Tax Compliance by Design: Achieving Improved SME Tax Compliance by Adopting a System Perspective
收藏Organisation for Economic Co-operation and Development2026-03-14 收录
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https://www.oecd.org/en/publications/tax-compliance-by-design_9789264223219-en.html
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资源简介：
This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
