Continental Taxpayer Education Practical Guidelines
Taxpayer education is the process of informing and engaging current and future taxpayers, with a view of fostering and enhancing a culture of compliance and good “tax morale” among citizens.
Taxpayer education is the process of informing and engaging current and future taxpayers, with a view of fostering and enhancing a culture of compliance and good “tax morale” among citizens.
One vital component of the EOI infrastructure is the EOI unit. The EOI unit is the office in charge of running the EOI business on a daily basis. It is one of the starting points to consider when building an EOI system.
This technical note was developed to help revenue authorities to articulate the basic VAT policy and administration considerations regarding cryptocurrencies.
Advancement in technology and the advent of the internet has given rise to business models that enable entities to conduct business across many jurisdictions without having any physical nexus in these jurisdictions.
This case study outlines some steps that Zambia has taken to improve revenue collection from the mining sector, with support from the African Tax Administration Forum (ATAF), the Intergovernmental Forum on Mining...
This policy brief is designed to assist ATAF members in their tax policy considerations of the taxation of highly digitalised businesses operating in African countries.
ATAF’s opinion on the Inclusive Framework Pillar One (including the Unified Approach) and Pillar Two proposals to address the tax challenges arising from the digitalisation of the economy.
The paper provides an overview of the current international tax governance landscape and inroads towards inclusiveness.