02161nam a2200229 4500 393478 393478 20150925d2015 y0pory50 ba eng Update on voluntary disclosure programmes Recurso eletrónico a pathway to tax compliance OECD [S.l.] OECD 2015 1 CD-ROM 12 cm Ficheiro de 1,89 MB em formato PDF (131 p.). Introduction. 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. EVASÃO FISCAL 230953 FISCALIDADE 230956 BENEFÍCIOS FISCAIS 247441 OCDE 246089 OCDE 246089 Oferta 0 PJCD_268_000000000000000 2022-06-06 PJCD268 425927 PJ PJ PJ1CD268_53 PJCD268 2022-06-06 0 MO Oferta