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Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
Autore Calder Jack
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2015
Descrizione fisica 1 online resource (108 pages)
Disciplina 338.2
Soggetto topico Mineral industries - Taxation
Natural resources - Taxation
Revenue - Accounting
Public Finance
Taxation
International Taxation
Natural Resource Extraction
Natural Resources
Agricultural and Natural Resource Economics
Environmental and Ecological Economics: General
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Auditing
Public Administration
Public Sector Accounting and Audits
Environmental management
Public finance & taxation
Management accounting & bookkeeping
Extractive industries
Taxation & duties law
Natural resources
Natural resource taxes
Revenue administration
Tax administration core functions
Transfer pricing rules
Revenue
Tax administration and procedure
ISBN 1-5135-1299-4
1-5135-1605-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione fre
Record Nr. UNINA-9910798601003321
Calder Jack  
Washington, D.C. : , : International Monetary Fund, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
Administration des régimes fiscaux des industries extractives : Manuel / / Jack Calder
Autore Calder Jack
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2015
Descrizione fisica 1 online resource (108 pages)
Disciplina 338.2
Soggetto topico Mineral industries - Taxation
Natural resources - Taxation
Revenue - Accounting
Public Finance
Taxation
International Taxation
Natural Resource Extraction
Natural Resources
Agricultural and Natural Resource Economics
Environmental and Ecological Economics: General
Taxation, Subsidies, and Revenue: General
Business Taxes and Subsidies
Auditing
Public Administration
Public Sector Accounting and Audits
Environmental management
Public finance & taxation
Management accounting & bookkeeping
Extractive industries
Taxation & duties law
Natural resources
Natural resource taxes
Revenue administration
Tax administration core functions
Transfer pricing rules
Revenue
Tax administration and procedure
ISBN 1-5135-3618-4
1-5135-1299-4
1-5135-1605-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione fre
Nota di contenuto Cover -- Table des matières -- Avant-propos -- Remerciements -- Introduction et aperçu général -- Sigles et acronymes -- CHAPITRE 1 QUELLES SONT LES PARTICULARITÉS DE L'ADMINISTRATION DES RECETTES TIRÉES DES RESSOURCES NATURELLES -- Quelles sont les particularités des recettes tirées des ressources naturelles -- Une activité comme une autre -- Non renouvelabilité -- Diversité des échelles et des niveaux de rentabilité -- Potentiel de rente -- Incertitude et risque -- Besoin d'investissements massifs et d'expertise technologique -- Longues périodes de mise en valeur et d'exploitation -- coûts irrécouvrables et d'abandon élevés -- Concentration géographique -- Niveau élevé des exportations et des importations -- Accords commerciaux particuliers de partage de risques -- Transferts des intérêts de permis d'exploitation de ressources naturelles -- Propriété et contrôle de l'État -- Mauvaise gouvernance -- Conséquences pour l'administration des recettes tirées des ressources naturelles -- Cadre logique pour évaluer et renforcer l'administration des recettes tirées des ressources naturelles -- CHAPITRE 2 CADRE POLITIQUE ET JURIDIQUE -- Accessibilité du droit fiscal sur les ressources naturelles -- Administration et politique fiscales -- Mise en œuvre et conception des impôts sur les ressources naturelles -- Redevances ou impôts sur les bénéfices et la rente -- Complexité superflue en matière de fiscalité des ressources naturelles -- Mauvaise conception des dispositions fiscales sur les ressources naturelles -- Clauses de stabilité -- Recettes non fiscales -- Participation publique au capital -- Services aux populations locales et obligations d'infrastructures -- CHAPITRE 3 ORGANISATION ET COOPÉRATION -- Organisation de l'administration des recettes des ressources naturelles entre organismes publics -- Administration intégrée au sein des services fiscaux.
Fragmentation de l'administration -- Administration intégrée par le ministère des Ressources Naturelles ou par l'entreprise publique d'exploitation -- Transfert des responsabilités aux services fiscaux -- Responsabilités du ministère des Ressources Naturelles -- Responsabilités des entreprises publiques d'exploitation -- Responsabilités des autorités provinciales et locales -- Responsabilité des impôts vexatoires -- Organisation de l'administration des recettes des ressources naturelles au sein des services fiscaux -- Coopération et échange d'informations -- Obstacles à une administration intégrée et solutions de repli -- CHAPITRE 4 PROCÉDURES -- Codes de procédure fiscale -- Fonctions courantes -- Enregistrement -- Déclarations, évaluations, paiement et importance du système déclaratif -- Simplifier les procédures courantes -- Fonctions spécialisées -- Évaluation et gestion du risque -- Segmentation et stratégie de respect des obligations fiscales -- Application -- Services aux contribuables -- Contrôles physiques -- Cours de référence -- Contrôle -- Recours et règlement des différends -- CHAPITRE 5 GOUVERNANCE ET TRANSPARENCE -- Définition claire des attributions et des responsabilités -- Processus budgétaires ouverts -- Accès du public à l'information -- Initiative pour la transparence dans les industries extractives -- Garantie d'intégrité -- CHAPITRE 6 CAPACITÉS ADMINISTRATIVES -- Nombre d'agents -- Salaires -- Recrutement -- Formation -- Gestion de la performance -- Informatique -- Financement et autonomie -- Rôle du secteur privé -- Réussir la réforme -- ANNEXE 1 DISPOSITIONS FISCALES SPÉCIFIQUES AUX RESSOURCES NATURELLES -- Évaluation des ressources naturelles et fixation de prix de transfert -- Coûts de financement -- Opérations de couverture -- Conditions générales de déductibilité des coûts -- Cantonnement des coûts -- Trêves fiscales.
Dépenses en capital -- Coûts d'infrastructures sociales -- Transferts de permis -- Groupements et redéterminations -- Retenue d'impôt et convention sur la double imposition -- TVA et exemptions de droits à l'importation -- Incitations à la transformation et la consommation locales -- ANNEXE 2 EXEMPLE DE CADRE ADMINISTRATIF HARMONISÉ POUR LA FISCALITÉ DES RESSOURCES NATURELLES -- ANNEXE 3 LE RÔLE DE LA MODÉLISATION ÉCONOMIQUE -- ANNEXE 4 EXEMPLE DE RAPPORT ANNUEL SUR LES RECETTES TIRÉES DES RESSOURCES NATURELLES -- Bibliographie -- Index -- A -- B -- C -- D -- E -- F -- G -- I -- L -- M -- O -- P -- Q -- R -- S -- T -- V.
Record Nr. UNINA-9910811175503321
Calder Jack  
Washington, D.C. : , : International Monetary Fund, , 2015
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Advanced Analytics for Better Tax Administration [[electronic resource]] : Putting Data to Work / / Organisation for Economic Co-operation and Development
Advanced Analytics for Better Tax Administration [[electronic resource]] : Putting Data to Work / / Organisation for Economic Co-operation and Development
Edizione [2016th ed.]
Pubbl/distr/stampa Paris, : OECD Publishing, 2016
Descrizione fisica 1 online resource (76 pages)
Disciplina 336.2
Soggetto topico Tax administration and procedure
Tax administration and procedure - Technological innovations
Tax administration and procedure - Statistical methods
ISBN 92-64-25645-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Executive summary -- Introduction to analytics use in tax administrations -- Foreword -- Preface -- Findings and recommendations for better use of advanced analytics -- Managing advanced analytics projects effectively -- Resourcing advanced analytics projects -- Advanced analytics in the wider organisation -- Advanced analytics activities.
Record Nr. UNINA-9910798580203321
Paris, : OECD Publishing, 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Advanced Analytics for Better Tax Administration [[electronic resource]] : Putting Data to Work / / Organisation for Economic Co-operation and Development
Advanced Analytics for Better Tax Administration [[electronic resource]] : Putting Data to Work / / Organisation for Economic Co-operation and Development
Edizione [2016th ed.]
Pubbl/distr/stampa Paris, : OECD Publishing, 2016
Descrizione fisica 1 online resource (76 pages)
Disciplina 336.2
Soggetto topico Tax administration and procedure
Tax administration and procedure - Technological innovations
Tax administration and procedure - Statistical methods
ISBN 92-64-25645-8
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Executive summary -- Introduction to analytics use in tax administrations -- Foreword -- Preface -- Findings and recommendations for better use of advanced analytics -- Managing advanced analytics projects effectively -- Resourcing advanced analytics projects -- Advanced analytics in the wider organisation -- Advanced analytics activities.
Record Nr. UNINA-9910813597703321
Paris, : OECD Publishing, 2016
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Allowances for Corporate Equity in Practice / / Alexander Klemm
Allowances for Corporate Equity in Practice / / Alexander Klemm
Autore Klemm Alexander
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (35 p.)
Collana IMF Working Papers
Soggetto topico Corporations - Finance
Corporations - Taxation
Investments: Stocks
Taxation
Corporate Taxation
Business Taxes and Subsidies
Taxation, Subsidies, and Revenue: General
Pension Funds
Non-bank Financial Institutions
Financial Instruments
Institutional Investors
Corporate & business tax
Public finance & taxation
Investment & securities
Allowance for corporate equity
Stocks
Corporate income tax
Income tax systems
Effective tax rate
Corporations
Income tax
Tax administration and procedure
ISBN 1-4623-5080-1
1-4519-8531-2
1-282-39234-4
9786613820778
1-4519-0972-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES""
Record Nr. UNINA-9910788522403321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Allowances for Corporate Equity in Practice / / Alexander Klemm
Allowances for Corporate Equity in Practice / / Alexander Klemm
Autore Klemm Alexander
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2006
Descrizione fisica 1 online resource (35 p.)
Collana IMF Working Papers
Soggetto topico Corporations - Finance
Corporations - Taxation
Investments: Stocks
Taxation
Corporate Taxation
Business Taxes and Subsidies
Taxation, Subsidies, and Revenue: General
Pension Funds
Non-bank Financial Institutions
Financial Instruments
Institutional Investors
Corporate & business tax
Public finance & taxation
Investment & securities
Allowance for corporate equity
Stocks
Corporate income tax
Income tax systems
Effective tax rate
Corporations
Income tax
Tax administration and procedure
ISBN 1-4623-5080-1
1-4519-8531-2
1-282-39234-4
9786613820778
1-4519-0972-1
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto ""Contents""; ""I. INTRODUCTION""; ""II. ACE TAX SYSTEMS""; ""III. ACE SYSTEMS IN PRACTICE""; ""IV. PREVIOUS ANALYSES OF ACE TAX SYSTEMS""; ""V. THE BRAZILIAN ACE VARIANT""; ""VI. CONCLUSION""; ""Appendix I. Effective Tax Rates""; ""REFERENCES""
Record Nr. UNINA-9910814665703321
Klemm Alexander  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska
An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska
Autore Majdanska Alicja
Pubbl/distr/stampa Amsterdam : , : IBFD, , [2021]
Descrizione fisica xx, 520 pages
Disciplina 343.067
Collana IBFD Doctoral
Soggetto topico Taxpayer compliance
Corporations - Taxation
Tax administration and procedure
ISBN 90-8722-678-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background of the research -- 1.2. Research problems -- 1.3. Research methods -- 1.4. Limitations -- 1.5. Summary -- Part 1 On the Way to Cooperative Compliance Programmes -- Chapter 2: Historical and Regulatory Rationale for the Development of Cooperative Compliance Programmes -- 2.1. Introduction -- 2.2. Evolution of tax compliance agenda -- 2.2.1. Enforcement of tax obligations -- 2.2.2. Development of taxpayers' rights -- 2.2.3. Findings of psychological research on tax compliance -- 2.2.4. New economic, political and regulatory environment for tax administration -- 2.2.5. The move towards internal compliance frameworks -- 2.2.6. Impact of public outcry following the 2008 financial crisis -- 2.2.7. Interim conclusions -- 2.3. Regulatory strategies for tax law enforcement by tax administrations -- 2.3.1. Introductory remarks -- 2.3.2. Command-and-control regulation -- 2.3.3. Responsive regulation -- 2.3.3.1. Origins of the concept -- 2.3.3.2. Main characteristic features -- 2.3.3.3. Legal problems in applying the theory of responsive regulation -- 2.3.4. Interim conclusions -- 2.4. Chapter summary and conclusions -- Chapter 3: From Cooperative Compliance Programmes to the Concept of Cooperative Compliance -- 3.1. Introduction -- 3.2. The concept of cooperative compliance in the works of the OECD/Forum on Tax Administration -- 3.2.1. General remarks -- 3.2.2. History -- 3.2.3. Essential features of the concept of cooperative compliance -- 3.2.3.1. Principle-based concept -- 3.2.3.2. Commercial awareness -- 3.2.3.3. Impartiality -- 3.2.3.4. Proportionality -- 3.2.3.5. Openness and transparency of the tax administration -- 3.2.3.6. Responsiveness -- 3.2.3.7. Openness and disclosure of the taxpayer.
3.2.4. Essential features of a tax control framework -- 3.2.4.1. Definition and the role of a tax control framework -- 3.2.4.2. Design and maintenance of the tax control framework -- 3.2.4.3. Testing the scope and effectiveness of the tax control framework -- 3.2.5. The concept of cooperative compliance versus a programme -- 3.3. Potential benefits of a cooperative compliance programme -- 3.3.1. The concept with multi-stakeholder benefits -- 3.3.2. Benefits for tax administrations -- 3.3.3. Benefits for taxpayers -- 3.3.4. Benefits to wider society, policy makers and good governance -- 3.4. Potential risks of implementing a cooperative compliance programme -- 3.4.1. Dual nature of risks implied by the concept of cooperative compliance -- 3.4.2. Legal risks -- 3.4.3. Institutional risks -- 3.5. Chapter summary and conclusions -- Part 2 Divergent Approaches to the Concept of Cooperative Compliance -- Chapter 4: Cooperative Compliance Programmes in Diverse Jurisdictions -- 4.1. Introduction -- 4.2. No "one size fits all": The Dutch approach to a cooperative compliance programme -- 4.2.1. Tax policy reasons for implementing a cooperative compliance programme -- 4.2.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.2.3. Governance arrangements for a cooperative compliance programme -- 4.2.3.1. Arrangements on the side of the tax administration -- 4.2.4. Legal basis for a cooperative compliance programme -- 4.2.5. Administration of cooperative compliance agreements -- 4.2.6. Evaluation of the Dutch cooperative compliance programme -- 4.2.7. Horizontal monitoring in its new form -- 4.3. Legal method: The Italian approach to a cooperative compliance programme -- 4.3.1. Tax policy reasons for implementing a cooperative compliance programme.
4.3.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.3.3. Governance arrangements for a cooperative compliance programme -- 4.3.3.1. Arrangements on the side of the Italian tax administration -- 4.3.3.2. Arrangements on the side of the taxpayer -- 4.3.4. Legal basis for cooperative compliance -- 4.3.5. Administration of a cooperative compliance programme -- 4.3.6. Evaluation of the Italian cooperative compliance programme -- 4.4. Better service for each large business taxpayer: The UK way to a cooperative compliance programme -- 4.4.1. Tax policy reasons for implementing the cooperative compliance programme -- 4.4.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.4.3. Governance arrangements for the UK cooperative compliance programme -- 4.4.3.1. Arrangements on the side of the tax administration -- 4.4.3.2. Arrangements on the side of the taxpayer -- 4.4.4. Legal basis for cooperative compliance -- 4.4.5. Administration of cooperative compliance arrangements -- 4.4.6. Evaluation of the UK cooperative compliance programme -- 4.5. Similarities and differences in the implementation of the concept of cooperative compliance -- 4.6. Chapter summary and conclusions -- Chapter 5: Cooperative Compliance Programmes in a Toolbox of Tax Compliance Instruments -- 5.1. Introduction -- 5.2. Cooperative compliance programmes versus audit of large taxpayers -- 5.2.1. General remarks -- 5.2.2. The United States and the CAP programme -- 5.2.3. Germany and the concept of a prompt audit -- 5.2.3.1. German federal system of the tax administration -- 5.2.3.2. Models of a prompt audit developed by tax authorities of federal states -- 5.2.3.3. Federal law on a prompt audit -- 5.2.3.4. A prompt audit in light of the concept of cooperative compliance.
5.3. Cooperative compliance programmes versus disclosure rules -- 5.4. Cooperative compliance programmes versus tax rulings -- 5.5. Cooperative compliance programmes versus fora for large business taxpayers -- 5.6. Cooperative compliance programmes versus ICAP -- 5.6.1. ICAP origins -- 5.6.2. ICAP design -- 5.6.3. Similarities and differences -- 5.7. Chapter summary and conclusions -- Part 3 The Concept of Cooperative Compliance in the Context of Selected Legal and Institutional Aspects -- Chapter 6: The Concept of Cooperative Compliance in Light of Fundamental Legal Principles -- 6.1. Introduction -- 6.2. Legality -- 6.2.1. Introductory remarks -- 6.2.2. The concept of legality -- 6.2.3. The principle of legality in different domestic legal systems -- 6.2.3.1. The Netherlands -- 6.2.3.2. Italy -- 6.2.3.3. The United Kingdom -- 6.2.4. The impact of the principle of legality on the design of cooperative compliance programmes -- 6.3. Equality -- 6.3.1. Introductory remarks -- 6.3.2. The concept of equality -- 6.3.2.1. Four conceptions of equality -- 6.3.2.2. Formal and substantive principle of equality in tax law -- 6.3.2.3. Equality versus equality before the law -- 6.3.2.4. Different conceptions of the principle of legal equality and cooperative compliance programmes -- 6.3.3. The principle of legal equality in different domestic legal systems -- 6.3.3.1. The principle of legal equality in the Netherlands -- 6.3.3.2. The principle of legal equality in Italy -- 6.3.3.3. The principle of legal equality in the United Kingdom -- 6.3.4. The impact of the principle of equality on the design of a cooperative compliance programme -- 6.3.4.1. General remarks -- 6.3.4.2. Benefits available to taxpayers in the selected cooperative compliance programmes -- 6.3.4.3. Taxpayers allowed to access cooperative compliance programmes.
6.3.4.4. Justification and proportionality -- 6.3.4.5. Interim conclusions -- 6.4. Legal certainty -- 6.4.1. Introductory remarks -- 6.4.2. The concept of legal certainty -- 6.4.3. Legal certainty in different domestic legal systems -- 6.4.3.1. The Netherlands -- 6.4.3.2. Italy -- 6.4.3.3. The United Kingdom -- 6.4.4. The impact of the principle of legal certainty on the design of cooperative compliance programmes -- 6.5. Legal privilege -- 6.5.1. Introductory remarks -- 6.5.2. The concept of legal privilege -- 6.5.3. Legal privilege in different legal systems -- 6.5.3.1. The Netherlands -- 6.5.3.2. Italy -- 6.5.3.3. The United Kingdom -- 6.5.4. The impact of legal privilege on the design of cooperative compliance programmes -- 6.6. Chapter summary and conclusions -- Chapter 7: Cooperative Compliance Programmes and State Aid Regime -- 7.1. Introduction -- 7.2. The concept of State aid rules -- 7.3. The impact of the State aid rules on the design of a cooperative compliance programme -- 7.3.1. Advantage -- 7.3.2. Granted by a Member State or through state resources -- 7.3.3. Selectivity -- 7.3.3.1. Derogation from a reference system -- 7.3.3.2. Are the participants in cooperative compliance programmes in a similar situation to other taxpayers? -- 7.3.3.3. Justification for the potential selectivity of cooperative compliance programmes -- 7.3.4. Effect on intra-EU trade and distortion of competition -- 7.3.5. Special cases of fiscal State aid -- 7.3.6. Chapter summary and conclusions -- Chapter 8: Cooperative Compliance Programmes and the Institutional Mechanisms of Control and Oversight -- 8.1. Introduction -- 8.2. The phenomenon of regulatory capture -- 8.3. Tax administration, regulatory capture and the concept of cooperative compliance -- 8.4. Potential solutions to prevent regulatory capture within cooperative compliance programmes.
8.4.1. Introductory remarks.
Record Nr. UNINA-9910794693303321
Majdanska Alicja  
Amsterdam : , : IBFD, , [2021]
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska
An analysis of cooperative compliance programmes : legal and institutional aspects with a focus on application in less developed countries / / Alicja Majdańska
Autore Majdanska Alicja
Pubbl/distr/stampa Amsterdam : , : IBFD, , [2021]
Descrizione fisica xx, 520 pages
Disciplina 343.067
Collana IBFD Doctoral
Soggetto topico Taxpayer compliance
Corporations - Taxation
Tax administration and procedure
ISBN 90-8722-678-0
Formato Materiale a stampa
Livello bibliografico Monografia
Lingua di pubblicazione eng
Nota di contenuto Cover -- IBFD Doctoral Series -- Title -- Copyright -- Table of Contents -- Acknowledgements -- Abbreviations -- Chapter 1: Introduction -- 1.1. Background of the research -- 1.2. Research problems -- 1.3. Research methods -- 1.4. Limitations -- 1.5. Summary -- Part 1 On the Way to Cooperative Compliance Programmes -- Chapter 2: Historical and Regulatory Rationale for the Development of Cooperative Compliance Programmes -- 2.1. Introduction -- 2.2. Evolution of tax compliance agenda -- 2.2.1. Enforcement of tax obligations -- 2.2.2. Development of taxpayers' rights -- 2.2.3. Findings of psychological research on tax compliance -- 2.2.4. New economic, political and regulatory environment for tax administration -- 2.2.5. The move towards internal compliance frameworks -- 2.2.6. Impact of public outcry following the 2008 financial crisis -- 2.2.7. Interim conclusions -- 2.3. Regulatory strategies for tax law enforcement by tax administrations -- 2.3.1. Introductory remarks -- 2.3.2. Command-and-control regulation -- 2.3.3. Responsive regulation -- 2.3.3.1. Origins of the concept -- 2.3.3.2. Main characteristic features -- 2.3.3.3. Legal problems in applying the theory of responsive regulation -- 2.3.4. Interim conclusions -- 2.4. Chapter summary and conclusions -- Chapter 3: From Cooperative Compliance Programmes to the Concept of Cooperative Compliance -- 3.1. Introduction -- 3.2. The concept of cooperative compliance in the works of the OECD/Forum on Tax Administration -- 3.2.1. General remarks -- 3.2.2. History -- 3.2.3. Essential features of the concept of cooperative compliance -- 3.2.3.1. Principle-based concept -- 3.2.3.2. Commercial awareness -- 3.2.3.3. Impartiality -- 3.2.3.4. Proportionality -- 3.2.3.5. Openness and transparency of the tax administration -- 3.2.3.6. Responsiveness -- 3.2.3.7. Openness and disclosure of the taxpayer.
3.2.4. Essential features of a tax control framework -- 3.2.4.1. Definition and the role of a tax control framework -- 3.2.4.2. Design and maintenance of the tax control framework -- 3.2.4.3. Testing the scope and effectiveness of the tax control framework -- 3.2.5. The concept of cooperative compliance versus a programme -- 3.3. Potential benefits of a cooperative compliance programme -- 3.3.1. The concept with multi-stakeholder benefits -- 3.3.2. Benefits for tax administrations -- 3.3.3. Benefits for taxpayers -- 3.3.4. Benefits to wider society, policy makers and good governance -- 3.4. Potential risks of implementing a cooperative compliance programme -- 3.4.1. Dual nature of risks implied by the concept of cooperative compliance -- 3.4.2. Legal risks -- 3.4.3. Institutional risks -- 3.5. Chapter summary and conclusions -- Part 2 Divergent Approaches to the Concept of Cooperative Compliance -- Chapter 4: Cooperative Compliance Programmes in Diverse Jurisdictions -- 4.1. Introduction -- 4.2. No "one size fits all": The Dutch approach to a cooperative compliance programme -- 4.2.1. Tax policy reasons for implementing a cooperative compliance programme -- 4.2.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.2.3. Governance arrangements for a cooperative compliance programme -- 4.2.3.1. Arrangements on the side of the tax administration -- 4.2.4. Legal basis for a cooperative compliance programme -- 4.2.5. Administration of cooperative compliance agreements -- 4.2.6. Evaluation of the Dutch cooperative compliance programme -- 4.2.7. Horizontal monitoring in its new form -- 4.3. Legal method: The Italian approach to a cooperative compliance programme -- 4.3.1. Tax policy reasons for implementing a cooperative compliance programme.
4.3.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.3.3. Governance arrangements for a cooperative compliance programme -- 4.3.3.1. Arrangements on the side of the Italian tax administration -- 4.3.3.2. Arrangements on the side of the taxpayer -- 4.3.4. Legal basis for cooperative compliance -- 4.3.5. Administration of a cooperative compliance programme -- 4.3.6. Evaluation of the Italian cooperative compliance programme -- 4.4. Better service for each large business taxpayer: The UK way to a cooperative compliance programme -- 4.4.1. Tax policy reasons for implementing the cooperative compliance programme -- 4.4.2. Cooperative compliance programme in the context of the tax compliance strategy -- 4.4.3. Governance arrangements for the UK cooperative compliance programme -- 4.4.3.1. Arrangements on the side of the tax administration -- 4.4.3.2. Arrangements on the side of the taxpayer -- 4.4.4. Legal basis for cooperative compliance -- 4.4.5. Administration of cooperative compliance arrangements -- 4.4.6. Evaluation of the UK cooperative compliance programme -- 4.5. Similarities and differences in the implementation of the concept of cooperative compliance -- 4.6. Chapter summary and conclusions -- Chapter 5: Cooperative Compliance Programmes in a Toolbox of Tax Compliance Instruments -- 5.1. Introduction -- 5.2. Cooperative compliance programmes versus audit of large taxpayers -- 5.2.1. General remarks -- 5.2.2. The United States and the CAP programme -- 5.2.3. Germany and the concept of a prompt audit -- 5.2.3.1. German federal system of the tax administration -- 5.2.3.2. Models of a prompt audit developed by tax authorities of federal states -- 5.2.3.3. Federal law on a prompt audit -- 5.2.3.4. A prompt audit in light of the concept of cooperative compliance.
5.3. Cooperative compliance programmes versus disclosure rules -- 5.4. Cooperative compliance programmes versus tax rulings -- 5.5. Cooperative compliance programmes versus fora for large business taxpayers -- 5.6. Cooperative compliance programmes versus ICAP -- 5.6.1. ICAP origins -- 5.6.2. ICAP design -- 5.6.3. Similarities and differences -- 5.7. Chapter summary and conclusions -- Part 3 The Concept of Cooperative Compliance in the Context of Selected Legal and Institutional Aspects -- Chapter 6: The Concept of Cooperative Compliance in Light of Fundamental Legal Principles -- 6.1. Introduction -- 6.2. Legality -- 6.2.1. Introductory remarks -- 6.2.2. The concept of legality -- 6.2.3. The principle of legality in different domestic legal systems -- 6.2.3.1. The Netherlands -- 6.2.3.2. Italy -- 6.2.3.3. The United Kingdom -- 6.2.4. The impact of the principle of legality on the design of cooperative compliance programmes -- 6.3. Equality -- 6.3.1. Introductory remarks -- 6.3.2. The concept of equality -- 6.3.2.1. Four conceptions of equality -- 6.3.2.2. Formal and substantive principle of equality in tax law -- 6.3.2.3. Equality versus equality before the law -- 6.3.2.4. Different conceptions of the principle of legal equality and cooperative compliance programmes -- 6.3.3. The principle of legal equality in different domestic legal systems -- 6.3.3.1. The principle of legal equality in the Netherlands -- 6.3.3.2. The principle of legal equality in Italy -- 6.3.3.3. The principle of legal equality in the United Kingdom -- 6.3.4. The impact of the principle of equality on the design of a cooperative compliance programme -- 6.3.4.1. General remarks -- 6.3.4.2. Benefits available to taxpayers in the selected cooperative compliance programmes -- 6.3.4.3. Taxpayers allowed to access cooperative compliance programmes.
6.3.4.4. Justification and proportionality -- 6.3.4.5. Interim conclusions -- 6.4. Legal certainty -- 6.4.1. Introductory remarks -- 6.4.2. The concept of legal certainty -- 6.4.3. Legal certainty in different domestic legal systems -- 6.4.3.1. The Netherlands -- 6.4.3.2. Italy -- 6.4.3.3. The United Kingdom -- 6.4.4. The impact of the principle of legal certainty on the design of cooperative compliance programmes -- 6.5. Legal privilege -- 6.5.1. Introductory remarks -- 6.5.2. The concept of legal privilege -- 6.5.3. Legal privilege in different legal systems -- 6.5.3.1. The Netherlands -- 6.5.3.2. Italy -- 6.5.3.3. The United Kingdom -- 6.5.4. The impact of legal privilege on the design of cooperative compliance programmes -- 6.6. Chapter summary and conclusions -- Chapter 7: Cooperative Compliance Programmes and State Aid Regime -- 7.1. Introduction -- 7.2. The concept of State aid rules -- 7.3. The impact of the State aid rules on the design of a cooperative compliance programme -- 7.3.1. Advantage -- 7.3.2. Granted by a Member State or through state resources -- 7.3.3. Selectivity -- 7.3.3.1. Derogation from a reference system -- 7.3.3.2. Are the participants in cooperative compliance programmes in a similar situation to other taxpayers? -- 7.3.3.3. Justification for the potential selectivity of cooperative compliance programmes -- 7.3.4. Effect on intra-EU trade and distortion of competition -- 7.3.5. Special cases of fiscal State aid -- 7.3.6. Chapter summary and conclusions -- Chapter 8: Cooperative Compliance Programmes and the Institutional Mechanisms of Control and Oversight -- 8.1. Introduction -- 8.2. The phenomenon of regulatory capture -- 8.3. Tax administration, regulatory capture and the concept of cooperative compliance -- 8.4. Potential solutions to prevent regulatory capture within cooperative compliance programmes.
8.4.1. Introductory remarks.
Record Nr. UNINA-9910827315603321
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Annual report of the Commissioner of Internal Revenue for the fiscal year ended June 30 .
Annual report of the Commissioner of Internal Revenue for the fiscal year ended June 30 .
Pubbl/distr/stampa Washington, D.C., : U.S. G.P.O., 1954-1955
Descrizione fisica 1 online resource
Disciplina 336
Collana Treasury Department document
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Soggetto topico Tax administration and procedure - United States
Tax administration and procedure
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Record Nr. UNINA-9910145360603321
Washington, D.C., : U.S. G.P.O., 1954-1955
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Aviso sobre la ley de confidencialidad de información / / Internal Revenue Service
Aviso sobre la ley de confidencialidad de información / / Internal Revenue Service
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Soggetto topico Tax administration and procedure - United States
Privacy, Right of - United States
Taxation - Law and legislation - United States
Privacy, Right of
Tax administration and procedure
Taxation - Law and legislation
Soggetto genere / forma Periodicals.
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Record Nr. UNINA-9910709831603321
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