Managing Income Tax Compliance Through Self-Assessment
| Autor: | Andrew Okello |
|---|---|
| Rok vydání: | 2014 |
| Předmět: |
Tax policy
Finance Informal sector Public economics business.industry Cross country analysis Income taxes Income tax Risk management Sub-Saharan Africa Tax administration Tax assessments Tax collection Tax compliance Tax legislation self-assessment tax return tax officials tax administrations General Personal Income and Other Nonbusiness Taxes and Subsidies Business Taxes and Subsidies ComputingMilieux_LEGALASPECTSOFCOMPUTING Audit Tax reform Private sector Tax avoidance ComputingMilieux_GENERAL Value-added tax Tax credit Ad valorem tax State income tax General Earth and Planetary Sciences Taxpayer Business Indirect tax General Environmental Science Public finance |
| Zdroj: | SSRN Electronic Journal. |
| ISSN: | 1556-5068 |
| DOI: | 10.2139/ssrn.2423237 |
| Popis: | Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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