Author : Jonas Jensen
Publisher :
Page : 58 pages
File Size : 18,53 MB
Release : 2012
Category : European Union countries
ISBN :
Recoge: Tax compliance and costs of tax collection - Policies to raise the efficiency of tax administration - Specific measures to combat the shadow economy - Special topics.
Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 28,83 MB
Release : 2021-09-15
Category :
ISBN : 9264424083
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.
Author : OECD
Publisher : OECD Publishing
Page : 82 pages
File Size : 23,58 MB
Release : 1998-05-19
Category :
ISBN : 9264162941
Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Author : Ms.Katherine Baer
Publisher : International Monetary Fund
Page : 37 pages
File Size : 24,64 MB
Release : 1997-03-01
Category : Business & Economics
ISBN : 1451980396
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Author : John Brondolo
Publisher : International Monetary Fund
Page : 67 pages
File Size : 12,57 MB
Release : 2016-03-17
Category : Business & Economics
ISBN : 1475523610
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 48,41 MB
Release : 2015-01-29
Category : Business & Economics
ISBN : 1498344895
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Author : OECD
Publisher : OECD Publishing
Page : 104 pages
File Size : 13,79 MB
Release : 2017-07-27
Category :
ISBN : 9264278796
This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report).
Author : Adolfo J. Martín Jiménez
Publisher :
Page : pages
File Size : 29,68 MB
Release : 2019
Category :
ISBN : 9789087225049
Author : Giuseppe Carone
Publisher :
Page : 48 pages
File Size : 40,70 MB
Release : 2007
Category : Revenue
ISBN :
Recoge: 1. Introduction - 2. Structure and taxation in the European Union - 3. Recent trends and reforms - 4. The challenges ahead - 5. Conclusions.
Author : Luigi Bernardi
Publisher : Routledge
Page : 227 pages
File Size : 50,1 MB
Release : 2005-02-03
Category : Business & Economics
ISBN : 1134270739
Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
