Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread 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.
Download or read book Building Tax Culture Compliance and Citizenship written by Oecd and published by . This book was released on 2015-06-26 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today's - and future - taxpayers. They aim to foster an overall "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
Download or read book Building Tax Culture Compliance and Citizenship A Global Source Book on Taxpayer Education written by OECD and published by OECD Publishing. This book was released on 2015-06-30 with total page 195 pages. Available in PDF, EPUB and Kindle. Book excerpt: This sourcebook captures innovative strategies in 28 countries in order to provide ideas and inspiration to revenue authorities in developing countries with regards to taxpayer education, literacy and outreach to strengthen the tax morale and tax compliance of their citizens.
Download or read book Building Tax Culture Compliance and Citizenship a Global Source Book on Taxpayer Education Second Edition written by OECD and published by . This book was released on 2021-11-24 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread 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. The emphasis placed by governments on taxpayer education and assistance helps bridge the gap between tax administrations and citizens, playing a key role - when properly implemented - in transforming tax culture. Building on previous OECD analysis, this report aims to help tax revenue authorities in designing and implementing taxpayer education initiatives. It examines 140 initiatives under implementation in 59 developed and developing countries, offering a classification of different approaches to taxpayer education, and identifying common challenges and solutions. More generally, this report contributes to the OECD's broader work on tax morale and seeks to encourage further research, debates and initiatives, particularly in developing countries, to better understand and ultimately strengthen tax morale and the tax compliance of taxpayers.
Download or read book Tax Administration 2019 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2019-09-23 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: The eighth edition of the OECD's Tax Administration Series, this report provides internationally comparative data on aspects of tax systems and their administration in 58 advanced and emerging economies. The publication presents the results of the 2018 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. For the 2018 survey round, the Asian Development Bank (ADB) agreed to participate along with the four partner organisations.
Download or read book Taxation and Inequality in Latin America written by Philip Fehling and published by Taylor & Francis. This book was released on 2023-05-12 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation and Inequality in Latin America takes a heterodox political economy approach, focusing on Latin America, where current problems of taxation have existed for a century and great wealth contrasts with abject poverty. The book analyzes the relation of natural resource wealth, allocational politics and the limited role of taxation for redistribution, and progressive resource mobilization. By drawing on the political economy of tax regimes, the book considers the specific conditions of taxation in Latin America, which apply to a large part of the Global South and more than 100 countries specializing in the extraction and export of raw materials. This book will cover: taxation and the dominance of raw material export sectors; taxation and allocational politics; new perspectives on political economy and tax regimes. Scholars and advanced students of political economy, political science, development studies, and fiscal sociology will find several key issues in tax research from a novel angle. The book provides an analytical orientation that relates central questions of taxation to patterns of regional political economy, thereby opening up the debate with tax scholars from other world regions of the Global South.
Download or read book Strategic Innovative Marketing and Tourism written by Androniki Kavoura and published by Springer Nature. This book was released on with total page 999 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Investing in Youth Tunisia Strengthening the Employability of Youth during the Transition to a Green Economy written by OECD and published by OECD Publishing. This book was released on 2015-03-10 with total page 245 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a detailed diagnosis of the youth labour market in Tunisia, including a focus on vocational education and training and entrepreneurship.
Download or read book Tax Compliance and Tax Morale written by Benno Torgler and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
Download or read book Innovations in Tax Compliance written by Roel Dom and published by World Bank Publications. This book was released on 2022-01-19 with total page 402 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.
Download or read book Parliamentary Debates written by India. Parliament. Rajya Sabha and published by . This book was released on 2016-08 with total page 1058 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Annuaire Europ en written by and published by . This book was released on 2014 with total page 1390 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Us If You Can written by Tax Justice Network-Africa and published by Fahamu/Pambazuka. This book was released on 2011-10-20 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This short introduction to issues of tax justice explains the meaning and causes of tax injustice and offers options for a better future. Providing insight into the specific failures of Africa s tax systemand the associated problems of capital flight, tax evasion, tax avoidance, and tax competitionthis book explores the role of governments, parliaments, and taxpayers, and asks how stakeholders can help achieve tax justice. Arguing that tax revenues are essential for establishing independent states of free citizens, it demonstrates how the tax consensus promoted by multilateral agencies, such as the World Bank and the International Monetary Fund, has influenced tax policy in Africa and led to a reduction in government revenues in many countries. "
Download or read book Improving Tax Compliance in a Globalized World written by Chris Evans and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Improving Tax Compliance in a Globalized World written by Chris Evans and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Ensuring Tax Compliance in a Globalized World written by Vokhidjon Urinov and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "Paying taxes is a statutory obligation and this obligation is often constitutionally stipulated. It is rooted in the Hobbesian social contract theory according to which individuals have consented, either explicitly or tacitly, to surrender some their resources along with some of their natural rights to the authority of state in exchange for protection of their remaining rights and resources. The state is then expected to dedicate these collective resources for the pursuit of peace, public security, healthcare, education, economic prosperity, and for many other shared goals. However, if one taxpayer shirks her or his tax obligation, the cost of providing these public goods would fall unjustly on others. This may ultimately jeopardize the collective project. Therefore, it has been important that every beneficiary of the society complies with the tax obligation properly and in harmony with others and it has been the state's responsibility to ensure the compliance. Tax information has been central for the operation of this tax system. It is a type of information that is collected and analysed by tax authorities to determine, assess, and collect income taxes from taxpayers. Tax information normally determines the taxpayer, verifies her or his residence, income, and expenses, and establishes links between the taxpayer and these items. This information is generally collected from taxpayers as annual self-assessment tax declarations (i.e. tax returns) or from third parties through third party tax information reports (i.e. information returns). This allows tax authorities to determine who ought to pay, how much tax, and to whom (e.g. to which country). Without having access to such information, tax authorities would face great difficulty in the proper enforcement of income tax laws. However, there is a fundamental challenge associated with obtaining such information from taxpayers. By nature, people disclose their information to others only when they perceive it to be in their own interest to do so, or at least where the outcome of the disclosure would be neutral to their interest; otherwise, they generally tend to hold it back. It is also naïve to believe that people like to pay taxes and give away their hard-earned money. In their attempt to understand the roots of tax evasion, economics Professors Slemrod and Bakija noted "it is not anyone individual's interest to contribute voluntarily to government's coffers. Each citizen has a very strong incentive to ride free on the contributions of other, since one's own individual contribution is just a drop in the bucket and does not materially affect what one gets from government". Hence, it is not at peoples' immediate selfish interest to voluntary comply with tax laws. After all, tax system requires enforcement, a sound enforcement mechanism that ensures reasonable visibility of people's tax-relevant information to tax administration. My aim in this project is to introduce a new way of exploring this old but extremely important issue of income taxation: tax compliance, more specifically, tax compliance on the foreign-source income of resident taxpayers. I study the development of proper channels for exchanges of tax information between national tax authorities to ensure that taxpayers who are involved in cross-border dealings are paying their right share of taxes to the right governments. I explore automatic exchange of tax information between governments as a potential mechanism to address this issue and attempt to provide much needed historical exploration, conceptual clarification, and theoretical support for this system. I also analyse the need for a fair international legal framework for automatic exchange of tax information between states, and address the particularities and challenges associated with establishing such a framework. " --
Download or read book Global Tax Revolution written by Chris R. Edwards and published by Cato Institute. This book was released on 2008 with total page 267 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction -- Capital explosion -- Tax cut revolution -- Flat tax club -- Mobile brains and mobile wealth -- Taxing businesses in the global economy -- The economics of tax competition -- The battle for freedom and competition -- The moral case for tax competition -- Options for U.S. policy.
