Download or read book Promoting Good Tax governance in Third countries written by and published by . This book was released on 2015 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper forms part of a series of analytical pieces on the absence of EU-coordination regarding aggressive tax planning and its effects, prepared by Policy Department A at the request of the ECON Committee of the European Parliament. Globalization is knitting separate national economies into a single world economy. This is occurring as a result of rising flows of trade and investment, greater labour mobility, and rapid transfers of technology. Deregulation of financial markets, reductions in trade and investment barriers, and reduced communications and transportation costs have spurred those trends. High tax rates are more difficult to sustain in this new economic environment. As economic integration increases, individuals and particularly businesses gain greater freedom to take advantage of foreign economic opportunities. However, the lack of transparency is giving raise to political concerns to opposition to unfair international tax competition. Against this background, the paper sets out some suggestions for how the EU could use taxation to promote good governance in third countries and intensify its work in this area.

Download or read book Selected International Third country Tax governance Issues written by and published by . This book was released on 2015 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the TAXE Special Committee of the European Parliament. It examines some of the pressures that European countries will face over the coming decade as they move towards a more transparent tax environment and continue to push for better tax compliance and the impact on promoting good governance in third countries. The first part of this paper provides a brief overview of some of the megatrends that will affect tax systems and then looks at some of the trends in tax levels and structures. This is followed by an examination of some of the challenges that EU tax policy makers facing and how EU governments are responding to these challenges.

Download or read book Tax and Development Cooperating with Developing Countries on Promoting Good Governance in Tax Matters written by European Commission. Directorate-General for Development and published by . This book was released on 2010 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax and Development Aid Modalities for Strengthening Tax Systems written by OECD and published by OECD Publishing. This book was released on 2013-03-06 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.

Download or read book Taxation and State Building in Developing Countries written by Deborah Brautigam and published by Cambridge University Press. This book was released on 2008-01-10 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt: There is a widespread concern that, in some parts of the world, governments are unable to exercise effective authority. When governments fail, more sinister forces thrive: warlords, arms smugglers, narcotics enterprises, kidnap gangs, terrorist networks, armed militias. Why do governments fail? This book explores an old idea that has returned to prominence: that authority, effectiveness, accountability and responsiveness is closely related to the ways in which governments are financed. It matters that governments tax their citizens rather than live from oil revenues and foreign aid, and it matters how they tax them. Taxation stimulates demands for representation, and an effective revenue authority is the central pillar of state capacity. Using case studies from Africa, Asia, Eastern Europe and Latin America, this book presents and evaluates these arguments, updates theories derived from European history in the light of conditions in contemporary poorer countries, and draws conclusions for policy-makers.

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Trends in EU Tax Policy EU s Renewed Commitment to Tax Good Governance in the EU and Beyond written by P. Valente and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This editorial discusses the EU's renewed focus on tax good governance in the EU and vis-à-vis third countries. The European Commission has undertaken promoting a more cooperative relationship with third countries for which significant development has occurred. The focus of this article is on the Communication from the Commission to the European Parliament and the Council on Tax Good Governance in the EU and beyond, promoted as part of the 15 July 2020 Tax Package of the European Commission. The article evaluates the positive role of the EU Platform for Tax Good Governance and the relevance of other global policy players on global tax good governance, such as the Global Forum on Tax Transparency.

Download or read book The Globalisation of Tax Good Governance written by Christiana HJI Panayi and published by . This book was released on 2018 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a unique era where the international tax community, most vocally represented by developed countries mainly through the OECD/G20 is engaged in a global fight against tax evasion/avoidance. It is thought that lack of tax cooperation increases the risk of cross-border tax evasion and avoidance. Apart from the traditional notions of cooperation/assistance and exchange of information commonly viewed as instrumental in the fight against tax evasion/avoidance, another concept has emerged - that of good tax governance or tax good governance or fiscal good governance.Notwithstanding the uncertainties surrounding tax good governance, it is acquiring increasing importance and institutional backing, both internationally and within the European Union. However, there seem to be many facets of tax good governance and it is not always clear what the term actually covers. It would seem that from the perspective of international organisations such as the OECD and the UN, the focus is on the relationship/cooperation between governments and to a lesser extent, between governments and taxpayers. There is also an emphasis on developing countries and domestic resource mobilisation. This is still very much a soft law approach. The many facets of this concept will be examined in the following sections and an attempt will be made to determine whether the soft law qualities of this concept are gradually morphing into hard law, especially in the context of the European Union. The paper will examine the implications of this approach and the paradox that it creates.

Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Download or read book The External Tax Strategy of the EU in a Post BEPS Environment written by and published by . This book was released on 2019 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent developments in tax policy within the European Union and at the international level (i.e. BEPS Actions and the BEPS implementation process) have made it relevant to analyse how the European Union interacts in tax terms with other relevant international tax actors (i.e. the OECD and third countries). The European Union has tried to define its own standards of good tax governance, which are not completely equal to those of the OECD, and is trying to export those standards to third countries. Like its internal tax policy, the external policy is more inclined to protect Member States? tax bases and their competitive position than to promote single or free market values, which may contradict some of the free trade and fundamental goals the European Union sought to protect. In this field, recent developments in the case law of the Court of Justice of the European Union also need to be taken into account and may exert a very relevant influence on the formulation of the external tax policy, up to the point at which a change in direction may be needed.0 0Within this context, the book explores the configuration of the external tax policy of the European Union, including (i) what the differences or similarities are with international standards already defined at the international level; (ii) where there may be problems in terms of interaction with those standards or with EU law principles; and even (iii) whether the European Union is behaving in a protectionist manner in tax terms. It also offers input on areas in which the external tax policy of the European Union should be reconsidered, as well as on the specific situations of some of its main trading partners (e.g. the United Kingdom and the Brexit process or the United States in the context of its tax reform).

Download or read book Improving Tax Administration in Developing Countries written by Richard Miller Bird and published by International Monetary Fund. This book was released on 1992-09-15 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Taxation, like politics, is the art of the possible -- yet most public finance texts ignore the critical role played by tax administration in restoring macroeconomic balance and promoting equity and efficiency. This volume fills a gap in the literature by linking tax policy and tax administration reform and exploring ways to improve taxpayer compliance. The papers included in the volume were prepared for a symposium sponsored by the Instituto de Estudios Fiscales of the Ministry of Finance of Spain. The editors are authorities on tax policy and administration and have published extensively on tax issues."--P. [4] of cover.

Download or read book Tax and Development Aid Modalities for Strengthening Tax Systems written by OECD and published by OECD Publishing. This book was released on 2013-04-08 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.

Download or read book Dissemination of Tax Good Governance Standards by the EU and the OECD written by Stefanie Geringer and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The limited powers of the European Union (EU) in the field of direct taxation law have traditionally been interpreted against the background of the significance of fiscal policy for national concepts of sovereignty. The EU's actions in direct tax matters have therefore chiefly focused on selective measures to harmonize the corporate taxation systems of the Member States. Nevertheless, initiatives for a common external fiscal policy at the Union level have grown in importance in the 21st century, in particular in connection with the dissemination of the EU standards for good governance in the tax area (hence, tax good governance).From the outset, tax good governance has been linked to the ideas of transparency, exchange of information and fair tax competition (those were later complemented by anti-BEPS minimum standards). Notwithstanding, the EU's approach to communicating, disseminating and executing its norms has undergone noticeable changes over the past 14 years. Early documents still centered on pushing the EU's agenda forward by way of identifying case-by-case solutions at the negotiation stage, thereby arguably acknowledging the importance of equal footing. By contrast, more recent instruments - most prominently the EU list of non-cooperative jurisdictions for tax purposes (EU blacklist) - are characterized by the unilateral imposition of EU standards and parallel introduction of defensive (tax and non-tax) measures to encourage compliance by third countries, in particular low-income countries. These developments have not taken place in a vacuum and should therefore be read in connection with the actions taken by the relevant stakeholders as well as external powers such as international organizations and intergovernmental networks. In this regard, the different development of the approaches of the EU and the OECD to disseminate their standards of tax good governance seems particularly remarkable, since the EU has often relied on OECD concepts for the legal design of its hard or soft law and thus largely paralleled the measures taken and methods chosen at the OECD level. Against this background, this paper sets out to contribute to the scholarly discussions on the EU's mission to promote tax good governance standards and its intersections with corresponding OECD work by assessing the changes in treatment and tone at the EU level and contextualizing these developments with parallel initiatives on harmful tax competition, transparency, exchange of information and BEPS at the OECD level. This comparative analysis allows to yield the following conclusions: that the EU's attitude has changed diametrically in comparison to the OECD's approach; that there are several factors which might be able to explain this rather unusual phenomenon; and that the current EU policy actions to promote tax good governance are nevertheless faced with criticism for reproducing antiquated and biased patterns of thought and behavior in relation to low-income countries which, in light of the current zeitgeist and geopolitical developments, deserve a reassessment.

Download or read book Taxation in Developing Countries written by Roger Gordon and published by Columbia University Press. This book was released on 2010-07-05 with total page 321 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.

Download or read book INCLUSIVE GLOBAL TAX GOVERNANCE IN THE POST BEPS ERA written by SIEB. KINGMA and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Government Finance in Developing Countries written by Richard B. Goode and published by Brookings Institution Press. This book was released on 1984 with total page 360 pages. Available in PDF, EPUB and Kindle. Book excerpt: Survey of public finance fiscal policy issues in developing countries - covers national budgeting, public expenditure, credit and financing by increasing money supply; discusses taxation and the use of various tax systems such as income tax and consumption tax; considers the use and efficiency of fiscal measures to promote economic growth, economic stability and equitable distribution. Tables.

Download or read book Transparency in Government Operations written by Mr.J. D. Craig and published by International Monetary Fund. This book was released on 1998-02-03 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.