Tax Authority Advice And The Public
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Tax Authority Advice And The Public
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Author : Stephen Daly
language : en
Publisher: Bloomsbury Publishing
Release Date : 2020-04-02
Tax Authority Advice And The Public written by Stephen Daly and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-02 with Law categories.
There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.
The Delicate Balance
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Author : Chris Evans
language : en
Publisher:
Release Date : 2011
The Delicate Balance written by Chris Evans and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with LAW categories.
"The complexity of tax law, like the complexity of the commercial world to which it applies, often seems to increase in an exponential fashion, placing ever more pressure on taxpayers, tax advisers and tax administrators. The problems are compounded many times by the inevitable shift of tax administration towards self-assessment models in which taxpayers have primary responsibility for correctly reporting information to the tax authority and face penalties for incorrect or incomplete reporting. This, in turn, requires taxpayers to rely increasingly on advice by tax authorities and, as a consequence, requires tax authorities to articulate their view of the law publicly. In some cases, where relevant statutory authority, case law precedents (where used) or interpretation doctrines are clear, this process is purely one of interpretation. In other cases, the basis for interpretation is less certain and the interpretation function leaves more room for discretion by the tax authority. Finally, in other cases, the legislature may delegate discretionary powers to the tax administration which effectively result in the authorities having a power to make law. This delegation may be bestowed expressly or implicitly, the latter by ignoring cases where the tax administration fills in gaps in the legislation using its own views. Such instances of discretionary law making powers arising explicitly or implicitly sit beside regimes that explicitly delegate to the executive the power to make law in selected areas by way of regulation. The extension of discretionary powers to make law to the executive, and in particular the tax administration, raises important questions about the delicate balance between the need to provide the executive and administration with sufficient room to apply the law and the need to maintain the principle of the rule of law that it is the elected legislature, and not the executive or tax administration, that establishes tax burdens. The chapters in this volume explore that delicate balance. These chapters derive from a project sponsored by the Oxford University Centre for Business Taxation (OUCBT) together with the Department of Business Law and Taxation at Monash University and the Australian School of Taxation and Business Law, University of New South Wales."--Preface.
Tax Administration 2021 Comparative Information On Oecd And Other Advanced And Emerging Economies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-09-15
Tax Administration 2021 Comparative Information On Oecd And Other Advanced And Emerging Economies 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 2021-09-15 with categories.
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Introducing An Advance Tax Ruling Atr Regime
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Author : Mr.Christophe Waerzeggers
language : en
Publisher: International Monetary Fund
Release Date : 2016-05-31
Introducing An Advance Tax Ruling Atr Regime written by Mr.Christophe Waerzeggers 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 2016-05-31 with Business & Economics categories.
Advance tax rulings are a common feature of mature tax systems. The tax systems of the United States, the United Kingdom, the Netherlands, Germany, Australia, and South Africa all have established ruling practices. Taxpayers can obtain an advance tax ruling in nearly all OECD member countries. Increasingly, many non-OECD countries are also offering advance tax rulings. An advance tax ruling regime seeks to promote clarity and consistency regarding the application of the tax law for both taxpayers and the tax authority. However, there are also inherent risks associated with the proliferation of granting confidential advance tax rulings which are not published or otherwise reported. This Tax Law IMF Technical Note focuses on designing an advance tax ruling regime in the nature of private tax rulings.
Pricewaterhousecoopers 2008 Guide To Tax And Financial Planning
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Author : PriceWaterhouseCoopers LLP
language : en
Publisher: John Wiley & Sons
Release Date : 2007-11-09
Pricewaterhousecoopers 2008 Guide To Tax And Financial Planning written by PriceWaterhouseCoopers LLP and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11-09 with Business & Economics categories.
A detailed guide that covers some of today's most important tax and financial planning issues To understand new tax rules and plan for their financial future, readers need clear explanations-not complicated tax jargon that only an accountant could understand. In straightforward and accessible language, PricewaterhouseCoopers 2008 Guide to Tax and Financial Planning explains the most recent tax law changes, answers common questions about tricky tax issues, and outlines the best ways to invest money, organize a small business, and plan for retirement under these new tax rules. Filled with valuable advice from a proven authority in the field, this guide will help readers feel confident and comfortable with important year-end tax planning. PricewaterhouseCoopers (www.pwc.com) provides industry-focused assurance, tax, and advisory services for public and private clients. More than 120,000 people in 139 countries connect their thinking, experience, and solutions to build public trust and enhance value for clients and their stakeholders.
Designing Interest And Tax Penalty Regimes
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Author : Mr.Christophe J Waerzeggers
language : en
Publisher: International Monetary Fund
Release Date : 2019-03-19
Designing Interest And Tax Penalty Regimes written by Mr.Christophe J Waerzeggers 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 2019-03-19 with Business & Economics categories.
Designing Interest and Tax Penalty Regimes
Managing Income Tax Compliance Through Self Assessment
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Author : Andrew Okello
language : en
Publisher: International Monetary Fund
Release Date : 2014-03-11
Managing Income Tax Compliance Through Self Assessment written by Andrew Okello 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 2014-03-11 with Business & Economics categories.
Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
The Blunders Of Our Governments
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Author : Anthony King
language : en
Publisher: Simon and Schuster
Release Date : 2014-09-04
The Blunders Of Our Governments written by Anthony King and has been published by Simon and Schuster this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-04 with Political Science categories.
With unrivalled political savvy and a keen sense of irony, distinguished political scientists Anthony King and Ivor Crewe open our eyes to the worst government horror stories and explain why the British political system is quite so prone to appalling mistakes.
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
Bribery And Corruption Awareness Handbook For Tax Examiners And Tax Auditors
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-11-07
Bribery And Corruption Awareness Handbook For Tax Examiners And Tax Auditors 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 2013-11-07 with categories.
This handbook provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
