Improving the Collection and Management of Taxpayer Information in the International Tax Area 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 Improving the Collection and Management of Taxpayer Information in the International Tax Area PDF full book. Access full book title Improving the Collection and Management of Taxpayer Information in the International Tax Area by . Download full books in PDF and EPUB format.
Author:
Publisher:
ISBN: 9781100127590
Category : Government paperwork
Languages : en
Pages : 14
Get Book Here
Book Description
Author:
Publisher:
ISBN: 9781100127590
Category : Government paperwork
Languages : en
Pages : 14
Get Book Here
Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
Get Book Here
Book Description
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: Ms.Katherine Baer
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
Get Book Here
Book Description
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
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Get Book Here
Book Description
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
ISBN: 1498344895
Category : Business & Economics
Languages : en
Pages : 81
Get Book Here
Book Description
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
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: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498339247
Category : Business & Economics
Languages : en
Pages : 86
Get Book Here
Book Description
The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.
Author: Ms.Era Dabla-Norris
Publisher: International Monetary Fund
ISBN: 1475595166
Category : Business & Economics
Languages : en
Pages : 40
Get Book Here
Book Description
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.
Author: Andrew Okello
Publisher: International Monetary Fund
ISBN: 1475525699
Category : Business & Economics
Languages : en
Pages : 38
Get Book Here
Book Description
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
Author: Munawer Sultan Khwaja
Publisher: World Bank Publications
ISBN: 0821387545
Category : Business & Economics
Languages : en
Pages : 157
Get Book Here
Book Description
"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
