Editing Tax law (section)

=== Developing countries ===
* Taxes in developing economies can be hard to standardize since most workers work in small, and often unregulated enterprises.<ref name=":2">{{Cite web|last=Tanzi & Zee|first=Vito & Howell|title=Tax Policy for Developing Countries|url=https://www.imf.org/external/pubs/ft/issues/issues27/|website=International Monetary Fund}}</ref>
* Tax systems without sound establishments and competent administration to run and manage them can be burdensome and inefficient.<ref name=":2" /><ref name=":4">{{Cite journal|last=Carnahan|first=Michael|date=28 January 2015|title=Taxation Challenges in Developing Countries|journal=Asia & the Pacific Policy Studies|volume=2|pages=169–182|doi=10.1002/app5.70|s2cid=154105543|doi-access=free}}</ref>
* Tax systems without reliable data are hard to regulate and change.<ref name=":2" /><ref name=":4" />
* Tax systems tend to have the rich bear a heavier burden of taxation.<ref name=":2" />