Read and Download eBook Full
Author: OECD
Publisher: OECD Publishing
Published: 2013-07-29
Total Pages: 110
ISBN-13: 9264200851
DOWNLOAD EBOOKThis report examines the relationship between large business taxpayers and revenue bodies, five years on from the publication of the FTA’s Study into the Role of Tax Intermediaries.
Author: OECD
Publisher: OECD Publishing
Published: 2015-08-11
Total Pages: 384
ISBN-13: 9264232346
DOWNLOAD EBOOKTax Administration 2015 is a comprehensive survey of tax administration systems, practices and performance across 56 advanced and emerging economies (including all OECD, EU, and G20 members).
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: OECD
Publisher: OECD Publishing
Published: 2010-04-09
Total Pages: 251
ISBN-13: 926408293X
DOWNLOAD EBOOKThis publication presents recent OECD papers on risk and regulatory policy. They offer measures for developing, or improving, coherent risk governance policies.
Author: Erich Kirchler
Publisher: Cambridge University Press
Published: 2007-06-21
Total Pages: 278
ISBN-13: 9781107321175
DOWNLOAD EBOOKTax evasion is a complex phenomenon which is influenced not just by economic motives but by psychological factors as well. Economic-psychological research focuses on individual and social representations of taxation as well as decision-making. In this 2007 book, Erich Kirchler assembles research on tax compliance, with a focus on tax evasion, and integrates the findings into a model based on the interaction climate between tax authorities and taxpayers. The interaction climate is defined by citizens' trust in authorities and the power of authorities to control taxpayers effectively; depending on trust and power, either voluntary compliance, enforced compliance or no compliance are likely outcomes. Featuring chapters on the social representations of taxation, decision-making and self-employed income tax behaviour, this book will appeal to researchers in economic psychology, behavioural economics and public administration.
Author: World Intellectual Property Organization
Publisher: WIPO
Published: 2013
Total Pages: 259
ISBN-13: 9280523082
DOWNLOAD EBOOKThis study has emerged from an ongoing program of trilateral cooperation between WHO, WTO and WIPO. It responds to an increasing demand, particularly in developing countries, for strengthened capacity for informed policy-making in areas of intersection between health, trade and IP, focusing on access to and innovation of medicines and other medical technologies.
Author: Mr.Michael Keen
Publisher: International Monetary Fund
Published: 2017-01-20
Total Pages: 27
ISBN-13: 1475570309
DOWNLOAD EBOOKThis paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Author: Simon James
Publisher: Springer
Published: 2016-04-29
Total Pages: 286
ISBN-13: 1137478691
DOWNLOAD EBOOKSimplicity in taxation has considerable potential advantages. However, attempts to simplify tax systems are only likely to be successful and enduring if they take account of the reasons why taxation is complex. There are strong pressures on tax systems to accommodate a range of important factors, as well as complex and changing national and international environments within which modern tax systems have to operate. This book explores the experiences of simplification in a range of countries and jurisdictions. The authors analyse a range of manifestations of simplification, including tax systems, tax law, taxpayer communications and tax administration. They also review the longer term or more fundamental approaches to simplification, suggesting that in order to strike the optimum balance between simplicity and the aims of a tax system in terms of efficiency and equity, a range of complex environmental factors must all be taken into account. With chapters reflecting on experiences from Australia, China, Canada, Malaysia, New Zealand, Russia, South Africa, Thailand, Turkey, the UK and the US, the authors illustrate differences between jurisdictions and the changing environment in which they operate. This book addresses the crucial balance between simplicity and the other objectives of tax design and reform, and suggests that reformers of the tax system should include simplicity as one of the key evaluators of any design or reform proposal.
Author: OECD
Publisher: OECD Publishing
Published: 2013-02-12
Total Pages: 91
ISBN-13: 9264192743
DOWNLOAD EBOOKThis report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author: Philip A. Black
Publisher: Oxford University Press, USA
Published: 2005
Total Pages: 356
ISBN-13:
DOWNLOAD EBOOK"This valuable textbook enables South African undergraduate and graduate students as well as students from neighbouring countries to develop a greater appreciation for the broader economic environment in which they operate."--BOOK JACKET.
