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Together for Better Outcomes
Engaging and Involving SME Taxpayers and Stakeholders
OECD Publishing , Date de parution:  28 août 2013
Pages: 92 , Langue: Anglais
Version: Livre (Broché) + PDF
ISBN: 9789264096516 , Code OCDE: 232013191P1
Prix:   €24 | $33 | £21 | ¥3100 | MXN430 , Frais de livraison inclus
Disponibilité: Disponible
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Autres versions:  Livre électronique - Format PDF

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Détails

Description

Revenue bodies are increasingly focusing on improving their understanding of taxpayers and taking advantage of opportunities for collaboration where win-win situations exists. This is not least true for the large and heterogeneous SME segment, which in many countries has proven difficult and costly to administer with traditional approaches.

This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders. The study provides a conceptual framework illustrating the benefits and situating the approach in the context of public sector reform, technological developments and trends in compliance risk management. It further provides a comprehensive review of current and emerging practices across the areas of information and guidance, compliance risk management, and systemic solutions. Finally the study provides guidance to support successful implementation.

The study finds that while revenue bodies have substantial experience to build on, there is also potential for more systematic, far-reaching and potentially transformative approaches. A key barrier in this regard is that performance metrics relying extensively on output measures channel resources and attention away from innovative approaches that work back from the desired ultimate outcomes.


Tables des matières:

Abbreviations and acronyms
Preface
Executive summary
Chapter 1. Introduction

-Rationale for engaging and involving taxpayers and stakeholders
-Study objectives and content
-Methodology
-Bibliography
Chapter 2. The Engaging & Involving concept and its implications for tax administration
-Creating value for citizens with citizens
-The Engaging & Involving concept
-Changing environment
-Implications for tax administration
-Benefits of Engaging & Involving approaches
-Bibliography
Chapter 3. Current and emerging practices
-Commitment and frameworks
-Formal mechanisms
-Engaging and involving taxpayers and stakeholders in compliance activities
-Overall picture emerging
-Bibliography
Chapter 4. Tools and guidance for successful implementation
-Key implementation issues
-Capabilities and change management
-Governing initiatives
-Demonstrating the benefits
-Key advice for implementation
-Bibliography
Chapter 5. Findings and recommendations
Annex A. Survey form

Part 1. General information
-Respondent identification
-Practices of engaging and involving taxpayers and stakeholders
-Suggestions for workshop
-Expected contribution of report
-References to research and other relevant material
-Final remarks
Part 2. Examples of implemented or planned initiatives
Annex B. Additional resources
Annex C. Main enablers and barriers identified

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