Commonwealth Association of Tax Administrators – författare
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2 produkter
2 produkter
Tax Evasion and Avoidance
Strategies and Initiatives Used by CATA Member Countries
Häftad, Engelska, 2006
285 kr
Skickas inom 10-15 vardagar
This book summarises the strategies and initiatives used by tax administrations around the world to prevent, detect and deal with tax evasion and avoidance, from 'command and control' approaches such as penalties and sanctions to 'responsive regulation' such as taxpayer education and assistance. The book, one of the fruits of a decade-long collaborative partnership between the Commonwealth Association of Tax Administrators (CATA) and the Governance and Institutional Development Division of the Commonwealth Secretariat, provides a detailed menu of approaches that tax administrators can select from, follow up with their own research and adapt to their particular circumstances. The authors describe the conditions that foster tax evasion and avoidance, examine the most common types of evasion and avoidance behaviours and activities experienced by CATA member countries, and consider which sectors and occupations are particularly prone to tax evasion and avoidance activities.
Implementing Computerisation and Information Technology for Tax Administration
Häftad, Engelska, 2007
285 kr
Skickas inom 10-15 vardagar
This publication offers guidance to revenue agencies that are in the process of designing or implementing computerisation or information technology projects to improve the efficiency of their tax administration. It draws on the experience of Australia, Malaysia, Malta, Pakistan, Singapore and Tanzania, representing a range of information technology initiatives of varying scales, complexity and levels of maturity. Rather than look at overall conceptual issues, which are already well covered elsewhere, this book looks at the finer details of implementation in order to identify lessons, ideas and opportunities, both at the planning and design phase, and during implementation and review and evaluation.