Options To Improve Tax Compliance And Reform Tax Expenditures
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Options To Improve Tax Compliance And Reform Tax Expenditures
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Author : United States. Congress. Joint Committee on Taxation
language : en
Publisher: Joint Committee on Taxation
Release Date : 2005
Options To Improve Tax Compliance And Reform Tax Expenditures written by United States. Congress. Joint Committee on Taxation and has been published by Joint Committee on Taxation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Business & Economics categories.
Describes proposals to to reduce the size of the Federal tax gap by curtaling tax shelters, closing unintended loopholes, addressing other areas of noncompliance with current tax law, and reforming certain areas of tax expenditures.
Options To Improve Tax Compliance And Reform Tax Expenditures
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Author :
language : en
Publisher:
Release Date : 2005
Options To Improve Tax Compliance And Reform Tax Expenditures written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Tax administration and procedure categories.
Summary Of Joint Committee Staff
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Author : United States. Congress. Joint Committee on Taxation
language : en
Publisher:
Release Date : 2005
Summary Of Joint Committee Staff written by United States. Congress. Joint Committee on Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Income tax categories.
Corporate Taxation
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Author : George K. Yin
language : en
Publisher: Aspen Publishing
Release Date : 2015-11-12
Corporate Taxation written by George K. Yin and has been published by Aspen Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-11-12 with Law categories.
A concise, tightly-edited casebook that focuses on core principles and policies so students can learn the major patterns and themes of corporate taxation. Features: Focuses student attention on core principles and policies to enable students to learn the major patterns and themes of corporate tax Encourages students to learn the law from the basic source material --the Code and regulations--as supplemented by concise explanations when needed Many problems, questions, and examples help lead students through the challenging material An organizational structure that bridges concepts learned in the introductory income tax course and those presented in advanced tax classes. The text begins with subchapter S--an area of growing, practical significance--which serves to link individual and separate entity taxation Presents the taxation of transactions using a ""building-block"" approach from basic to complex transactions. This approach helps students to grasp that many complex transactions are merely combinations of simpler ones, and that a given transaction may be structured in different ways to achieve different tax consequences Cases and other source materials are edited concisely and note material is kept to a manageable length Completely up-to-date. The organizational structure and text are fully integrated to reflect current developments, including codification of the economic substance doctrine; impact of corporate tax shelters and application of substance-over-form doctrine; increased importance of passthrough tax principles; comparable treatment of dividends and long-term capital gain; recent changes affecting acquisitive and divisive reorganizations; and policy implications of current corporate tax reform options
Tax Gap
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Author : James M. Bickley
language : en
Publisher:
Release Date : 2011
Tax Gap written by James M. Bickley and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with categories.
This brief discusses the Joint Committee on Taxation (JCT) report titled Options to Improve Tax Compliance and Reform Tax Expenditures. The JCT report identified many options, including several to increase withholding.
Brazil Tax Expenditure Rationalization Within Broader Tax Reform
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Author : Maria Delgado Coelho
language : en
Publisher: International Monetary Fund
Release Date : 2021-09-24
Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho 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 2021-09-24 with Business & Economics categories.
The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
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.
Estimates Of Federal Tax Expenditures
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Author : United States. Congress. Joint Committee on Internal Revenue Taxation
language : en
Publisher:
Release Date : 1976
Estimates Of Federal Tax Expenditures written by United States. Congress. Joint Committee on Internal Revenue Taxation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Tax expenditures categories.
Why People Pay Taxes
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Author : Joel Slemrod
language : en
Publisher:
Release Date : 1992
Why People Pay Taxes written by Joel Slemrod and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
Experts discuss strategies for curtailing tax evasion
Reforming Tax Expenditures In Italy
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Author : Justin Tyson
language : en
Publisher: International Monetary Fund
Release Date : 2014-01-16
Reforming Tax Expenditures In Italy written by Justin Tyson 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 2014-01-16 with Business & Economics categories.
The IMF has advised country authorities to roll back tax expenditures as a way to support fiscal consolidation efforts—urging them to evaluate tax expenditures according to clear criteria, and assessing their impact on public finances, economic efficiency, equity, and administrative and compliance costs. This paper analyzes tax expenditures in Italy, considering the extent to which tax expenditures can be considered part of an optimal tax system and possible reforms.