National Report On Administrative And Compliance Costs Of Taxation
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National Report On Administrative And Compliance Costs Of Taxation
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Author : F. W. Imhof
language : en
Publisher:
Release Date : 1988
National Report On Administrative And Compliance Costs Of Taxation written by F. W. Imhof and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with categories.
Tax Compliance Costs For Companies In An Enlarged European Community
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2008-01-01
Tax Compliance Costs For Companies In An Enlarged European Community written by Michael Lang 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 2008-01-01 with Law categories.
"When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Administrative And Compliance Costs Of Taxation
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Author : International Fiscal Association Staff
language : en
Publisher: Springer
Release Date : 1989-06-20
Administrative And Compliance Costs Of Taxation written by International Fiscal Association Staff and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-06-20 with Business & Economics categories.
Tax Administration 2021 Comparative Information On Oecd And Other Advanced And Emerging Economies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-09-15
Tax Administration 2021 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 2021-09-15 with categories.
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Optimal Tax Administration
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Author : Mr.Michael Keen
language : en
Publisher: International Monetary Fund
Release Date : 2017-01-20
Optimal Tax Administration written by Mr.Michael Keen 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 2017-01-20 with Business & Economics categories.
This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
The International Taxation System
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Author : Andrew Lymer
language : en
Publisher: Springer Science & Business Media
Release Date : 2012-12-06
The International Taxation System written by Andrew Lymer and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-06 with Business & Economics categories.
International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Tax Administration And Firm Performance
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Author : Ms.Era Dabla-Norris
language : en
Publisher: International Monetary Fund
Release Date : 2017-04-14
Tax Administration And Firm Performance written by Ms.Era Dabla-Norris 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 2017-04-14 with Business & Economics categories.
Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Why People Pay Taxes
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1992
Why People Pay Taxes written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
Experts discuss strategies for curtailing tax evasion
Taxpayer Compliance Volume 1
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Author : Jeffrey A. Roth
language : en
Publisher: University of Pennsylvania Press
Release Date : 1989-06-29
Taxpayer Compliance Volume 1 written by Jeffrey A. Roth and has been published by University of Pennsylvania Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989-06-29 with Business & Economics categories.
Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.
Tax Administration Irs Plans To Measure Tax Compliance Can Be Improved
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1993
Tax Administration Irs Plans To Measure Tax Compliance Can Be Improved written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Income tax categories.