documento electrónico

Inglés

Documentos de Trabajo - CIAT

2018

22 p

Providing tax certainty could -and should- imply multiple aspects, being by nature a multidimensional strategy that tries to “make it easier” to taxpayers to fulfill tax obligations by voluntary compliance. In this document, we analyze Tax Administration (TA) reality in this area, using the recent data available (2015) through ISORA, the International Survey on Revenue Administration performed in 2016-2017

1 Introduction. 2. Taxpayers rights and services. 3. Cooperative compliance strategies and alternative dispute resolution channels. 4. Rulings and special regimes/segmentation