TY  - GEN
AU  - Hellerstein,Walter
AU  - Buydens,Stéphane
AU  - Koulouri,Dimitra
TI  - Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation: A review and assessment 
T2  - OECD Taxation Working Papers,
PY  - 2018///
CY  - Paris
PB  - OECD Publishing
KW  - Taxation
N2  - This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax collection or other compliance obligation. The experience in addressing this problem has involved primarily consumption taxes, but the lessons that can be learned from it are applicable as well to other tax regimes that confront the same problem. The best available evidence at present indicates that simplified regimes can work well in practice, achieving a high level of compliance. The paper notes that the adoption of thresholds may be an appropriate solution to avoid imposing a disproportionate administrative burden on small businesses while a good communications strategy is essential to the success of a simplified regime
UR  - https://s443-doi-org.br.lsproxy.net/10.1787/64bcf5de-en
ER  -