Tax Compliance by Design : Achieving Improved SME Tax Compliance by Adopting a System Perspective

Organisation for Economic Co-operation and Development

This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.

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Year of publication:	2014
Institutions:	OECD (contributor)
Publisher:	Paris : OECD Publishing
Subject:	Steuermoral \| Tax compliance \| KMU \| SME \| OECD \| Klein- und Mittelbetrieb

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Extent:	Online-Ressource (60 p.)
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Bericht
Language:	English
ISBN:	978-92-64-22321-9
Other identifiers:	10.1787/9789264223219-en [DOI]
Classification:	Finanzwissenschaft
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012449064