How to Implement Electronic Fiscal Reporting (Fiscalization)

How to Implement Electronic Fiscal Reporting (Fiscalization)
Author :
Publisher : International Monetary Fund
Total Pages : 27
Release :
ISBN-10 : 9798400251641
ISBN-13 :
Rating : 4/5 ( Downloads)

Book Synopsis How to Implement Electronic Fiscal Reporting (Fiscalization) by : José Maria Pires

Download or read book How to Implement Electronic Fiscal Reporting (Fiscalization) written by José Maria Pires and published by International Monetary Fund. This book was released on 2023-11-06 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: To improve the management of tax compliance risks, tax administrations are increasingly seeking opportunities to enhance their access and use of data. For many years, there has been a worldwide trend to implement electronic fiscal reporting (also known as fiscalization) to achieve these aims. Fiscalization refers to the process of automated reporting of a taxpayer’s business activities to the tax administration. When implemented as an integral part of compliance risk management processes, fiscalization will contribute to an improvement in tax compliance by making it easier for taxpayers to voluntarily comply, and discouraging taxpayers who may choose to not report their business transactions. However, fiscalization alone will not address all tax compliance risks. This how-to note provides practical guidance about the case for fiscalization and implementation approaches, including good practices and practices to avoid in relation to the key dimensions of fiscalization: data collection, data analysis, integration with compliance risk management, consumer engagement, and implementation.


How to Implement Electronic Fiscal Reporting (Fiscalization) Related Books

How to Implement Electronic Fiscal Reporting (Fiscalization)
Language: en
Pages: 27
Authors: José Maria Pires
Categories: Business & Economics
Type: BOOK - Published: 2023-11-06 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

To improve the management of tax compliance risks, tax administrations are increasingly seeking opportunities to enhance their access and use of data. For many
Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency
Language: en
Pages: 56
Authors: Peter Casey
Categories: Business & Economics
Type: BOOK - Published: 2015-03-30 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added
Albania: Enhancing Tax Administration Capacity During Challenging Times
Language: en
Pages: 41
Authors: International Monetary
Categories: Business & Economics
Type: BOOK - Published: 2022-04-15 - Publisher: International Monetary Fund

DOWNLOAD EBOOK

The purpose of this mission was to assist the General Directorate of Taxes (GDT) in taking stock of reform efforts and provide advice on future efforts. In rece
Bureau of Government Financial Operations
Language: en
Pages: 484
Authors: United States. Congress. House. Committee on Appropriations
Categories: United States
Type: BOOK - Published: 1984 - Publisher:

DOWNLOAD EBOOK

Finance
Language: en
Pages: 504
Authors:
Categories: Finance
Type: BOOK - Published: 2006 - Publisher:

DOWNLOAD EBOOK