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Enhancing Cross-Border Interoperability to Advance International Digitalization Cooperation
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作者 Luo Tianshu 《Belt and Road Initiative Tax Journal》 2023年第2期12-14,共3页
This paper delves into the national standards for e-invoices,the seamless integration of fully-digitalized e-invoices with international norms,and the digital identity system,shares the explorations and practices made... This paper delves into the national standards for e-invoices,the seamless integration of fully-digitalized e-invoices with international norms,and the digital identity system,shares the explorations and practices made by China’s tax authorities in cross-border interoperability,and proposes suggestions and outlook for future development. 展开更多
关键词 e-invoices Cross-border interoperability Tax administration Digital economy International cooperation Chinese practices
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Tax Reforms for Better Tax Administration:Georgian Experience 被引量:1
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作者 Ia Mikhelidze 《Belt and Road Initiative Tax Journal》 2021年第1期41-46,共6页
This article sets out to share the experience of the major tax reforms in Georgia,which is eventually recognized worldwide by reputable international organizations,including the International Monetary Fund,the World B... This article sets out to share the experience of the major tax reforms in Georgia,which is eventually recognized worldwide by reputable international organizations,including the International Monetary Fund,the World Bank and others.The article highlights,in particular,three factors that we believe were and remain key to Georgia’s success.These factors are:1.Efficient tax policy;2.Simple administration process;and 3.Proactive communication with taxpayers. 展开更多
关键词 Single-window concept e-filing e-invoice Automatic VAT refund system TADAT assessment Doing Business
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