| 000 | 01239nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c145720 _d145720 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220324124452.0 | ||
| 007 | ta | ||
| 008 | 220324t2021 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_953773 _aNakayama, Kiyoshi |
||
| 245 | 0 |
_aPublic disclosure of taxpayer information as a measure to improve tax compliance _helectrónico _c Kiyoshi Nakayama |
|
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_946896 _aINFORMACION TRIBUTARIA |
|
| 650 | 0 |
_969700 _aDIVULGACIÓN |
|
| 650 | 4 |
_941661 _aCUMPLIMIENTO FISCAL |
|
| 650 | 4 |
_967646 _aPROGRAMA INTERNACIONAL DE GARANTÍA DE CUMPLIMIENTO |
|
| 773 | 0 |
_9167032 _oAPTB/2021/3 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 27, n. 3, 2021, 19 p. |
|
| 942 | _cRE | ||