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20 century at the beginning of 80

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  • Started 12 years ago by vxAnNqwbBg

  1. vxAnNqwbBg
    Member

    The
    <p> specification of tax administrative discretion of the international comparison and reference of </p>
    <p> </p>Comparison of
    <p>, tax administrative idea and reference </p>
    <p>20 century at the beginning of 80, reform tax system initiated by the United States, Canada, Holland and other countries across the world, tax administrative idea transformation is one of the important content, is widely considered to be a major breakthrough in tax justice. The traditional tax administration to enforce the management as the center: the tax authorities in the leading position in the tax collection and administration, discretion is very large, the taxpayer can only follow the administrative order or notice of tax authorities passively, so as to realize the tax compliance obligations. </p>
    <p> accompanied from "forced" to "the service" administrative concept, western scholars on the study of the theory of Taxation also has a new development, "if want to reduce the tax authorities to tax, taxpayers, we must change the traditional strategy of coercion." These results with real levy the intensification of contradictions, directly contributed to the western countries the tax administrative idea from forced to change service. For example, </p>
    <p> Revenue Canada is committed to "to the taxpayer as the center of the administrative concept and culture"; </p>
    <p> the United States domestic income Bureau (IRS), each to all taxpayers, public commitment to constantly improve the service, to achieve fairness and efficiency. </p>
    <p> Holland will follow the ideas and methods of modern enterprise management, combined with the tax collection and management, the establishment of "to serve as the standard, comprehensive management, serving the masses" and "management" concept, dedicated to "integrity, responsibility and care". </p>Display
    <p> online questionnaires, taxpayers are more likely to accept and respond to tax organ in a timely manner, product </p>
    <p> 1/8 </p>

    Posted 12 years ago #

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