Results 261 to 270 of about 950,457 (295)
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2023
The textbook highlights the current state of tax administration in the Russian Federation. The main range of issues is considered: theoretical foundations, participants in tax legal relations, the composition and structure of tax authorities, regulation and forecasting of tax payments, improving the efficiency of tax administration, control over the ...
Alena Advokatova +9 more
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The textbook highlights the current state of tax administration in the Russian Federation. The main range of issues is considered: theoretical foundations, participants in tax legal relations, the composition and structure of tax authorities, regulation and forecasting of tax payments, improving the efficiency of tax administration, control over the ...
Alena Advokatova +9 more
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Smart Tax Administration [PDF]
Economic Premise, 2010 The “smartest” development policy needs to be underpinned by “smart” tax policy. However, the best tax policy in the world is worth little if it cannot be implemented effectively. What can be done, to a considerable extent, inevitably determines what is done.
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2020
Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs ...
Brian Dollery +3 more
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Tax administration ranges from complete centralization to complete autonomy with a mix of the two being the most common. In the past few decades, a number of advances have been made in strengthening the legal and regulatory framework; in broadening the tax base by identifying and registering taxpayers and potential taxpayers; in initiating programs ...
Brian Dollery +3 more
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Tax Administration and Tax Equity
2001AbstractAttempts an in‐depth analysis on major issues of tax administration and practices in view of tax equity. Stress is made to the importance of using the withholding collection.
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Tax Shelter and Tax Administration
2018Tax shelter, which allows taxpayers to avoid tax through complicated transactions, has become a serious problem for the tax administration since the 1990s. Slemrod (Natl Tax J 57: 877–899, 2004) mentioned that tax revenue loss from abusive tax shelter was estimated to be between $14.5 billion and $18.4 billion in 1999 and increased by 50% in 1993 ...
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Regional Competition On Tax Administration [PDF]
, 2012 The tax auditing parameters have scarcely been analyzed by the literature as relevant policy-making instruments; however the enforcement strategies are crucial elements of the tax burden. In this paper we show that in a federal framework the tax auditing policies could represent additional tools on which regional institutions can interact between them.
Luca Salvadori +2 more
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Digitalization of Tax Administration and Tax Avoidance
This chapter delves into the Moroccan tax system's challenges, underscored by a significant tax shortfall as reported by the IMF. At its core, the study explores the nexus between digitalization in tax administration and taxpayer behavior, particularly focusing on tax avoidance.Rida Belahouaoui, El Houssain Attak
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