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 онлайн

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On the administrative side, the Tax Foundation estimates $409 billion for US federal income tax compliance costs on $3.5 trillion revenue. A straight global gross up comes to a $2.3 trillion in taxpayer administrative cost estimate. Combining the two yields approximately $5 trillion at stake. This estimate may be high when one considers that US income tax is more burdensome than most other taxes and jurisdictions. Regardless, its clearly in the trillions, so addressing even a portion of this opportunity would result in large benefits for taxpayers and tax administrators like.

Against the backdrop of a legacy of trillions annually of tax gap and administrative costs, the digital economy has arisen – bringing forth a range of challenges such as defining value for income taxation, collecting payroll taxes from the sharing and gig economy and defining a regime for collecting consumption taxes from cross border e-commerce. While the OECD is documenting the challenges, current responses and coordinating multilateral dialogue, in many cases jurisdictions are responding on a unilateral basis: