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Public finance --- Tax law --- 439 Fiscaal recht
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439 Fiscaal recht --- 439 Fiscaal recht. --- Sociology of law --- Commercial law. Economic law (general) --- Netherlands
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Impôts des personnes physiques --- Impôts des sociétés --- Personenbelastingen --- Vennootschapsbelastingen --- 439 Fiscaal recht
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This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies. The publication presents the results of the 2020 International Survey on Revenue Administration (ISORA), a multi-organisation international survey to collect national-level information and data on tax administration governed by four partner organisations: CIAT, the IMF, IOTA and the OECD. As with the previous survey round, the Asian Development Bank (ADB) also participated in ISORA 2020 along with the four partner organisations The publication is structured around nine chapters that examine and comment on tax administration performance and trends up to the end of the 2019 fiscal year, and it includes a variety of examples supplied by tax administrations to highlight recent innovations and good practices. The publication also has two annexes containing all the ISORA 2020 data, which form the basis of the analysis in the report, as well as the details of the administrations that participated in this publication.
439 Fiscaal recht --- Yearbooks --- Tax administration and procedure --- Tax practice --- Tax procedure --- Taxation --- E-books
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Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for taxation, spending and debt management, have a bearing on economic efficiency and ultimately growth.
439 Fiscaal recht --- 310 Staatsinrichting. Belgie --- Fiscaal Federalisme --- Brazil --- Canada --- China --- Germany --- Economic conditions.
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As financial markets put more and more pressure on governments to reduce their deficits and debts, sub-central levels of government are a key player in the implementation of national strategies. The room for manoeuvre to implement consolidations strategies coordinated across levels of government highly depends on the institutional structure of intergovernmental relations, and the effectiveness of their multi-level governance structure. This was already the case for recovery strategies, in the beginning of the crisis. This report provides an overview of the institutional and financial relations across levels of government that enables policymakers evaluate their position and identify good practices for mobilizing sub-central governments for national growth, equity and stability objectives. This report is divided into two parts: the first part is analytical and the second part provides institutional and quantitative country information and comparisons.
Finance, Public --- Accounting. --- Government accounting --- Governmental accounting --- Public accounting --- 439 Fiscaal recht --- 310 Staatsinrichting. Belgie --- Fiscaal Federalisme
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439 Fiscaal recht --- Tax law --- Belgium --- Fiscaal recht. --- Tijdschrift. --- België. --- Tax administration and procedure --- Local taxation --- Fiscal policy --- Impôt local --- Politique fiscale --- Periodicals --- Périodiques
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Criminal law. Criminal procedure --- Belgium --- #SBIB:012.AANKOOP --- #SBIB:340H50 --- #A0108A --- 439 Fiscaal recht --- Strafrecht --- C5 --- verslaving --- Maatschappelijke organisaties en maatschappelijk leven
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Tax law --- fraude --- belastingontduiking --- fiscaal recht --- Criminal law. Criminal procedure --- Belgium --- 439 Fiscaal recht --- Droit fiscal --- Fraude fiscale --- Choix de la voie la moins imposée --- Belgique
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Tax law --- Belgium --- 439 Fiscaal recht --- successierechten --- erfrecht --- fiscaliteit, vrijstelling --- onroerende goederen --- recht, huwelijk --- Droit fiscal --- Droits de succession --- Belgique --- Région flamande --- Exemptions et réductions --- Logement familial
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