Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 16 Countries (2018)

Type of Content
Journal ArticleCollections
ANZSRC Fields of Research
35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350108 - Taxation accounting35 - Commerce, management, tourism and services::3501 - Accounting, auditing and accountability::350104 - International accounting
16 - Studies in Human Society::1605 - Policy and Administration::160505 - Economic Development Policy
38 - Economics::3801 - Applied economics::380115 - Public economics - taxation and revenue
Related items
Showing items related by title, author, creator and subject.
-
Tax Design and Administration in a Post - BEPS Era: A Study of Key Reform Measures in 18 Countries
Sawyer AJ; Sadiq K; McCredie B (2018)The OECD’s Base erosion and Profit Shifting (BEPS) initiative is undergoing what may be the most challenging phase, namely ratification and implementation by countries and jurisdictions. In this paper we provide a ... -
Possible Value Added Tax Simplification Measures for Small Businesses in Botswana –Lessons from New Zealand
Sawyer AJ; Makara T (2019)The Value Added Tax (VAT)1 system in Botswana, introduced in July 2002, has since gone through several reforms. This includes: an increase in the VAT rate from its introductory rate of 10 per cent to the current 12 per ... -
Tax Compliance in the New Millennium
Sawyer AJ; Freudenberg B; Yong S; Lo K (2019)Taxpayer compliance is a critical part of any tax system, as without it the integrity of the tax system can be undermined. Previously, Jackson and Milliron published a comprehensive study reviewing and synthesising the ...