Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance
19 Pages Posted: 13 Dec 2018
Date Written: September 10, 2018
Two global initiatives are examples of the effective use of tax systems instruments to protect countries’ tax sovereignty in a world of increasing globalization. These OECD/G20 initiatives will provide tax administration and policy researchers with valuable insights on taxpayer and government behaviors. In addition, a number of other multilateral tax administration initiatives are being undertaken to increase the capacity of tax administrations in both developed and developing countries. These additional multilateral initiatives will be important sources of tax administration knowledge from which to enhance the effectiveness and efficiency of their national tax administrations.
Keywords: Tax Administration, Tax Evasion, Tax Avoidance, Multilateral Initiatives, Tax Policy
JEL Classification: F50, F53, F55, F23, G18, G28, G38, H20, H26, H30, O17
Suggested Citation: Suggested Citation