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The Changing Tax Compliance Environment and the Role of Audit
Language: en
Pages: 96
Authors: OECD
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Type: BOOK - Published: 2017-09-29 - Publisher: OECD Publishing

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This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might a
Joint Audit 2019 – Enhancing Tax Co-operation and Improving Tax Certainty Forum on Tax Administration
Language: en
Pages: 80
Authors: OECD
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Type: BOOK - Published: 2019-03-28 - Publisher: OECD Publishing

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Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour amon
Building Transparent Tax Compliance by Banks
Language: en
Pages: 139
Authors: OECD
Categories:
Type: BOOK - Published: 2009-07-07 - Publisher: OECD Publishing

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This book analyses the nature of banking, its complex financing transactions and how they are used by both banks and their clients in tax planning. It also expl
Risk-Based Tax Audits
Language: en
Pages: 157
Authors: Munawer Sultan Khwaja
Categories: Business & Economics
Type: BOOK - Published: 2011-06-08 - Publisher: World Bank Publications

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"Revenue administration is a major interface between the state and its citizens. A good revenue administration is, therefore, an important attribute of good gov
Co-operative Tax Compliance
Language: en
Pages: 0
Authors: Oecd
Categories: Tax administration and procedure
Type: BOOK - Published: 2016-05-23 - Publisher: Org. for Economic Cooperation & Development

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A Tax Control Framework (TCF) is the part of the system of internal control that assures the accuracy and completeness of the tax returns and disclosures made b