International Fiscal Association
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The International Fiscal Association (IFA) was established in 1938 as the only
non-governmental A non-governmental organization (NGO) or non-governmental organisation (see spelling differences) is an organization that generally is formed independent from government. They are typically nonprofit entities, and many of them are active in ...
and non-sectoral international organisation dealing with fiscal matters. Its headquarters are in the
Netherlands ) , anthem = ( en, "William of Nassau") , image_map = , map_caption = , subdivision_type = Sovereign state , subdivision_name = Kingdom of the Netherlands , established_title = Before independence , established_date = Spanish Netherl ...
. The objects of IFA are the study and advancement of
international International is an adjective (also used as a noun) meaning "between nations". International may also refer to: Music Albums * ''International'' (Kevin Michael album), 2011 * ''International'' (New Order album), 2002 * ''International'' (The T ...
and
comparative law Comparative law is the study of differences and similarities between the law (legal systems) of different countries. More specifically, it involves the study of the different legal "systems" (or "families") in existence in the world, including the ...
in regard to
public finance Public finance is the study of the role of the government in the economy. It is the branch of economics that assesses the government revenue and government expenditure of the public authorities and the adjustment of one or the other to achiev ...
, specifically international and comparative fiscal law and the financial and
economic An economy is an area of the production, distribution and trade, as well as consumption of goods and services. In general, it is defined as a social domain that emphasize the practices, discourses, and material expressions associated with the ...
aspects of
tax A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or n ...
ation. IFA hosts annual congresses and produces scientific publications relating to subjects chosen as the main topics of each congress. The subjects chosen for the congresses are chosen in the interest of developing international tax policy and norms. Each subsequent report presented at each congress consists of a country-by-country report on the international tax topics chosen. Membership of IFA is around 13,500, representing 118 countries, 72 of which have individual IFA Branches that conduct their own events in addition to feeding to the broader IFA Central based at the headquarters. Membership includes an array of individuals who play a role in fiscal policy work and development such as academics, tax practitioners, and government officials. Along with the increasing
internationalization In economics, internationalization or internationalisation is the process of increasing involvement of enterprises in international markets, although there is no agreed definition of internationalization. Internationalization is a crucial strateg ...
of the world's economies,
international tax International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the ...
issues have become more numerous and of greater importance. IFA has played a role both in the development of certain principles of international taxation and in providing possible solutions to problems arising in their practical implementation since the end of the
Second World War World War II or the Second World War, often abbreviated as WWII or WW2, was a world war that lasted from 1939 to 1945. It involved the vast majority of the world's countries—including all of the great powers—forming two opposi ...
. IFA's governance structure is two-fold, with an executive board managing the day-to-day activities of the organisation, and with a general council to look towards long-term goals. The current president of IFA, chairing both the executive board and the general council, is M. Clayson. The secretary general is Jean-Blaise Eckert.


References


External links


International Fiscal Association Home PageYoung IFA Network (YIN)
Tax organizations {{finance-stub