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Inclusive fiscal reform : ensuring fairness and transparency in the international tax system
Bradbury, David; O'Reilly, Pierce - In: International tax and public finance 25 (2018) 6, pp. 1434-1448
Persistent link: https://www.econbiz.de/10012033575
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Agreement on Exchange of Information in Tax Matters
2002
exchange of information in tax matters. …
Persistent link: https://www.econbiz.de/10012441787
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Coordination and cooperation : tax policy in the 21st century
Alepin, Brigitte (ed.); Latulippe, Lyne (ed.);  … - TaxCOOP2020 <2020, Online> - 2022
Persistent link: https://www.econbiz.de/10012793338
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Tax obsessions : taxpayer registration and the "informal sector" in sub-Saharan Africa
Moore, Mick - In: Development policy review 41 (2023) 1, pp. 1-13
Persistent link: https://www.econbiz.de/10014294219
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Towards an International Code for Administrative Cooperation in Tax Matter and International Tax Governance
Andres Aucejo, Eva - 2018
There is not a “Global Code” that encodes the duty of cooperation between tax authorities in the world, concerning the … global tax system. This article addresses this issue by proposing a global Code of administrative cooperation in tax matters … including both tax relations: between States, and between States, taxpayers and intermediary's agents. It follows a wide concept …
Persistent link: https://www.econbiz.de/10012928818
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Taxation in Latin America : structural trends and impact of administration
Shome, Parthasarathi - 1999
Persistent link: https://www.econbiz.de/10001366387
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Improving resource mobilization in developing countries and transition economies
2002
Persistent link: https://www.econbiz.de/10001688012
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Nalogi i nalogoobloženie v Rossijskoj Federacii : učebnik
Panskov, Vladimir G. - 2004 - 6-oe izd., dop. i pererab.
Persistent link: https://www.econbiz.de/10002087429
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Chapter 2. Taxation and Development
Besley, Timothy; Persson, Torsten - In: Handbook of public economics : volume 5, (pp. 51-110). 2013
The central question in taxation and development is: “how does a government go from raising around 10% of GDP in taxes to raising around 40%?” This paper looks at the economic and political forces that shape the way that fiscal capacity is created and sustained. As well as reviewing the...
Persistent link: https://www.econbiz.de/10014025495