Tax Transparency
In: Cordes, J.J., R.D. Ebel, and J.G. Gravelle, editors, The Encyclopedia of Taxation & Tax Policy (The Urban Institute Press, 2005)
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In: Cordes, J.J., R.D. Ebel, and J.G. Gravelle, editors, The Encyclopedia of Taxation & Tax Policy (The Urban Institute Press, 2005)
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In: Perspectives on Tax Law and Policy, Band 1
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In: Tax Notes International, Band 61, Heft 5
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In: 90 Southern California Law Review 449 (2017)
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In: Tax Notes International, Band 71, Heft 11, S. 993
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International corporate tax competition continues to exert pressure on legislatures to reduce corporate tax rates as well as the rate imposed on shareholders. To combat this pressure, this commentary recommends eliminating the corporate income tax. Instead corporations should become tax transparent so that a full taxon corporate income is imposed on corporate owners but collected initially at corporate level through a required withholding tax at the maximum rate applicable to individuals. Contemporary data processing capacity enables corporations to track share ownership and report to shareholders amounts withheld on their behalf so that they may include their shares of corporate income and claim a credit for the withholding.
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In: Australian Tax Forum, Band 34(1)
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In: Kristoffersson, Lang, Pistone, Schuch, Staringer, Storck,eds., Tax Secrecy and Tax Transparency: The relevance of confidentiality in tax law (Peter Lang 2013).
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In: JPUBE-D-22-00002
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Transnational tax information cooperation has the crucial role of empowering tax administrations to collect tax revenues in full and on time, thereby narrowing the tax gap created by international evasion and avoidance. However, the adequacy of established transnational tax information exchange systems in combatting international tax evasion and avoidance has been severely criticized and a new wave of progress on transparency has started after the 2008 global economic crisis. In this direction, Turkey set cross-border tax transparency high on its political agenda. Though, Turkey has operationalized new transnational tax cooperation agreements very slowly. Furthermore, Turkey's approach to exchanging information has displayed important deficiencies. This article demonstrates the reasons for the Turkish government's lack of urgency in making its cross-border tax affairs more transparent. It shows the ways in which cross-border tax transparency might be raised in the Turkish political agenda. The article concludes that the universal, rapid and consistent implementation of a coordinated response to cross-border tax evasion and avoidance through transparency efforts is bound by domestic public support and thus can only be obtained by the government in tandem with a popular mandate. La coopération transnationale en matière d'information fiscale a pour rôle crucial de donner aux administrations fiscales les moyens de percevoir les recettes fiscales dans leur intégralité et en temps voulu, réduisant ainsi le fossé créé par la fraude et l'évasion fiscales à l'échelle internationale. Cependant, l'adéquation des systèmes d'échange d'informations fiscales transnationaux établis pour lutter contre la fraude et l'évasion fiscales internationales a été sévèrement critiquée et une nouvelle vague de progrès en matière de transparence a débuté après la crise économique mondiale de 2008. Dans cette optique, la Turquie a fait de la transparence fiscale transfrontalière une priorité de son programme politique. Cependant, la Turquie a mis en œuvre très lentement les nouveaux accords de coopération fiscale transnationale. En outre, l'approche de la Turquie en matière d'échange d'informations présente d'importantes lacunes. Dans le présent article, nous démontrons les raisons du manque d'urgence du gouvernement turc à rendre ses affaires fiscales transfrontalières plus transparentes. Nous montrons comment la transparence fiscale transfrontalière pourrait être inscrite à l'agenda politique turc. L'article conclut que la mise en œuvre universelle, rapide et cohérente d'une réponse coordonnée à la fraude et à l'évasion fiscales transfrontalières par des efforts de transparence est liée au soutien de l'opinion publique nationale et ne peut donc être obtenue par le gouvernement qu'en tandem avec un mandat populaire.
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