Improving tax compliance in a globalized world

Resource Information

The work Improving tax compliance in a globalized world represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Improving tax compliance in a globalized world

Contributor

• Evans, C
• Pistone, P
• Rust, A
• Lang, M
• Staringer, C
• Schuch, J

Subject

• blockchain
• withholding tax
• virtual currency
• tax authorities
• tax compliance
• collection of tax
• taxpayer rights
• CbCR
• tax treaty
• tax gap
• exchange of information
• cooperative compliance
• risk management
• enforcement

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

Series statement

European and International Tax Law and Policy Series

Series volume

9