1. IŠŠŪKIAI MOKESČIŲ ADMINISTRAVIMUI EKONOMIKOS NUOSMUKIO SĄLYGOMIS.
- Author
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ALBAITYTE, Gitana
- Subjects
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TAX administration & procedure , *RECESSIONS , *FINANCIAL markets , *TAX laws - Abstract
Non-responsible policy of financial institutions and governments became one of the forces accelerating the financial turmoil. The use of inadequate monitoring of financial markets or monitoring gap, unfair managing personnel salaries system (bonuses etc.) as well as tax avoidance and evasion strategies of multinationals and richest individuals destroy state finances already weakened by the economic crisis. Under such circumstances new tasks for tax administrations arise around the world. In order to achieve the tasks mentioned above new measures or sets of measures must be created and applied. The enforcement of fair tax competition and voluntary compliance as well as the cross-border exchange of tax information become one of the most important strategic goals for state tax and tax administration policy, especially during the economic recession. The article analyses the main problems arising for tax administrations nowadays and emphasizes activities of international organizations aiming at changing tax and tax administration policy, especially during economic crisis. Thereby, the article presents with the analysis of the strategies and measures employed by the USA, Australia, UK, and Sweden in their attempts to enforce tax administration. [ABSTRACT FROM AUTHOR]
- Published
- 2009