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Édifier Une Culture Fiscale, Civique Et Citoyenne Un Ouvrage de Référence Mondial Sur l'Éducation Des Contribuables, Seconde Édition

Édifier Une Culture Fiscale, Civique Et Citoyenne Un Ouvrage de Référence Mondial Sur l'Éducation Des Contribuables, Seconde Édition

          
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About the Book

Le respect volontaire des obligations fiscales par les contribuables, lorsqu'il est généralisé, joue un rôle majeur dans les efforts déployés par les pays en vue de mobiliser les recettes fiscales nécessaires pour atteindre les Objectifs de développement durable. À cette fin, les pays s'emploient de plus en plus à éduquer les contribuables actuels et futurs, à communiquer avec eux, et à les aider dans le but de promouvoir une culture du civisme fiscal fondée sur les droits et les responsabilités, dans laquelle chaque citoyen considère que le paiement de l'impôt est une composante à part entière de la relation qu'il entretient avec les pouvoirs publics. L'accent mis par ces derniers sur l'éducation et l'assistance aux contribuables permet d'établir une passerelle entre l'administration fiscale et les citoyens, et lorsqu'elles sont correctement mises en oeuvre, les initiatives en la matière peuvent jouer un rôle clé pour transformer la culture fiscale.

S'appuyant sur de précédentes analyses de l'OCDE dans ce domaine, cette publication est destinée à aider les autorités fiscales à concevoir et déployer des initiatives en faveur de l'éducation des contribuables. Elle passe en revue 140 initiatives mises en oeuvre dans 59 pays développés et en développement, offre une typologie de classification des différentes approches de l'éducation des contribuables, et identifie les difficultés communes et les solutions pour y remédier. De manière plus générale, cette publication, qui fait partie de travaux plus vastes de l'OCDE consacrés au civisme fiscal, vise à encourager la poursuite des recherches et des discussions, notamment dans les pays en développement, afin de mieux comprendre et à terme renforcer le civisme fiscal et le respect volontaire des obligations fiscales par les contribuables.


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Product Details
  • ISBN-13: 9789264400559
  • Publisher: Organization for Economic Co-operation and Development (OECD)
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 512 gr
  • ISBN-10: 9264400559
  • Publisher Date: 04 Jan 2022
  • Height: 279 mm
  • No of Pages: 164
  • Spine Width: 11 mm
  • Width: 210 mm


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Édifier Une Culture Fiscale, Civique Et Citoyenne Un Ouvrage de Référence Mondial Sur l'Éducation Des Contribuables, Seconde Édition
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