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. - 1 online resource - European and international tax law and policy series, volume 9 2451-8360 ; . - European and international tax law and policy series ; v. 9. .

"WU Institute for Austrian and International Tax Law."

Includes bibliographical references.

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

9087224524 9789087224523

2018429421


Taxation--Law and legislation.
Tax administration and procedure.
Tax administration and procedure.
Taxation--Law and legislation.


Electronic books.

K4460 / .I47 2018