Читать книгу Global Tax Governance. Taxation on Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR) Policies for Global Sustainability. Ongoing U.N. 2030 (SDG) and Addis Ababa Agendas - Jeffrey Owens - Страница 16

The primary goal of the tax authorities is to collect the taxes payable in accordance with the law in such a manner that will sustain confidence in the tax system. Some taxpayers, due to ignorance, carelessness, or deliberate actions as well as weaknesses in a tax administration, fail to meet their obligations.

However, there are some tax management issues such us as complexity and innovation in business structures, new financial products, large numbers of taxable persons and services, e-commerce developments, etc., that make this more difficult.

Therefore, tax administrations should have in place strategies and structures to ensure that non-compliance with tax law or tax fraud is kept to the minimum possible.

Primary Goal:	Collect the taxes.
High-level objective:	Increase voluntary compliance.
New objective:	Increase confidence in the tax administration.
New objective:	Change attitudes amongst tax officers.