The Crisis In Tax Administration

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The Crisis in Tax Administration

Henry Aaron,Joel Slemrod
The Crisis in Tax Administration Book PDF

Author : Henry Aaron,Joel Slemrod
Publisher : Rowman & Littlefield
Page : 415 pages
File Size : 46,5 Mb
Release : 2004-05-20
Category : Business & Economics
ISBN : 9780815796565

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The Crisis in Tax Administration by Henry Aaron,Joel Slemrod Pdf

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.

The Crisis in Tax Administration

Henry J. Aaron,Joel Slemrod
The Crisis in Tax Administration Book PDF

Author : Henry J. Aaron,Joel Slemrod
Publisher : Brookings Inst Press
Page : 402 pages
File Size : 47,7 Mb
Release : 2004
Category : Business & Economics
ISBN : 0815701233

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The Crisis in Tax Administration by Henry J. Aaron,Joel Slemrod Pdf

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent?Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration.The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail.The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.

The Crisis in Tax Administration

Henry Aaron,Joel Slemrod
The Crisis in Tax Administration Book PDF

Author : Henry Aaron,Joel Slemrod
Publisher : Rowman & Littlefield
Page : 420 pages
File Size : 45,8 Mb
Release : 2004-05-20
Category : Political Science
ISBN : 0815796560

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The Crisis in Tax Administration by Henry Aaron,Joel Slemrod Pdf

People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.

Bridging the Tax Gap

Max Sawicky
Bridging the Tax Gap Book PDF

Author : Max Sawicky
Publisher : Unknown
Page : 160 pages
File Size : 45,9 Mb
Release : 2005
Category : Business & Economics
ISBN : STANFORD:36105114459980

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Bridging the Tax Gap by Max Sawicky Pdf

Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

OECD
Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 54,6 Mb
Release : 2021-09-15
Category : Electronic
ISBN : 9789264424081

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Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by OECD Pdf

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.

Collecting Taxes During an Economic Crisis: Challenges and Policy Options

John Brondolo
Collecting Taxes During an Economic Crisis Challenges and Policy Options Book PDF

Author : John Brondolo
Publisher : INTERNATIONAL MONETARY FUND
Page : 39 pages
File Size : 47,6 Mb
Release : 2009-07-14
Category : Electronic
ISBN : 1462339441

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Collecting Taxes During an Economic Crisis: Challenges and Policy Options by John Brondolo Pdf

The global financial and economic crisis presents major challenges for tax agencies. With the economic downturn, tax agencies are encountering emerging compliance problems and greater demands for taxpayer support in the face of prospective budget cuts. To help address these challenges, this paper encourages tax agencies to develop a tax compliance strategy for the crisis by (1) expanding assistance to taxpayers, (2) refocusing enforcement on emerging compliance risks, (3) enacting legislative reforms that facilitate tax administration, and (4) improving communication programs. In each of these areas, the paper identifies specific measures to underpin the strategy, drawing on practices from leading tax agencies and experiences from IMF technical assistance. The paper also highlights emerging tax compliance issues in the financial sector.

Optimal Tax Administration

Mr.Michael Keen,Mr.Joel Slemrod
Optimal Tax Administration Book PDF

Author : Mr.Michael Keen,Mr.Joel Slemrod
Publisher : International Monetary Fund
Page : 27 pages
File Size : 49,5 Mb
Release : 2017-01-20
Category : Business & Economics
ISBN : 9781475570267

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Optimal Tax Administration by Mr.Michael Keen,Mr.Joel Slemrod Pdf

This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

International Monetary Fund
Current Challenges in Revenue Mobilization Improving Tax Compliance Book PDF

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 48,8 Mb
Release : 2015-01-29
Category : Business & Economics
ISBN : 9781498344890

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Current Challenges in Revenue Mobilization - Improving Tax Compliance by International Monetary Fund Pdf

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Together for Better Outcomes Engaging and Involving SME Taxpayers and Stakeholders

OECD
Together for Better Outcomes Engaging and Involving SME Taxpayers and Stakeholders Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 95 pages
File Size : 44,9 Mb
Release : 2013-08-01
Category : Electronic
ISBN : 9789264200838

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Together for Better Outcomes Engaging and Involving SME Taxpayers and Stakeholders by OECD Pdf

This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders.

The Reform of Tax Administration

Mr.Vito Tanzi,Anthony J. Pellechio
The Reform of Tax Administration Book PDF

Author : Mr.Vito Tanzi,Anthony J. Pellechio
Publisher : International Monetary Fund
Page : 32 pages
File Size : 55,6 Mb
Release : 1995-02
Category : Business & Economics
ISBN : UCSD:31822018906891

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The Reform of Tax Administration by Mr.Vito Tanzi,Anthony J. Pellechio Pdf

This paper addresses tax administration reform by describing briefly the causes for inefficient tax administration, identifying the essential elements of successful reform, and presenting measures to improve the tax administration.

Working Smarter in Tax Debt Management

OECD
Working Smarter in Tax Debt Management Book PDF

Author : OECD
Publisher : OECD Publishing
Page : 110 pages
File Size : 55,9 Mb
Release : 2014-10-24
Category : Electronic
ISBN : 9789264223257

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Working Smarter in Tax Debt Management by OECD Pdf

This report provides an overview of best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.

Tax Policy and the Asian Crisis

Mr. David C. L. Nellor
Tax Policy and the Asian Crisis Book PDF

Author : Mr. David C. L. Nellor
Publisher : International Monetary Fund
Page : 26 pages
File Size : 52,7 Mb
Release : 1999-02-01
Category : Business & Economics
ISBN : 9781455258796

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Tax Policy and the Asian Crisis by Mr. David C. L. Nellor Pdf

This paper focuses on tax policy and the crisis in Asia in the context of globalization and technological change. Two sets of conclusions, specific tax reform measures and general lessons from the crisis, form the tax policy agenda on these issues. The complexity and volume of financial transactions, associated with the opening of emerging markets, have made tax administration a more challenging task. Just as strengthening financial systems must be a precursor to capital account liberalization, tax administrations clearly also require strengthening in such an environment. In many emerging markets the capacity to tax capital returns is limited. Tax administrators need to understand and monitor complex financial transactions that grew rapidly due both to financial sector liberalization and technological innovation. Traditional difficulties for tax administrators, such as transfer pricing, that had often been limited to natural resource sectors in developing economies, took on wider importance as local companies gained sophistication and developed offshore operations.

Coordination and Cooperation

Brigitte Alepin,Lyne Latulippe,Louise Otis
Coordination and Cooperation Book PDF

Author : Brigitte Alepin,Lyne Latulippe,Louise Otis
Publisher : Kluwer Law International B.V.
Page : 301 pages
File Size : 42,9 Mb
Release : 2021-11-25
Category : Law
ISBN : 9789403537603

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Coordination and Cooperation by Brigitte Alepin,Lyne Latulippe,Louise Otis Pdf

Series on International Taxation #81 The tax landscape today looks dramatically different from how it appeared even a generation ago. Ongoing sweeping changes in information technologies, massive economic downturns, unforeseen catastrophes such as the global pandemic that hit the world in 2020, and ever more sophisticated methods of tax evasion and avoidance are only some of the factors that have perplexed and even confounded tax authorities. This important book provides a comprehensive overview of the global tax challenges confronting tax policy today, with insightful contributions by both well-known tax experts and fresh new voices in the field. The authors address such critical issues as the following: international tax reform initiatives; effects of climate change; tax justice in times of crisis; international tax cooperation; taxing multinationals; role of tax havens; participation and collaboration of developing countries; the growing presence of artificial intelligence and robots; prospects for a green economic recovery; and tax ethics and social inclusiveness. The contributions originated with the groundbreaking tax summit TaxCOOP2020, held online at the peak of the Covid-19 pandemic in October 2020. At a time when tax policy seems poised at the dawn of a fundamental transformation, this inestimable volume will be welcomed by tax practitioners and academics, concerned government officials, businesspeople, international organizations, and non-governmental organizations (NGOs), all of whom will here have access to a variety of points of view and innovative approaches to the future direction of taxation.

Taxation in the Digital Economy

Nella Hendriyetty,Chris Evans,Chul Ju Kim,Farhad Taghizadeh-Hesary
Taxation in the Digital Economy Book PDF

Author : Nella Hendriyetty,Chris Evans,Chul Ju Kim,Farhad Taghizadeh-Hesary
Publisher : Routledge
Page : 0 pages
File Size : 52,7 Mb
Release : 2023
Category : Business & Economics
ISBN : 1032051043

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Taxation in the Digital Economy by Nella Hendriyetty,Chris Evans,Chul Ju Kim,Farhad Taghizadeh-Hesary Pdf

This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy.

Taxation in Developing Countries

Roger Gordon
Taxation in Developing Countries Book PDF

Author : Roger Gordon
Publisher : Columbia University Press
Page : 321 pages
File Size : 51,5 Mb
Release : 2010-07-05
Category : Political Science
ISBN : 9780231520072

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Taxation in Developing Countries by Roger Gordon Pdf

Taxes are a crucial policy issue, especially in developing countries. Just recently, proposals to raise middle-class taxes toppled the Bolivian government, and plans to extend or increase the value-added tax caused political unrest in Ecuador and Mexico. Despite the impact of tax policy on developing countries, a comprehensive study has yet to be written. Treating Argentina, Brazil, India, Kenya, Korea, and Russia as key case studies, this volume outlines the major aspects of current tax codes and explores their economic and political implications. Examples of both the poorest and wealthiest developing countries, Argentina, Brazil, India, Kenya, Korea, and Russia uniquely demonstrate the diverse fiscal problems of tax reform. Each economy relies heavily on indirect and corporate income taxes, though recently some have reduced their tariff rates and have switched from excise to value-added taxes. There is a large, informal economy in most of these countries, and tax evasion by firms is a significant concern. As a result, tax revenue remains low, even though rates are as high as those in developed economies. Also, unconventional methods to collect revenue have been implemented, including bank debit taxes, state ownership of firms, and implicit taxes on individuals in the informal sector. Exploring these and other concerns, as well as changes in tax law, administration, and fiscal pressures, this comprehensive anthology clarifies the current landscape of tax administration and the economic future of the world's poorer economies.