Models of Tax Administration – Key Trends in Developed Countries

Authors

  • Jonathan Leigh Pemberton Independent Adviser; Head of OECD’s tax administration unit until April 2015

Abstract

This article is based on the remarks I made at the October 2014 meeting of the Foro Fiscal at the Institut d’Economia de Barcelona. The views expressed here are my own and do not necessarily reflect those of the OECD or of its member countries. However, in describing the current trends in tax administration in OECD and other advanced and emerging economies, I have drawn extensively on the work of the OECD’s Forum on Tax Administration (FTA) and on the publication “Tax Administration 2013” in particular2. The discussion is primarily descriptive, rather than prescriptive but I do explore some of the challenges and opportunities facing revenue bodies at the moment.

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Published

13-04-2015

How to Cite

Leigh Pemberton, J. (2015). Models of Tax Administration – Key Trends in Developed Countries. Journal of Tax Administration, 1(1), 102–112. Retrieved from https://jota.website/jota/article/view/156

Issue

Vol. 1 No. 1 (2015): General Issue

Section

Articles

License

Copyright (c) 2015 Jonathan Leigh Pemberton

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