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Author : Glenn Jenkins
Publisher : Kluwer Law International B.V.
Page : 230 pages
File Size : 44,5 Mb
Release : 1996-05-29
Category : Law
ISBN : 9789041109668
Collection of papers dealing with various aspects of the role of information technology in the administration of taxes.
Author : Ms.Margaret Cotton,Gregory Dark
Publisher : International Monetary Fund
Page : 18 pages
File Size : 49,5 Mb
Release : 2017-03-14
Category : Business & Economics
ISBN : 9781475583601
This technical note is the first of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on the use of technology in tax administrations and how to develop an information technology strategic plan (ITSP). It is intended for tax administrations that are largely manual or have outdated legacy IT systems. The second note addresses how to select an IT system for core tax administrations functions. And the third note covers implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for use by tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Author : Robert F. van Brederode
Publisher : Kluwer Law International B.V.
Page : 232 pages
File Size : 40,8 Mb
Release : 2012-08-01
Category : Law
ISBN : 9789041142061
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.
Author : OECD
Publisher : OECD Publishing
Page : 108 pages
File Size : 53,9 Mb
Release : 2016-05-13
Category : Electronic
ISBN : 9789264256439
This report looks at effective e-service provision by tax administrations, summarising eight critical areas, and explores big data management and portals, as well as natural systems. It highlights key opportunities, looking at how these emerging technologies can be best used by tax administrations.
Author : Ms.Margaret Cotton,Gregory Dark
Publisher : International Monetary Fund
Page : 17 pages
File Size : 44,9 Mb
Release : 2017-03-14
Category : Business & Economics
ISBN : 9781475581126
This technical note is the second of three addressing information technology (IT) themes and issues relevant to tax administrations. This note addresses how to select a suitable IT system for core tax administration functions. Note one covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The third note focuses on implementation of a commercial-off-the-shelf (COTS) system. These technical notes are primarily for tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Author : Ms.Margaret Cotton,Gregory Dark
Publisher : International Monetary Fund
Page : 20 pages
File Size : 41,7 Mb
Release : 2017-03-14
Category : Business & Economics
ISBN : 9781475583984
This technical note is the third of three addressing information technology (IT) themes and issues relevant to tax administrations. This note focuses on implementation of a commercial-off-the-shelf (COTS) system in a developing country tax administration. The first note covers the use of IT in tax administrations and how to develop an information technology strategic plan (ITSP). The second note addresses how to select a suitable information technology system for core tax administration functions. These technical notes are primarily tax administrations that have no technology to manage their core tax processes, or their technology is limited and outdated. These notes focus on core tax functions and do not address other business systems (e.g., payroll, finance, document, and asset management systems).
Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 45,6 Mb
Release : 2021-09-15
Category : Electronic
ISBN : 9789264424081
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author : Mr.Sanjeev Gupta,Mr.Michael Keen,Ms.Alpa Shah,Ms.Genevieve Verdier
Publisher : International Monetary Fund
Page : 362 pages
File Size : 48,7 Mb
Release : 2017-11-01
Category : Business & Economics
ISBN : 9781484315224
Digitization promises to reshape fiscal policy by transforming how governments collect, process, share, and act on information. More and higher-quality information can improve not only policy design for tax and spending, but also systems for their management, including tax administration and compliance, delivery of public services, administration of social programs, public financial management, and more. Countries must chart their own paths to effectively balance the potential benefits against the risks and challenges, including institutional and capacity constraints, privacy concerns, and new avenues for fraud and evasion. Support for this book and the conference on which it is based was provided by the Bill and Melinda Gates Foundation “Click Download on the top right corner for your free copy..."
Author : OECD
Publisher : OECD Publishing
Page : 252 pages
File Size : 42,9 Mb
Release : 2010-10-13
Category : Electronic
ISBN : 9789264087637
This report draws on case studies to explore the relationship between environmentally-related taxation and innovation to see whether taxation can spur innovation and if so, what types.
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 46,5 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9789264724785
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.
Author : Munawer Sultan Khwaja,Rajul Awasthi,Jan Loeprick
Publisher : World Bank Publications
Page : 157 pages
File Size : 49,9 Mb
Release : 2011-06-08
Category : Business & Economics
ISBN : 9780821387542
"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good government. As a result, in recent years, policy makers have become increasingly aware of the importance of policies that will promote business development while ensuring voluntary tax compliance. In the modern context, it is neither desirable nor feasible to examine or inspect every single taxpayer. The revenue administration, therefore, has to rely on effective management of compliance. Promoting voluntary compliance, achieved through a self-assessment system in which taxpayers comply with their tax obligations without intervention from tax officials, requires developing modern approaches to audits based on risk management. The impact of audits critically depends on a properly designed audit selection strategy focused on high-risk taxpayers to provide the most cost-effective outcome. This, in itself, contributes to promoting voluntary compliance. Risk-based country audits: approaches and country experiences are an important study of this critical revenue function of compliance management."--Publisher's website.
Author : Organization for Economic Cooperation and Development
Publisher : Organization for Economic Co-Operation & Development
Page : 0 pages
File Size : 41,7 Mb
Release : 2017-06
Category : Fiscal policy
ISBN : 9264279113
This edition of the series provides internationally comparative data on aspects of tax systems and their administration in 55 advanced and emerging economies. It covers all jurisdictions that were members of the OECD's Forum on Tax Administration (FTA) at the launch of the 2016 tax administration survey. In addition, it includes information on Peru, that became a member of the FTA in March 2017; the non-FTA jurisdictions that are members of the European Union (i.e. Bulgaria, Croatia, Cyprus, Malta, and Romania); as well as Morocco (which increases the reports' geographical coverage).
Author : OECD
Publisher : OECD Publishing
Page : 64 pages
File Size : 50,5 Mb
Release : 2014-10-24
Category : Electronic
ISBN : 9789264223219
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
Author : Mr.Matthieu Bellon,Jillie Chang,Ms.Era Dabla-Norris,Salma Khalid,Frederico Lima,Enrique Rojas,Pilar Villena
Publisher : International Monetary Fund
Page : 36 pages
File Size : 44,7 Mb
Release : 2019-11-01
Category : Business & Economics
ISBN : 9781513513713
This paper examines the impact of e-invoicing on firm tax compliance and performance using administrative tax data and quasi-experimental variation in the rollout of VAT electronic invoicing in Peru. We find that e-invoicing increases reported firm sales, purchases and value-added by over 5 percent in the first year after adoption. The impact is concentrated among smaller firms and sectors with higher rates of non-compliance, suggesting that e-invoicing enhances compliance by lowering compliance costs and strengthening deterrence. The reform’s positive effects on tax collection are hindered by shortcomings in the VAT refund mechanism in Peru, suggesting that digital tools such as e-invoicing should be complemented by other reforms to improve revenue mobilization.
Author : OECD
Publisher : OECD Publishing
Page : 85 pages
File Size : 51,8 Mb
Release : 2019-06-20
Category : Electronic
ISBN : 9789264344112
This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms.