Author: OECD
Publisher:
ISBN: 9789264651579
Category :
Languages : en
Pages : 148
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.
Building Tax Culture, Compliance and Citizenship a Global Source Book on Taxpayer Education, Second Edition
Author: OECD
Publisher:
ISBN: 9789264651579
Category :
Languages : en
Pages : 148
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.
Publisher:
ISBN: 9789264651579
Category :
Languages : en
Pages : 148
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.
Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition
Author: OECD
Publisher: OECD Publishing
ISBN: 9264724788
Category :
Languages : en
Pages : 150
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.
Publisher: OECD Publishing
ISBN: 9264724788
Category :
Languages : en
Pages : 150
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.
Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education
Author: OECD
Publisher: OECD Publishing
ISBN: 9264205152
Category :
Languages : en
Pages : 195
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.
Publisher: OECD Publishing
ISBN: 9264205152
Category :
Languages : en
Pages : 195
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.
Strategic Innovative Marketing and Tourism
Author: Androniki Kavoura
Publisher: Springer Nature
ISBN: 3031510380
Category :
Languages : en
Pages : 999
Book Description
Publisher: Springer Nature
ISBN: 3031510380
Category :
Languages : en
Pages : 999
Book Description
Revenue Statistics in Africa 2024 Facilitation and Trust as Drivers of Voluntary Tax Compliance in Selected African Tax Administrations
Author: OECD
Publisher: OECD Publishing
ISBN: 9264872299
Category :
Languages : en
Pages : 281
Book Description
This annual publication compiles comparable tax revenue and non-tax revenue statistics for 36 countries: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Gabon, Ghana, Guinea, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Mozambique, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, Somalia, South Africa, Togo, Tunisia, Uganda and Zambia. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures across the continent and with other regions. This edition includes a special feature on facilitation and trust as drivers of voluntary tax compliance. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission and the African Tax Administration Forum, with financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden, Switzerland and the United Kingdom and from the European Union.
Publisher: OECD Publishing
ISBN: 9264872299
Category :
Languages : en
Pages : 281
Book Description
This annual publication compiles comparable tax revenue and non-tax revenue statistics for 36 countries: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Gabon, Ghana, Guinea, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Mozambique, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, Somalia, South Africa, Togo, Tunisia, Uganda and Zambia. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures across the continent and with other regions. This edition includes a special feature on facilitation and trust as drivers of voluntary tax compliance. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission and the African Tax Administration Forum, with financial support from the governments of Ireland, Japan, Luxembourg, the Netherlands, Norway, Spain, Sweden, Switzerland and the United Kingdom and from the European Union.
Tax Morale II Building Trust between Tax Administrations and Large Businesses
Author: OECD
Publisher: OECD Publishing
ISBN: 9264815538
Category :
Languages : en
Pages : 84
Book Description
The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.
Publisher: OECD Publishing
ISBN: 9264815538
Category :
Languages : en
Pages : 84
Book Description
The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.
Caribbean Development Dynamics 2025
Author: OECD
Publisher: OECD Publishing
ISBN: 9264882375
Category :
Languages : en
Pages : 228
Book Description
The Caribbean Development Dynamics is a new joint flagship report by the Development Centre of the Organisation for Economic Co-operation and Development (OECD) and the Inter-American Development Bank (IDB). It advocates for a shift in perspective on the Caribbean’s development prospects: beyond the assessment of challenges, it casts light on the region’s opportunities, based on fresh, comparable data, and provides policy recommendations. Its regional perspective highlights policy options and areas of common interest, while acknowledging regional diversity as a unique asset. This inaugural edition adopts a multi-dimensional approach to analysing key development trends.
Publisher: OECD Publishing
ISBN: 9264882375
Category :
Languages : en
Pages : 228
Book Description
The Caribbean Development Dynamics is a new joint flagship report by the Development Centre of the Organisation for Economic Co-operation and Development (OECD) and the Inter-American Development Bank (IDB). It advocates for a shift in perspective on the Caribbean’s development prospects: beyond the assessment of challenges, it casts light on the region’s opportunities, based on fresh, comparable data, and provides policy recommendations. Its regional perspective highlights policy options and areas of common interest, while acknowledging regional diversity as a unique asset. This inaugural edition adopts a multi-dimensional approach to analysing key development trends.
Tax Administration 2024 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264371850
Category :
Languages : en
Pages : 227
Book Description
This report is the twelfth edition of the OECD's Tax Administration Series. Containing a wealth of data and other information from 58 jurisdictions, it is intended to be used by tax administration analysts allowing them to understand the design and administration of tax systems in other jurisdictions and to draw cross-border comparisons. While primarily aimed at analysts, it can also be a useful tool for senior tax administration managers or officials in ministries of finance when considering changes in tax system administration. The 2024 edition includes performance-related data, ratios and trends up to the end of the 2022 fiscal year. For the first time since 2019, this edition also examines in more detail the administrative, operational and organisational practices of participating tax administrations. Finally, it contains a special feature which explores how tax administrations are estimating tax gaps. The underlying data for this report comes from the International Survey on Revenue Administration, and in certain areas it also uses information from the Inventory of Tax Technology Initiatives.
Publisher: OECD Publishing
ISBN: 9264371850
Category :
Languages : en
Pages : 227
Book Description
This report is the twelfth edition of the OECD's Tax Administration Series. Containing a wealth of data and other information from 58 jurisdictions, it is intended to be used by tax administration analysts allowing them to understand the design and administration of tax systems in other jurisdictions and to draw cross-border comparisons. While primarily aimed at analysts, it can also be a useful tool for senior tax administration managers or officials in ministries of finance when considering changes in tax system administration. The 2024 edition includes performance-related data, ratios and trends up to the end of the 2022 fiscal year. For the first time since 2019, this edition also examines in more detail the administrative, operational and organisational practices of participating tax administrations. Finally, it contains a special feature which explores how tax administrations are estimating tax gaps. The underlying data for this report comes from the International Survey on Revenue Administration, and in certain areas it also uses information from the Inventory of Tax Technology Initiatives.
The Impact of Regulation on International Investment in Portugal
Author: OECD
Publisher: OECD Publishing
ISBN: 926443643X
Category :
Languages : en
Pages : 168
Book Description
This report examines how regulatory reforms could help Portugal build a more enabling and competitive environment for investment, in particular foreign direct investment (FDI).
Publisher: OECD Publishing
ISBN: 926443643X
Category :
Languages : en
Pages : 168
Book Description
This report examines how regulatory reforms could help Portugal build a more enabling and competitive environment for investment, in particular foreign direct investment (FDI).
Improving the Legal Environment for Business and Investment in Central Asia Progress Report
Author: OECD
Publisher: OECD Publishing
ISBN: 9264788530
Category :
Languages : en
Pages : 131
Book Description
While Central Asia has proven relatively resilient to the shocks of COVID-19, China’s slowdown and Russia’s war in Ukraine, declining trend rates of growth across the region, lacklustre productivity performance and lingering global uncertainty underscore the need to address weaknesses in the business and investment climate.
Publisher: OECD Publishing
ISBN: 9264788530
Category :
Languages : en
Pages : 131
Book Description
While Central Asia has proven relatively resilient to the shocks of COVID-19, China’s slowdown and Russia’s war in Ukraine, declining trend rates of growth across the region, lacklustre productivity performance and lingering global uncertainty underscore the need to address weaknesses in the business and investment climate.