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Global Trends in Tax Administration

Journal of Tax Administration

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Title Global Trends in Tax Administration
 
Creator D’Ascenzo, Michael
 
Description This paper starts with the proposition that the descriptor, ‘tax reform’ can apply to different elements of a tax system. It argues that reforms affecting one aspect of the tax system often, but not always, provide the incentive or opportunity for reform of other components of the tax system. Within this broader context, sustainable tax reform requires good policy, an empowered, effective and efficient tax administration of high integrity, and community trust in the tax system. Trends in tax policy and the international tax environment impact on the strategies used by tax administrations to protect their revenue. At the same time, leading tax agencies seek to promote an investment climate by providing high levels of certainty and service to taxpayers. How well the tax agency is able to achieve these two, often disparate, objectives is of critical importance to the economy. This article outlines modern trends in tax administration that help leading tax administration reconcile these twin objectives.
 
Publisher Journal of Tax Administration
 
Contributor —
 
Date 2015-04-13
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://JoTA.website/article/view/15
 
Source Journal of Tax Administration; Vol 1, No 1 (2015)
2059-190X
 
Language eng
 
Relation http://JoTA.website/article/view/15/30
 
Rights Copyright (c) 2015 Journal of Tax Administration