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Measures Of Tax Compliance Outcomes A Practical Guide
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Book Synopsis Measures of Tax Compliance Outcomes A Practical Guide by : OECD
Download or read book Measures of Tax Compliance Outcomes A Practical Guide written by OECD and published by OECD Publishing. This book was released on 2014-10-24 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Measures of Tax Compliance Outcomes by : Oecd
Download or read book Measures of Tax Compliance Outcomes written by Oecd and published by OCDE. This book was released on 2014-11-17 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
Book Synopsis Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies by : OECD
Download or read book Tax Administration 2015 Comparative Information on OECD and Other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2015-08-11 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Book Synopsis Compliance Risk Management: Developing Compliance Improvement Plans by : Mr. John D Brondolo
Download or read book Compliance Risk Management: Developing Compliance Improvement Plans written by Mr. John D Brondolo and published by International Monetary Fund. This book was released on 2022-03-18 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt: All tax administrations seek to maximize the overall level of compliance with tax laws. Compliance improvement plans (CIPs) are a valuable tool for increasing taxpayers’ compliance and boosting tax revenue. This note is intended to help tax administrations develop a CIP, by providing guidance on the following issues: (1) how to identify and rate compliance risks; (2) how to treat risks to achieve the best possible outcome; and (3) how to measure the impacts that treatments have had on compliance outcomes.
Book Synopsis Justice, Equality and Tax Law by : Nevia Čičin-Šain
Download or read book Justice, Equality and Tax Law written by Nevia Čičin-Šain and published by Linde Verlag GmbH. This book was released on 2022-10-05 with total page 541 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Cooperative Compliance by : Jeffrey Owens
Download or read book Cooperative Compliance written by Jeffrey Owens and published by Kluwer Law International B.V.. This book was released on 2021-08-18 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Download or read book Compliance written by Will Rollason and published by Berghahn Books. This book was released on 2023-12-08 with total page 285 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring compliance from an anthropological perspective, this book offers a varied and international selection of chapters covering taxation, corporate governance, medicine, development, carbon offsetting, irregular migration and the building trade. Compliance emerges as more than the opposite of resistance: instead, it appears as a valuable heuristic approach for understanding collective life, as these means by which actors strive to accommodate themselves to others. This perspective transcends conventional distinctions between power and resistance, and offers to open up new avenues of anthropological enquiry.
Book Synopsis Bureaucracy and Society in Transition by : Haldor Byrkjeflot
Download or read book Bureaucracy and Society in Transition written by Haldor Byrkjeflot and published by Emerald Group Publishing. This book was released on 2018-10-08 with total page 320 pages. Available in PDF, EPUB and Kindle. Book excerpt: Despite criticism of inefficiencies and unlimited growth, bureaucracies still fill crucial positions in modern societies. This volume examines ‘varieties in bureaucracies’ across Europe, with a specific focus on the Nordic region.
Book Synopsis Revenue Administration Handbook by : Raúl Félix Junquera-Varela
Download or read book Revenue Administration Handbook written by Raúl Félix Junquera-Varela and published by World Bank Publications. This book was released on 2024-03-20 with total page 499 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technologydriven business environment.†? MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.†? JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.†?
Book Synopsis A Comparative Analysis of Tax Administration in Asia and the Pacific by : Asian Development Bank
Download or read book A Comparative Analysis of Tax Administration in Asia and the Pacific written by Asian Development Bank and published by Asian Development Bank. This book was released on 2016-09-01 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comparative analysis report, the second in a series, is part of ADB’s regional research and development project on tax administration that analyzes the administrative frameworks, functions, and performance of 21 economies in Asia and the Pacific. The initial version of this report was published in 2014. The primary objective of the series is to motivate governments and revenue officials by sharing knowledge of important developments and trends in tax administration practice and performance, and to identify opportunities to enhance the operation of their tax systems.
Book Synopsis Working Smarter in Tax Debt Management by : OECD
Download or read book Working Smarter in Tax Debt Management written by OECD and published by OECD Publishing. This book was released on 2014-10-24 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an overview of best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.
Book Synopsis Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective by : OECD
Download or read book Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective written by OECD and published by OECD Publishing. This book was released on 2014-10-24 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Book Synopsis Cooperative Compliance by : Jeffrey Owens
Download or read book Cooperative Compliance written by Jeffrey Owens and published by . This book was released on 2021-08-18 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: National taxation authorities around the world are rapidly improving international cooperation, given the unprecedented triple impact of persistent revelations of large-scale corporate tax avoidance, the ever-increasing intricacies of digital cross-border transactions, and the unprecedented revenue deficits engendered by the COVID-19 pandemic. There is also a growing recognition that improving tax compliance needs to be reconciled with a legitimate desire on the part of businesses to have some certainty about their taxes. Cooperative compliance is one way to achieve that. This first analysis of the details of cooperative compliance programmes currently in operation describes tax control frameworks, suggests practical examples to assist practitioners in tax administrations and the private sector, and provides multiple perspectives on the design and legitimacy of such programmes. Drawing on detailed information contributed by tax practitioners and academics from a wide range of jurisdictions worldwide, the book identifies and explains certain crucial elements of successful programmes: the criteria for access to cooperative compliance (e.g., is the programme voluntary or mandatory? Is there a financial threshold? Will the criteria be publicly available?); model legislation that can facilitate the operation of such programmes (statutory provisions, administrative rules and procedures, etc.); the foundations for an international agreement on an audit assurance standard for tax control frameworks (including the role of the Organisation for Economic Co-operation and Development (OECD), the European Union (EU), and other international organizations); how to develop a methodology to measure the cost and benefits of cooperative compliance programmes; detailed case studies of existing compliance programmes in Australia, Austria, China, Germany, Italy, Poland, and Russia; and how to communicate a cooperative compliance programme to obtain trust from society. The analysis draws on two years of work led by WU Global Tax Policy Center (GTPC) at Vienna University of Economics and Business in cooperation with the International Chamber of Commerce (ICC) and the Commonwealth Association of Tax Administrators (CATA). The project brought together over two hundred people from 25 countries, including public officials, businesses, and academics. Tax certainty and predictability are key components for providing a tax environment that is conducive to cross-border trade and investment, and, in the long term, it is in the interest of both governments and businesses to minimize tax uncertainty as much as possible. This truly helpful book promises to pave the way to an internationally effective tax framework that will be welcomed by taxation authorities and practitioners worldwide.
Book Synopsis Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by : OECD
Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Practical Guide to U.S. Taxation of International Transactions (13th) by : Michael Schadewald
Download or read book Practical Guide to U.S. Taxation of International Transactions (13th) written by Michael Schadewald and published by . This book was released on 2022-08-14 with total page 920 pages. Available in PDF, EPUB and Kindle. Book excerpt: Practical Guide to U.S. Taxation of International Transactions provides readers with a practical command of the tax issues raised by international transactions and how those issues are resolved by U.S. tax laws. The book emphasizes those areas generally accepted to be essential to tax practice. The book is written primarily as a desk reference for tax practitioners and is organized into four parts. Part I provides an overview of the U.S. system for taxing international transactions, and also discusses the U.S. jurisdictional rules and source-of-income rules. Part II explains how the United States taxes the foreign activities of U.S. persons, and includes chapters on the foreign tax credit, deemed paid foreign tax credit, anti-deferral provisions, foreign currency translation and transactions, export tax benefits, planning for foreign operations, and state taxation of foreign operations. Part III describes how the United States taxes the U.S. activities of foreign persons, including the taxation of U.S.-source investment-type income and U.S. trade or business activities, as well as planning for foreign-owned U.S. operations. Finally, Part IV covers issues common to both outbound and inbound activities, including intercompany transfer pricing, tax treaties, cross-border mergers and acquisitions, and international tax practice and procedure.
Book Synopsis A Practical Guide to U. S. Taxation of International Transactions by : Robert Meldman
Download or read book A Practical Guide to U. S. Taxation of International Transactions written by Robert Meldman and published by Springer. This book was released on 1997 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: Discusses two fundamental principles of US taxation of international transactions, i.e. tax jurisdiction and the source of income rules. Explains how the US taxes the foreign activities of domestic corporations, US citizens and other US persons. Includes chapters on the foreign tax credit, the deemed paid foreign tax credit, transfer pricing, controlled foreign corporations, foreign sales corporations and income tax treaties. Describes how the US taxes the US activities of foreign corporations, non-resident alien individuals, and other foreign persons.
Book Synopsis Practical Guide to Federal Tax Practice Standards by : Kip Dellinger
Download or read book Practical Guide to Federal Tax Practice Standards written by Kip Dellinger and published by C C H Incorporated. This book was released on 2006 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: The structure of tax practice consists of regulated and unregulated individuals and firms. This book describes how to process tax return.
