000			02161nam a2200229 4500
001			393478
090			_a393478
100			_a20150925d2015 y0pory50 ba
101			_aeng
200			_aUpdate on voluntary disclosure programmes _bRecurso eletrónico _ea pathway to tax compliance _fOECD
210			_a[S.l.] _cOECD _d2015
215			_a1 CD-ROM _d12 cm
300			_aFicheiro de 1,89 MB em formato PDF (131 p.).
330			_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.
606			_aEVASÃO FISCAL _9230953
606			_aFISCALIDADE _9230956
606			_aBENEFÍCIOS FISCAIS _9247441
606			_aOCDE _9246089
710			_aOCDE _9246089
955			_xOferta