Handbook on Tax Administration, Second Revised Edition
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This internationally focused handbook provides valuable insight into the trends and developments of tax administrations.
Why this book?
The Handbook on Tax Administration provides a complete, systematic overview of modern Tax Administration. The book includes chapters on taxation; core business of a Tax Administration; developments in society; organizational structures; risk management, primary processes of Tax Administration, staff and support processes; planning and control; performance management; and change management. In this second edition a new chapter is included on the design and implementation of a diagnostic tool for Tax Administrations. It is an international Handbook in the sense that it aims to provide insight into the administration of taxes based on the experiences in various countries, by identifying examples of good practices of effective and efficient tax administration. The Handbook does not, however, aim to provide a blueprint for Tax Administrations, as legal, institutional, economic, social and cultural differences between countries prevent such an exercise.
The Handbook on Tax Administration is a valuable reference tool for tax policymakers, tax administrators and tax students, as well as for those interested in trends and developments in the structure and management of large public organizations.
Handbook on Tax Administration (Second Revised Edition)
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 1: Taxation
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 2: Core Business of a Tax Administration
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 3: Developments in Society and the Tax Community
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 4: Organizational Structures – Features of Tax Administration Design
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 5: Risk Management
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 6: Primary Processes
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 7: Staff and Support Processes
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 8: Planning and Control
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 9: Change Management
DOI: https://doi.org/10.59403/3a8rhas
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Chapter 10: Diagnostic Tool
DOI: https://doi.org/10.59403/3a8rhas
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Appendix I: Types of Taxes Administered by Tax Administrations
DOI: https://doi.org/10.59403/3a8rhas
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Appendix II: Overview of Taxes in Latin America
DOI: https://doi.org/10.59403/3a8rhas
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Appendix III: Overview of Mission Statements
DOI: https://doi.org/10.59403/3a8rhas
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Appendix IV: Model Code of Conduct – Inter-American Center of Tax Administrations (CIAT)
DOI: https://doi.org/10.59403/3a8rhas
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Appendix V: Sweden’s Practices on Campaigns to Influence Taxpayers’ Attitudes and Behaviour
DOI: https://doi.org/10.59403/3a8rhas
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Appendix VI: Dutch Fiscal Monitor: Survey on Taxpayers’ Satisfaction with DTCA Performance
DOI: https://doi.org/10.59403/3a8rhas
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Appendix VII: Overview of Leadership and Management Roles
DOI: https://doi.org/10.59403/3a8rhas
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Appendix VIII: Table of Cultural Differences in Index Figures (Based on Hofstede’s Model)
DOI: https://doi.org/10.59403/3a8rhas
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Appendix IX: Explanation of Different Cultural Dimensions According to Hofstede
DOI: https://doi.org/10.59403/3a8rhas
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Appendix X: Autonomy: CIAT Members’ Tax Administrations under the Autarchy Regime
DOI: https://doi.org/10.59403/3a8rhas
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References
DOI: https://doi.org/10.59403/3a8rhas
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