Improving Tax Governance in EU Member States

Improving Tax Governance in EU Member States PDF Author: Jonas Jensen
Publisher:
ISBN:
Category : European Union countries
Languages : en
Pages : 58

Get Book Here

Book Description
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.

Improving Tax Governance in EU Member States

Improving Tax Governance in EU Member States PDF Author: Jonas Jensen
Publisher:
ISBN:
Category : European Union countries
Languages : en
Pages : 58

Get Book Here

Book Description
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.

The External Tax Strategy of the EU in a Post-BEPS Environment

The External Tax Strategy of the EU in a Post-BEPS Environment PDF Author: Adolfo J. Martín Jiménez
Publisher:
ISBN: 9789087225049
Category :
Languages : en
Pages :

Get Book Here

Book Description


Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies PDF 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.

Harmful Tax Competition

Harmful Tax Competition PDF Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Organisation for Economic Co-operation and Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 92

Get Book Here

Book Description
Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which ...

Better Regulation Practices across the European Union 2022

Better Regulation Practices across the European Union 2022 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264608532
Category :
Languages : en
Pages : 202

Get Book Here

Book Description
Laws and regulations affect the daily lives of businesses and citizens. It is important that they are designed in a way that takes account of their social, environmental and business impacts and ensures they remain relevant in today’s fast-changing context. The second edition of the Better Regulation Practices across the European Union report analyses recent developments and current practices for improving the quality of laws and regulations across all 27 EU Member States and the European Union.

Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance

Co-operative Compliance: A Framework From Enhanced Relationship to Co-operative Compliance PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264200851
Category :
Languages : en
Pages : 110

Get Book Here

Book Description
This report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.

Governance and Economy

Governance and Economy PDF Author: Deborah Brautigam
Publisher: World Bank Publications
ISBN:
Category : Decision-making
Languages : en
Pages : 54

Get Book Here

Book Description
An exploration of the links between development and governance- that is, between development and accountability (including institutional pluralism and participation) ; openness (including problems such as corruption that result at least partly from lack of openness) ; and predictability, or the rule of law.

Tax Administration Reform in China

Tax Administration Reform in China PDF Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1484301110
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.

Global Tax Governance

Global Tax Governance PDF Author: Peter Dietsch
Publisher: ECPR Press
ISBN: 1785521659
Category : Political Science
Languages : en
Pages : 405

Get Book Here

Book Description
Commercial banks UBS and HSBC embroiled in scandals that in some cases exposed lawmakers themselves as tax evaders… multinationals Google and Apple using the Double Irish and other tax avoidance strategies… governments granting fiscal sweetheart deals behind closed doors (as in Luxembourg)... the stream of news items documenting the crisis of global tax governance is not about to dry up. Much work has been done in individual disciplines on the phenomenon of tax competition that lies at the heart of this crisis. Yet, the combination of issues of democratic legitimacy, social justice, economic efficiency, and national sovereignty that tax competition raises clearly requires an interdisciplinary analysis. This book offers a rare example of this kind of work, bringing together experts from political science, philosophy, law, and economics whose contributions combine empirical analysis with normative and institutional proposals. It makes an important contribution to reforming international taxation.

Draining development?

Draining development? PDF Author: Peter Reuter
Publisher: World Bank Publications
ISBN: 0821389327
Category : Business & Economics
Languages : en
Pages : 553

Get Book Here

Book Description
A growing concern among those interested in economic development is the realization that hundreds of billions of dollars are illicitly flowing out of developing countries to tax havens and other financial centers in the developed world. This volume assesses the dynamics of these flows, much of which is from corruption and tax evasion.