prvr9nDp2d on "discretion is very large"

prvr9nDp2d — Tue, 27 Aug 2013 23:08:26 +0000

standardize tax administration discretion International Comparison 
 
 one , the concept of tax administration comparison and reference 
 20 the early 1980s , from Canada , the United States , the Netherlands and other countries of the sub- initiated tax reform swept the world , the concept of changing the tax administration is one very important element, is widely regarded as a major breakthrough for Tax Justice . Traditional tax administration to force management as the center : the tax authorities in tax collection in a dominant position , discretion is very large , the taxpayer can only passively obey an executive order or disposition of the tax authorities notified the taxpayer in order to achieve compliance . 
 accompanied from "mandatory" to "service" the introduction of administrative philosophy , Western scholars study the theory of taxation has also been a new development , " If you want to reduce the tax authorities tax avoidance , so that taxpayers' voluntary compliance , we must change the traditional high pressure to force policy . " these results together with the intensification of contradictions between reality levied , directly contributed to the Western concept of national tax administration to the service from a mandatory comprehensive change. For example , 
 Canada Revenue Agency expressed their commitment " to the taxpayer as the center of administrative philosophy and culture "; 
 U.S. Internal Revenue Service (IRS) Secretary every public commitment to all taxpayers continue to improve services, achieve a fair and efficient and so on. 
 the Netherlands to follow modern enterprise management concepts and methods , combined with tax collection and management , to establish a " service- based, integrated management , serving the people " and " management" philosophy and dedication to achieve " integrity, responsibility and prudence ." . 
 online questionnaire show that the taxpayer is easier to accept and respond to the tax authorities in a timely manner , the plot 
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