Tax Administration And The Small Taxpayer
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Tax Administration And The Small Taxpayer
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Author : Mr.Parthasarathi Shome
language : en
Publisher: International Monetary Fund
Release Date : 2004-05-01
Tax Administration And The Small Taxpayer written by Mr.Parthasarathi Shome 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 2004-05-01 with Business & Economics categories.
Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through self-employed small entrepreneurs, who have good revenue potential. Administrative facilitators such as a single tax covering income tax, VAT, and social security tax, at a reduced rate, do not lower tax evasion. They increase vertical and horizontal inequity, and lead to adverse resource allocation. A strategy is needed, extending modernization achieved in large taxpayer units (LTUs) to small taxpayers, including rationalization of collection and reporting of revenue data for policy formulation.
Tax Administration Collecting Federal Debts By Offsetting Tax Refunds
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1987
Tax Administration Collecting Federal Debts By Offsetting Tax Refunds written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Income tax categories.
Tax Administration In Small Economies
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Author : International Monetary Fund
language : en
Publisher: INTERNATIONAL MONETARY FUND
Release Date : 2010-05-10
Tax Administration In Small Economies 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 2010-05-10 with categories.
This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid platform from which all other enhancements can follow. Organizations and agencies involved in providing advice to governments on modern tax administration have developed principles that should drive decisions on organization structure. This note describes the general principles of tax administration organization. Characteristics of tax administration in small and microeconomies are also elaborated.
The Crisis In Tax Administration
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Author : Henry Aaron
language : en
Publisher: Rowman & Littlefield
Release Date : 2004-05-20
The Crisis In Tax Administration written by Henry Aaron and has been published by Rowman & Littlefield this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-05-20 with Political Science categories.
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Tax Administration
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Author : United States Accounting Office (GAO)
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2018-06-04
Tax Administration written by United States Accounting Office (GAO) and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-06-04 with categories.
Tax Administration: IRS' Efforts to Serve Small Business Taxpayers
Tax Administration Irs Faces Several Challenges As It Attempts To Better Serve Small Businesses Report To The Chairman Committee On Small Business U S Senate
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Author :
language : en
Publisher: DIANE Publishing
Release Date :
Tax Administration Irs Faces Several Challenges As It Attempts To Better Serve Small Businesses Report To The Chairman Committee On Small Business U S Senate written by and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Problems Of Administering A Value Added Tax In Developing Countries
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Author : Ms.Milka Casanegra de Jantscher
language : en
Publisher: International Monetary Fund
Release Date : 1986-12-01
Problems Of Administering A Value Added Tax In Developing Countries written by Ms.Milka Casanegra de Jantscher 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 1986-12-01 with Business & Economics categories.
During the 1970s and 1980s, many developing countries enacted value-added taxes (VATs) as a part of their fiscal structures. The productivity of this source of revenue has depended in large part on the facility with which the tax can be administered. Single rate VATs have proved easier to administer than those with multiple rates. Exemptions and zero-rating tend to complicate administration. Because small taxpayers are so numerous in developing countries and administrative resources so limited, the treatment of small taxpayers has required special attention. The difficulty of taxing services has led most developing countries to omit all but a few services from the tax base. Administrative constraints are the main reason why the VAT that prevails in developing countries is usually very different from the broad-based and neutral tax discussed in public finance treatises.
Tax Administration
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1999
Tax Administration written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Small business categories.
Tax Policy
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Author : United States. General Accounting Office
language : en
Publisher:
Release Date : 1993
Tax Policy written by United States. General Accounting Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Tax administration and procedure categories.
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.