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Environmental law, International --- Environmental policy --- Sustainable development. --- Environmental economics. --- Compliance costs. --- International cooperation --- Economic aspects.

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A Better Kind of Compliance Training Compliance training succeeds when you balance the needs of not just the organization but also the employees who you hope will learn and change their behavior. In Fully Compliant , Travis Waugh challenges traditional compliance training that simply ensures employees avoid the legal risk of failing to comply with a specific mandate. With an ever-increasing number of compliance subjects to address, such programs are unsustainable. Instead, organizations must design compliance programs that serve a higher, broader purpose and build robust, resilient cultures focusing on integrity and ethics learning. Optimal compliance programs are flexible and create real learning experiences that change real behavior, thus diminishing the chance of misconduct in the first place. This book connects the three levers of human behavior―context, habits, and motivation―to compliance and how you can pull all three to create holistic training programs that do far more than check a box. It identifies ways to pick up small but meaningful wins in turning around an existing compliance program or designing a new course, which can turn stakeholders from skeptics into learning champions. And it offers an eight-step road map for implementing your own compliance learning plan. With this book, you'll be able to: • Create behavior-based compliance training that generates measurable benefits. • Make compliance training more engaging and impactful, not one size fits all. • Remain relevant as advances in technology shift compliance expectations in the years ahead. By putting the learner first, you can develop compliance that sticks.

Employees --- Business enterprises --- Occupational training --- Compliance --- Compliant behavior --- Conformity --- Cooperativeness --- Psychology --- Business organizations --- Businesses --- Companies --- Enterprises --- Firms --- Organizations, Business --- Business --- Employee development --- Employee training --- Employees, Training of --- In-service training --- Inservice training --- On-the-job training --- Training of employees --- Training within industry --- Vestibule schools --- Employer-supported education --- Training of --- Law and legislation&delete& --- Compliance costs --- Law and legislation --- E-books --- Compliance. --- Compliance costs. --- Training of. --- Law and legislation.

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This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.

Tax administration and procedure. --- Taxpayer compliance. --- Tax compliance --- Compliance --- Tax collection --- Tax practice --- Tax procedure --- Taxation --- Tax administration and procedure --- Taxpayer compliance --- E-books --- Macroeconomics --- Public Finance --- Efficiency --- Optimal Taxation --- Tax Evasion and Avoidance --- Taxation, Subsidies, and Revenue: General --- Personal Income, Wealth, and Their Distributions --- Public finance & taxation --- Personal income --- Tax gap --- Tax administration core functions --- Compliance costs --- Revenue administration --- National accounts --- Revenue performance assessment --- Income --- Revenue --- United States

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Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.

Economic development. --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Taxation --- Production and Operations Management --- Fiscal Policy --- Fiscal Policies and Behavior of Economic Agents: General --- Debt --- Debt Management --- Sovereign Debt --- Taxation, Subsidies, and Revenue: General --- Tax Evasion and Avoidance --- Human Capital --- Skills --- Occupational Choice --- Labor Productivity --- Public finance & taxation --- Macroeconomics --- Tax administration core functions --- Compliance costs --- Tax return filing compliance --- Labor productivity --- Tax Administration Diagnostic and Assessment Tool (TADAT) --- Revenue administration --- Production --- Revenue performance assessment --- Tax administration and procedure --- Armenia, Republic of