Pubbl/distr/stampa	Washington : , : U.S. Government Publishing Office, , 2022
Descrizione fisica	1 online resource (iii, 90 pages) : illustrations (some color)
Collana	S. hrg.
Soggetto topico	Small business - United States - Finance Small business - Taxation - United States Corporations - Taxation - United States Family leave - United States Tax credits - United States Corporations - Taxation Parental leave Small business - Finance Small business - Taxation Tax credits
Soggetto genere / forma	Legislative hearings.
Formato	Materiale a stampa
Livello bibliografico	Monografia
Lingua di pubblicazione	eng
Altri titoli varianti	"Building back better
Record Nr.	UNINA-9910717102103321

Autore	Klemm Alexander
Pubbl/distr/stampa	[Washington, D.C.], : International Monetary Fund, 2006
Descrizione fisica	1 online resource (35 p.)
Collana	IMF working paper
Soggetto topico	Corporations - Finance Corporations - Taxation
Soggetto genere / forma	Electronic books.
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-9910464822203321

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

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