Tax Morale II

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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Bibliographic Details
Main Author: OECD (-)
Corporate Author: Organisation for Economic Co-operation and Development, author, issuing body (author)
Format: eBook
Language:Inglés
Published: Paris : Organization for Economic Cooperation & Development 2022.
Edition:1st ed
Subjects:
Taxpayer compliance > United States.
See on Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009704718606719
Table of Contents:
  • Intro
  • Foreword
  • Acronyms and abbreviations
  • Executive summary
  • References
  • 1 Introduction
  • References
  • 2 Results and analysis
  • 2.1. Overview
  • 2.2. Routine compliance
  • 2.3. Co-operation and trust
  • 2.4. Openness and transparency
  • 2.5. Disputes, conflict and resolution
  • 2.6. Use of power and incentives
  • 2.6.1. Bribery
  • 2.7. Staff recruitment
  • 2.8. Comparison with local businesses
  • References
  • 3 Building trust, improving transparency and communication
  • 3.1. Compliance and audit strategies
  • 3.1.1. Co-operative compliance
  • 3.1.2. Risk-based approaches to audit
  • 3.2. Expectations/accountability of behaviour
  • 3.2.1. Guidelines
  • 3.2.2. Taxpayers' charters and ombudsmen
  • 3.2.3. Tax control frameworks
  • 3.2.4. Business principles
  • 3.2.5. Reducing opportunities for bribery
  • 3.3. Transparency and communication
  • 3.3.1. Multilateral dialogue
  • 3.3.2. Stakeholder forums
  • 3.3.3. Consultation on new regulations
  • 3.3.4. Language
  • 3.3.5. Information and data
  • 3.3.6. Relationship-building and management
  • 3.3.7. Governance structures to facilitate dialogue
  • 3.3.8. Lobbying and public transparency
  • 3.4. Capacity-building programmes
  • 3.4.1. Tax Inspectors Without Borders
  • 3.4.2. Value chains/business structures
  • 3.4.3. Capacity building within businesses
  • References
  • Notes
  • 4 Summary and key recommendations
  • Annex A. Tax administration officials perceptions survey results
  • Annex B. MNE Tax Certainty Survey Results
  • Annex C. Methodology
  • Survey of tax administration official perceptions of MNEs/large business and Big Four tax behaviour
  • Tax certainty survey
  • Roundtables
  • References.

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