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Tax Security Methods Implemented in Selected OECD Countries
Abstract
Taxes have the most significant share among the usual income sources of states. Taxes, the most important part of public revenues, are considered as a burden on taxpayers and therefore this leads taxpayers to try some tax base erosive practices to minimize the tax burden. This situation necessitated states to take tax security measures to prevent revenue losses. Tax security measures are the institutions established to prevent tax base erosion primarily through taxpayers' declaration in fair manner by also including the autocontrol mechanism. Therefore, it is inevitable for the states which do not want to lose and suffer due to an erosion in their revenues to implement some tax security measures. In many countries today, various tax security measures are implemented. This chapter analyzes the tax security methods implemented in USA, Germany, and UK.
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