Tax policy in developing countries needs to consider how taxes are actually collected. The way taxes are administered can affect what policies are put into place. This paper talks about how tax policy and tax administration are connected. It looks at when policy can influence administration and when administration needs to change before policy can. The paper also discusses how both policy and administration can be improved together. It outlines the key parts of administrative reform and how it can help solve tax issues. The paper includes a case study of how tax policy and administration worked together in Poland in the 1990s.