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  • 20-January-2021

    English

    Tax Morale Roundtables

    This roundtable aims to facilitate a dialogue aimed at building tax morale, through improving co-operation and mutual trust between MNEs and tax authorities.

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  • 27-November-2020

    English, PDF, 1,301kb

    Tax and Development Case Study: Learning by doing in Georgia

    This case study focuses on capacity building work with the Georgia tax authorities. The hands-on, practical approach of support from the joint OECD/UNDP Tax Inspectors Without Borders initiative has improved auditors’ skills and confidence in managing complex transfer pricing audit cases.

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  • 12-November-2020

    English

    Landmark Supreme Court victory in Zambia: collecting millions in tax revenues and sending a message across borders

    The landmark victory in the Mopani case sends a message beyond Zambia, that African tax authorities are able and confident to take on and deal with complex transfer pricing transactions.

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  • 12-November-2020

    English, PDF, 2,063kb

    Tax and Development Case Study: Building capacity to prevent profit shifting by large companies in Zambia

    The landmark Supreme Court victory in Zambia on the Mopani case sends a message across borders, that African tax authorities are able to take on and deal with complex transfer pricing transactions. The tax dispute demonstrates the value of long-term and patient capacity building support, which equipped Zambia's revenue authority to confidently and competently tax MNEs, and generate additional tax revenue.

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  • 1-October-2020

    English

    Webinar: Tax Challenges and Reforms to Finance the COVID-19 Recovery and Beyond

    The OECD and the Government of Indonesia hosted a joint webinar as part of the OECD-Indonesia Joint Work Programme 2019-2021: COVID-19 Response Webinar Series. In this second event of the series, a range of high-profile experts provided their insights into the difficult issue of finding adequate fiscal space in the face of the current crisis and existing priorities in Indonesia.

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  • 9-July-2020

    English

    Tax Co-operation for Development: Progress report on 2019

    This report sets out the range of the OECD’s work with developing countries in 2019. While supporting developing countries in the fight against tax evasion and avoidance has been the main priority in its capacity building work, in 2019, the OECD extended its reach to include the full range of its tax policy and administration work as part of its development agenda.

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  • 9-July-2020

    English

    Building tax systems in developing countries is vital to overcoming COVID-19 and achieving the SDG's

    The Sustainable Development Goals (SDGs) serve to stimulate action in areas of critical importance for humanity and the planet. With the COVID-19 pandemic affecting lives and livelihoods alike, the question is how will the SDGs be financed?

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  • 4-March-2020

    English

    Mind the SDG gap: don’t forget sustainable domestic financing

    Domestic resource mobilisation is a priority as a means to increase national capacity to finance the SDGs. Taxes are already the largest single source of financing, and have the potential for growth. As while the average level of taxes in developing countries remains low, countries have shown capacity to expand their revenues.

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  • 11-September-2019

    English

    OECD special session at IFA Congress 2019

    As part of a new project on tax morale, the OECD has recently reanalysed the results of a survey of business perceptions on tax certainty, to identify the constraints and concerns they face in paying in taxes around the world. This new report, to be launched at this session, has identified some of the factors that may impact tax morale and attitudes towards compliance among businesses, and how they differ in different regions.

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  • 11-September-2019

    English

    Tax Morale - What Drives People and Businesses to Pay Tax?

    Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
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