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

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

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.

Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2014.
Materias:
Taxpayer compliance.
Tax administration and procedure.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706129906719
Tabla de Contenidos:
  • Executive summary
  • Introduction
  • The current environment and developments
  • Foreword
  • Acronyms and abbreviations
  • Conclusions and recommendations
  • The future tax compliance environment
  • Practical implementation and further opportunities.

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