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Improving Tax Compliance in a Globalized World.

By: Material type: TextTextSeries: WU SeriesPublisher: Amsterdam : IBFD Publications USA, Incorporated, 2018Copyright date: ©2018Edition: 1st edDescription: 1 online resource (941 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789087224530
Subject(s): Genre/Form: Additional physical formats: Print version:: Improving Tax Compliance in a Globalized WorldDDC classification:
  • 336.2
LOC classification:
  • HJ2319 .E936 2018
Online resources:
Contents:
Cover -- Title -- Copyright -- Preface -- Part 1: General and OECD Reports -- Chapter 1: General Report -- 1.0. Introduction -- 1.1. Tax gap analysis -- 1.1.1. What is the tax gap and why does it matter? -- 1.1.2. Who measures the tax gap? -- 1.1.3. Which tax gaps are measured? -- 1.1.4. How are tax gaps measured? -- 1.1.5. What is the size of the tax gap? -- 1.2. Improving access to information needed by tax administrations -- 1.2.1. Sources of information -- 1.2.2. Taxpayer-provided information -- 1.2.3. Third-party information -- 1.2.4. Data management -- 1.3. Cross-border exchange of information -- 1.3.1. Bilateral exchange -- 1.3.2. Multilateral and other exchange of information channels -- 1.4. Cooperation between tax administrations and other law enforcement agencies -- 1.5. Risk management and cooperative compliance -- 1.6. Improving tax collection -- 1.6.1. Tax deduction at source -- 1.6.2. Prepayment withholding -- 1.6.3. Final withholding -- 1.6.4. Tax recovery from other jurisdictions -- 1.7. Advantages for taxpayers -- 1.7.1. Equity, certainty and simplicity -- 1.7.2. Monitoring taxpayer satisfaction and public opinion -- 1.8. Challenges ahead -- Chapter 2: Improving Tax Compliance in a Globalized World: An Issue Relevant to Small Businesses? -- 2.1. Introduction -- 2.2. The importance of SMEs -- 2.3. SMEs and tax administration -- 2.4. Tax compliance by design -- 2.5. Blockchain -- 2.6. Tax compliance by design and the globalizing SME -- 2.7. Implications for large MNEs -- 2.8. Conclusion -- Part 2: Country Reports -- Chapter 3: Argentina -- 3.1. The tax gap in Argentina -- 3.2. Improving access to information needed by the tax administration -- 3.2.1. Control of tax returns and the means by which the tax administration collects information -- 3.2.2. Limits on obtaining information.
3.2.2.1. The right to privacy and the constitutional right of proportionality -- 3.2.2.2. Bank secrecy does not apply to information requests by the tax administration -- 3.2.2.3. Lawyers and tax advisors -- 3.2.3. The use of tax information -- 3.2.4. Tax lotteries -- 3.2.5. Efforts by the tax administration to discourage cash transactions -- 3.2.5.1. Incentives for debit card payments and payments by mobile phone -- 3.2.5.2. Limitations on the use of cash -- 3.2.5.3. Electronic cash registers -- 3.2.6. Tax amnesties -- 3.2.7. Information on trusts, foundations and other opaque entities -- 3.2.8. BEPS in Argentina -- 3.3. Exchange of information between tax administrations of different countries -- 3.4. Cooperation between the tax administration and other law enforcement agencies -- 3.5. Cooperative compliance and risk management -- 3.6. Improving the collection of taxes -- 3.7. Advantages for taxpayers -- 3.8. Challenges ahead -- Chapter 4: Australia -- 4.1. The tax gap in Australia -- 4.2. Improving access to information needed by tax administrations -- 4.3. Exchange of information between tax administrations of different countries -- 4.4. Cooperation between the ATO and other revenue and enforcement agencies -- 4.5. Cooperative compliance and risk management -- 4.6. Improving the collection of taxes -- 4.6.1. Introduction -- 4.6.2. Domestic withholding -- 4.6.3. International withholding -- 4.6.4. Compliance cost burden and government compensation -- 4.7. Advantages for taxpayers -- 4.8. Challenges ahead -- Chapter 5: Austria -- 5.1. The tax gap in Austria -- 5.2. Access to information needed by the tax administration -- 5.2.1. General provisions on cooperation -- 5.2.2. Collection of income taxes -- 5.2.3. Collection of VAT -- 5.2.4. Self-denunciation -- 6.1. The tax gap in Azerbaijan.
5.3. Exchange of information between tax administrations of different countries -- 5.3.1. Forms of exchange of information -- 5.3.2. Refusal of request -- 5.3.3. Joint audits -- 5.4. Cooperation between the tax administration and other law enforcement agencies -- 5.4.1. Financial Action Task Force -- 5.4.2. Financial Intelligence Unit -- 5.4.3. Rules governing cooperation between the tax administration and other law enforcement agencies -- 5.4.4. Anti-Fraud Division -- 5.5. Cooperative compliance and risk management -- 5.5.1. Horizontal monitoring -- 5.5.2. Risk management system -- 5.6. Improving the collection of taxes -- 5.6.1. Withholding obligation and cross-border collection of taxes -- 5.6.2. Interstate agreements on mutual assistance -- 5.7. Advantages for taxpayers -- 5.8. Challenges ahead -- Chapter 6: Azerbaijan -- 6.1. The tax gap in Azerbaijan -- 6.1.1. Tax gap assessment -- 6.1.2. Level of tax compliance -- 6.2. Improving access to information needed by tax administrations -- 6.2.1. Tax control measures and types of tax audits -- 6.2.2. Reporting obligations of third parties -- 6.2.3. Regulations and policies on cash payments -- 6.2.4. Disclosure of tax understatements -- 6.2.5. Information about beneficiaries and group structures -- 6.3. Exchange of information between tax administrations of different countries -- 6.3.1. Exchange information under income tax treaties -- 6.3.2. Tax information exchange agreements -- 6.3.3. US FATCA -- 6.3.4. Common Reporting Standard -- 6.3.5. Practical experience with information exchange -- 6.4. Cooperation between tax administrations and other law enforcement agencies -- 6.4.1. Responsibility for tax violations in Azerbaijan -- 6.4.2. The Ministry of Taxes as a law enforcement agency -- 6.4.3. Cooperation with other law enforcement agencies -- 6.5. Cooperative compliance and risk management.
6.6. Improving the collection of taxes -- 6.6.1. Non-resident withholding tax obligations -- 6.6.2. Treaty withholding rates and mechanism -- 6.6.3. Domestic withholding taxes -- 6.6.4. Prepayment of taxes -- 6.6.5. Inter-state assistance in the collection of taxes -- 6.7. Advantages for taxpayers -- 6.7.1. Specific incentives for voluntary tax compliance -- 6.7.2. Tax service improvements -- 6.7.3. Incentives for tax officers for improved collections -- 6.7.4. Public opinion -- 6.8. Challenges ahead -- Chapter 7: Belgium -- 7.1. The tax gap in Belgium -- 7.2. Improving access to information needed by tax administrations -- 7.2.1. Tax return and reporting obligations -- 7.2.2. National exchange of information -- 7.2.3. Electronic payments and cash registers -- 7.2.4. Tax amnesties -- 7.2.5. Whistleblower programme -- 7.2.6. Country-by-country reporting -- 7.3. Exchange of information between tax administrations of different countries -- 7.3.1. Bilateral instruments -- 7.3.2. Multilateral instruments -- 7.3.3. Other forms of cooperation -- 7.3.4. Improving cooperation -- 7.4. Cooperation between tax administrations and other law enforcement agencies -- 7.4.1. Cooperation within the tax administration -- 7.4.2. Cooperation with non-tax administrations and other law enforcement agencies -- 7.4.3. Consequences arising from irregularly obtained information -- 7.4.4. Tax crime and money laundering -- 7.5. Cooperative compliance and risk management -- 7.5.1. Cooperative compliance framework -- 7.5.2. Advance tax rulings -- 7.5.3. Tax conciliation and ombudsman -- 7.6. Improving the collection of taxes -- 7.6.1. Withholding tax obligations for residents -- 7.6.2. Withholding tax obligations for non-residents -- 7.6.3. Prepayments -- 7.6.4. International assistance in the recovery of taxes -- 7.7. Advantages for taxpayers -- 7.8. Challenges ahead.
Chapter 8: Bosnia and Herzegovina -- 8.0. Introduction -- 8.1. The tax gap in Bosnia and Herzegovina -- 8.2. Improving access to information needed by tax administrations -- 8.3. Exchange of information between tax administrations of different countries -- 8.4. Cooperation between the tax administration and other law enforcement agencies -- 8.5. Cooperative compliance and risk management -- 8.6. Improving the collection of taxes -- 8.7. Advantages for taxpayers -- 8.8. Challenges ahead -- Chapter 9: Brazil -- 9.1. The tax gap in Brazil -- 9.2. Improving access to information needed by the tax administration -- 9.2.1. Public digital bookkeeping system -- 9.2.2. Voluntary disclosure -- 9.2.3. Amnesty programme: RERCT -- 9.2.4. Rejection of mandatory disclosure rules -- 9.2.5. Tax secrecy issues -- 9.3. Exchange of information between tax administrations of different countries -- 9.3.1. Exchange of information in Brazil -- 9.3.2. The US Foreign Account Tax Compliance Act -- 9.4. Cooperation between the tax administration and other law enforcement agencies -- 9.5. Cooperative compliance and risk management -- 9.6. Improving the collection of taxes -- 9.6.1. Registry of financial transactions -- 9.6.2. Collection of foreign tax credits -- 9.6.3. The listing of "delinquent taxpayers" -- 9.6.4. The registration of tax liability certificates of default at notary public offices -- 9.7. Advantages for taxpayers -- 9.8. Challenges ahead -- Chapter 10: Canada -- 10.1. The tax gap in Canada -- 10.1.1. Measurement of the tax gap -- 10.1.2. Potential sources of tax gaps -- 10.1.3. Potential sources of litigation -- 10.2. Improving access to information needed by tax administrations -- 10.2.1. Recordkeeping -- 10.2.2. Reporting -- 10.2.2.1. Annual tax filing -- 10.2.2.2. Reporting through information returns -- 10.2.2.3. Reporting upon request.
10.2.2.3.1. Audit and inspections.
Summary: This book examines policies that can contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving relationships between taxpayers and tax administrations.
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Cover -- Title -- Copyright -- Preface -- Part 1: General and OECD Reports -- Chapter 1: General Report -- 1.0. Introduction -- 1.1. Tax gap analysis -- 1.1.1. What is the tax gap and why does it matter? -- 1.1.2. Who measures the tax gap? -- 1.1.3. Which tax gaps are measured? -- 1.1.4. How are tax gaps measured? -- 1.1.5. What is the size of the tax gap? -- 1.2. Improving access to information needed by tax administrations -- 1.2.1. Sources of information -- 1.2.2. Taxpayer-provided information -- 1.2.3. Third-party information -- 1.2.4. Data management -- 1.3. Cross-border exchange of information -- 1.3.1. Bilateral exchange -- 1.3.2. Multilateral and other exchange of information channels -- 1.4. Cooperation between tax administrations and other law enforcement agencies -- 1.5. Risk management and cooperative compliance -- 1.6. Improving tax collection -- 1.6.1. Tax deduction at source -- 1.6.2. Prepayment withholding -- 1.6.3. Final withholding -- 1.6.4. Tax recovery from other jurisdictions -- 1.7. Advantages for taxpayers -- 1.7.1. Equity, certainty and simplicity -- 1.7.2. Monitoring taxpayer satisfaction and public opinion -- 1.8. Challenges ahead -- Chapter 2: Improving Tax Compliance in a Globalized World: An Issue Relevant to Small Businesses? -- 2.1. Introduction -- 2.2. The importance of SMEs -- 2.3. SMEs and tax administration -- 2.4. Tax compliance by design -- 2.5. Blockchain -- 2.6. Tax compliance by design and the globalizing SME -- 2.7. Implications for large MNEs -- 2.8. Conclusion -- Part 2: Country Reports -- Chapter 3: Argentina -- 3.1. The tax gap in Argentina -- 3.2. Improving access to information needed by the tax administration -- 3.2.1. Control of tax returns and the means by which the tax administration collects information -- 3.2.2. Limits on obtaining information.

3.2.2.1. The right to privacy and the constitutional right of proportionality -- 3.2.2.2. Bank secrecy does not apply to information requests by the tax administration -- 3.2.2.3. Lawyers and tax advisors -- 3.2.3. The use of tax information -- 3.2.4. Tax lotteries -- 3.2.5. Efforts by the tax administration to discourage cash transactions -- 3.2.5.1. Incentives for debit card payments and payments by mobile phone -- 3.2.5.2. Limitations on the use of cash -- 3.2.5.3. Electronic cash registers -- 3.2.6. Tax amnesties -- 3.2.7. Information on trusts, foundations and other opaque entities -- 3.2.8. BEPS in Argentina -- 3.3. Exchange of information between tax administrations of different countries -- 3.4. Cooperation between the tax administration and other law enforcement agencies -- 3.5. Cooperative compliance and risk management -- 3.6. Improving the collection of taxes -- 3.7. Advantages for taxpayers -- 3.8. Challenges ahead -- Chapter 4: Australia -- 4.1. The tax gap in Australia -- 4.2. Improving access to information needed by tax administrations -- 4.3. Exchange of information between tax administrations of different countries -- 4.4. Cooperation between the ATO and other revenue and enforcement agencies -- 4.5. Cooperative compliance and risk management -- 4.6. Improving the collection of taxes -- 4.6.1. Introduction -- 4.6.2. Domestic withholding -- 4.6.3. International withholding -- 4.6.4. Compliance cost burden and government compensation -- 4.7. Advantages for taxpayers -- 4.8. Challenges ahead -- Chapter 5: Austria -- 5.1. The tax gap in Austria -- 5.2. Access to information needed by the tax administration -- 5.2.1. General provisions on cooperation -- 5.2.2. Collection of income taxes -- 5.2.3. Collection of VAT -- 5.2.4. Self-denunciation -- 6.1. The tax gap in Azerbaijan.

5.3. Exchange of information between tax administrations of different countries -- 5.3.1. Forms of exchange of information -- 5.3.2. Refusal of request -- 5.3.3. Joint audits -- 5.4. Cooperation between the tax administration and other law enforcement agencies -- 5.4.1. Financial Action Task Force -- 5.4.2. Financial Intelligence Unit -- 5.4.3. Rules governing cooperation between the tax administration and other law enforcement agencies -- 5.4.4. Anti-Fraud Division -- 5.5. Cooperative compliance and risk management -- 5.5.1. Horizontal monitoring -- 5.5.2. Risk management system -- 5.6. Improving the collection of taxes -- 5.6.1. Withholding obligation and cross-border collection of taxes -- 5.6.2. Interstate agreements on mutual assistance -- 5.7. Advantages for taxpayers -- 5.8. Challenges ahead -- Chapter 6: Azerbaijan -- 6.1. The tax gap in Azerbaijan -- 6.1.1. Tax gap assessment -- 6.1.2. Level of tax compliance -- 6.2. Improving access to information needed by tax administrations -- 6.2.1. Tax control measures and types of tax audits -- 6.2.2. Reporting obligations of third parties -- 6.2.3. Regulations and policies on cash payments -- 6.2.4. Disclosure of tax understatements -- 6.2.5. Information about beneficiaries and group structures -- 6.3. Exchange of information between tax administrations of different countries -- 6.3.1. Exchange information under income tax treaties -- 6.3.2. Tax information exchange agreements -- 6.3.3. US FATCA -- 6.3.4. Common Reporting Standard -- 6.3.5. Practical experience with information exchange -- 6.4. Cooperation between tax administrations and other law enforcement agencies -- 6.4.1. Responsibility for tax violations in Azerbaijan -- 6.4.2. The Ministry of Taxes as a law enforcement agency -- 6.4.3. Cooperation with other law enforcement agencies -- 6.5. Cooperative compliance and risk management.

6.6. Improving the collection of taxes -- 6.6.1. Non-resident withholding tax obligations -- 6.6.2. Treaty withholding rates and mechanism -- 6.6.3. Domestic withholding taxes -- 6.6.4. Prepayment of taxes -- 6.6.5. Inter-state assistance in the collection of taxes -- 6.7. Advantages for taxpayers -- 6.7.1. Specific incentives for voluntary tax compliance -- 6.7.2. Tax service improvements -- 6.7.3. Incentives for tax officers for improved collections -- 6.7.4. Public opinion -- 6.8. Challenges ahead -- Chapter 7: Belgium -- 7.1. The tax gap in Belgium -- 7.2. Improving access to information needed by tax administrations -- 7.2.1. Tax return and reporting obligations -- 7.2.2. National exchange of information -- 7.2.3. Electronic payments and cash registers -- 7.2.4. Tax amnesties -- 7.2.5. Whistleblower programme -- 7.2.6. Country-by-country reporting -- 7.3. Exchange of information between tax administrations of different countries -- 7.3.1. Bilateral instruments -- 7.3.2. Multilateral instruments -- 7.3.3. Other forms of cooperation -- 7.3.4. Improving cooperation -- 7.4. Cooperation between tax administrations and other law enforcement agencies -- 7.4.1. Cooperation within the tax administration -- 7.4.2. Cooperation with non-tax administrations and other law enforcement agencies -- 7.4.3. Consequences arising from irregularly obtained information -- 7.4.4. Tax crime and money laundering -- 7.5. Cooperative compliance and risk management -- 7.5.1. Cooperative compliance framework -- 7.5.2. Advance tax rulings -- 7.5.3. Tax conciliation and ombudsman -- 7.6. Improving the collection of taxes -- 7.6.1. Withholding tax obligations for residents -- 7.6.2. Withholding tax obligations for non-residents -- 7.6.3. Prepayments -- 7.6.4. International assistance in the recovery of taxes -- 7.7. Advantages for taxpayers -- 7.8. Challenges ahead.

Chapter 8: Bosnia and Herzegovina -- 8.0. Introduction -- 8.1. The tax gap in Bosnia and Herzegovina -- 8.2. Improving access to information needed by tax administrations -- 8.3. Exchange of information between tax administrations of different countries -- 8.4. Cooperation between the tax administration and other law enforcement agencies -- 8.5. Cooperative compliance and risk management -- 8.6. Improving the collection of taxes -- 8.7. Advantages for taxpayers -- 8.8. Challenges ahead -- Chapter 9: Brazil -- 9.1. The tax gap in Brazil -- 9.2. Improving access to information needed by the tax administration -- 9.2.1. Public digital bookkeeping system -- 9.2.2. Voluntary disclosure -- 9.2.3. Amnesty programme: RERCT -- 9.2.4. Rejection of mandatory disclosure rules -- 9.2.5. Tax secrecy issues -- 9.3. Exchange of information between tax administrations of different countries -- 9.3.1. Exchange of information in Brazil -- 9.3.2. The US Foreign Account Tax Compliance Act -- 9.4. Cooperation between the tax administration and other law enforcement agencies -- 9.5. Cooperative compliance and risk management -- 9.6. Improving the collection of taxes -- 9.6.1. Registry of financial transactions -- 9.6.2. Collection of foreign tax credits -- 9.6.3. The listing of "delinquent taxpayers" -- 9.6.4. The registration of tax liability certificates of default at notary public offices -- 9.7. Advantages for taxpayers -- 9.8. Challenges ahead -- Chapter 10: Canada -- 10.1. The tax gap in Canada -- 10.1.1. Measurement of the tax gap -- 10.1.2. Potential sources of tax gaps -- 10.1.3. Potential sources of litigation -- 10.2. Improving access to information needed by tax administrations -- 10.2.1. Recordkeeping -- 10.2.2. Reporting -- 10.2.2.1. Annual tax filing -- 10.2.2.2. Reporting through information returns -- 10.2.2.3. Reporting upon request.

10.2.2.3.1. Audit and inspections.

This book examines policies that can contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving relationships between taxpayers and tax administrations.

Description based on publisher supplied metadata and other sources.

Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.

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