Facing The Tax Problem
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Facing The Tax Problem
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Author : Twentieth Century Fund. Committee on Taxation
language : en
Publisher: New York, Twentieth Century Fund
Release Date : 1937
Facing The Tax Problem written by Twentieth Century Fund. Committee on Taxation and has been published by New York, Twentieth Century Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1937 with Taxation categories.
The Challenges Of Tax Reform In A Global Economy
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Author : James Alm
language : en
Publisher: Springer Science & Business Media
Release Date : 2005-11-29
The Challenges Of Tax Reform In A Global Economy written by James Alm and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-11-29 with Business & Economics categories.
This book presents 15 original papers and commentaries by a distinguished group of tax policy and tax administration experts. Using international examples, they highlight the state of knowledge of tax reform, present new thinking about the issue, and analyze useful policy options. The book’s general goal is to examine the current and emerging challenges facing tax reformers and to assess possible directions future reforms are likely to take. More specific themes include distributional issues, how to tax capital income, how to design specific taxes (e.g., the income tax, the value-added tax, the property tax), how to consider the politics and administrative aspects of tax reform, and how to combine the separate insights into comprehensive tax reform.
Facing The Issue Of Income Tax Discrimination
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Author : National Association of Manufacturers (U.S.). Taxation Committee
language : en
Publisher:
Release Date : 1955
Facing The Issue Of Income Tax Discrimination written by National Association of Manufacturers (U.S.). Taxation Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1955 with Income tax categories.
Confronting The Problems Of The Tax Avoidance And Evasion
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Author :
language : en
Publisher:
Release Date : 1987
Confronting The Problems Of The Tax Avoidance And Evasion written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Tax evasion categories.
The Law And Practice Of Singapore Income Tax
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Author : Soy Yoong Pok
language : en
Publisher:
Release Date : 2014
The Law And Practice Of Singapore Income Tax written by Soy Yoong Pok and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Income tax categories.
Taxation In The Digital Economy
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Author : Nella Hendriyetty
language : en
Publisher: Taylor & Francis
Release Date : 2022-07-11
Taxation In The Digital Economy written by Nella Hendriyetty and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-07-11 with Business & Economics categories.
A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers.
Critical Issues In Taxation And Development
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Author : Clemens Fuest
language : en
Publisher: MIT Press
Release Date : 2013-04-12
Critical Issues In Taxation And Development written by Clemens Fuest and has been published by MIT Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-04-12 with Business & Economics categories.
Experts analyze the policy challenges of taxation in developing countries, including corruption, tax evasion, and ineffective political structures. Many developing countries find it difficult to raise the revenue required to provide such basic public services as education, health care, and infrastructure. Complicating the policy challenges of taxation in developing countries are issues that most developed countries do not face, including widespread corruption, tax evasion and tax avoidance, and ineffective political structures. In this volume, experts investigate crucial challenges confronted by developing countries in raising revenue. After a comprehensive and insightful overview, each chapter uses modern empirical methods to study a single critical issue essential to understanding the effects of taxes on development. Topics addressed include the effect of taxation on foreign direct investment; forms of corruption, tax evasion, and tax avoidance that are specific to developing countries; and issues related to political structure, including the negative effects of fiscal decentralization on the effectiveness of developmental aid and the relationship between democracy and taxation in Asian, Latin American, and European Union countries that have recently experienced both political and economic transitions. Contributors Clemens Fuest, Timothy Goodspeed, Shafik Hebous, Michael Keen, Christian Lessmann, Boryana Madzharova, Giorgia Maffini, Gunther Markwardt, Jorge Martinez-Vazquez, Paola Profeta, Riccardo Puglisi, Nadine Riedel, Simona Scabrosetti, Johannes Stroebel, Mirco Tonin, Arthur van Benthem, Li Zhang, George Zodrow
Current Challenges In Revenue Mobilization Improving Tax Compliance
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Author : International Monetary Fund
language : en
Publisher: International Monetary Fund
Release Date : 2015-01-29
Current Challenges In Revenue Mobilization Improving Tax Compliance written by International Monetary Fund and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-01-29 with Business & Economics categories.
This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers
Transfer Pricing And Corporate Taxation
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Author : Elizabeth King
language : en
Publisher: Springer Science & Business Media
Release Date : 2008-10-11
Transfer Pricing And Corporate Taxation written by Elizabeth King and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-10-11 with Business & Economics categories.
National tax authorities individually determine multinational ?rms’ country-speci?c tax liabilities by applying one or more sanctioned transfer pricing methodologies. These methodologies are founded on basic assumptions about market structure and ?rm behavior that are rarely empirically valid. Moreover, for the most part, the transfer pricing methodologies now in vogue were developed before the Internet became a dominant factor in the world economy, and hedge and private equity funds transformed ?nancial and commodities markets. For these reasons, multinational ?rms are unable to accurately anticipate their tax liabilities in individual countries, and remain at risk of double taxation. Uncertainties in corporate tax liability are extremely costly, both for individual corporations and from an economy-wide perspective. Firms pay exorbitant fees to have tax attorneys, accountants and economists prepare the documentation required by tax authorities to substantiate their intercompany pricing practices and defend their tax positions on audit. Corporate tax liabilities are also potentially much higher than they would be under a more transparent and predictable transfer pricing regime (due to the potential for double taxation and penalties), and investors’ returns are reduced accordingly. The FASB’s Interpretation No. 48, Accounting for Uncertainty in Income Taxes (released on July 13, 2006), has motivated multinational ?rms to increase their reserves substantially (in many cases at the insistence of their au- tors), reducing the total funds available for productive investment. 1 The current transfer pricing regimes are embodied in the OECD Guidelines, individual OECD member countries’ interpretations thereof, the U. S.
Designing A Tax Administration Reform Strategy
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Author : Ms.Katherine Baer
language : en
Publisher: International Monetary Fund
Release Date : 1997-03-01
Designing A Tax Administration Reform Strategy written by Ms.Katherine Baer and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-03-01 with Business & Economics categories.
Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.