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. The presentation ceremony, which took place in Bolivia, was attended by representatives of EuropeAid, EUROsociAL, Bolivia's National Tax Service and the OECD.
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This study adds to the evidence base of successful tax reforms by governments in developing countries where international support has helped.
Maintenant plus que jamais, les États multiplient leurs efforts afin de percevoir davantage de recettes fiscales intérieures. Pour ce faire, ils se tournent de plus en plus vers les contribuables – ceux d’aujourd’hui et ceux de demain – afin de les informer et de les mobiliser. Leur objectif est de favoriser l’émergence d’une culture du civisme fondée sur les droits et les responsabilités, culture en vertu de laquelle chaque citoyen considèrerait que le paiement des impôts est une composante à part entière de la relation qu’il entretient avec la puissance publique. De ce point de vue, l’éducation des contribuables est une passerelle entre l’administration fiscale et les citoyens et un outil de transformation de la culture fiscale. Cette publication présente des stratégies novatrices dans 28 pays afin de fournir des idées et de l'inspiration pour l'éducation des contribuables, l’éducation fiscale et la sensibilisation. Elle aide les autorités fiscales des pays en développement à renforcer le moral fiscal et le civisme fiscal de leurs citoyens.
Energy is a critical input into the production and consumption patterns that support economic and social wellbeing. However, many forms of energy use contribute to the environmental and climate challenges societies face today. Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries; together, they cover 80% of global energy use.
This report builds on the 2013 edition of Taxing Energy Use, expanding the geographic coverage of the 2013 data set to include Argentina, Brazil, China, India, Indonesia, Russia and South Africa. The report describes energy use, taxation and pricing in these countries and presents detailed graphical profiles of the structure of energy use and taxation for each.
The analysis reveals large differences in the taxation of energy across countries, although common patterns emerge. Transport taxes are considerably higher than in other sectors, where fuels that cause considerable harm for the environment and human health are often taxed at very low – or zero – rates. With few exceptions, countries' energy taxes do not harness the full power of taxes to reduce pollution and combat climate change.
Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries, including Argentina; together, they cover 80% of global energy use.
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Public comments received on discussion draft on BEPS Action 8 (Hard-to-value intangibles)
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Release of a discussion draft on BEPS Action 8 (Hard-to-value intangibles)
En 2013, une Déclaration sur l’érosion de la base d’imposition et le transfert de bénéfices a été adoptée à la Réunion du Conseil au niveau des Ministres et elle a été suivie en 2014 de la Déclaration sur l’échange automatique de renseignements en matière fiscale. Ces deux Déclarations prévoyaient un suivi régulier des progrès accomplis. Le présent rapport décrit les évolutions intervenues au cours des 12 derniers mois.
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Comments received on discussion draft on Action 8 (Cost contribution arrangements) of the BEPS Action Plan
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.