Author: OECD
Publisher: OECD Publishing
ISBN: 9264200835
Category :
Languages : en
Pages : 95
Book Description
This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders.
Together for Better Outcomes Engaging and Involving SME Taxpayers and Stakeholders
Author: OECD
Publisher: OECD Publishing
ISBN: 9264200835
Category :
Languages : en
Pages : 95
Book Description
This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders.
Publisher: OECD Publishing
ISBN: 9264200835
Category :
Languages : en
Pages : 95
Book Description
This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders.
Measures of Tax Compliance Outcomes A Practical Guide
Author: OECD
Publisher: OECD Publishing
ISBN: 9264223231
Category :
Languages : en
Pages : 98
Book Description
This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance.
Publisher: OECD Publishing
ISBN: 9264223231
Category :
Languages : en
Pages : 98
Book Description
This report provides an overview of strategic compliance approaches for measuring tax compliance outcomes and the effectiveness of compliance activities designed to prevent non-compliance.
Tax Administration 2017 Comparative Information on OECD and Other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264279121
Category :
Languages : en
Pages : 205
Book Description
This is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.
Publisher: OECD Publishing
ISBN: 9264279121
Category :
Languages : en
Pages : 205
Book Description
This is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.
Albania
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498306314
Category : Business & Economics
Languages : en
Pages : 54
Book Description
This Technical Assistance Report discusses several tax administration issues and high-level recommendations for the reform agenda. The General Directorate of Taxes (GDT) continues to make good progress in modernizing its administration of the taxation system. A program to consolidate some core functions into fewer regional locations, beginning with the arrears collection function, should be accelerated. The GDT’s increased use of electronic services and telephone contact centers reduces the need for face-to-face contact with taxpayers. The GDT must have access to a broader range of third-party information, and data-warehouse facilities to manage the risk assessment with automated analytical tools. There are some positive developments in the audit function; however, further capacity building is necessary. A new comprehensive desk audit manual has been developed, which will help to standardize operations and provide more appropriate case allocation based on auditor experience and skills.
Publisher: International Monetary Fund
ISBN: 1498306314
Category : Business & Economics
Languages : en
Pages : 54
Book Description
This Technical Assistance Report discusses several tax administration issues and high-level recommendations for the reform agenda. The General Directorate of Taxes (GDT) continues to make good progress in modernizing its administration of the taxation system. A program to consolidate some core functions into fewer regional locations, beginning with the arrears collection function, should be accelerated. The GDT’s increased use of electronic services and telephone contact centers reduces the need for face-to-face contact with taxpayers. The GDT must have access to a broader range of third-party information, and data-warehouse facilities to manage the risk assessment with automated analytical tools. There are some positive developments in the audit function; however, further capacity building is necessary. A new comprehensive desk audit manual has been developed, which will help to standardize operations and provide more appropriate case allocation based on auditor experience and skills.
Increasing Taxpayers' Use of Self-service Channels
Author: OECD
Publisher: OECD Publishing
ISBN: 9264223282
Category :
Languages : en
Pages : 92
Book Description
Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
Publisher: OECD Publishing
ISBN: 9264223282
Category :
Languages : en
Pages : 92
Book Description
Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
Albania: Technical Assistance Report-Medium-Term Revenue Strategy: Revenue Administration Reform Options
Author: International Monetary
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 70
Book Description
Albania is formulating a Medium-Term Revenue Strategy (MTRS) with IMF support. The decision to commit to the development of an MTRS was taken against the background of revenue persistently falling short of budget projections, revenue continuing to lag behind regional peers in tax to Gross Domestic Product (GDP) ratios and the Government’s assessment that an increase of revenue of 2.2 – 3.0 percent of GDP will be required to finance its additional spending needs over the next five years.
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 70
Book Description
Albania is formulating a Medium-Term Revenue Strategy (MTRS) with IMF support. The decision to commit to the development of an MTRS was taken against the background of revenue persistently falling short of budget projections, revenue continuing to lag behind regional peers in tax to Gross Domestic Product (GDP) ratios and the Government’s assessment that an increase of revenue of 2.2 – 3.0 percent of GDP will be required to finance its additional spending needs over the next five years.
The Changing Tax Compliance Environment and the Role of Audit
Author: OECD
Publisher: OECD Publishing
ISBN: 9264282181
Category :
Languages : en
Pages : 96
Book Description
This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.
Publisher: OECD Publishing
ISBN: 9264282181
Category :
Languages : en
Pages : 96
Book Description
This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.
Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies
Author: OECD
Publisher: OECD Publishing
ISBN: 9264232346
Category :
Languages : en
Pages : 384
Book Description
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
Publisher: OECD Publishing
ISBN: 9264232346
Category :
Languages : en
Pages : 384
Book Description
Tax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
Tax Law, State-Building and the Constitution
Author: Dominic de Cogan
Publisher: Bloomsbury Publishing
ISBN: 1509923551
Category : Law
Languages : en
Pages : 223
Book Description
This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.
Publisher: Bloomsbury Publishing
ISBN: 1509923551
Category : Law
Languages : en
Pages : 223
Book Description
This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.
Rethinking Tax Services The Changing Role of Tax Service Providers in SME Tax Compliance
Author: OECD
Publisher: OECD Publishing
ISBN: 9264256202
Category :
Languages : en
Pages : 128
Book Description
This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate.
Publisher: OECD Publishing
ISBN: 9264256202
Category :
Languages : en
Pages : 128
Book Description
This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations – and the way that they co-operate.