02005nam a2200181   4500001000700000100004100007101000800048200010300056210002300159215002000182300004900202330149300251606002001744606001601764606002501780606000901805710000901814393478  a20150925d2015       y0pory50      ba  aeng  aUpdate on voluntary disclosure programmesbRecurso eletrónicoea pathway to tax compliancefOECD  a[S.l.]cOECDd2015  a1 CD-ROMd12 cm  aFicheiro de 1,89 MB em formato PDF (131 p.).  aIntroduction. Executive summary. 1. Voluntary Compliance as part of the Compliance Strategy. 2. Establishing Voluntary Compliance Programmes. 2.1 Permanent programmes vs. temporary programmes. 2.2 Decision making steps. 3. Principles for Successful Voluntary Disclosure Programmes. 3.1 Clear about its aims and its terms. 3.2 Deliver demonstrable and cost-effective increases in current revenues. 3.3 Be consistent with the generally applicable compliance and enforcement regime. 3.4 Help to deter non-compliance. 3.5 Improve levels of compliance among the population eligible for the programme. 3.6 Complement the immediate yield from disclosures with measures that improve compliance in the longer-term. 4. Increasing Voluntary Compliance Uptake via Guidelines. 5. Comparison of Key Features of Voluntary Disclosure Programmes. 5.1 Country approaches towards non-compliance. 5.2 Voluntary disclosure programmes and general rules. 5.3 Other observations. 5.4 Summary table. Annex. Argentina. Australia. Austria . Belgium. Canada. Chile. China (People's Republic of). Costa Rica. Croatia. Czech Republic. Denmark. Estonia. Finland. France. Germany. Hungary. Iceland. India. Indonesia. Ireland. Italy. Japan. Jersey. Korea. Latvia. Liechtenstein. Lithuania. Luxembourg. Malaysia. Malta. Mexico. The Netherlands. New Zealand. Norway. Poland. Portugal. Russian Federation. Singapore. Slovak Republic. Slovenia. South Africa. Spain. Sweden. Switzerland. Turkey. United Kingdom. United States.  aEVASÃO FISCAL  aFISCALIDADE  aBENEFÍCIOS FISCAIS  aOCDE  aOCDE