The Resource Paying taxes : the introduction of an additional index to measure post-filing processes

Paying taxes : the introduction of an additional index to measure post-filing processes

Label
Paying taxes : the introduction of an additional index to measure post-filing processes
Title
Paying taxes : the introduction of an additional index to measure post-filing processes
Creator
Subject
Language
eng
Summary
'Paying Taxes' continues to be one of eleven indicators used by the World Bank in its annual Doing Business project. Doing Business is a World Bank Group flagship project which 'measures the regulations that enhance business activity and those that constrain it'. It presents indicators that are compared quantitatively and objectively across 190 economies, and over time. Since its initial inclusion in Doing Business, the Paying Taxes indicator has looked at the amount of taxes and mandatory contributions that a small to medium sized case study company has to bear in a given year (the Total Tax and Contribution Rate), the time it takes for the company to comply with the tax obligations of the three major taxes (profit tax, labour taxes and mandatory contributions, and value added tax (VAT) or sales tax) and the number and method of tax payments made The most recent edition of Paying Taxes includes a fourth sub-indicator, the post-filing index. This looks at some specific value added tax (VAT) and corporate income tax processes that occur after the tax returns have been filed with the tax authority. It is the post-filing index which is the focus of this paper
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 8/9 ; p. 676-685
http://library.link/vocab/creatorName
  • Howlett, N
  • Dane, T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • World Bank
  • tax compliance
  • VAT refund
  • corporate income tax
  • error
  • audit
Label
Paying taxes : the introduction of an additional index to measure post-filing processes
Instantiates
Publication
Label
Paying taxes : the introduction of an additional index to measure post-filing processes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...