Coverart for item
The Resource Improving tax compliance in a globalized world

Improving tax compliance in a globalized world

Label
Improving tax compliance in a globalized world
Title
Improving tax compliance in a globalized world
Contributor
Subject
Language
eng
Summary
In the aftermath of a global financial crisis, the pase decade has been characterized by increased fiscal pressure. Against this backdrop, it is no surprise that many have called for strengthened effort in domestic resource mobilization. Domestic resources are the largest untapped source of development financing, but the effective mobilization thereof poses significant challenges in terms of revenue policy and administration strategies. This book provides an overview of various policies that can significantly contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving the relationship between taxpayers and tax administrations. It consists of national reports from 33 countries around the globe. The reports were initially discussed at the conference "Improving tax compliance in a globalized world" in Rust (Austria) from 30 June to 2 July 2016. The book explores various approaches to improving tax compliance. Access to tax information is at the centre of the debate, including the collection of third-party information, information obtained as a result of cooperation between tax administrations and as a result of inter-agency cooperation between tax administrations, financial intelligence units and law enforcement agencies. It sheds some light on alternatives to improve tax collection and suggests potential measures to enhance voluntary tax compliance. Finally, it looks forward to potential challenges that may be faced by tax administrations in the future
Geographic coverage
  • International
  • Latin America
  • South America
  • European Union
  • Europe
  • Asia
  • North America
  • Africa
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Evans, C
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
Series statement
European and International Tax Law and Policy Series
Series volume
9
http://library.link/vocab/subjectName
  • tax compliance
  • exchange of information
  • tax authorities
  • risk management
  • cooperative compliance
  • taxpayer rights
  • tax gap
  • risk management
  • collection of tax
  • withholding tax
  • tax treaty
  • CbCR
  • enforcement
  • blockchain
  • virtual currency
Label
Improving tax compliance in a globalized world
Instantiates
Publication
Contents
  • Chapter 1: General report
  • Evans, C.
  • Joseph, S-A.
  • ; p. 3-37
  • Chapter 2: Improving tax compliance in a globalized world : an issue relevant to small businesses?
  • Pemberton, J.L.
  • ; p. 39-52
  • Chapter 3: Argentina
  • Fraga, D.
  • Verstraeten, A.A.
  • ; p. 55-78
  • Chapter 4: Australia
  • Evans, C.
  • ; p. 79-107
  • Chapter 5: Austria
  • Siller, S.
  • Zolles, S.
  • ; p. 109-135
  • Chapter 6: Azerbaijan
  • Hajiyeva, A.
  • ; p. 137-159
  • Chapter 7: Belgium
  • Debelva, F.
  • Pirlot, A.
  • ; p. 161-184
  • Chapter 8: Bosnia and Herzegovina
  • Becirovic, A.
  • ; p. 185-203
  • Chapter 9: Brazil
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 205-232
  • Chapter 10: Canada
  • Christians, A.
  • Urinov, V.
  • ; p. 233-258
  • Chapter 11: Chile
  • Yáñez V., F.
  • Alvarez P., T.
  • ; p. 259-281
  • Chapter 12: China
  • He, Y.
  • ; p. 283-299
  • Chapter 13: Colombia
  • Rocha Saavedra, C.
  • ; p. 301-320
  • Chapter 14: Croatia
  • Hodžić, S.
  • ; p. 321-337
  • Chapter 15: Czech Republic
  • Nerudová, D.
  • Tepperová, J.
  • ; p. 339-361
  • Chapter 16: Finland
  • Äimä, K.
  • Lyyski, H.
  • ; p. 363-389
  • Chapter 17: Germany
  • Kromer, C.
  • Henschel, K.
  • ; p. 391-420
  • Chapter 18: Greece
  • Perrou, K.
  • ; p. 421-443
  • Chapter 19: Hungary
  • Kolozs, B.
  • ; p. 445-465
  • Chapter 20: India
  • Kapadia, N.M.
  • ; p. 467-487
  • Chapter 21: Indonesia
  • Gunawan, C.
  • ; p. 489-513
  • Chapter 22: Italy
  • Pitrone, F.
  • Turina, A.
  • ; p. 515-538
  • Chapter 23: Kazakhstan
  • Yeroshenko, X.
  • Balco, T.
  • ; p. 539-576
  • Chapter 24: The Netherlands
  • Hemels, S.J.C.
  • ; p. 577-599
  • Chapter 25: Nigeria
  • Aniyie, I. Azuka
  • ; p. 601-625
  • Chapter 26: Norway
  • Furuseth, E.
  • ; p. 627-646
  • Chapter 27: Poland
  • Bronżewska, K.
  • Majdańska, A.
  • ; p. 647-679
  • Chapter 28: Romania
  • Ene, M.
  • ; p. 681-703
  • Chapter 29: Russia
  • Vinnitskiy, D.V.
  • Kurochkin, D.
  • ; p. 705-734
  • Chapter 30: South Africa
  • West, C.
  • Roeleveld, J.
  • ; p. 735-753
  • Chapter 31: Spain
  • Rozas, J.A.
  • Serrat, M.
  • ; p. 755-778
  • Chapter 32: Sweden
  • Westberg, B.
  • ; p. 779-798
  • Chapter 33: Turkey
  • Ferhatoğlu, E.
  • ; p. 799-823
  • Chapter 34: United Kingdom
  • Cerioni, L.
  • ; p. 825-865
  • Chapter 35: United States
  • Menuchin, S.
  • Brauner, Y.
  • ; p. 867-885
Extent
xxxvi, 898 p.
Isbn
9789087224530
Isbn Type
(eBook, ePub)
Label
Improving tax compliance in a globalized world
Publication
Contents
  • Chapter 1: General report
  • Evans, C.
  • Joseph, S-A.
  • ; p. 3-37
  • Chapter 2: Improving tax compliance in a globalized world : an issue relevant to small businesses?
  • Pemberton, J.L.
  • ; p. 39-52
  • Chapter 3: Argentina
  • Fraga, D.
  • Verstraeten, A.A.
  • ; p. 55-78
  • Chapter 4: Australia
  • Evans, C.
  • ; p. 79-107
  • Chapter 5: Austria
  • Siller, S.
  • Zolles, S.
  • ; p. 109-135
  • Chapter 6: Azerbaijan
  • Hajiyeva, A.
  • ; p. 137-159
  • Chapter 7: Belgium
  • Debelva, F.
  • Pirlot, A.
  • ; p. 161-184
  • Chapter 8: Bosnia and Herzegovina
  • Becirovic, A.
  • ; p. 185-203
  • Chapter 9: Brazil
  • Schoueri, L.E.
  • Galendi, R.A. (Jr.)
  • ; p. 205-232
  • Chapter 10: Canada
  • Christians, A.
  • Urinov, V.
  • ; p. 233-258
  • Chapter 11: Chile
  • Yáñez V., F.
  • Alvarez P., T.
  • ; p. 259-281
  • Chapter 12: China
  • He, Y.
  • ; p. 283-299
  • Chapter 13: Colombia
  • Rocha Saavedra, C.
  • ; p. 301-320
  • Chapter 14: Croatia
  • Hodžić, S.
  • ; p. 321-337
  • Chapter 15: Czech Republic
  • Nerudová, D.
  • Tepperová, J.
  • ; p. 339-361
  • Chapter 16: Finland
  • Äimä, K.
  • Lyyski, H.
  • ; p. 363-389
  • Chapter 17: Germany
  • Kromer, C.
  • Henschel, K.
  • ; p. 391-420
  • Chapter 18: Greece
  • Perrou, K.
  • ; p. 421-443
  • Chapter 19: Hungary
  • Kolozs, B.
  • ; p. 445-465
  • Chapter 20: India
  • Kapadia, N.M.
  • ; p. 467-487
  • Chapter 21: Indonesia
  • Gunawan, C.
  • ; p. 489-513
  • Chapter 22: Italy
  • Pitrone, F.
  • Turina, A.
  • ; p. 515-538
  • Chapter 23: Kazakhstan
  • Yeroshenko, X.
  • Balco, T.
  • ; p. 539-576
  • Chapter 24: The Netherlands
  • Hemels, S.J.C.
  • ; p. 577-599
  • Chapter 25: Nigeria
  • Aniyie, I. Azuka
  • ; p. 601-625
  • Chapter 26: Norway
  • Furuseth, E.
  • ; p. 627-646
  • Chapter 27: Poland
  • Bronżewska, K.
  • Majdańska, A.
  • ; p. 647-679
  • Chapter 28: Romania
  • Ene, M.
  • ; p. 681-703
  • Chapter 29: Russia
  • Vinnitskiy, D.V.
  • Kurochkin, D.
  • ; p. 705-734
  • Chapter 30: South Africa
  • West, C.
  • Roeleveld, J.
  • ; p. 735-753
  • Chapter 31: Spain
  • Rozas, J.A.
  • Serrat, M.
  • ; p. 755-778
  • Chapter 32: Sweden
  • Westberg, B.
  • ; p. 779-798
  • Chapter 33: Turkey
  • Ferhatoğlu, E.
  • ; p. 799-823
  • Chapter 34: United Kingdom
  • Cerioni, L.
  • ; p. 825-865
  • Chapter 35: United States
  • Menuchin, S.
  • Brauner, Y.
  • ; p. 867-885
Extent
xxxvi, 898 p.
Isbn
9789087224530
Isbn Type
(eBook, ePub)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...