Improving tax compliance in a globalized world /:
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 develop...
Gespeichert in:
| Weitere Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam, the Netherlands :
IBFD,
2018.
|
| Schriftenreihe: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
volume 9. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 online resource |
| ISBN: | 9789087224530 9087224532 |
Internformat
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBU-on1047798397 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr |n||||||||| | ||
| 008 | 180808s2018 ne o 000 0 eng d | ||
| 040 | |a YDX |b eng |e pn |c YDX |d N$T |d OCLCF |d OCLCQ |d EBLCP |d OCLCO |d OCLCQ |d OCLCO |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 1053782858 | ||
| 020 | |a 9789087224530 |q (electronic bk.) | ||
| 020 | |a 9087224532 |q (electronic bk.) | ||
| 020 | |z 9087224524 | ||
| 020 | |z 9789087224523 | ||
| 035 | |a (OCoLC)1047798397 |z (OCoLC)1053782858 | ||
| 050 | 4 | |a HJ2319 | |
| 072 | 7 | |a BUS |x 051000 |2 bisacsh | |
| 082 | 7 | |a 336.2 |2 23 | |
| 049 | |a MAIN | ||
| 245 | 0 | 0 | |a Improving tax compliance in a globalized world / |c editors: Chris Evans [and 7 others]. |
| 260 | |a Amsterdam, the Netherlands : |b IBFD, |c 2018. | ||
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v volume 9 | |
| 520 | |a 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 | ||
| 588 | 0 | |a Online resource; title from PDF title page (EBSCO, viewed September 14, 2018). | |
| 505 | 0 | 0 | |t General report / |r Chris Evans and Sally-Ann Joseph -- |t Improving tax compliance in a globalized world: an issue relevant to small businesses? / |r Jonathan Leigh Pemberton -- |t Argentina / |r Diego Fraga and Axel A. Verstraeten -- |t Australia / |r Chris Evans -- |t Austria / |r Selina Siller and Stephanie Zolles -- |t Azerbaijan / |r Arzu Hajiyeva -- |t Belgium / |r Filip Debelva and Alice Pirlot -- |t Bosnia and Herzegovina / |r Azra Becirovic -- |t Brazil / |r Luís Eduarado Schoueri and Ricardo André Galendi Júnior -- |t Canada / |r Allison Christians and Vokhid Urinov -- |t Chile / |r Felipe Yáñez V. and Tomás Alvarez P. -- China / |r Yang He -- |t Colombia / |r Catalina Rocha Saavedra -- |t Croatia / |r Sabina Hodžić -- |t Czech Republic / |r Danuše Nerudová and Jana Tepperová -- |t Finland / |r Kristiina Äimä and Henri Lyyski -- |t Germany / |r Christoph Kromer and Katharina Henschel -- |t Greece / |r Katerina Perrou -- |t Hungary / |r Borbála Kolozs -- |t India / |r Nilesh M. Kapadia -- |t Indonesia / |r Chamelia Gunawan -- |t Italy / |r Federica Pitrone and Alessandro Turina -- |t Kazakhstan / |r Xeniya Yeroshenko and Tomas Balco -- |t The Netherlands / |r Sigrid Hemels -- |t Nigeria / |r Ifeanyichukwu Azuka Aniyie -- |t Norway / |r Eivind Furuseth -- |t Poland / |r Katarzyna Bronżewska and Alicja Majdańska -- |t Romania / |r Marilena Ene -- |t Russia / |r Danil V. Vinnitskiy and Denis Kurochkin -- |t South Africa / |r Craig West and Jennifer Roeleveld -- |t Spain / |r José A. Rozas and Marina Serrat -- |t Sweden / |r Björn Westberg -- |t Turkey / |r Emrah Ferhatoğlu -- |t United Kingdom / |r Luca Cerioni -- |t United States / |r Shay Menuchin and Yariv Brauner. |
| 650 | 0 | |a Taxpayer compliance. |0 http://id.loc.gov/authorities/subjects/sh86005848 | |
| 650 | 0 | |a Tax collection. |0 http://id.loc.gov/authorities/subjects/sh85132810 | |
| 650 | 0 | |a Tax administration and procedure. |0 http://id.loc.gov/authorities/subjects/sh85132805 | |
| 650 | 0 | |a Taxation. |0 http://id.loc.gov/authorities/subjects/sh85132846 | |
| 650 | 2 | |a Taxes |0 https://id.nlm.nih.gov/mesh/D013660 | |
| 650 | 6 | |a Impôt |x Recouvrement. | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 6 | |a Impôt. | |
| 650 | 7 | |a BUSINESS & ECONOMICS |x Public Finance. |2 bisacsh | |
| 650 | 7 | |a Tax administration and procedure |2 fast | |
| 650 | 7 | |a Tax collection |2 fast | |
| 650 | 7 | |a Taxation |2 fast | |
| 650 | 7 | |a Taxpayer compliance |2 fast | |
| 700 | 1 | |a Evans, Chris, |d 1952- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PCjKwbBwFpfybBJHCbHGtBq |0 http://id.loc.gov/authorities/names/n2003114673 | |
| 758 | |i has work: |a Improving tax compliance in a globalized world (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGP4ftrtRDTxRRmdvwFmgq |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |z 9087224524 |z 9789087224523 |w (OCoLC)1043085658 |
| 830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v volume 9. |0 http://id.loc.gov/authorities/names/no2016016879 | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBU |q FWS_PDA_EBU |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1860861 |3 Volltext |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176410 | ||
| 938 | |a EBSCOhost |b EBSC |n 1860861 | ||
| 938 | |a YBP Library Services |b YANK |n 15623280 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBU | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBU-on1047798397 |
|---|---|
| _version_ | 1816796931343515648 |
| adam_text | |
| any_adam_object | |
| author2 | Evans, Chris, 1952- |
| author2_role | edt |
| author2_variant | c e ce |
| author_GND | http://id.loc.gov/authorities/names/n2003114673 |
| author_additional | 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. |
| author_facet | Evans, Chris, 1952- |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | H - Social Science |
| callnumber-label | HJ2319 |
| callnumber-raw | HJ2319 |
| callnumber-search | HJ2319 |
| callnumber-sort | HJ 42319 |
| callnumber-subject | HJ - Public Finance |
| collection | ZDB-4-EBU |
| contents | 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 / |
| ctrlnum | (OCoLC)1047798397 |
| dewey-full | 336.2 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2 |
| dewey-search | 336.2 |
| dewey-sort | 3336.2 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>06129cam a2200613 i 4500</leader><controlfield tag="001">ZDB-4-EBU-on1047798397</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |n|||||||||</controlfield><controlfield tag="008">180808s2018 ne o 000 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">YDX</subfield><subfield code="b">eng</subfield><subfield code="e">pn</subfield><subfield code="c">YDX</subfield><subfield code="d">N$T</subfield><subfield code="d">OCLCF</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">EBLCP</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">1053782858</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087224530</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087224532</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9087224524</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9789087224523</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1047798397</subfield><subfield code="z">(OCoLC)1053782858</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">HJ2319</subfield></datafield><datafield tag="072" ind1=" " ind2="7"><subfield code="a">BUS</subfield><subfield code="x">051000</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">336.2</subfield><subfield code="2">23</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="245" ind1="0" ind2="0"><subfield code="a">Improving tax compliance in a globalized world /</subfield><subfield code="c">editors: Chris Evans [and 7 others].</subfield></datafield><datafield tag="260" ind1=" " ind2=" "><subfield code="a">Amsterdam, the Netherlands :</subfield><subfield code="b">IBFD,</subfield><subfield code="c">2018.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">WU Institute for Austrian and International Tax Law European and international tax law and policy series ;</subfield><subfield code="v">volume 9</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Online resource; title from PDF title page (EBSCO, viewed September 14, 2018).</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">General report /</subfield><subfield code="r">Chris Evans and Sally-Ann Joseph --</subfield><subfield code="t">Improving tax compliance in a globalized world: an issue relevant to small businesses? /</subfield><subfield code="r">Jonathan Leigh Pemberton --</subfield><subfield code="t">Argentina /</subfield><subfield code="r">Diego Fraga and Axel A. Verstraeten --</subfield><subfield code="t">Australia /</subfield><subfield code="r">Chris Evans --</subfield><subfield code="t">Austria /</subfield><subfield code="r">Selina Siller and Stephanie Zolles --</subfield><subfield code="t">Azerbaijan /</subfield><subfield code="r">Arzu Hajiyeva --</subfield><subfield code="t">Belgium /</subfield><subfield code="r">Filip Debelva and Alice Pirlot --</subfield><subfield code="t">Bosnia and Herzegovina /</subfield><subfield code="r">Azra Becirovic --</subfield><subfield code="t">Brazil /</subfield><subfield code="r">Luís Eduarado Schoueri and Ricardo André Galendi Júnior --</subfield><subfield code="t">Canada /</subfield><subfield code="r">Allison Christians and Vokhid Urinov --</subfield><subfield code="t">Chile /</subfield><subfield code="r">Felipe Yáñez V. and Tomás Alvarez P. -- China /</subfield><subfield code="r">Yang He --</subfield><subfield code="t">Colombia /</subfield><subfield code="r">Catalina Rocha Saavedra --</subfield><subfield code="t">Croatia /</subfield><subfield code="r">Sabina Hodžić --</subfield><subfield code="t">Czech Republic /</subfield><subfield code="r">Danuše Nerudová and Jana Tepperová --</subfield><subfield code="t">Finland /</subfield><subfield code="r">Kristiina Äimä and Henri Lyyski --</subfield><subfield code="t">Germany /</subfield><subfield code="r">Christoph Kromer and Katharina Henschel --</subfield><subfield code="t">Greece /</subfield><subfield code="r">Katerina Perrou --</subfield><subfield code="t">Hungary /</subfield><subfield code="r">Borbála Kolozs --</subfield><subfield code="t">India /</subfield><subfield code="r">Nilesh M. Kapadia --</subfield><subfield code="t">Indonesia /</subfield><subfield code="r">Chamelia Gunawan --</subfield><subfield code="t">Italy /</subfield><subfield code="r">Federica Pitrone and Alessandro Turina --</subfield><subfield code="t">Kazakhstan /</subfield><subfield code="r">Xeniya Yeroshenko and Tomas Balco --</subfield><subfield code="t">The Netherlands /</subfield><subfield code="r">Sigrid Hemels --</subfield><subfield code="t">Nigeria /</subfield><subfield code="r">Ifeanyichukwu Azuka Aniyie --</subfield><subfield code="t">Norway /</subfield><subfield code="r">Eivind Furuseth --</subfield><subfield code="t">Poland /</subfield><subfield code="r">Katarzyna Bronżewska and Alicja Majdańska --</subfield><subfield code="t">Romania /</subfield><subfield code="r">Marilena Ene --</subfield><subfield code="t">Russia /</subfield><subfield code="r">Danil V. Vinnitskiy and Denis Kurochkin --</subfield><subfield code="t">South Africa /</subfield><subfield code="r">Craig West and Jennifer Roeleveld --</subfield><subfield code="t">Spain /</subfield><subfield code="r">José A. Rozas and Marina Serrat --</subfield><subfield code="t">Sweden /</subfield><subfield code="r">Björn Westberg --</subfield><subfield code="t">Turkey /</subfield><subfield code="r">Emrah Ferhatoğlu --</subfield><subfield code="t">United Kingdom /</subfield><subfield code="r">Luca Cerioni --</subfield><subfield code="t">United States /</subfield><subfield code="r">Shay Menuchin and Yariv Brauner.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Taxpayer compliance.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh86005848</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Tax collection.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132810</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Tax administration and procedure.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132805</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Taxation.</subfield><subfield code="0">http://id.loc.gov/authorities/subjects/sh85132846</subfield></datafield><datafield tag="650" ind1=" " ind2="2"><subfield code="a">Taxes</subfield><subfield code="0">https://id.nlm.nih.gov/mesh/D013660</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Impôt</subfield><subfield code="x">Recouvrement.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Impôt</subfield><subfield code="x">Administration et procédure.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Impôt.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS</subfield><subfield code="x">Public Finance.</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Tax administration and procedure</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Tax collection</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Taxation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Taxpayer compliance</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Evans, Chris,</subfield><subfield code="d">1952-</subfield><subfield code="e">editor.</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCjKwbBwFpfybBJHCbHGtBq</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2003114673</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">Improving tax compliance in a globalized world (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCGP4ftrtRDTxRRmdvwFmgq</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="z">9087224524</subfield><subfield code="z">9789087224523</subfield><subfield code="w">(OCoLC)1043085658</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">WU Institute for Austrian and International Tax Law European and international tax law and policy series ;</subfield><subfield code="v">volume 9.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2016016879</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBU</subfield><subfield code="q">FWS_PDA_EBU</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1860861</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest Ebook Central</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL6176410</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">1860861</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">YBP Library Services</subfield><subfield code="b">YANK</subfield><subfield code="n">15623280</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBU</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-4-EBU-on1047798397 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:31Z |
| institution | BVB |
| isbn | 9789087224530 9087224532 |
| language | English |
| oclc_num | 1047798397 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource |
| psigel | ZDB-4-EBU |
| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | IBFD, |
| record_format | marc |
| series | WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |
| series2 | WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |
| spelling | Improving tax compliance in a globalized world / editors: Chris Evans [and 7 others]. Amsterdam, the Netherlands : IBFD, 2018. 1 online resource text txt rdacontent computer c rdamedia online resource cr rdacarrier WU Institute for Austrian and International Tax Law European and international tax law and policy series ; volume 9 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 Online resource; title from PDF title page (EBSCO, viewed September 14, 2018). 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. Taxpayer compliance. http://id.loc.gov/authorities/subjects/sh86005848 Tax collection. http://id.loc.gov/authorities/subjects/sh85132810 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt Recouvrement. Impôt Administration et procédure. Impôt. BUSINESS & ECONOMICS Public Finance. bisacsh Tax administration and procedure fast Tax collection fast Taxation fast Taxpayer compliance fast Evans, Chris, 1952- editor. https://id.oclc.org/worldcat/entity/E39PCjKwbBwFpfybBJHCbHGtBq http://id.loc.gov/authorities/names/n2003114673 has work: Improving tax compliance in a globalized world (Text) https://id.oclc.org/worldcat/entity/E39PCGP4ftrtRDTxRRmdvwFmgq https://id.oclc.org/worldcat/ontology/hasWork Print version: 9087224524 9789087224523 (OCoLC)1043085658 WU Institute for Austrian and International Tax Law European and international tax law and policy series ; volume 9. http://id.loc.gov/authorities/names/no2016016879 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1860861 Volltext |
| spellingShingle | Improving tax compliance in a globalized world / WU Institute for Austrian and International Tax Law European and international tax law and policy series ; 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 / Taxpayer compliance. http://id.loc.gov/authorities/subjects/sh86005848 Tax collection. http://id.loc.gov/authorities/subjects/sh85132810 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt Recouvrement. Impôt Administration et procédure. Impôt. BUSINESS & ECONOMICS Public Finance. bisacsh Tax administration and procedure fast Tax collection fast Taxation fast Taxpayer compliance fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh86005848 http://id.loc.gov/authorities/subjects/sh85132810 http://id.loc.gov/authorities/subjects/sh85132805 http://id.loc.gov/authorities/subjects/sh85132846 https://id.nlm.nih.gov/mesh/D013660 |
| title | Improving tax compliance in a globalized world / |
| title_alt | 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 / |
| title_auth | Improving tax compliance in a globalized world / |
| title_exact_search | Improving tax compliance in a globalized world / |
| title_full | Improving tax compliance in a globalized world / editors: Chris Evans [and 7 others]. |
| title_fullStr | Improving tax compliance in a globalized world / editors: Chris Evans [and 7 others]. |
| title_full_unstemmed | Improving tax compliance in a globalized world / editors: Chris Evans [and 7 others]. |
| title_short | Improving tax compliance in a globalized world / |
| title_sort | improving tax compliance in a globalized world |
| topic | Taxpayer compliance. http://id.loc.gov/authorities/subjects/sh86005848 Tax collection. http://id.loc.gov/authorities/subjects/sh85132810 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Taxation. http://id.loc.gov/authorities/subjects/sh85132846 Taxes https://id.nlm.nih.gov/mesh/D013660 Impôt Recouvrement. Impôt Administration et procédure. Impôt. BUSINESS & ECONOMICS Public Finance. bisacsh Tax administration and procedure fast Tax collection fast Taxation fast Taxpayer compliance fast |
| topic_facet | Taxpayer compliance. Tax collection. Tax administration and procedure. Taxation. Taxes Impôt Recouvrement. Impôt Administration et procédure. Impôt. BUSINESS & ECONOMICS Public Finance. Tax administration and procedure Tax collection Taxation Taxpayer compliance |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1860861 |
| work_keys_str_mv | AT evanschris improvingtaxcomplianceinaglobalizedworld |