Author: OECD
Publisher: OECD Publishing
ISBN: 9264567356
Category :
Languages : en
Pages : 357
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Revenue Statistics 2021 The Initial Impact of COVID-19 on OECD Tax Revenues
Author: OECD
Publisher: OECD Publishing
ISBN: 9264567356
Category :
Languages : en
Pages : 357
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Publisher: OECD Publishing
ISBN: 9264567356
Category :
Languages : en
Pages : 357
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
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.
Publisher: OECD Publishing
ISBN: 9264424083
Category :
Languages : en
Pages : 355
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.
Revenue Statistics 2022 The Impact of COVID-19 on OECD Tax Revenues
Author: OECD
Publisher: OECD Publishing
ISBN: 9264758186
Category :
Languages : en
Pages : 351
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. This year’s edition includes a special feature on the impact of COVID-19 on OECD tax revenues.
Publisher: OECD Publishing
ISBN: 9264758186
Category :
Languages : en
Pages : 351
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. This year’s edition includes a special feature on the impact of COVID-19 on OECD tax revenues.
OECD Economic Outlook, Volume 2020 Issue 1
Author: OECD
Publisher: OECD Publishing
ISBN: 9264700617
Category :
Languages : en
Pages : 336
Book Description
The OECD Economic Outlook is the OECD's twice-yearly analysis of the major economic trends and prospects for the next two years. This issue includes a general assessment of the macroeconomic situation, a series of notes on the macroeconomic and structural policy issues related to the COVID-19 outbreak and a chapter summarising developments and providing projections for each individual country.
Publisher: OECD Publishing
ISBN: 9264700617
Category :
Languages : en
Pages : 336
Book Description
The OECD Economic Outlook is the OECD's twice-yearly analysis of the major economic trends and prospects for the next two years. This issue includes a general assessment of the macroeconomic situation, a series of notes on the macroeconomic and structural policy issues related to the COVID-19 outbreak and a chapter summarising developments and providing projections for each individual country.
Revenue Statistics 2023 Tax Revenue Buoyancy in OECD Countries
Author: OECD
Publisher: OECD Publishing
ISBN: 9264988637
Category :
Languages : en
Pages : 366
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on tax revenue buoyancy in OECD countries.
Publisher: OECD Publishing
ISBN: 9264988637
Category :
Languages : en
Pages : 366
Book Description
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on tax revenue buoyancy in OECD countries.
Tax Policy Reforms 2020 OECD and Selected Partner Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125
Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Publisher: OECD Publishing
ISBN: 9264338462
Category :
Languages : en
Pages : 125
Book Description
This is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
Revenue Statistics in Latin America and the Caribbean 2022
Author: OECD
Publisher: OECD Publishing
ISBN: 9264630449
Category :
Languages : en
Pages : 342
Book Description
This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies.
Publisher: OECD Publishing
ISBN: 9264630449
Category :
Languages : en
Pages : 342
Book Description
This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies.
Justice, Equality and Tax Law
Author: Nevia Čičin-Šain
Publisher: Linde Verlag GmbH
ISBN: 3709412587
Category : Law
Languages : en
Pages : 541
Book Description
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
Publisher: Linde Verlag GmbH
ISBN: 3709412587
Category : Law
Languages : en
Pages : 541
Book Description
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repercussions on all aspects of taxation - direct taxation, indirect taxation, and even tax procedures. For instance, the quest for more justice and equality in profit taxes was the reason why, in October 2021, a historical deal based on a two-pillar solution to address the tax challenges arising from the digitalization of the economy was negotiated within the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting and agreed upon by 137 member countries. It was also the motive behind the shift from a typical vendor collection model to an intermediary collection model supported by centralized registration points in indirect taxes, notably the VAT/GST. Abundant data from the European Union or the OECD signalized an ever-increasing gap between expected VAT revenues and VAT actually collected, making it obvious that the classical system of VAT/GST collection was unable to respond to challenges posed by the digital economy. Therefore, new solutions based on the participation of digital platforms as intermediaries had been introduced. Finally, new technologies, such as blockchain, paved new avenues in enhancing tax compliance. In this context, this volume entitled "Justice, Equality, and Tax Law" contains not only a selection of the best master ́s theses of the full-time LL.M. programme in 2021/2022 but also represents an in-depth analysis of various aspects of this evergreen topic.
Towards a Blue Recovery in Fiji COVID-19 Appraisal Report
Author: OECD
Publisher: OECD Publishing
ISBN: 9264318607
Category :
Languages : en
Pages : 112
Book Description
The global COVID-19 pandemic has severely affected Fiji, hitting at backbone economic sectors, such as international tourism and export fisheries. It has also brought to the fore the need to embark on a more sustainable model of development.
Publisher: OECD Publishing
ISBN: 9264318607
Category :
Languages : en
Pages : 112
Book Description
The global COVID-19 pandemic has severely affected Fiji, hitting at backbone economic sectors, such as international tourism and export fisheries. It has also brought to the fore the need to embark on a more sustainable model of development.
Revenue Statistics 2021
Author: Oecd
Publisher:
ISBN: 9789264633032
Category :
Languages : en
Pages : 356
Book Description
Publisher:
ISBN: 9789264633032
Category :
Languages : en
Pages : 356
Book Description