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. With a particular focus on the challenges facing developing countries, this report brings together this data with previous data on MNE perceptions, and the outcomes of a series of regional roundtables on tax morale held between tax administrations and MNEs. Having identified a number of challenges around trust, transparency and openness, the report sets out a range of approaches to help build trust, improve communications, and build more effective relationships between taxpayers and tax administrations.
PDF – Tax Morale II
Building Trust between Tax Administrations and Large Businesses
Business, Development, Governance, International Trade and Finance
PDF – Instaurer une relation de confiance entre administrations fiscales et grandes entreprisesBusiness, Development, Governance, International Trade and Finance
PDF – Instaurer une relation de confiance entre administrations fiscales et grandes entreprises0 out of 5(0)
Instaurer une relation de confiance entre administrations fiscales et grandes entreprisesSKU: 9789264348066
UNESCO Science Report – The race against time for smarter development0 out of 5(0)
It is striking how development priorities have aligned over the past five years. Countries of all income levels are prioritizing their transition to digital and ‘green’ economies, in parallel. This dual transition reflects a double imperative. On the one hand, the clock is ticking for countries to reach their Sustainable Development Goals by 2030. On the other, countries are convinced that their future economic competitiveness will depend upon how quickly they transition to digital societies.
This seventh edition of the report monitors the development path that countries have been following over the past five years from the perspective of science governance. It documents the rapid societal transformation under way, which offers new opportunities for social and economic experimentation but also risks exacerbating social inequalities, unless safeguards are put in place.SKU: 9789231004506CHF 65.00