Read and Download eBook Full
Author: OECD
Publisher: OECD Publishing
Published: 2001-10-05
Total Pages: 64
ISBN-13: 926403479X
DOWNLOAD EBOOKIn accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative ...
Author: OECD
Publisher: OECD Publishing
Published: 2021-09-15
Total Pages: 355
ISBN-13: 9264424083
DOWNLOAD EBOOKThis report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author: OECD
Publisher: OECD Publishing
Published: 2021-11-24
Total Pages: 150
ISBN-13: 9264724788
DOWNLOAD EBOOKWidespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author: OECD
Publisher: OECD Publishing
Published: 2015-11-04
Total Pages: 220
ISBN-13: 9264243518
DOWNLOAD EBOOKThis book presents the most recent comparable data on the performance of health systems in OECD and certain partner countries. It includes a dashboard of health indicators, a special focus chapter on the pharmaceutical sector, and indicators on health workforce migration and health care quality.
Author: Friedrich Schneider
Publisher: Cambridge University Press
Published: 2013-02-14
Total Pages: 225
ISBN-13: 1107034841
DOWNLOAD EBOOKThis book presents new data to give an overview of shadow economies from OECD countries and propose solutions to prevent illicit work.
Author: OECD
Publisher: OECD Publishing
Published: 2017-03-27
Total Pages: 326
ISBN-13: 9264267999
DOWNLOAD EBOOKThis publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author: Maria Delgado Coelho
Publisher: International Monetary Fund
Published: 2021-09-24
Total Pages: 46
ISBN-13: 1513596624
DOWNLOAD EBOOKThe excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Author: OECD
Publisher: Org. for Economic Cooperation & Development
Published: 2017
Total Pages: 0
ISBN-13: 9789264272040
DOWNLOAD EBOOKThis paper set forth internationally agreed principles and standards for the value added tax (VAT) treatment of the most common types of international transactions, with a particular focus on trade in services and intangibles. Its aim is to minimise inconsistencies in the application of VAT in a cross-border context with a view to reducing uncertainty and risks of double taxation and unintended non-taxation in international trade. It also includes the recommended principles and mechanisms to address the challenges for the collection of VAT on crossborder sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).
Author: OECD
Publisher: OECD Publishing
Published: 2021-05-20
Total Pages: 94
ISBN-13: 9264852395
DOWNLOAD EBOOKThis edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area.
Author: OECD
Publisher: OECD Publishing
Published: 2020-09-03
Total Pages: 125
ISBN-13: 9264338462
DOWNLOAD EBOOKThis is the fifth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa.
