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Electronic Sales Suppression - A threat to tax revenues
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Suppression électronique des ventes: une menace pour les recettes fiscales
Les nouvelles données disponibles montrent que, dans les pays de l’OCDE, le prélèvement moyen d’impôts et de cotisations sociales sur les revenus du travail s’est accru de 0,1 point de pourcentage pour atteindre 35,6 % en 2012. Il a progressé dans 19 pays sur 34, a diminué dans 14 et est resté inchangé dans un.
The fiscal and taxation reforms will be more than ever necessary in China to ensure that growth becomes more inclusive. So far, China has had a major success in reducing the poverty. But additional tax reforms will be needed to reduce further inequality in disposable income and across regions, as well as to help reduce the rural-urban divide.
Les dispositifs de planification fiscale agressive (PFA) fondés sur des opérations de couverture après impôt représentent une menace pour les recettes fiscales. Les données empiriques montrent que des centaines de millions de dollars sont en jeu, les pays ayant détecté des opérations qui portent sur plusieurs milliards de dollars.
Planification fiscale agressive fondée sur des opérations de couverture après impôt
The Sub-group on Transparency in Financial Reporting held its third meeting on 8th March 2013 at the OECD headquarters in Paris to discuss how the report on the potential transparency benefits of the public registration of statutory accounts of unlisted companies was being used in the Task Force’s work with developing countries and how to build on that work.
The Sub-group on Transfer Pricing held its second meeting on 8th March 2013 at the OECD headquarters in Paris to discuss the significant progress made by the Task Force in the past 15 months on its transfer pricing work.
Base erosion is a serious threat to the viability of our countries. It constitutes a major risk to tax revenues, tax sovereignty and tax fairness, said Angel Gurría in his opening remarks at the 2nd Global Forum on Transfer Pricing.
Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation.
How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.