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"Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments"

Taxpayer compliance. --- Tax evasion.

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Le standard minimum de l'Action 6 du projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) visant à empêcher l'octroi inapproprié des avantages des conventions fiscales est l'un des quatre standards minimums que les membres du Cadre inclusif sur le BEPS se sont engagés à mettre en œuvre. Ce rapport reflète les résultats du troisième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal, tel qu'approuvé par le Cadre inclusif sur le BEPS. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par chacun des 137 membres du Cadre inclusif en date du 30 juin 2020. Les données compilées pour cet examen par les pairs montrent que la Convention multilatérale est l'outil utilisé par la grande majorité des juridictions qui ont commencé à mettre en œuvre le standard minimum et que la Convention multilatérale a commencé à avoir un impact sur les conventions fiscales conclues par les juridictions qui l'ont ratifiée.

Double taxation --- Tax evasion --- Treaties. --- Prevention.

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Tax evasion --- Fraude fiscale --- Taxation --- Impôt --- Criminal provisions. --- Droit pénal

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Taxpayer compliance --- Income tax --- Tax evasion --- Tax administration and procedure --- Income tax. --- Tax administration and procedure. --- Tax evasion. --- Taxpayer compliance. --- United States.

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"A devastating insider exposé of the industry that hides the plutocrats' trillions from the taxman"--

Tax evasion. --- Wealth --- Income distribution. --- Moral and ethical aspects. --- Taxes --- Private finance --- Wealth - Moral and ethical aspects.