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Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).

Tax revenue estimating.

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This note explores the conditions, design elements, and implementation considerations of a successful voluntary disclosure program (VDP), including its compliance with anti-money laundering/combating the financing of terrorism (AML/CFT) international standards. The note emphasizes that such a program must be offered in the context of a considerably strengthened and credible enforcement capacity-one that is explicitly publicized to taxpayers-to avoid undermining tax morale.

Tax revenue estimating.

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Tax revenue estimating --- Methodology.

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A Powerpoint presentation by the chief of staff of the Joint Committee On Taxation to the New York State Bar Association on January 29, 2008.

Tax revenue estimating

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Tax revenue estimating --- Income tax