Cargando…
Rethinking tax services : the changing role of tax service providers in SME tax compliance.
The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integ...
| Clasificación: | Libro Electrónico |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD,
[2016]
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_ocn949757602 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m o d | ||
| 007 | cr cnu|||||||| | ||
| 008 | 160513t20162016fr a ob i000 0 eng d | ||
| 040 | |a HNK |b eng |e rda |e pn |c HNK |d AUM |d HNK |d UMC |d OCLCF |d CAUOI |d VT2 |d SINTU |d ESU |d REB |d OCLCQ |d COO |d OCLCO |d OCLCQ |d UKAHL |d YDX |d EBLCP |d OCLCO |d OCLCQ |d OCLCO | ||
| 019 | |a 961854034 |a 1181902371 | ||
| 020 | |a 9264256202 |q (pdf) | ||
| 020 | |a 9789264256200 |q (pdf) | ||
| 020 | |a 9264256083 | ||
| 020 | |a 9789264256088 | ||
| 020 | |z 9264256083 |q (print) | ||
| 020 | |z 9789264256088 |q (print) | ||
| 024 | 3 | |a 9789264256088 | |
| 035 | |a (OCoLC)949757602 |z (OCoLC)961854034 |z (OCoLC)1181902371 | ||
| 037 | |b 00019989 | ||
| 050 | 4 | |a HJ2305 |b .R48 2016 | |
| 082 | 0 | 4 | |a 336.2 |2 23 |
| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a Rethinking tax services : |b the changing role of tax service providers in SME tax compliance. |
| 264 | 1 | |a Paris : |b OECD, |c [2016] | |
| 264 | 4 | |c ©2016 | |
| 300 | |a 1 online resource (123 pages) : |b color illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 347 | |a text file | ||
| 347 | |b PDF | ||
| 504 | |a Includes bibliographical references. | ||
| 588 | 0 | |a Online resource; title from PDF title page (OECD iLibrary, viewed May 13, 2016). | |
| 505 | 0 | |a Preface -- Foreword -- Executive summary -- Introduction -- Perspectives on SMEs and tax compliance -- SME tax services -- Tax service providers in a dynamic market -- How tax administrations can relate to tax service providers -- Finding and implementing a tax service provider strategy -- Conclusions and recommendations for tax administrations -- Findings from the survey of tax administrations and tax service providers. | |
| 520 | 3 | |a The landscape of tax services, traditionally provided by parties such as tax advisors, accountants and other tax practitioners, is changing, thanks to new technologies and services such as online accounting and filing, mobile devices, and machine-to-machine communication. This may lead to more integrated tax systems, in which taxation is part of the day-to-day operations of SMEs. This report provides an overview of relevant technological and business developments and new service solutions. It also explores how these influence SMEs, tax service providers and tax administrations - and the way that they co-operate. Tax administrations can adopt different types of network strategies for co-operating with tax service providers. The report identifies four basic network strategies. In countries without an established tax service provider infrastructure, such as developing and emerging economies, leveraging new technologies (such as online services and mobile payment) may create new possibilities for providing infrastructure that is both beneficial for SMEs and promotes tax compliance. | |
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Tax administration and procedure. | |
| 650 | 0 | |a Small business |x Taxation. | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 6 | |a Petites et moyennes entreprises |x Impôts. | |
| 650 | 7 | |a Small business |x Taxation |2 fast | |
| 650 | 7 | |a Tax administration and procedure |2 fast | |
| 710 | 2 | |a Organisation for Economic Co-operation and Development, |e issuing body. | |
| 776 | 0 | 8 | |i Print version: |t Rethinking tax services. |d Paris : OECD, [2016] |w (DLC) 2016463255 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6412533 |z Texto completo |
| 938 | |a Askews and Holts Library Services |b ASKH |n AH36604903 | ||
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6412533 | ||
| 938 | |a YBP Library Services |b YANK |n 17141479 | ||
| 994 | |a 92 |b IZTAP | ||