OECD Guidelines on Tax Compliance

The OECD Guidelines on Tax Compliance provide recommendations for countries to ensure fair and efficient tax systems. They emphasize transparency, accountability, and cooperation between governments and taxpayers. The guidelines aim to simplify tax rules, promote voluntary compliance, and prevent tax avoidance and evasion. By encouraging good practices in tax administration, the OECD helps to create a level playing field where individuals and businesses pay their fair share of taxes, contributing to public services and economic stability. Overall, these guidelines seek to enhance trust and effectiveness in tax systems worldwide.