31st Edition of Tax Tribune
This edition of the Tax Tribune is completely devoted to the presented and discussed issues at the 18th General Assembly, held in Belgrade from 3 to 4 July 2014. The theme of this General Assembly was “Be there on time – Best impact with right timing: engaging taxpayers’ and using information, data and interventions to influence compliance behaviours”. The Assembly was attended by over 150 delegates from IOTA Member and non-Member Tax Administrations, European Union, Organisation for Economic Cooperation and Development, International Monetary Fund, representatives of
other international organisations, tax practitioners and special guests.
improved support for voluntary compliance and targeted interventions to confront non-compliance. This included engaging taxpayers at the appropriate time and in an appropriate way to positively influence compliance behaviour. Also, discussed was the efficient and effective use of information to inform risk assess-
ment in the prioritisation of interventions.This special General Assembly edition of the Tax Tribune contains several presentations from speakers covering the views of academics, IOTA tax administration experts and partner international organisations. I would like to express my sincere gratitude to the authors of articles contained in this special edition of Tax Tribune. I would also thank you for your interest in IOTA and I look forward to your participation in our future activities.