Public disclosure of taxpayer information as a measure to improve tax compliance electrónico Kiyoshi Nakayama
By: Nakayama, Kiyoshi
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Material type: 
ArticlePublisher: 2021Subject(s): INFORMACION TRIBUTARIA | DIVULGACIÓN | CUMPLIMIENTO FISCAL | PROGRAMA INTERNACIONAL DE GARANTÍA DE CUMPLIMIENTO
In:
Asia - Pacific Tax Bulletin v. 27, n. 3, 2021, 19 p.Summary: This paper provides tax policymakers, who may be considering introducing a public disclosure system in order to improve tax compliance, possible options and issues to be taken into account in deciding and designing the system. The paper discusses disclosures in respect of both personal income tax and corporate income tax, and surveys existing systems.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | APTB/2021/3-1 (Browse shelf) | Available | APTB/2021/3-1 |
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Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This paper provides tax policymakers, who may be considering introducing a public disclosure system in order to improve tax compliance, possible options and issues to be taken into account in deciding and designing the system. The paper discusses disclosures in respect of both personal income tax and corporate income tax, and surveys existing systems.
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