Tax Morale II
The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report pres...
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| Format: | eBook |
| Language: | Inglés |
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Paris :
Organization for Economic Cooperation & Development
2022.
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| Edition: | 1st ed |
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| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704718606719 |
| Summary: | The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance. |
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| Physical Description: | 1 online resource (84 pages) |
| Bibliography: | Includes bibliographical references. |
| ISBN: | 9789264911031 |
