Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition
Title | Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 150 |
Release | 2021-11-24 |
Genre | |
ISBN | 9264724788 |
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Taxation and Culture
Title | Taxation and Culture PDF eBook |
Author | Michael A. Livingston |
Publisher | Cambridge University Press |
Pages | 145 |
Release | 2020-03-19 |
Genre | Business & Economics |
ISBN | 1107136849 |
Addresses the often overlooked connection between cultural issues and tax law by applying insights from the social sciences.
Taxing Culture
Title | Taxing Culture PDF eBook |
Author | Ann Mumford |
Publisher | Taylor & Francis |
Pages | 332 |
Release | 2017-07-05 |
Genre | Business & Economics |
ISBN | 1351896008 |
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
Taxing Culture
Title | Taxing Culture PDF eBook |
Author | Ann Mumford |
Publisher | Routledge |
Pages | 324 |
Release | 2017-07-05 |
Genre | Law |
ISBN | 1351895990 |
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
Building Tax Culture, Compliance and Citizenship a Global Source Book on Taxpayer Education, Second Edition
Title | Building Tax Culture, Compliance and Citizenship a Global Source Book on Taxpayer Education, Second Edition PDF eBook |
Author | OECD |
Publisher | |
Pages | 148 |
Release | 2021-11-24 |
Genre | |
ISBN | 9789264651579 |
Widespread voluntary tax compliance plays a significant role in countries' efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers - current and future - to teach, communicate and assist them in order to foster a "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. The emphasis placed by governments on taxpayer education and assistance helps bridge the gap between tax administrations and citizens, playing a key role - when properly implemented - in transforming tax culture. Building on previous OECD analysis, this report aims to help tax revenue authorities in designing and implementing taxpayer education initiatives. It examines 140 initiatives under implementation in 59 developed and developing countries, offering a classification of different approaches to taxpayer education, and identifying common challenges and solutions. More generally, this report contributes to the OECD's broader work on tax morale and seeks to encourage further research, debates and initiatives, particularly in developing countries, to better understand and ultimately strengthen tax morale and the tax compliance of taxpayers.
Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education
Title | Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Pages | 195 |
Release | 2015-06-30 |
Genre | |
ISBN | 9264205152 |
This sourcebook captures innovative strategies in 28 countries in order to provide ideas and inspiration to revenue authorities in developing countries with regards to taxpayer education, literacy and outreach to strengthen the tax morale and tax compliance of their citizens.
Building Tax Culture, Compliance and Citizenship
Title | Building Tax Culture, Compliance and Citizenship PDF eBook |
Author | Oecd |
Publisher | |
Pages | 196 |
Release | 2015-06-26 |
Genre | Business & Economics |
ISBN | 9789264223356 |
Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today's - and future - taxpayers. They aim to foster an overall "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.