Science Technology And Taxation
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Science Technology And Taxation
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Author : Robert F. van Brederode
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2012-08-01
Science Technology And Taxation written by Robert F. van Brederode and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-08-01 with Law categories.
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.
Innovation And The Tax System
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Author : Advisory Council on Science and Technology
language : en
Publisher:
Release Date : 1994
Innovation And The Tax System written by Advisory Council on Science and Technology and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business enterprises categories.
Borderline Case
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Author : National Research Council
language : en
Publisher: National Academies Press
Release Date : 1998-02-05
Borderline Case written by National Research Council and has been published by National Academies Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-02-05 with Political Science categories.
The growing integration of world markets for capital and goods, coupled with the rise of instantaneous worldwide communication, has made identification of corporations as "American," "Dutch," or "Japanese" extremely difficult. Yet tax treatment does depend of where a firm is chartered. And, as Borderline Case documents, there is little doubt that tax rules for firms doing business in several nationsâ€"firms that account for more than three-quarters of corporate R&D spending in the United Statesâ€"have substantial effects on corporate decisionmaking and, ultimately, U.S. competitiveness. This book explores the impact of the U.S. tax code and its incentives on the international activities of U.S.- and foreign-based firms: basic research outlays, expenditures on product and process development, and plant and equipment investment. The authors include industry experts from large multinational firms in technology and pharmaceuticals, academic researchers who have explored the quantitative impact of tax provisions on R&D, and tax policy analysts who have examined international tax rules in the broader context of tax reform. These experts look at how corporate investment and R&D are shaped by specific tax provisions, such as the definition of taxable income, relative tax burdens on domestic and foreign business, taxation of earnings repatriated to the United States, deductibility of expenses of worldwide operations, and U.S. corporate taxes relative to other countries. The volume explores prescriptions and prospects for tax reform and reviews major reform proposals and their implications for the behavior of multinational business.
Taxation Technology And The U S Economy
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Author : Ralph Landau
language : en
Publisher: Pergamon
Release Date : 1981
Taxation Technology And The U S Economy written by Ralph Landau and has been published by Pergamon this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Business & Economics categories.
The Impact Of Government Regulatory Tax And Legal Policy
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Author : United States. Congress. House. Committee on Science. Subcommittee on Technology
language : en
Publisher:
Release Date : 1995
The Impact Of Government Regulatory Tax And Legal Policy written by United States. Congress. House. Committee on Science. Subcommittee on Technology and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with Business & Economics categories.
Tax Incentives For New Energy Technologies
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Author : United States. Congress. House. Committee on Science and Technology. Subcommittee on Energy Development and Applications
language : en
Publisher:
Release Date : 1983
Tax Incentives For New Energy Technologies written by United States. Congress. House. Committee on Science and Technology. Subcommittee on Energy Development and Applications and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Energy industries categories.
Taxation Technology And The User Cost Of Capital
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Author : E. Biørn
language : en
Publisher: Elsevier
Release Date : 2017-07-26
Taxation Technology And The User Cost Of Capital written by E. Biørn and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-26 with Business & Economics categories.
The definition and measurement of the cost of using real capital as an input in production has been much discussed and approached in several ways in earlier literature. This present study attempts to give a unified treatment of the cost of capital services, with emphasis on its relation to the corporate tax system on the one hand, and to the production technology of the firm on the other. It provides a thorough discussion of capital as a factor of production, relating the measurement of the price of capital services to the measurement of capital stock.A parallel treatment of capital and its service price with a neo-classical technology and with a putty-clay technology is presented. The book also discusses and unifies different concepts of neutrality of income taxation presented in the public finance literature. Illustrations based on data for the manufacturing sector of the Norwegian economy are given, relating partly to the actual tax system and partly to more or less hypothetical tax reforms. The study is intended to serve as a reference for researchers in econometric model building, corporate investment behaviour, tax analysis, and national accounting.
Natural Taxation
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Author : Thomas G. Shearman
language : en
Publisher: Forgotten Books
Release Date : 2015-07-20
Natural Taxation written by Thomas G. Shearman and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-20 with Business & Economics categories.
Excerpt from Natural Taxation: An Inquiry Into the Practicability, Justice and Effects of a Scientific and Natural Method of Taxation § I. Is there any natural taxation? Is there any such thing as a natural or strictly scientific method of taxation? Almost all self-styled practical men scornfully deny that there is; and in this denial, for once, the professors of economic science, whom they contemn, seem to agree with them. It is more than doubtful whether any such writer upon the subject recognizes any natural form of taxation; while Professor Perry distinctly asserts: "There can be no science of taxation"; and: "Nature has given no whisper, that we can hear, about any taxes." Professor Sumner also says: "There are no natural laws of taxation." Of course, all good protectionists cordially indorse these opinions. Nevertheless, is this consensus of opinion well founded? Is it true that Nature has nothing to say on this subject? Is it true that there is and can be no science of taxation? If it is, then Nature can have nothing to say about government, and all talk of the science of government is folly. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Building Tax Culture Compliance And Citizenship A Global Source Book On Taxpayer Education Second Edition
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-11-24
Building Tax Culture Compliance And Citizenship A Global Source Book On Taxpayer Education Second Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-11-24 with categories.
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Taxation In Developing Countries
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Author : Richard Miller Bird
language : en
Publisher: Baltimore, Md. : Johns Hopkins University Press
Release Date : 1990
Taxation In Developing Countries written by Richard Miller Bird and has been published by Baltimore, Md. : Johns Hopkins University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Business & Economics categories.
Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: approaches to development taxation, lessons from experience, taxation and incentives, problems in direct taxation, the reform of indirect taxation, the role of local taxes, tax administration and tax policy. Contributors: Carl S. Shoup, Vito Tanzi, Richard Goode, Charles E. McLure, Richard Bird, Oliver Oldman, Sijbren Cnossen and many others.