Improving tax compliance in a globalized world / editors, Chris Evans, Michael Lang, Pasqual Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors, Alicja Majdanska, Pedro Guilherme Lindenberg Schoueri.

Contributor(s): Evans, Chris, 1952- [editor.] | Lang, Michael, 1965- [editor.] | Pistone, Pasquale [editor.] | Rust, Alexander [editor.] | Schuch, Josef [editor.] | Staringer, Claus [editor.] | Wirtschaftsuniversität Wien. Institut für Österreichisches und Internationales Steuerrecht
Language: English Series: European and international tax law and policy series: v. 9.Publisher: Amsterdam, The Netherlands : IBFD, [2018]Copyright date: ©2018Description: 1 online resourceContent type: text Media type: computer Carrier type: online resourceISBN: 9087224524; 9789087224523Subject(s): Taxation -- Law and legislation | Tax administration and procedure | Tax administration and procedure | Taxation -- Law and legislationGenre/Form: Electronic books.DDC classification: . LOC classification: K4460 | .I47 2018Online resources: Full text available at Ebscohost Click here to view
Contents:
General report / Chris Evans and Sally-Ann Joseph -- Improving tax compliance in a globalized world: an issue relevant to small businesses? / Jonathan Leigh Pemberton -- Argentina / Diego Fraga and Axel A. Verstraeten -- Australia / Chris Evans -- Austria / Selina Siller and Stephanie Zolles -- Azerbaijan / Arzu Hajiyeva -- Belgium / Filip Debelva and Alice Pirlot -- Bosnia and Herzegovina / Azra Becirovic -- Brazil / Luís Eduarado Schoueri and Ricardo André Galendi Júnior -- Canada / Allison Christians and Vokhid Urinov -- Chile / Felipe Yáñez V. and Tomás Alvarez P. -- China / Yang He -- Colombia / Catalina Rocha Saavedra -- Croatia / Sabina Hodžić -- Czech Republic / Danuše Nerudová and Jana Tepperová -- Finland / Kristiina Äimä and Henri Lyyski -- Germany / Christoph Kromer and Katharina Henschel -- Greece / Katerina Perrou -- Hungary / Borbála Kolozs -- India / Nilesh M. Kapadia -- Indonesia / Chamelia Gunawan -- Italy / Federica Pitrone and Alessandro Turina -- Kazakhstan / Xeniya Yeroshenko and Tomas Balco -- The Netherlands / Sigrid Hemels -- Nigeria / Ifeanyichukwu Azuka Aniyie -- Norway / Eivind Furuseth -- Poland / Katarzyna Bronżewska and Alicja Majdańska -- Romania / Marilena Ene -- Russia / Danil V. Vinnitskiy and Denis Kurochkin -- South Africa / Craig West and Jennifer Roeleveld -- Spain / José A. Rozas and Marina Serrat -- Sweden / Björn Westberg -- Turkey / Emrah Ferhatoğlu -- United Kingdom / Luca Cerioni -- United States / Shay Menuchin and Yariv Brauner.
Summary: 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.-- Source other than Library of Congress.
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"WU Institute for Austrian and International Tax Law."

Includes bibliographical references.

General report / Chris Evans and Sally-Ann Joseph -- Improving tax compliance in a globalized world: an issue relevant to small businesses? / Jonathan Leigh Pemberton -- Argentina / Diego Fraga and Axel A. Verstraeten -- Australia / Chris Evans -- Austria / Selina Siller and Stephanie Zolles -- Azerbaijan / Arzu Hajiyeva -- Belgium / Filip Debelva and Alice Pirlot -- Bosnia and Herzegovina / Azra Becirovic -- Brazil / Luís Eduarado Schoueri and Ricardo André Galendi Júnior -- Canada / Allison Christians and Vokhid Urinov -- Chile / Felipe Yáñez V. and Tomás Alvarez P. -- China / Yang He -- Colombia / Catalina Rocha Saavedra -- Croatia / Sabina Hodžić -- Czech Republic / Danuše Nerudová and Jana Tepperová -- Finland / Kristiina Äimä and Henri Lyyski -- Germany / Christoph Kromer and Katharina Henschel -- Greece / Katerina Perrou -- Hungary / Borbála Kolozs -- India / Nilesh M. Kapadia -- Indonesia / Chamelia Gunawan -- Italy / Federica Pitrone and Alessandro Turina -- Kazakhstan / Xeniya Yeroshenko and Tomas Balco -- The Netherlands / Sigrid Hemels -- Nigeria / Ifeanyichukwu Azuka Aniyie -- Norway / Eivind Furuseth -- Poland / Katarzyna Bronżewska and Alicja Majdańska -- Romania / Marilena Ene -- Russia / Danil V. Vinnitskiy and Denis Kurochkin -- South Africa / Craig West and Jennifer Roeleveld -- Spain / José A. Rozas and Marina Serrat -- Sweden / Björn Westberg -- Turkey / Emrah Ferhatoğlu -- United Kingdom / Luca Cerioni -- United States / Shay Menuchin and Yariv Brauner.

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.-- Source other than Library of Congress.

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