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008 180925t20182018ne sb 000 0 eng d;

010 a| 2018429421;

020 a| 9087224524q| (paperback);

020 a| 9789087224523q| (paperback);

020 z| 9789087224530q| (eBook, ePub);

020 z| 9789087224547q| (eBook, PDF);

035 a| (WaSeSS)ssj0002133234;

042 a| lccopycat;

049 a| EREEa| NEHH;

050 00 a| K4460b| .I47 2018;

245 00 a| Improving tax compliance in a globalized worldh| [electronic resource] /c| editors, Chris Evans, Michael Lang, Pasqual Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors, Alicja Majdanska, Pedro Guilherme Lindenberg Schoueri.;

260 a| Amsterdam, The Netherlands :b| IBFD,c| [2018];

300 a| xxxvi, 898 pages ;c| 23 cm.;

490 1 a| European and international tax law and policy series,x| 2451-8360 ;v| volume 9;

500 a| "WU Institute for Austrian and International Tax Law.";

504 a| Includes bibliographical references.;

506 a| Available only to authorized users.;

520 a| This book provides an overview of various policies that can significantly contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving the relationship between taxpayers and tax administrations. It consists of national reports from 33 countries around the globe, initially discussed at the conference "Improving Tax Compliance in a Globalized World" in Rust (Austria) from 30 June to 2 July 2016. The book explores various approaches to improving tax compliance. Access to tax information is at the centre of the debate, including the collection of third-party information, information obtained as a result of cooperation between tax administrations and as a result of inter-agency cooperation between tax administrations, financial intelligence units and law enforcement agencies. Moreover, the book sheds some light on alternatives to improve tax collection and suggests potential measures to enhance voluntary tax compliance. Finally, it looks forward to potential challenges that may be faced by tax administrations in the future.--c| Source other than Library of Congress.;

538 a| Mode of access: World Wide Web;

650 0 a| Taxationx| Law and legislation.=| ^A211905;

650 0 a| Tax administration and procedure.=| ^A264891;

650 7 a| Tax administration and procedure.2| fast0| (OCoLC)fst01143633;

650 7 a| Taxationx| Law and legislation.2| fast0| (OCoLC)fst01143921;

655 0 a| Electronic books.=| ^A491897;

700 1 a| Evans, Chris,d| 1952-?| UNAUTHORIZED;

700 1 a| Lang, Michael,d| 1965-=| ^A471900;

700 1 a| Pistone, Pasquale.?| UNAUTHORIZED;

700 1 a| Rust, Alexander.?| UNAUTHORIZED;

700 1 a| Schuch, Josef.?| UNAUTHORIZED;

700 1 a| Staringer, Claus.?| UNAUTHORIZED;

710 2 a| Wirtschaftsuniversität Wien.b| Institut für Österreichisches und Internationales Steuerrecht.?| UNAUTHORIZED;

830 0 a| European and international tax law and policy series ;v| v. 9.x| 2451-8360?| UNAUTHORIZED;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=6176410;

947 a| (OCoLC)on1043085658;

949 a| CLICK ON WEB ADDRESSw| ASISh| JOYNER188;

949 a| CLICK ON WEB ADDRESSw| ASISh| HSL77;

949 a| CLICK ON WEB ADDRESSw| ASISh| JMUSIC60;

596 a| 1 3 4;

998 a| 5509908;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5509908-1001l| JNETm| JOYNERr| Ys| Yt| JNESSBKu| 10/17/2020x| EBOOKz| JERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5509908-2001l| HSLELECm| HSLr| Ys| Yt| HEBKu| 10/17/2020x| EBOOKz| HERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5509908-3001l| MNETm| JMUSICr| Ys| Yt| MNESSBKu| 10/17/2020x| EBOOKz| JERESOURCE;

Improving tax compliance in a globalized world / editors, Chris Evans, Michael Lang, Pasqual Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors, Alicja Majdanska, Pedro Guilherme Lindenberg Schoueri.

Format	Electronic
Publication Info	Amsterdam, The Netherlands : IBFD, [2018]
Description	xxxvi, 898 pages ; 23 cm.
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Taxation--Law and legislation. Tax administration and procedure.

Other author/creator	Evans, Chris, 1952-
Other author/creator	Lang, Michael, 1965-
Other author/creator	Pistone, Pasquale.
Other author/creator	Rust, Alexander.
Other author/creator	Schuch, Josef.
Other author/creator	Staringer, Claus.
Other author/creator	Wirtschaftsuniversität Wien. Institut für Österreichisches und Internationales Steuerrecht.
Series	European and international tax law and policy series, 2451-8360 ; volume 9 European and international tax law and policy series ; v. 9. 2451-8360 UNAUTHORIZED
Contents	General report / Chris Evans and Sally-Ann Joseph -- Improving tax compliance in a globalized world: an issue relevant to small businesses? / Jonathan Leigh Pemberton -- Argentina / Diego Fraga and Axel A. Verstraeten -- Australia / Chris Evans -- Austria / Selina Siller and Stephanie Zolles -- Azerbaijan / Arzu Hajiyeva -- Belgium / Filip Debelva and Alice Pirlot -- Bosnia and Herzegovina / Azra Becirovic -- Brazil / Luís Eduarado Schoueri and Ricardo André Galendi Júnior -- Canada / Allison Christians and Vokhid Urinov -- Chile / Felipe Yáñez V. and Tomás Alvarez P. -- China / Yang He -- Colombia / Catalina Rocha Saavedra -- Croatia / Sabina Hodžić -- Czech Republic / Danuše Nerudová and Jana Tepperová -- Finland / Kristiina Äimä and Henri Lyyski -- Germany / Christoph Kromer and Katharina Henschel -- Greece / Katerina Perrou -- Hungary / Borbála Kolozs -- India / Nilesh M. Kapadia -- Indonesia / Chamelia Gunawan -- Italy / Federica Pitrone and Alessandro Turina -- Kazakhstan / Xeniya Yeroshenko and Tomas Balco -- The Netherlands / Sigrid Hemels -- Nigeria / Ifeanyichukwu Azuka Aniyie -- Norway / Eivind Furuseth -- Poland / Katarzyna Bronżewska and Alicja Majdańska -- Romania / Marilena Ene -- Russia / Danil V. Vinnitskiy and Denis Kurochkin -- South Africa / Craig West and Jennifer Roeleveld -- Spain / José A. Rozas and Marina Serrat -- Sweden / Björn Westberg -- Turkey / Emrah Ferhatoğlu -- United Kingdom / Luca Cerioni -- United States / Shay Menuchin and Yariv Brauner.
Abstract	This book provides an overview of various policies that can significantly contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving the relationship between taxpayers and tax administrations. It consists of national reports from 33 countries around the globe, initially discussed at the conference "Improving Tax Compliance in a Globalized World" in Rust (Austria) from 30 June to 2 July 2016. The book explores various approaches to improving tax compliance. Access to tax information is at the centre of the debate, including the collection of third-party information, information obtained as a result of cooperation between tax administrations and as a result of inter-agency cooperation between tax administrations, financial intelligence units and law enforcement agencies. Moreover, the book sheds some light on alternatives to improve tax collection and suggests potential measures to enhance voluntary tax compliance. Finally, it looks forward to potential challenges that may be faced by tax administrations in the future.-- Source other than Library of Congress.
General note	"WU Institute for Austrian and International Tax Law."
Bibliography note	Includes bibliographical references.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Genre/form	Electronic books.
LCCN	2018429421
ISBN	9087224524 (paperback)
ISBN	9789087224523 (paperback)
ISBN	(eBook, ePub)
ISBN	(eBook, PDF)

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Improving tax compliance in a globalized world / editors, Chris Evans, Michael Lang, Pasqual Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors, Alicja Majdanska, Pedro Guilherme Lindenberg Schoueri.

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