Tax Compliance by Design Achieving Improved SME Tax Compliance by Adopting a System Perspective

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264223215
Total Pages : 64 pages
Book Rating : 4.2/5 (642 download)

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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.

Rethinking Tax Services The Changing Role of Tax Service Providers in SME Tax Compliance

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264256202
Total Pages : 124 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Rethinking Tax Services The Changing Role of Tax Service Providers in SME Tax Compliance by : OECD

Download or read book Rethinking Tax Services The Changing Role of Tax Service Providers in SME Tax Compliance written by OECD and published by OECD Publishing. This book was released on 2016-05-13 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264724788
Total Pages : 150 pages
Book Rating : 4.2/5 (647 download)

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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.

Tax Administration Reform in China

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1484301110
Total Pages : pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis Tax Administration Reform in China by : John Brondolo

Download or read book Tax Administration Reform in China written by John Brondolo and published by International Monetary Fund. This book was released on 2016-03-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Study into the Role of Tax Intermediaries

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264041818
Total Pages : 90 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Study into the Role of Tax Intermediaries by : OECD

Download or read book Study into the Role of Tax Intermediaries written by OECD and published by OECD Publishing. This book was released on 2008-03-10 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264024743
Total Pages : 147 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations by : OECD

Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

Measures of Tax Compliance Outcomes A Practical Guide

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264223231
Total Pages : 98 pages
Book Rating : 4.2/5 (642 download)

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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.

The Changing Tax Compliance Environment and the Role of Audit

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264282181
Total Pages : 96 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis The Changing Tax Compliance Environment and the Role of Audit by : OECD

Download or read book The Changing Tax Compliance Environment and the Role of Audit written by OECD and published by OECD Publishing. This book was released on 2017-09-29 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries

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Author :
Publisher : OECD Publishing
ISBN 13 : 926424350X
Total Pages : 152 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries by : OECD

Download or read book OECD Tax Policy Studies Taxation of SMEs in OECD and G20 Countries written by OECD and published by OECD Publishing. This book was released on 2015-09-05 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: SMEs are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498344895
Total Pages : 81 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Current Challenges in Revenue Mobilization - Improving Tax Compliance by : International Monetary Fund

Download or read book Current Challenges in Revenue Mobilization - Improving Tax Compliance written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-01-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Technologies for Better Tax Administration A Practical Guide for Revenue Bodies

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264256431
Total Pages : 108 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Technologies for Better Tax Administration A Practical Guide for Revenue Bodies by : OECD

Download or read book Technologies for Better Tax Administration A Practical Guide for Revenue Bodies written by OECD and published by OECD Publishing. This book was released on 2016-05-13 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.

Tax and the Digital Economy

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Author :
Publisher : Kluwer Law International B.V.
ISBN 13 : 9403503351
Total Pages : 370 pages
Book Rating : 4.4/5 (35 download)

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Book Synopsis Tax and the Digital Economy by : Werner Haslehner

Download or read book Tax and the Digital Economy written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2019-05-01 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: The increasingly digitalized global economy is undermining the usefulness of many traditional tax concepts. In addition to issues of double taxation and double non-taxation, important questions arise concerning the allocation of taxing rights in respect of income from cross-border digital transactions. This is the first book to analyse what changes are possible, necessary and feasible in order to forestall the unravelling of the existing international tax framework. Focusing in turn on the legal framework, specific proposals for adapting tax concepts for the digital economy, types of transactions and administrative issues such as those around data protection and digital currencies, the expert contributors discuss such challenges to taxation as the following: the pervasiveness of intangible assets; new value creation models; the ascendance of the sharing economy and digital services; virtual currencies; the importance of user participation for digital platforms; cloud computing; the impact of Big Data on tax enforcement; virtual business presence; and the influence of robotization. Throughout, the authors describe and analyse proposals made by the Organisation for Economic Co-operation and Development (OECD), the European Union (EU) and individual countries and their likely impact going forward. They also attend to the limits imposed on reform possibilities by public international law, EU law and constitutional law. It is generally acknowledged that there is a need to monitor how the digital transformation may be impacting value creation. This book is a key milestone toward developing a durable, long-term solution to the tax challenges posed by the digitalization of the economy. With its thorough scrutiny of proposals for digital services tax and virtual permanent establishments, insightful analysis of digital services and detailed description of the impact of big data on tax administration and taxpayer protection, it will quickly prove indispensable for tax practitioners and the international tax community more generally.

Risk-Based Tax Audits

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821387545
Total Pages : 157 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Risk-Based Tax Audits by : Munawer Sultan Khwaja

Download or read book Risk-Based Tax Audits written by Munawer Sultan Khwaja and published by World Bank Publications. This book was released on 2011-06-08 with total page 157 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.

Tax Administration 2017 Comparative Information on OECD and Other Advanced and Emerging Economies

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264279121
Total Pages : 208 pages
Book Rating : 4.2/5 (642 download)

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Book Synopsis Tax Administration 2017 Comparative Information on OECD and Other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2017 Comparative Information on OECD and Other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2017-09-29 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

A Comparative Analysis of Tax Administration in Asia and the Pacific

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Author :
Publisher : Asian Development Bank
ISBN 13 : 9292618652
Total Pages : 410 pages
Book Rating : 4.2/5 (926 download)

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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 2020-02-01 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.

Networks of Influence and the Management of SME Tax Compliance in Australia

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Author :
Publisher :
ISBN 13 : 9780642768780
Total Pages : 37 pages
Book Rating : 4.7/5 (687 download)

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Book Synopsis Networks of Influence and the Management of SME Tax Compliance in Australia by : Gregory Rawlings

Download or read book Networks of Influence and the Management of SME Tax Compliance in Australia written by Gregory Rawlings and published by . This book was released on 2005 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies

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Author :
Publisher : OECD Publishing
ISBN 13 : 9264678441
Total Pages : 224 pages
Book Rating : 4.2/5 (646 download)

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Book Synopsis Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2019-09-23 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.