LEADER 02726oam 22004212 450 001 9910798580803321 005 20230808193931.0 010 $a92-64-25663-6 035 $a(CKB)3710000000738645 035 $a(MiAaPQ)EBC4961793 035 $a(MiAaPQ)EBC6411983 035 $a(Au-PeEL)EBL4961793 035 $a(CaONFJC)MIL928563 035 $a(OCoLC)1024239187 035 $a(FR-PaOEC)9789264256637-en 035 $a(EXLCZ)993710000000738645 100 $a20171201d2016 uf 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTax Administrations and Capacity Building$b[electronic resource]$eA Collective Challenge /$fOrganisation for Economic Co-operation and Development 210 $aParis $cOECD Publishing$d2016 215 $a1 online resource (78 pages) $cillustrations 311 $a92-64-25662-8 320 $aIncludes bibliographical references. 327 $aOverview of current tax capacity building landscape -- Introduction -- Domestic organisation of capacity building assistance -- Leveraging technology for tax capacity building -- Enhancing co-operation for tax capacity building -- Foreword and Acknowledgements -- Preface -- Acronyms, abbreviations and key definitions -- Executive summary -- Observations and recommendations -- The tax administration capacity building framework. 330 3 $aEffective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building landscape, highlighting key initiatives and recent developments that have emerged in response to developing country needs. It then examines how tax administrations, as well as international and regional organisations, are supporting and delivering capacity building assistance to developing countries, and it offers guidance both in relation to G20 priorities and more generally. The report is based on a mapping exercise and a survey of members of the OECD?s Forum on Tax Administration (FTA), drawing on the insights and expertise of a nine-country task team led by the FTA commissioners of Canada and China and supported by the FTA Secretariat. 606 $aTax administration and procedure 615 0$aTax administration and procedure. 676 $a336.2 712 02$aOrganisation for Economic Co-operation and Development, 801 0$bFR-PaOEC 906 $aBOOK 912 $a9910798580803321 996 $aTax Administrations and Capacity Building$93839242 997 $aUNINA