Withholding Taxes and the Effectiveness of Fiscal Supervision and Tax Collection

Spindler-Simader, Karin

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Bulletin for International Taxation

Article . 2009 . Peer-reviewed

Data sources: Crossref

Bulletin for International Taxation

Article . 2010

Data sources: WU Research

Withholding Taxes and the Effectiveness of Fiscal Supervision and Tax Collection

descriptionPublicationkeyboard_double_arrow_right Article 30 Dec 2009 Austria English Publisher:IBFDJournal:Bulletin for International Taxation, volume 64 (eissn: 2352-9202,

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Authors: Spindler-Simader, Karin;

doi: 10.59403/z36d63

Withholding Taxes and the Effectiveness of Fiscal Supervision and Tax Collection

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Abstract

This article discusses some issues raised in IFA/EU Seminar G “The death of withholding taxes?” at the 63rd Congress of the International Fiscal Association, held in Vancouver, Canada on 2 September 2009. It focuses on the possible justification of withholding taxes based on the effectiveness of fiscal supervision and tax collection.

Country

Austria

Related Organizations

WU
Austria

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