This guidance note has been prepared to assist member revenue bodies advance their thinking and practices concerning the monitoring of taxpayers’ compliance with the tax laws and to generally promote
Organisation for Economic Co-operation and Development70
This Code of Conduct sets out core elements of co-operation between tax administrations and platform operators, and is designed to support compliance in all situations. The benefits foreseen from this
Organisation for Economic Co-operation and Development130
This paper investigates the feasibility of wealth taxation in developing countries. It uses rich administrative data from Colombia and leverages a government-designed program for voluntary disclosures