Introduction

P olicy makers around the world are tasked with creating efficient and fair tax systems to raise revenues that finance their governments.The assignment is far from simple, and developing countries face several unique challenges.In particular, these countries tend to face higher levels of tax evasion and avoidance, coupled with limited tax enforcement capabilities, making them valuable policy grounds for studying the effects of policies aimed at improving tax compliance.This Forum presents four papers that examine several aspects of tax enforcement in developing countries.First,