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IOTA

Implementing Environmental Taxes: Norway-best practices and lessons learnt

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This is the Presentation from Norway for the Webinar on Implementing Environmental Taxes Download March 2024 Norway has a long history of using excise taxes to internalise external costs. The presentationl gives a short overview of the excise taxes with an environmental basis used by Norway, with a focus on the CO2-tax and road usage tax on fuel products. The presentation also discuss current issues regarding the CO2-tax, including the relationship to emission trading and handling of biofuels. Battery electric vehicles and hybrid electric vehicles currently dominate new car sales in Norway, and in this context a project to replace the road usage tax on fuels with a national position based (GPS-based) road user charging system are discussed.

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Intra-European Organisation of Tax Administrations

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Tax network Overview About The Intra-European Organisation of Tax Administrators (IOTA) offers its members a platform for cooperation at the European level. Through IOTA, members have the opportunity to exchange information and good practices. Further, IOTA provides professional knowledge and expertise on practical tax administrative issues through technical Events (workshops, case study workshops, special interest workshops, hot topic workshops, forums, webinars, etc), its Annual International Conference, projects (conducted as part of the Forums’ mandates as well as sponsored by members), Technical Enquiries, Technical Assistance, Publications (Tax Tribune Magazine, IOTA Papers, IOTA Books, Reports, Guides, etc.). IOTA has 44 member states. Objectives Improve effectiveness and efficiency of tax administrations Regional and international partnership and cooperation Forum for exchange Technical assistance Activities Research Conferences Publications Seminars and workshops Organisational Structure IOTA Secretariat Responsibilities Technical and administrative functions of the organisation Affairs entrusted by the General Assembly, the Executive Council and the President General Assembly (annually) Members Heads of the tax administrations of the member countries Responsibilities Supreme decision-making body of IOTA Executive Council Members President, eight members Responsibilities Managing and following up on the performance of activities Executing the budget supervising the Secretariat Resources Annual membership contributions that are calculated on the basis of the average GDP of members in the last three years, whereby members are classified in eight groups Fees received from observers Voluntary contributions and donations Fees received from the provision of services Related websites Intra-European Organisation of Tax Administrations (IOTA)

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ENVIRONMENTAL TAX REFORM AND CARBON PRICING TO FACILITATE THE TRANSITION TO A GREEN ECONOMY

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This is the Presentation from the South African National Treasury for the NTO Webinar on Environmental Taxes Download March 2024 South Africa faces a host of environmental challenges as its economy burgeons, including greenhouse gas emissions, air pollution, land degradation, biodiversity loss, water quality decline, and mounting solid waste generation. This presentation examines the pivotal role of environmental tax reforms and carbon pricing play in steering the country towards a greener economy. By leveraging environmental taxes, South Africa aims to efficiently tackle these challenges while promoting sustainable practices. The Carbon Tax policy, established after extensive stakeholder consultations and meticulous planning, serves as a cornerstone in enforcing accountability and ensuring that the true costs of greenhouse gas emissions are factored into decision-making processes, thus advancing the cause of environmental conservation.

ENVIRONMENTAL TAX REFORM AND CARBON PRICING TO FACILITATE THE TRANSITION TO A GREEN ECONOMY Read More »

Inter-American Center of Tax Administrations (CIAT)

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Download March 2024 The Inter-American Center of Tax Administrations (CIAT) is a member of the Network of Tax Organisations (NTO). To learn more about CIAT, have a look at the CIAT factsheet. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here.

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Exchange and Reflection Forum for Tax Administration Leaders (CREDAF)

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Download March 2024 The Exchange and Reflection Forum for Tax Administration Leaders (Cercle de réflexion et d’echange des dirigeants des administrations fiscales) (CREDAF) is a member of the Network of Tax Organisations (NTO). To learn more about CREDAF, have a look at the CREDAF factsheet. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here.

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The Network of Tax Organisations – A Practical Guide

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Download March 2024 Compiled by the NTO members, the NTO Practical Guide looks at regional and international collaboration in the field of tax administration. This publication aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. Overall, the NTO Practical Guide: Looks at regional and international collaboration in the area of tax administration against the backdrop of ever deeper global economic integration and international cooperation on taxation matters. Outlines the rationale of cross-border cooperation in the area of tax administration, the added value of tax organisations, and the objectives pursued by the creation of the NTO Provides an overview of NTO member organisations including, their organisational structure, membership, objectives, activities, and achievements, as well as their role in the international cooperation on tax matters.

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Intra-European Organisation of Tax Administrations (IOTA)

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Download March 2024 The Intra-European Organisation of Tax Administrations (IOTA) is a member of the Network of Tax Organisations (NTO). To learn more about IOTA, have a look at the IOTA factsheet. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here.

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Association of Tax Authorities of Islamic Countries (ATAIC) Factsheet

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Download March 2024 The Association of Tax Authorities of Islamic Countries (ATAIC) is a member of the Network of Tax Organisations (NTO). To learn more about ATAIC, have a look at the ATAIC factsheet. Further information on all ten NTO members can be found in the NTO Practical Guide. The NTO Practical Guide aims to provide an overview of the functions of regional and international tax organisations, the nature of their institutional arrangements, as well as the activities they are performing and to draw some light on the recently created NTO. To access the full guide, please click here.

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