| Description |
1 online resource. |
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text file |
| Series |
WU Institute for Austrian and International Tax Law European and international tax law and policy series ; volume 9
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WU Institute for Austrian and International Tax Law European and international tax law and policy series ; volume 9.
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| Summary |
In the aftermath of a global financial crisis, the past decade has been characterized by increased fiscal pressure. Against this backdrop, it is no surprise that many have called for strengthened efforts 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, 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. Moreover, the book 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. Taken as a whole, this study contributes to the challenging task of making tax administrations more effective and more efficient. |
| Contents |
General report / Chris Evans and Sally-Ann Joseph -- Improving tax compliance in a globalized world: an issue relevant to small businesses? / Jonathan Leigh Pemberton -- Argentina / Diego Fraga and Axel A. Verstraeten -- Australia / Chris Evans -- Austria / Selina Siller and Stephanie Zolles -- Azerbaijan / Arzu Hajiyeva -- Belgium / Filip Debelva and Alice Pirlot -- Bosnia and Herzegovina / Azra Becirovic -- Brazil / Luís Eduarado Schoueri and Ricardo André Galendi Júnior -- Canada / Allison Christians and Vokhid Urinov -- Chile / Felipe Yáñez V. and Tomás Alvarez P. -- China / Yang He -- Colombia / Catalina Rocha Saavedra -- Croatia / Sabina Hodžić -- Czech Republic / Danuše Nerudová and Jana Tepperová -- Finland / Kristiina Äimä and Henri Lyyski -- Germany / Christoph Kromer and Katharina Henschel -- Greece / Katerina Perrou -- Hungary / Borbála Kolozs -- India / Nilesh M. Kapadia -- Indonesia / Chamelia Gunawan -- Italy / Federica Pitrone and Alessandro Turina -- Kazakhstan / Xeniya Yeroshenko and Tomas Balco -- Netherlands / Sigrid Hemels -- Nigeria / Ifeanyichukwu Azuka Aniyie -- Norway / Eivind Furuseth -- Poland / Katarzyna Bronżewska and Alicja Majdańska -- Romania / Marilena Ene -- Russia / Danil V. Vinnitskiy and Denis Kurochkin -- South Africa / Craig West and Jennifer Roeleveld -- Spain / José A. Rozas and Marina Serrat -- Sweden / Björn Westberg -- Turkey / Emrah Ferhatoğlu -- United Kingdom / Luca Cerioni -- United States / Shay Menuchin and Yariv Brauner. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Taxpayer compliance.
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Taxpayer compliance. |
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Tax collection.
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Tax collection. |
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Tax administration and procedure.
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Tax administration and procedure. |
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Taxation.
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Taxation. |
| Genre/Form |
Electronic books.
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| Added Author |
Evans, Chris, 1952- editor.
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| Other Form: |
Print version: 9087224524 9789087224523 (OCoLC)1043085658 |
| ISBN |
9789087224530 (electronic book) |
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9087224532 (electronic book) |
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9087224524 |
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9789087224523 |
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