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Author: Asian Development Bank
Publisher:
ISBN: 9789292692872
Category :
Languages : en
Pages : 64
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Book Description
This publication sets out considerations for policymakers embarking on planning and implementing a digital transformation of tax administration. Digitalization can play a key role in helping tax authorities lower compliance and administrative costs, collect more revenue more efficiently, enhance transparency and service to taxpayers, and accommodate big data flows. This report explores how tax administrations can use technology and how risks can be identified and reduced. It provides an assessment framework to support policymakers as they begin the planning process and outlines considerations for effective implementation of the tax administration of the future.
Author: Asian Development Bank
Publisher:
ISBN: 9789292692872
Category :
Languages : en
Pages : 64
Get Book Here
Book Description
This publication sets out considerations for policymakers embarking on planning and implementing a digital transformation of tax administration. Digitalization can play a key role in helping tax authorities lower compliance and administrative costs, collect more revenue more efficiently, enhance transparency and service to taxpayers, and accommodate big data flows. This report explores how tax administrations can use technology and how risks can be identified and reduced. It provides an assessment framework to support policymakers as they begin the planning process and outlines considerations for effective implementation of the tax administration of the future.
Author: Svetlana Igorevna Ashmarina
Publisher: Springer
ISBN: 3030270157
Category : Technology & Engineering
Languages : en
Pages : 641
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Book Description
This proceedings book presents the outcomes of the VII International Scientific Conference “Digital Transformation of the Economy: Challenges, Trends, New Opportunities”, which took place in Samara, Russian Federation, on April 26–27, 2019. Organized by the Samara State University of Economics, the conference chiefly focused on digital economy issues, such as theoretical preconditions for the development of economic systems in the digital age and specific practical issues related to real-world business practice. Consisting of six chapters corresponding to the thematic areas of the conference, and written by scientists and practitioners from different regions of Russia, Kazakhstan, the Czech Republic and Germany, the book offers answers to the most pressing questions for today’s business community: - How is our world changing under the influence of digital technology? - Is sustainable economic development a myth or reality in the context of digitalization? - What threats and opportunities does digitalization bring? - What are realities and prospects of digitalization in the context of business practice? - How do we create a digital infrastructure for the economy? - How should the legal environment of the economy be transformed in the context of digitalization? The conclusions and recommendations presented are not recipes for solving the existing economic problems, but instead are intended for use in further research on transformation processes in the economy and in the development of state economic policies in various countries and regions.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
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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: Xingzi Pan
Publisher:
ISBN: 9781915648556
Category :
Languages : zh-CN
Pages : 0
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Book Description
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Electronic filing of tax returns
Languages : en
Pages : 68
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Book Description
Author: Ms.Katherine Baer
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
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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: Manabu Nose
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 19
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Book Description
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.
Author: Henry Aaron
Publisher: Rowman & Littlefield
ISBN: 9780815796565
Category : Political Science
Languages : en
Pages : 422
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Book Description
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author: Cristian Óliver Lucas-Mas
Publisher: World Bank Publications
ISBN: 1464816557
Category : Business & Economics
Languages : en
Pages : 217
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Book Description
Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264724788
Category :
Languages : en
Pages : 150
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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.
