Measures Of Tax Compliance Outcomes A Practical Guide
DOWNLOAD
Download Measures Of Tax Compliance Outcomes A Practical Guide PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Measures Of Tax Compliance Outcomes A Practical Guide book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Measures Of Tax Compliance Outcomes A Practical Guide
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-10-24
Measures Of Tax Compliance Outcomes A Practical Guide written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-24 with categories.
This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance.
Measures Of Tax Compliance Outcomes
DOWNLOAD
Author : Oecd
language : en
Publisher: OCDE
Release Date : 2014-11-17
Measures Of Tax Compliance Outcomes written by Oecd and has been published by OCDE this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-17 with Business & Economics categories.
This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
Tax Administration 2015 Comparative Information On Oecd And Other Advanced And Emerging Economies
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-08-11
Tax Administration 2015 Comparative Information On Oecd And Other Advanced And Emerging Economies written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-08-11 with categories.
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
Cooperative Compliance
DOWNLOAD
Author : Jeffrey Owens
language : en
Publisher:
Release Date : 2021-08-18
Cooperative Compliance written by Jeffrey Owens and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-18 with categories.
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Compliance Risk Management Developing Compliance Improvement Plans
DOWNLOAD
Author : Mr. John D Brondolo
language : en
Publisher: International Monetary Fund
Release Date : 2022-03-18
Compliance Risk Management Developing Compliance Improvement Plans written by Mr. John D Brondolo and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-03-18 with Business & Economics categories.
All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers’ compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes.
Justice Equality And Tax Law
DOWNLOAD
Author : Nevia Čičin-Šain
language : en
Publisher: Linde Verlag GmbH
Release Date : 2022-10-05
Justice Equality And Tax Law written by Nevia Čičin-Šain and has been published by Linde Verlag GmbH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-10-05 with Law categories.
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
Cooperative Compliance
DOWNLOAD
Author : Jeffrey Owens
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2021-08-18
Cooperative Compliance written by Jeffrey Owens and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-18 with Law categories.
National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Tax Compliance By Design Achieving Improved Sme Tax Compliance By Adopting A System Perspective
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-10-24
Tax Compliance By Design Achieving Improved Sme Tax Compliance By Adopting A System Perspective written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-24 with categories.
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Compliance
DOWNLOAD
Author : Will Rollason
language : en
Publisher: Berghahn Books
Release Date : 2023-12-08
Compliance written by Will Rollason and has been published by Berghahn Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-12-08 with Social Science categories.
Exploring compliance from an anthropological perspective, this book offers a varied and international selection of chapters covering taxation, corporate governance, medicine, development, carbon offsetting, irregular migration and the building trade. Compliance emerges as more than the opposite of resistance: instead, it appears as a valuable heuristic approach for understanding collective life, as these means by which actors strive to accommodate themselves to others. This perspective transcends conventional distinctions between power and resistance, and offers to open up new avenues of anthropological enquiry.
Bureaucracy And Society In Transition
DOWNLOAD
Author : Haldor Byrkjeflot
language : en
Publisher: Emerald Group Publishing
Release Date : 2018-10-08
Bureaucracy And Society In Transition written by Haldor Byrkjeflot and has been published by Emerald Group Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-10-08 with Social Science categories.
Despite criticism of inefficiencies and unlimited growth, bureaucracies still fill crucial positions in modern societies. This volume examines ‘varieties in bureaucracies’ across Europe, with a specific focus on the Nordic region.