Global Challenges in Tax Administration

Résumé du livre

This book brings together a collection of papers from the 6th Biennial International Conference on Tax Administration held by the Australian tax research group - Atax. The papers address the very latest perspectives in such diverse topic areas as taxpayer rights and remedies; tax compliance costs and evasion; tax decision making; and tax rulings. Tax administration organisations and related bodies that are discussed include the ATO, the European Court of Justice, the EC, Inland Revenue, IRS, the OECD, the UN and the World Trade Organisation.