Indirect taxes - taxes such as electricity taxes, which are collected from a limited number of energy suppliers rather than a large number of energy consumers - may minimize administrative costs and be more feasible to implement in the developing country context. Policymakers can go on to consider more complex instruments later on. Many countries, including developing countries, have concentrated taxing authority and tax administration with the central Government, which has the important advantage of collecting taxes where sound capacity exists to do so (Mikesell, 2003).