ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT FORUM ON TAX ADMINISTRATION: SMALL/MEDIUM ENTERPRISE (SME) COMPLIANCE SUBGROUP Information Note Understanding and Influencing Taxpayers’ Compliance Behaviour

Presenting a Risk-Based Tax Audit Model for Small and Medium Enterprises (SMEs) in Iran

Abstract Today, small businesses play a role in the economic growth of the country, and given the remarkable capacity of their businesses and their contributions to payroll taxes, metrics and increases. Risk in these firms will have a significant impact on tax revenues, so estimating and analyzing the risk associated with economic agents is one of the pressing needs of the tax system in the co...

Quebec ’ s Baby Bonus : Can Public Policy Raise Fertility ? January 24 , 2002 Kevin Milligan

Fertility rates across the countries of the Organisation for Economic Co-operation and Development (OECD) have declined sharply since the 1960s. This decrease raises public policy concerns because the funding of many social programs, such as public pensions and health care, relies on transfers across generations. Elderly citizens receive benefits funded by younger workers, who, in turn, expect ...

CENTRE FOR CO-OPERATION WITH NON-MEMBERS DIRECTORATE FOR FINANCIAL, FISCAL AND ENTERPRISE AFFAIRS OECD Global Forum on Competition

V. Challenges for Tax Policy in Oecd Countries

Tax design needs to balance considerations of economic efficiency, equity and enforceability Modern OECD economies have fundamental economic and social objectives that require public spending. This in turn must be financed mainly through taxation. However, because taxation inevitably impinges on most aspects of economic activity, careful consideration must be given to its design – in addition t...

ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT GLOBAL SCIENCE FORUM Best Practices for Ensuring Scientific Integrity and Preventing Misconduct

Misconduct in research (for example, fabrication, falsification, and plagiarism) damages the scientific enterprise, is a misuse of public funds, and undermines the trust of citizens in science and in government. Misconduct is a special concern for governmental administrators, who are the primary constituency of the OECD Global Science Forum. On behalf of the public, and to achieve societal bene...