Tax Morale II.

Format:

Book

Author/Creator:

OECD.

Organisation for Economic Co-operation and Development, author, issuing body.

Language:

English

Subjects (All):

Taxpayer compliance--United States.

Taxpayer compliance.

Physical Description:

1 online resource (84 pages)

Edition:

1st ed.

Place of Publication:

Paris : Organization for Economic Cooperation & Development, 2022.

Summary:

The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.

Contents:

Intro

Foreword

Acronyms and abbreviations

Executive summary

References

1 Introduction

2 Results and analysis

2.1. Overview

2.2. Routine compliance

2.3. Co-operation and trust

2.4. Openness and transparency

2.5. Disputes, conflict and resolution

2.6. Use of power and incentives

2.6.1. Bribery

2.7. Staff recruitment

2.8. Comparison with local businesses

3 Building trust, improving transparency and communication

3.1. Compliance and audit strategies

3.1.1. Co-operative compliance

3.1.2. Risk-based approaches to audit

3.2. Expectations/accountability of behaviour

3.2.1. Guidelines

3.2.2. Taxpayers' charters and ombudsmen

3.2.3. Tax control frameworks

3.2.4. Business principles

3.2.5. Reducing opportunities for bribery

3.3. Transparency and communication

3.3.1. Multilateral dialogue

3.3.2. Stakeholder forums

3.3.3. Consultation on new regulations

3.3.4. Language

3.3.5. Information and data

3.3.6. Relationship-building and management

3.3.7. Governance structures to facilitate dialogue

3.3.8. Lobbying and public transparency

3.4. Capacity-building programmes

3.4.1. Tax Inspectors Without Borders

3.4.2. Value chains/business structures

3.4.3. Capacity building within businesses

Notes

4 Summary and key recommendations

Annex A. Tax administration officials perceptions survey results

Annex B. MNE Tax Certainty Survey Results

Annex C. Methodology

Survey of tax administration official perceptions of MNEs/large business and Big Four tax behaviour

Tax certainty survey

Roundtables

References.

Notes:

Description based on publisher supplied metadata and other sources.

Includes bibliographical references.

ISBN:

92-64-91103-0