Revenue Administration Handbook:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D. C.
World Bank Publications
2024
|
| Ausgabe: | 1st ed |
| Online-Zugang: | DE-2070s |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (242 Seiten) |
| ISBN: | 9781464820540 |
Internformat
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| 100 | 1 | |a Junquera-Varela, Raúl Félix |e Verfasser |4 aut | |
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| 505 | 8 | |a Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- Chapter 1 Tax policy design considerations that impact the tax administration -- Certainty and simplicity -- Taxpayer segmentation -- Presumptive taxation -- Tax morale and other nontechnical drivers -- Notes -- Bibliography -- Chapter 2 Institutional setup and strategic planning of revenue administrations -- Institutional arrangements -- Organizational structure -- Strategic management -- Risk management -- Performance management -- Note -- Bibliography -- Chapter 3 Maturity models for tax and customs administrations -- Rationale and methodological considerations -- Maturity model for tax administrations -- Maturity model for customs administrations -- Maturity model for information technology -- Notes -- Bibliography -- Chapter 4 Selected core business processes of revenue administrations -- Taxpayer registration and risk profiling -- Assessment, filing, and revenue collection systems -- Taxpayer services -- Tax audit function -- Revenue arrears management and tax disputes -- Bibliography -- Chapter 5 Guidelines for a framework on tax sanctions -- Challenges and misconceptions of tax sanctions systems -- Guidelines on tax penalties -- Guidelines on surcharges -- Guidelines on interests -- Reforming tax sanctions systems -- Notes -- Bibliography -- Chapter 6 Digital transformation of tax and customs administrations -- Digitalization as a strategic tool for domestic resource mobilization -- Tax administration as a business of information management -- Impact of information technology systems on domestic resource mobilization -- Exploiting data quality management to its full potential -- Notes -- Bibliography -- Chapter 7 Building data science capabilities in tax and customs administrations | |
| 505 | 8 | |a Data management applied to data sciences -- Strategy for creating machine learning capabilities and data science tools -- Applications of machine learning in tax and customs administrations -- Feasibility of the use of blockchain initiatives for tax administrations -- Best practices in implementing information technology systems -- Note -- Bibliography -- Appendix A Design options for presumptive taxes -- Appendix B Taxonomy of methods of presumptive taxation -- Appendix C Political economy considerations for tax reform -- Appendix D Full text of a proposal for a revised tax sanctions code -- Appendix E Sample roadmap for the creation of a data science team -- Appendix F Selected examples of machine learning applications in a revenue administration -- Boxes -- Box 1.1 Assessment of procedural features in tax laws and regulations -- Box 1.2 Assessment of the level of complexity of the tax system that may negatively impact tax administration and voluntary compliance -- Box 1.3 Models of local government taxation -- Box 1.4 Revenue instruments used at the subnational and local levels -- Box 1.5 Guidelines and recommendations for tax design of special tax regimes for micro and small taxpayers -- Box 1.6 Advantages and disadvantages of special tax regimes for micro and small taxpayers -- Box 1.7 Institutional landscape assessment survey a list of questions -- Box 1.8 Interests, actors, and support for reform assessment survey-a list of questions -- Box 1.9 Assessment survey to develop ideas for policy reform-a list of questions -- Box 2.1 Key features of a modernized revenue agency -- Box 2.2 Assessment of aspects and issues of organizational structure, including taxpayer segmentation, that influence tax administration -- Box 2.3 Administering local taxes | |
| 505 | 8 | |a Box 2.4 Efficient information management in tax administration at national and subnational levels -- Box 2.5 Assessment of strategic management issues that influence tax administration -- Box 2.6 Assessment of budget management issues that influence tax administration -- Box 2.7 Assessment of HR management issues that impact tax administration -- Box 4.1 Assessment of the taxpayer registration system of a tax administration -- Box 4.2 Key critical issues of revenue collection systems and procedures of tax administrations -- Box 4.3 Assessment of tax assessment and revenue collection of tax administrations -- Box 4.4 Recommended tools to assess the effectiveness of taxpayer assistance strategy -- Box 4.5 Assessment of taxpayer services issues that influence tax administration -- Box 4.6 Types of tax audits -- Box 4.7 Assessment of tax audit function of tax administrations -- Box 4.8 Conditions for a credible appeal process -- Box 4.9 Assessment of tax disputes function of tax administrations -- Box 6.1 World Bank support to modernize Tajikistan's tax regime -- Box 6.2 World Bank support to modernize Uzbekistan's tax regime -- Box 6.3 Examples of form and syntax for an electronic invoice file -- Box 6.4 Examples of guidelines of validations for compliance -- Box 6.5 Examples of value risk rules for profiling -- Box 7.1 Data scientist toolkit -- Box 7.2 Typical key performance indicators -- Box B.1 Taxonomy of methods of presumptive taxation -- Figures -- Figure 2.1 CRM framework -- Figure 2.2 Setting an effective CRM model -- Figure 3.1 Levels of maturity of a revenue administration -- Figure 3.2 Progressive implementation of the practices -- Figure 7.1 Dimensions of maturity levels in terms of advanced data analytics and machine learning -- Figure 7.2 Iterative data-cleansing process -- Figure 7.3 Components and properties of the security scheme | |
| 505 | 8 | |a Figure F.1 Grouping taxpayers (result 1) -- Figure F.2 Grouping taxpayers (result 2) -- Figure F.3 Anomaly detection using multivariate Gaussian distribution -- Figure F.4 Identification of inquiries using classifiers -- Figure F.5 Identification of associated companies -- Figure F.6 Detection of fraudulent VAT emitters -- Tables -- Table 1.1 Main characteristics of large and medium-size taxpayers -- Table 1.2 Key characteristics of micro and small taxpayers' segment -- Table 3.1 Characteristics of the levels of maturity of a revenue administration -- Table 4.1 Main characteristics of different groups of taxpayers -- Table 5.1 Challenges and best practices for the design of tax sanctions -- Table 5.2 Defining traits of tax sanctions -- Table 5.3 Additional nonpecuniary sanctions -- Table 5.4 Top 10 core legislative measures for reforming tax sanctions systems -- Table 7.1 Maturity levels of a tax administration in terms of data analytics | |
| 700 | 1 | |a Lucas-Mas, Cristian Óliver |e Sonstige |4 oth | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Junquera-Varela, Raúl Félix |t Revenue Administration Handbook |d Washington, D. C. : World Bank Publications,c2024 |z 9781464820533 |
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Datensatz im Suchindex
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| author | Junquera-Varela, Raúl Félix |
| author_facet | Junquera-Varela, Raúl Félix |
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| author_sort | Junquera-Varela, Raúl Félix |
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| contents | Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- Chapter 1 Tax policy design considerations that impact the tax administration -- Certainty and simplicity -- Taxpayer segmentation -- Presumptive taxation -- Tax morale and other nontechnical drivers -- Notes -- Bibliography -- Chapter 2 Institutional setup and strategic planning of revenue administrations -- Institutional arrangements -- Organizational structure -- Strategic management -- Risk management -- Performance management -- Note -- Bibliography -- Chapter 3 Maturity models for tax and customs administrations -- Rationale and methodological considerations -- Maturity model for tax administrations -- Maturity model for customs administrations -- Maturity model for information technology -- Notes -- Bibliography -- Chapter 4 Selected core business processes of revenue administrations -- Taxpayer registration and risk profiling -- Assessment, filing, and revenue collection systems -- Taxpayer services -- Tax audit function -- Revenue arrears management and tax disputes -- Bibliography -- Chapter 5 Guidelines for a framework on tax sanctions -- Challenges and misconceptions of tax sanctions systems -- Guidelines on tax penalties -- Guidelines on surcharges -- Guidelines on interests -- Reforming tax sanctions systems -- Notes -- Bibliography -- Chapter 6 Digital transformation of tax and customs administrations -- Digitalization as a strategic tool for domestic resource mobilization -- Tax administration as a business of information management -- Impact of information technology systems on domestic resource mobilization -- Exploiting data quality management to its full potential -- Notes -- Bibliography -- Chapter 7 Building data science capabilities in tax and customs administrations Data management applied to data sciences -- Strategy for creating machine learning capabilities and data science tools -- Applications of machine learning in tax and customs administrations -- Feasibility of the use of blockchain initiatives for tax administrations -- Best practices in implementing information technology systems -- Note -- Bibliography -- Appendix A Design options for presumptive taxes -- Appendix B Taxonomy of methods of presumptive taxation -- Appendix C Political economy considerations for tax reform -- Appendix D Full text of a proposal for a revised tax sanctions code -- Appendix E Sample roadmap for the creation of a data science team -- Appendix F Selected examples of machine learning applications in a revenue administration -- Boxes -- Box 1.1 Assessment of procedural features in tax laws and regulations -- Box 1.2 Assessment of the level of complexity of the tax system that may negatively impact tax administration and voluntary compliance -- Box 1.3 Models of local government taxation -- Box 1.4 Revenue instruments used at the subnational and local levels -- Box 1.5 Guidelines and recommendations for tax design of special tax regimes for micro and small taxpayers -- Box 1.6 Advantages and disadvantages of special tax regimes for micro and small taxpayers -- Box 1.7 Institutional landscape assessment survey a list of questions -- Box 1.8 Interests, actors, and support for reform assessment survey-a list of questions -- Box 1.9 Assessment survey to develop ideas for policy reform-a list of questions -- Box 2.1 Key features of a modernized revenue agency -- Box 2.2 Assessment of aspects and issues of organizational structure, including taxpayer segmentation, that influence tax administration -- Box 2.3 Administering local taxes Box 2.4 Efficient information management in tax administration at national and subnational levels -- Box 2.5 Assessment of strategic management issues that influence tax administration -- Box 2.6 Assessment of budget management issues that influence tax administration -- Box 2.7 Assessment of HR management issues that impact tax administration -- Box 4.1 Assessment of the taxpayer registration system of a tax administration -- Box 4.2 Key critical issues of revenue collection systems and procedures of tax administrations -- Box 4.3 Assessment of tax assessment and revenue collection of tax administrations -- Box 4.4 Recommended tools to assess the effectiveness of taxpayer assistance strategy -- Box 4.5 Assessment of taxpayer services issues that influence tax administration -- Box 4.6 Types of tax audits -- Box 4.7 Assessment of tax audit function of tax administrations -- Box 4.8 Conditions for a credible appeal process -- Box 4.9 Assessment of tax disputes function of tax administrations -- Box 6.1 World Bank support to modernize Tajikistan's tax regime -- Box 6.2 World Bank support to modernize Uzbekistan's tax regime -- Box 6.3 Examples of form and syntax for an electronic invoice file -- Box 6.4 Examples of guidelines of validations for compliance -- Box 6.5 Examples of value risk rules for profiling -- Box 7.1 Data scientist toolkit -- Box 7.2 Typical key performance indicators -- Box B.1 Taxonomy of methods of presumptive taxation -- Figures -- Figure 2.1 CRM framework -- Figure 2.2 Setting an effective CRM model -- Figure 3.1 Levels of maturity of a revenue administration -- Figure 3.2 Progressive implementation of the practices -- Figure 7.1 Dimensions of maturity levels in terms of advanced data analytics and machine learning -- Figure 7.2 Iterative data-cleansing process -- Figure 7.3 Components and properties of the security scheme Figure F.1 Grouping taxpayers (result 1) -- Figure F.2 Grouping taxpayers (result 2) -- Figure F.3 Anomaly detection using multivariate Gaussian distribution -- Figure F.4 Identification of inquiries using classifiers -- Figure F.5 Identification of associated companies -- Figure F.6 Detection of fraudulent VAT emitters -- Tables -- Table 1.1 Main characteristics of large and medium-size taxpayers -- Table 1.2 Key characteristics of micro and small taxpayers' segment -- Table 3.1 Characteristics of the levels of maturity of a revenue administration -- Table 4.1 Main characteristics of different groups of taxpayers -- Table 5.1 Challenges and best practices for the design of tax sanctions -- Table 5.2 Defining traits of tax sanctions -- Table 5.3 Additional nonpecuniary sanctions -- Table 5.4 Top 10 core legislative measures for reforming tax sanctions systems -- Table 7.1 Maturity levels of a tax administration in terms of data analytics |
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| edition | 1st ed |
| format | Electronic eBook |
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| id | DE-604.BV049873885 |
| illustrated | Not Illustrated |
| indexdate | 2024-09-19T05:21:48Z |
| institution | BVB |
| isbn | 9781464820540 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035213343 |
| oclc_num | 1426319766 |
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| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (242 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2024 |
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| publisher | World Bank Publications |
| record_format | marc |
| spelling | Junquera-Varela, Raúl Félix Verfasser aut Revenue Administration Handbook 1st ed Washington, D. C. World Bank Publications 2024 ©2024 1 Online-Ressource (242 Seiten) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- Chapter 1 Tax policy design considerations that impact the tax administration -- Certainty and simplicity -- Taxpayer segmentation -- Presumptive taxation -- Tax morale and other nontechnical drivers -- Notes -- Bibliography -- Chapter 2 Institutional setup and strategic planning of revenue administrations -- Institutional arrangements -- Organizational structure -- Strategic management -- Risk management -- Performance management -- Note -- Bibliography -- Chapter 3 Maturity models for tax and customs administrations -- Rationale and methodological considerations -- Maturity model for tax administrations -- Maturity model for customs administrations -- Maturity model for information technology -- Notes -- Bibliography -- Chapter 4 Selected core business processes of revenue administrations -- Taxpayer registration and risk profiling -- Assessment, filing, and revenue collection systems -- Taxpayer services -- Tax audit function -- Revenue arrears management and tax disputes -- Bibliography -- Chapter 5 Guidelines for a framework on tax sanctions -- Challenges and misconceptions of tax sanctions systems -- Guidelines on tax penalties -- Guidelines on surcharges -- Guidelines on interests -- Reforming tax sanctions systems -- Notes -- Bibliography -- Chapter 6 Digital transformation of tax and customs administrations -- Digitalization as a strategic tool for domestic resource mobilization -- Tax administration as a business of information management -- Impact of information technology systems on domestic resource mobilization -- Exploiting data quality management to its full potential -- Notes -- Bibliography -- Chapter 7 Building data science capabilities in tax and customs administrations Data management applied to data sciences -- Strategy for creating machine learning capabilities and data science tools -- Applications of machine learning in tax and customs administrations -- Feasibility of the use of blockchain initiatives for tax administrations -- Best practices in implementing information technology systems -- Note -- Bibliography -- Appendix A Design options for presumptive taxes -- Appendix B Taxonomy of methods of presumptive taxation -- Appendix C Political economy considerations for tax reform -- Appendix D Full text of a proposal for a revised tax sanctions code -- Appendix E Sample roadmap for the creation of a data science team -- Appendix F Selected examples of machine learning applications in a revenue administration -- Boxes -- Box 1.1 Assessment of procedural features in tax laws and regulations -- Box 1.2 Assessment of the level of complexity of the tax system that may negatively impact tax administration and voluntary compliance -- Box 1.3 Models of local government taxation -- Box 1.4 Revenue instruments used at the subnational and local levels -- Box 1.5 Guidelines and recommendations for tax design of special tax regimes for micro and small taxpayers -- Box 1.6 Advantages and disadvantages of special tax regimes for micro and small taxpayers -- Box 1.7 Institutional landscape assessment survey a list of questions -- Box 1.8 Interests, actors, and support for reform assessment survey-a list of questions -- Box 1.9 Assessment survey to develop ideas for policy reform-a list of questions -- Box 2.1 Key features of a modernized revenue agency -- Box 2.2 Assessment of aspects and issues of organizational structure, including taxpayer segmentation, that influence tax administration -- Box 2.3 Administering local taxes Box 2.4 Efficient information management in tax administration at national and subnational levels -- Box 2.5 Assessment of strategic management issues that influence tax administration -- Box 2.6 Assessment of budget management issues that influence tax administration -- Box 2.7 Assessment of HR management issues that impact tax administration -- Box 4.1 Assessment of the taxpayer registration system of a tax administration -- Box 4.2 Key critical issues of revenue collection systems and procedures of tax administrations -- Box 4.3 Assessment of tax assessment and revenue collection of tax administrations -- Box 4.4 Recommended tools to assess the effectiveness of taxpayer assistance strategy -- Box 4.5 Assessment of taxpayer services issues that influence tax administration -- Box 4.6 Types of tax audits -- Box 4.7 Assessment of tax audit function of tax administrations -- Box 4.8 Conditions for a credible appeal process -- Box 4.9 Assessment of tax disputes function of tax administrations -- Box 6.1 World Bank support to modernize Tajikistan's tax regime -- Box 6.2 World Bank support to modernize Uzbekistan's tax regime -- Box 6.3 Examples of form and syntax for an electronic invoice file -- Box 6.4 Examples of guidelines of validations for compliance -- Box 6.5 Examples of value risk rules for profiling -- Box 7.1 Data scientist toolkit -- Box 7.2 Typical key performance indicators -- Box B.1 Taxonomy of methods of presumptive taxation -- Figures -- Figure 2.1 CRM framework -- Figure 2.2 Setting an effective CRM model -- Figure 3.1 Levels of maturity of a revenue administration -- Figure 3.2 Progressive implementation of the practices -- Figure 7.1 Dimensions of maturity levels in terms of advanced data analytics and machine learning -- Figure 7.2 Iterative data-cleansing process -- Figure 7.3 Components and properties of the security scheme Figure F.1 Grouping taxpayers (result 1) -- Figure F.2 Grouping taxpayers (result 2) -- Figure F.3 Anomaly detection using multivariate Gaussian distribution -- Figure F.4 Identification of inquiries using classifiers -- Figure F.5 Identification of associated companies -- Figure F.6 Detection of fraudulent VAT emitters -- Tables -- Table 1.1 Main characteristics of large and medium-size taxpayers -- Table 1.2 Key characteristics of micro and small taxpayers' segment -- Table 3.1 Characteristics of the levels of maturity of a revenue administration -- Table 4.1 Main characteristics of different groups of taxpayers -- Table 5.1 Challenges and best practices for the design of tax sanctions -- Table 5.2 Defining traits of tax sanctions -- Table 5.3 Additional nonpecuniary sanctions -- Table 5.4 Top 10 core legislative measures for reforming tax sanctions systems -- Table 7.1 Maturity levels of a tax administration in terms of data analytics Lucas-Mas, Cristian Óliver Sonstige oth Erscheint auch als Druck-Ausgabe Junquera-Varela, Raúl Félix Revenue Administration Handbook Washington, D. C. : World Bank Publications,c2024 9781464820533 |
| spellingShingle | Junquera-Varela, Raúl Félix Revenue Administration Handbook Front Cover -- Contents -- Foreword -- Preface -- Acknowledgments -- About the Authors -- Executive Summary -- Abbreviations -- Chapter 1 Tax policy design considerations that impact the tax administration -- Certainty and simplicity -- Taxpayer segmentation -- Presumptive taxation -- Tax morale and other nontechnical drivers -- Notes -- Bibliography -- Chapter 2 Institutional setup and strategic planning of revenue administrations -- Institutional arrangements -- Organizational structure -- Strategic management -- Risk management -- Performance management -- Note -- Bibliography -- Chapter 3 Maturity models for tax and customs administrations -- Rationale and methodological considerations -- Maturity model for tax administrations -- Maturity model for customs administrations -- Maturity model for information technology -- Notes -- Bibliography -- Chapter 4 Selected core business processes of revenue administrations -- Taxpayer registration and risk profiling -- Assessment, filing, and revenue collection systems -- Taxpayer services -- Tax audit function -- Revenue arrears management and tax disputes -- Bibliography -- Chapter 5 Guidelines for a framework on tax sanctions -- Challenges and misconceptions of tax sanctions systems -- Guidelines on tax penalties -- Guidelines on surcharges -- Guidelines on interests -- Reforming tax sanctions systems -- Notes -- Bibliography -- Chapter 6 Digital transformation of tax and customs administrations -- Digitalization as a strategic tool for domestic resource mobilization -- Tax administration as a business of information management -- Impact of information technology systems on domestic resource mobilization -- Exploiting data quality management to its full potential -- Notes -- Bibliography -- Chapter 7 Building data science capabilities in tax and customs administrations Data management applied to data sciences -- Strategy for creating machine learning capabilities and data science tools -- Applications of machine learning in tax and customs administrations -- Feasibility of the use of blockchain initiatives for tax administrations -- Best practices in implementing information technology systems -- Note -- Bibliography -- Appendix A Design options for presumptive taxes -- Appendix B Taxonomy of methods of presumptive taxation -- Appendix C Political economy considerations for tax reform -- Appendix D Full text of a proposal for a revised tax sanctions code -- Appendix E Sample roadmap for the creation of a data science team -- Appendix F Selected examples of machine learning applications in a revenue administration -- Boxes -- Box 1.1 Assessment of procedural features in tax laws and regulations -- Box 1.2 Assessment of the level of complexity of the tax system that may negatively impact tax administration and voluntary compliance -- Box 1.3 Models of local government taxation -- Box 1.4 Revenue instruments used at the subnational and local levels -- Box 1.5 Guidelines and recommendations for tax design of special tax regimes for micro and small taxpayers -- Box 1.6 Advantages and disadvantages of special tax regimes for micro and small taxpayers -- Box 1.7 Institutional landscape assessment survey a list of questions -- Box 1.8 Interests, actors, and support for reform assessment survey-a list of questions -- Box 1.9 Assessment survey to develop ideas for policy reform-a list of questions -- Box 2.1 Key features of a modernized revenue agency -- Box 2.2 Assessment of aspects and issues of organizational structure, including taxpayer segmentation, that influence tax administration -- Box 2.3 Administering local taxes Box 2.4 Efficient information management in tax administration at national and subnational levels -- Box 2.5 Assessment of strategic management issues that influence tax administration -- Box 2.6 Assessment of budget management issues that influence tax administration -- Box 2.7 Assessment of HR management issues that impact tax administration -- Box 4.1 Assessment of the taxpayer registration system of a tax administration -- Box 4.2 Key critical issues of revenue collection systems and procedures of tax administrations -- Box 4.3 Assessment of tax assessment and revenue collection of tax administrations -- Box 4.4 Recommended tools to assess the effectiveness of taxpayer assistance strategy -- Box 4.5 Assessment of taxpayer services issues that influence tax administration -- Box 4.6 Types of tax audits -- Box 4.7 Assessment of tax audit function of tax administrations -- Box 4.8 Conditions for a credible appeal process -- Box 4.9 Assessment of tax disputes function of tax administrations -- Box 6.1 World Bank support to modernize Tajikistan's tax regime -- Box 6.2 World Bank support to modernize Uzbekistan's tax regime -- Box 6.3 Examples of form and syntax for an electronic invoice file -- Box 6.4 Examples of guidelines of validations for compliance -- Box 6.5 Examples of value risk rules for profiling -- Box 7.1 Data scientist toolkit -- Box 7.2 Typical key performance indicators -- Box B.1 Taxonomy of methods of presumptive taxation -- Figures -- Figure 2.1 CRM framework -- Figure 2.2 Setting an effective CRM model -- Figure 3.1 Levels of maturity of a revenue administration -- Figure 3.2 Progressive implementation of the practices -- Figure 7.1 Dimensions of maturity levels in terms of advanced data analytics and machine learning -- Figure 7.2 Iterative data-cleansing process -- Figure 7.3 Components and properties of the security scheme Figure F.1 Grouping taxpayers (result 1) -- Figure F.2 Grouping taxpayers (result 2) -- Figure F.3 Anomaly detection using multivariate Gaussian distribution -- Figure F.4 Identification of inquiries using classifiers -- Figure F.5 Identification of associated companies -- Figure F.6 Detection of fraudulent VAT emitters -- Tables -- Table 1.1 Main characteristics of large and medium-size taxpayers -- Table 1.2 Key characteristics of micro and small taxpayers' segment -- Table 3.1 Characteristics of the levels of maturity of a revenue administration -- Table 4.1 Main characteristics of different groups of taxpayers -- Table 5.1 Challenges and best practices for the design of tax sanctions -- Table 5.2 Defining traits of tax sanctions -- Table 5.3 Additional nonpecuniary sanctions -- Table 5.4 Top 10 core legislative measures for reforming tax sanctions systems -- Table 7.1 Maturity levels of a tax administration in terms of data analytics |
| title | Revenue Administration Handbook |
| title_auth | Revenue Administration Handbook |
| title_exact_search | Revenue Administration Handbook |
| title_full | Revenue Administration Handbook |
| title_fullStr | Revenue Administration Handbook |
| title_full_unstemmed | Revenue Administration Handbook |
| title_short | Revenue Administration Handbook |
| title_sort | revenue administration handbook |
| work_keys_str_mv | AT junqueravarelaraulfelix revenueadministrationhandbook AT lucasmascristianoliver revenueadministrationhandbook |