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Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 150 |
Release | : 2021-11-24 |
Genre | : |
ISBN | : 9264724788 |
Download Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition Book in PDF, ePub and Kindle
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author | : Ann Mumford |
Publisher | : Taylor & Francis |
Total Pages | : 332 |
Release | : 2017-07-05 |
Genre | : Business & Economics |
ISBN | : 1351896008 |
Download Taxing Culture Book in PDF, ePub and Kindle
The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.
Author | : OECD |
Publisher | : |
Total Pages | : 148 |
Release | : 2021-11-24 |
Genre | : |
ISBN | : 9789264651579 |
Download Building Tax Culture, Compliance and Citizenship a Global Source Book on Taxpayer Education, Second Edition Book in PDF, ePub and Kindle
Widespread voluntary tax compliance plays a significant role in countries' efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers - current and future - to teach, communicate and assist them in order to foster a "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. The emphasis placed by governments on taxpayer education and assistance helps bridge the gap between tax administrations and citizens, playing a key role - when properly implemented - in transforming tax culture. Building on previous OECD analysis, this report aims to help tax revenue authorities in designing and implementing taxpayer education initiatives. It examines 140 initiatives under implementation in 59 developed and developing countries, offering a classification of different approaches to taxpayer education, and identifying common challenges and solutions. More generally, this report contributes to the OECD's broader work on tax morale and seeks to encourage further research, debates and initiatives, particularly in developing countries, to better understand and ultimately strengthen tax morale and the tax compliance of taxpayers.
Author | : Michael A. Livingston |
Publisher | : Cambridge University Press |
Total Pages | : 145 |
Release | : 2020-03-19 |
Genre | : Business & Economics |
ISBN | : 1107136849 |
Download Taxation and Culture Book in PDF, ePub and Kindle
Addresses the often overlooked connection between cultural issues and tax law by applying insights from the social sciences.
Author | : Oecd |
Publisher | : |
Total Pages | : 196 |
Release | : 2015-06-26 |
Genre | : Business & Economics |
ISBN | : 9789264223356 |
Download Building Tax Culture, Compliance and Citizenship Book in PDF, ePub and Kindle
Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today's - and future - taxpayers. They aim to foster an overall "culture of compliance" based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 195 |
Release | : 2015-06-30 |
Genre | : |
ISBN | : 9264205152 |
Download Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education Book in PDF, ePub and Kindle
This sourcebook captures innovative strategies in 28 countries in order to provide ideas and inspiration to revenue authorities in developing countries with regards to taxpayer education, literacy and outreach to strengthen the tax morale and tax compliance of their citizens.
Author | : Robin L. Einhorn |
Publisher | : University of Chicago Press |
Total Pages | : 351 |
Release | : 2008-05-15 |
Genre | : Business & Economics |
ISBN | : 0226194884 |
Download American Taxation, American Slavery Book in PDF, ePub and Kindle
For all the recent attention to the slaveholding of the founding fathers, we still know remarkably little about the influence of slavery on American politics. American Taxation, American Slavery tackles this problem in a new way. Rather than parsing the ideological pronouncements of charismatic slaveholders, it examines the concrete policy decisions that slaveholders and non-slaveholders made in the critical realm of taxation. The result is surprising—that the enduring power of antigovernment rhetoric in the United States stems from the nation’s history of slavery rather than its history of liberty. We are all familiar with the states’ rights arguments of proslavery politicians who wanted to keep the federal government weak and decentralized. But here Robin Einhorn shows the deep, broad, and continuous influence of slavery on this idea in American politics. From the earliest colonial times right up to the Civil War, slaveholding elites feared strong democratic government as a threat to the institution of slavery. American Taxation, American Slavery shows how their heated battles over taxation, the power to tax, and the distribution of tax burdens were rooted not in debates over personal liberty but rather in the rights of slaveholders to hold human beings as property. Along the way, Einhorn exposes the antidemocratic origins of the popular Jeffersonian rhetoric about weak government by showing that governments were actually more democratic—and stronger—where most people were free. A strikingly original look at the role of slavery in the making of the United States, American Taxation, American Slavery will prove essential to anyone interested in the history of American government and politics.
Author | : Molly C. Michelmore |
Publisher | : University of Pennsylvania Press |
Total Pages | : 253 |
Release | : 2011-12-30 |
Genre | : History |
ISBN | : 0812206746 |
Download Tax and Spend Book in PDF, ePub and Kindle
Taxes dominate contemporary American politics. Yet while many rail against big government, few Americans are prepared to give up the benefits they receive from the state. In Tax and Spend, historian Molly C. Michelmore examines an unexpected source of this contradiction and shows why many Americans have come to hate government but continue to demand the security it provides. Tracing the development of taxing and spending policy over the course of the twentieth century, Michelmore uncovers the origins of today's antitax and antigovernment politics in choices made by liberal state builders in the 1930s, 1940s, and 1950s. By focusing on two key instruments of twentieth-century economic and social policy, Aid to Families with Dependent Children and the federal income tax, Tax and Spend explains the antitax logic that has guided liberal policy makers since the earliest days of Franklin Roosevelt's presidency. Grounded in careful archival research, this book reveals that the liberal social compact forged during the New Deal, World War II, and the postwar years included not only generous social benefits for the middle class—including Social Security, Medicare, and a host of expensive but hidden state subsidies—but also a commitment to preserve low taxes for the majority of American taxpayers. In a surprising twist on conventional political history, Michelmore's analysis links postwar liberalism directly to the rise of the Republican right in the last decades of the twentieth century. Liberals' decision to reconcile public demand for low taxes and generous social benefits by relying on hidden sources of revenues and invisible kinds of public subsidy, combined with their persistent defense of taxpayer rights and suspicion of "tax eaters" on the welfare rolls, not only fueled but helped create the contours of antistate politics at the core of the Reagan Revolution.
Author | : Benno Torgler |
Publisher | : Edward Elgar Publishing |
Total Pages | : 318 |
Release | : 2007-01-01 |
Genre | : Business & Economics |
ISBN | : 1847207200 |
Download Tax Compliance and Tax Morale Book in PDF, ePub and Kindle
The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.
Author | : Tobias König |
Publisher | : |
Total Pages | : 18 |
Release | : 2012 |
Genre | : Corporate tax |
ISBN | : |
Download Culture and Tax Structures Book in PDF, ePub and Kindle