eBook PDF Download Digital Library
Author: OECD
Publisher: OECD Publishing
Published: 2021-09-15
Total Pages: 355
ISBN-13: 9264424083
DOWNLOAD EBOOK →This 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: 2017-09-29
Total Pages: 205
ISBN-13: 9264279121
DOWNLOAD EBOOK →This is the seventh edition of the OECD Tax Administration Comparative Information series. It provides internationally comparative data on important aspects of tax systems and their administration for 55 advanced and emerging economies.
Author: OECD
Publisher: OECD Publishing
Published: 2015-08-11
Total Pages: 384
ISBN-13: 9264232346
DOWNLOAD EBOOK →Tax 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: 2017-07-10
Total Pages: 612
ISBN-13: 9264265120
DOWNLOAD EBOOK →This consolidated version of the OECD Transfer Pricing Guidelines includes the revised guidance on safe harbours adopted in 2013, as well as the recent amendments made by the Reports on Actions 8-10 and 13 of the BEPS Actions Plan and conforming changes to Chapter IX.
Author: OECD
Publisher: OECD Publishing
Published: 2017-12-18
Total Pages: 658
ISBN-13: 9264287957
DOWNLOAD EBOOK →This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Author: Organization for Economic Cooperation and Development
Publisher: Organization for Economic Co-Operation & Development
Published: 2017-06
Total Pages: 0
ISBN-13: 9789264279117
DOWNLOAD EBOOK →This edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. It covers all jurisdictions that were members of the OECD's Forum on Tax Administration (FTA) at the launch of the 2016 tax administration survey. In addition, it includes information on Peru, that became a member of the FTA in March 2017; the non-FTA jurisdictions that are members of the European Union (i.e. Bulgaria, Croatia, Cyprus, Malta, and Romania); as well as Morocco (which increases the reports' geographical coverage).
Author: Ms.Era Dabla-Norris
Publisher: International Monetary Fund
Published: 2017-04-14
Total Pages: 40
ISBN-13: 1475595166
DOWNLOAD EBOOK →Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Author: OECD
Publisher: OECD Publishing
Published: 2017-09-29
Total Pages: 96
ISBN-13: 9264282181
DOWNLOAD EBOOK →This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.
Author: Lotta Björklund Larsen
Publisher: Berghahn Books
Published: 2017-02-01
Total Pages: 218
ISBN-13: 1785334115
DOWNLOAD EBOOK →How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.
Author: United States. Department of the Treasury
Publisher:
Published: 1975
Total Pages: 12
ISBN-13:
DOWNLOAD EBOOK →