Tax Administrations And Capacity Building A Collective Challenge
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Tax Administrations And Capacity Building A Collective Challenge
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2016-05-13
Tax Administrations And Capacity Building A Collective Challenge 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 2016-05-13 with categories.
Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability.
Tax Administration 2017 Comparative Information On Oecd And Other Advanced And Emerging Economies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-09-29
Tax Administration 2017 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 2017-09-29 with categories.
This is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.
Revenue Administration Handbook
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Author : Raúl Félix Junquera-Varela
language : en
Publisher: World Bank Publications
Release Date : 2024-03-20
Revenue Administration Handbook written by Raúl Félix Junquera-Varela and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-03-20 with Business & Economics categories.
Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technologydriven business environment.†? MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.†? JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.†?
Brics And International Tax Law
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Author : Peter Antony Wilson
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-24
Brics And International Tax Law written by Peter Antony Wilson 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 2016-04-24 with Law categories.
With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.
Exploring The Adoption Of Selected Digital Technologies In Tax Administration
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Author : Manabu Nose
language : en
Publisher: International Monetary Fund
Release Date : 2023-12-11
Exploring The Adoption Of Selected Digital Technologies In Tax Administration written by Manabu Nose 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 2023-12-11 with Business & Economics categories.
Using cross-country data, this note explores the potential impact of selected digital technologies on tax collection and compliance. The analysis makes use of multi-dimensional International Survey on Revenue Administration, Tax Administration Diagnostic Assessment Tool, and Revenue Administration-Gap Analysis Program (RA-GAP) data with results indicating that digital technologies could help enhance tax collection, but with effects that vary by the type of specific digital service or tools introduced. While the results demonstrate a strong association between digital tax administration operations and improved performance outcomes, the realization of revenue gains is heavily contingent on accompanying policy, legislative, and administrative reforms, as well as the availability of adequate digital connectivity and capable tax administration staff. The cross-country approach provides reasonable upper-bound estimates on revenue gains, which, however, need to be carefully validated with country-specific case studies. The note reviews single country case studies from selected micro-economic literature that complement the cross-country results and reveal key enabling factors necessary to reap and sustain the benefits of new digital investments.
Ataf 15
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Author : Richard Parry
language : en
Publisher: UJ Press
Release Date : 2024-12-15
Ataf 15 written by Richard Parry and has been published by UJ Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2024-12-15 with Business & Economics categories.
Africa is both the cradle of humanity and demographically the youngest continent. Its exciting future rests on the talents and innovation of its youth, underpinned by independent institutions, like the African Tax Administration Forum, and the efficient use of the continent’s resources. In this book, African voices explore ATAF’s evolution, its impact on effective taxation and its role in the enhancement of the lives of Africa’s citizens. They describe the ideas that drive ATAF’s people in building cooperation and challenging constraints across the continent, and fuel ATAF’s global role in standard setting in tax. This story provides not only hope, but a blueprint for a brighter African future both in and beyond taxation. ‘ATAF’s strength lies, like the continent itself, in its people. This publication tells their stories … it is the sound of many African voices.’ Dr Aboubakar Nacanabo, Minister of Economy, Finance, and Foresight, Burkino Faso ‘This book pays tribute to and provides insights into the journey of a highly respected, brave and proudly African founded organisation. ATAF is known and valued for its vision, passion, determination and integrity. Under the inspirational leadership of Logan Wort, ATAF has secured its rightful place at the international tax and policy table, no mean feat. This book is a labour of love and a really good read.’ Lazelle Terblanche, Head of Tax, MultiChoice Group and Chairperson, Africa Industry Tax Association (AITA) ‘…through this compelling publication, Richard Parry and Lincoln Marais have illustrated the transformative impact of ATAF on domestic resource mobilisation. Under the visionary guidance of Logan Wort, ATAF has contributed to empowering African nations to redefine their roles as architects of their own economic development, away from relying solely on external aid.’ Alvin Mosioma, Associate Director - Economic and Climate Prosperity, Open Society Foundations. ‘Africa is the continent of stories. The stories told here remind us of who we are and give us the power to change the future.’
The Palgrave Handbook Of Development Finance
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Author : George Kararach
language : en
Publisher: Springer Nature
Release Date : 2025-05-20
The Palgrave Handbook Of Development Finance written by George Kararach and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-05-20 with Business & Economics categories.
This handbook presents a wide-ranging and thorough overview of research topics and policy considerations in the field of development finance. The handbook brings together international contributions from both practitioners and academics to provide global, regional and national perspectives. Chapters are devoted to global contexts for development finance (including the Sustainable Development Goals framework); development financial planning in country-specific settings; domestic resource mobilization for economic development; external sources of finance including aid, foreign direct investment, remittances and illicit financial flows; innovative methods in development finance such as socially-responsible investment and faith-based finance; and mechanisms for blending public and private funding sources to support and sustain large infrastructure. The evolving area of climate finance, disaster risk reduction schemes, the role of FinTech in financial development, and rural credit markets are also discussed. The handbook also offers tools for the measurement of development finance impact on variables such as financial inclusion, sustainable economic growth and poverty reduction. Fully situated in the context of the international monetary system and recent global regulatory changes, as well as current debates concerning sustainable development, this handbook will act as an authoritative reference for students, researchers, and policy makers in this rapidly growing field.
Rents To Riches
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Author : Naazneen Barma
language : en
Publisher: World Bank Publications
Release Date : 2011-12-08
Rents To Riches written by Naazneen Barma and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12-08 with Business & Economics categories.
This volume focuses on the political economy surrounding the detailed decisions that governments make at each step of the value chain for natural resource management. From the perspective of public interest or good governance, many resource-dependent developing countries pursue apparently short-sighted and sub-optimal policies in relation to the extraction and capture of resource rents, and to spending and savings from their resource endowments. This work contextualizes these micro-level choices and outcomes.
The Stationery Office Agency Catalogue 2016
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Author : The Stationery Office
language : en
Publisher: Stationery Office Books (TSO)
Release Date : 2017-05-17
The Stationery Office Agency Catalogue 2016 written by The Stationery Office and has been published by Stationery Office Books (TSO) this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-17 with Business & Economics categories.
The Stationery Office Agency Catalogue 2016
Federal Inland Revenue Service And Taxation Reforms In Democratic Nigeria
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Author : Ifueko Omoigui Okauru
language : en
Publisher: African Books Collective
Release Date : 2012
Federal Inland Revenue Service And Taxation Reforms In Democratic Nigeria written by Ifueko Omoigui Okauru and has been published by African Books Collective this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
In line with the federal structure of the Nigerian State, tax administration in the country is multi-tiered. The Federal Inland Revenue Service is responsible for assessing, collecting and accounting for tax and other revenues accruing to the Federal Government. The States Boards of Internal Revenue and the Local Government Revenue Committees perform similar functions at the State and Local Government levels respectively. This book attempts to chronicle the changes that have been taking place within the Federal Inland Revenue Service since 2004 and how these activities have contributed to the reforms in the Nigerian tax system. Chapters include tax policy, tax legislation, judicial processes, modernisation, compliance and enforcement, taxpayer services and delivery standard, entenching a strong ethical code, capacity building, asset management, security and safety management, cooperation and collaboration, international involvement, and tax treaty network and transfer pricing.