Building Tax Culture, Compliance and Citizenship PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Building Tax Culture, Compliance and Citizenship PDF full book. Access full book title Building Tax Culture, Compliance and Citizenship by Oecd. Download full books in PDF and EPUB format.
Author: Oecd
Publisher:
ISBN: 9789264223356
Category : Business & Economics
Languages : en
Pages : 196
Get Book Here
Book Description
Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today's - and future - taxpayers. They aim to foster an overall "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
Author: Oecd
Publisher:
ISBN: 9789264223356
Category : Business & Economics
Languages : en
Pages : 196
Get Book Here
Book Description
Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today's - and future - taxpayers. They aim to foster an overall "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264724788
Category :
Languages : en
Pages : 150
Get Book Here
Book Description
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author: OECD
Publisher:
ISBN: 9789264651579
Category :
Languages : en
Pages : 148
Get Book Here
Book Description
Widespread voluntary tax compliance plays a significant role in countries' efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers - current and future - to teach, communicate and assist them in order to foster a "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. The emphasis placed by governments on taxpayer education and assistance helps bridge the gap between tax administrations and citizens, playing a key role - when properly implemented - in transforming tax culture. Building on previous OECD analysis, this report aims to help tax revenue authorities in designing and implementing taxpayer education initiatives. It examines 140 initiatives under implementation in 59 developed and developing countries, offering a classification of different approaches to taxpayer education, and identifying common challenges and solutions. More generally, this report contributes to the OECD's broader work on tax morale and seeks to encourage further research, debates and initiatives, particularly in developing countries, to better understand and ultimately strengthen tax morale and the tax compliance of taxpayers.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264205152
Category :
Languages : en
Pages : 195
Get Book Here
Book Description
This sourcebook captures innovative strategies in 28 countries in order to provide ideas and inspiration to revenue authorities in developing countries with regards to taxpayer education, literacy and outreach to strengthen the tax morale and tax compliance of their citizens.
Author: Deborah Brautigam
Publisher: Cambridge University Press
ISBN: 1139469258
Category : Political Science
Languages : en
Pages : 261
Get Book Here
Book Description
There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.
Author: Tax Justice Network-Africa
Publisher: Fahamu/Pambazuka
ISBN: 0857490427
Category : Business & Economics
Languages : en
Pages : 95
Get Book Here
Book Description
This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Author: OECD
Publisher: OECD Publishing
ISBN: 9264755020
Category :
Languages : en
Pages : 68
Get Book Here
Book Description
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
Author: Julianne Moore
Publisher: Chronicle Books
ISBN: 1452129754
Category : Juvenile Fiction
Languages : en
Pages : 50
Get Book Here
Book Description
“Moore captures the children’s complicated mix of feelings: embarrassment, defiance, pride, appreciation and, most palpably, love.” —The New York Times Academy Award–winning actress and New York Times–bestselling author of the Freckleface Strawberry series Julianne Moore pays homage to all the Muttis, Mammas, and Mamans who are from another country. A foreign mom may eat, speak, and dress differently than other moms—she may wear special clothes for holidays, twist hair in strange old-fashioned braids, and cook recipes passed down from grandma. Such a mom may be different than other moms, but . . . she is also clearly the best! Vividly illustrated by Meilo So, this funny and heartwarming picture book about growing up in multiple cultures celebrates the diverse world in which we live.
Author: Bernd Reiter
Publisher: MSU Press
ISBN: 1628951621
Category : Social Science
Languages : en
Pages : 297
Get Book Here
Book Description
What does it mean to be a citizen? What impact does an active democracy have on its citizenry and why does it fail or succeed in fulfilling its promises? Most modern democracies seem unable to deliver the goods that citizens expect; many politicians seem to have given up on representing the wants and needs of those who elected them and are keener on representing themselves and their financial backers. What will it take to bring democracy back to its original promise of rule by the people? Bernd Reiter’s timely analysis reaches back to ancient Greece and the Roman Republic in search of answers. It examines the European medieval city republics, revolutionary France, and contemporary Brazil, Portugal, and Colombia. Through an innovative exploration of country cases, this study demonstrates that those who stand to lose something from true democracy tend to oppose it, making the genealogy of citizenship concurrent with that of exclusion. More often than not, exclusion leads to racialization, stigmatizing the excluded to justify their non-membership. Each case allows for different insights into the process of how citizenship is upheld and challenged. Together, the cases reveal how exclusive rights are constituted by contrasting members to non-members who in that very process become racialized others. The book provides an opportunity to understand the dynamics that weaken democracy so that they can be successfully addressed and overcome in the future.
Author: Ken Devos
Publisher: Springer Science & Business Media
ISBN: 9400774761
Category : Law
Languages : en
Pages : 356
Get Book Here
Book Description
This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.
