Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance

19 Pages Posted: 13 Dec 2018

Date Written: September 10, 2018

Abstract

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

Neubig, Thomas S., Global Tax Administration Initiatives Addressing Tax Evasion and Avoidance (September 10, 2018). Available at SSRN: https://ssrn.com/abstract=3288261 or http://dx.doi.org/10.2139/ssrn.3288261

Thomas S. Neubig (Contact Author)

Tax Sage Network ( email )

101 Harbourview Drive
Locust Grove, VA 222508
United States

HOME PAGE: http://www.taxsagenetwork.com

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