Joint Audit 2019 – Enhancing Tax Co‑operation and Improving Tax Certainty: Forum on Tax Administration

Organisation for Economic Co-operation and Development2026-02-07 收录

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Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.

优化争议预防与争议解决机制成为企业与税务机关双方的核心关切，因其既可激励纳税人采取低风险合规行为，又能助力税务机关更合理地将资源配置到税务风险应对工作中。