impozitare

Every worker and employer is directly affected by taxes on wages. Taxation is one of the principal ways we finance public services. It also helps us achieve important social objectives, such as redistributing wealth to address inequalities. But as the …

This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments outside …

You are invited to join a webinar on 9 June at 15h00 with OECD experts to discuss the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). This online event follows the signing ceremony which took place in Paris on 7 …

Reducing air pollution and mitigating climate change risks such as storms, floods and sea level rise calls for higher taxes on domestic energy use. Taking one third of the revenues raised through such taxes to fund cash transfers, will make it easier f…

In many OECD countries, student debt is rising, and in many others, public debts are persistently high. How can policy makers decide on the right financing mix for students and governments? This is where taxes have an important role to play. In a nutsh…