Overview of Tax Administrations: Structure; Income, Resourcers and Personnel; Operation and Digitalization

Disponível somente em PDF. Extraído do CIAT.

Resumo: “The following pages summarize some of the most relevant information contained in the ISORA survey (International Survey on Revenue Administrations) for the last available year (2017). They review the institutional structure, organization and autonomy of Tax Administrations (TAs), their income, resources and personnel, and basic characteristics of their operation, with particular attention to the digitalization of the Tax Administrations (taxpayer segmentation, registration channels, return filing and payment; provision of electronic services, electronic invoicing systems; tax arrears; audit results).

After a brief introduction to coverage and history of ISORA, the content is organized into three chapters and discuss the results of the survey, summarized in 45 tables and 22 graphs¹ which offer information aggregated by groups of countries (depending on their income level) and individually for the CIAT member countries.”

Autor(es): Santiago Díaz de Sarralde Miguez

Assunto: Direito

Tipo de material: Livro digital

ISBN: 978-9962-722-04-5

Descrição física: 61 p.

Local de publicação: [S.l.]

Editora: CIAT

Ano: 2019

Código Cutter: M634o

CDD: 343.04