Publications & Documents


  • 27-October-2010

    English, , 728kb

    Information Note - Understanding and Influencing Taxpayers' Compliance Behaviour

    This information note contains an extensive review of compliance literature on the subject of influencing taxpayer behaviour as well as the results of inquiries conducted with selected revenue bodies participating in the Forum’s Compliance Sub-group.

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  • 27-October-2010

    English, , 529kb

    Selected Revenue Body and Other Experience with Implementing Risk Treatment Evaluation

    This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

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  • 27-October-2010

    English, , 425kb

    Evaluating the Effectiveness of Compliance Risk Treatment Strategies - An Overview

    This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

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  • 26-October-2010

    English, , 436kb

    Methdological Techniques for Use in Evaluating the Effectiveness of Compliance Risk Treatments

    This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

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  • 25-October-2010

    English

    United States: Restoring fiscal sustainability

    The United States faces challenging budgetary prospects, as do most other OECD countries. The federal budget deficit widened considerably during the recession, reaching about 10% of GDP in both 2009 and 2010, reflecting the operation of automatic stabilizers and the policy response to the crisis

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  • 22-October-2010

    English

    2010 OECD Study on Offshore Voluntary Disclosure

    Vast amounts of tax are lost to offshore tax evasion every year. Certain estimates put the number at 100 billion $ for the United States alone. This publication shows how 39 countries (all OECD members as well as Argentina, China, India, Russia, and South Africa) deal with offshore tax evasion.

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  • 20-October-2010

    English

    United States: OECD recognises anti-bribery enforcement and recommends enhancements

    Transnational bribery enforcement under the U.S. Foreign Corrupt Practices Act (FCPA) has increased significantly since the last OECD evaluation of the implementation of the OECD Anti-Bribery Convention by the United States, according to a new OECD report.

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  • 19-October-2010

    English, , 247kb

    Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes

    Speech by Jeffrey Owens delivered at the Meeting of the Global Forum on Transparency and Exchange of Information for Tax Purposes that was held on 29-30 September 2010 in Singapore. Jeffrey Owens talks about the impact of the crisis and governments’ attitudes towards tax compliance, cooperation between tax and other law enforcement agencies, the role of taxation in development and a renewed emphasis on confidentiality and taxpayers’

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  • 14-October-2010

    English, PDF, 209kb

    2010 Council Recommendation to facilitate co-operation between tax and other law enforcement authorities to combat serious crimes

    The OECD Council adopted on 14 October 2010 a new Recommendation to strengthen the role of tax authorities in the combat against bribery that succeeds to the 2009 Recommendation.

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  • 13-October-2010

    English

    Taxation, Innovation and the Environment

    Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that  innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth.  

    OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? 

    In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. 

    Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.  

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