The Resource A comparison of tax collection in Moldova and the U.S

A comparison of tax collection in Moldova and the U.S

Label
A comparison of tax collection in Moldova and the U.S
Title
A comparison of tax collection in Moldova and the U.S
Creator
Subject
Language
eng
Summary
This special report studies the differences between Moldova's and the United States' tax collection methods. It highlights a few key rules that may be adopted by Moldova, using U.S. rules as an illustration. It also analyses the central themes of tax laws and administrative and judicial systems in the two countries in order to find options to solve problems of abuse and avoidance in collecting taxes. Section I describes the fairness, simplicity, and transparency of tax rules compiled, with analyses of available statistical data on the sufficiency of tax revenue in both countries. Section II discusses descriptive characteristics of compliant taxpayers in each country regarding their willingness and ability to pay their fair share. Section III compares the efficiency of tax administrations relating to the legislative tools and practical means to check the correctness of the taxpayers' tax returns, and it analyses the effectiveness of the judicial systems
Citation source
In: Tax notes international. - Falls Church. - Vol. 73 (2014),
http://library.link/vocab/creatorName
Criclivaia, D
Language note
English
http://library.link/vocab/subjectName
  • collection of tax
  • tax compliance
  • black economy
  • anti-avoidance
  • treaty shopping
  • double taxation relief
  • tax authorities
Label
A comparison of tax collection in Moldova and the U.S
Instantiates
Publication
Label
A comparison of tax collection in Moldova and the U.S
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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