WorldWideScience

Sample records for added tax special

  1. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    Real-world industries are composed from heterogeneous firms and substantial intra-industry reallocations take place, i.e. high productivity firms squeeze out low productivity firms. Previous tax-tool comparisons have not included these central forces of industry structure. This paper examines...... a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...... taxes distort relative prices, which in turn reduces average industry productivity through reallocations (the survival and increased market share of lower productivity firms). Importantly, numerical solutions of the model reveal that the relative welfare loss from using the unit tax increases...

  2. Ad valorem versus unit taxes

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Sørensen, Allan

    2010-01-01

    a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...

  3. Corrective Ad Valorem and Unit Taxes: A Welfare Comparison

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic competition. Yet, in a number of policy fields......, such as environmental, health or trade economics, policy makers apply taxes to target the production/consumption volume in an industry, i.e. aim at a certain corrective effect rather than tax yield. This paper compares the two tax instruments with respect to equal corrective-effect in a Dixit-Stiglitz setting with love...... of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  4. Comparing the Treatment of Charities Under Value Added Taxes and Retail Sales Taxes

    OpenAIRE

    Walter Hellerstein

    2011-01-01

    This paper compares the treatment of charities under value added taxes (VATs) and retail sales taxes (RSTs) from both a normative and descriptive perspective. There is general agreement that an ideal VAT and an ideal RST would tax supplies or sales in the same way by imposing a uniform levy on all sales to final consumers and relieving businesses of any economic burden from the tax, except the burden of tax collection. Although it may appear desirable to relieve charities’ purchases or sales ...

  5. The Value Added Tax Implications of Illegal Transactions | van Zyl ...

    African Journals Online (AJOL)

    The Value Added Tax Implications of Illegal Transactions. ... be drawn between the charging provisions for income tax and VAT, it is clear that in the ... of the VAT Act. Moreover, taxing illegal transactions lends a quasi-validity to the contract ...

  6. 27 CFR 479.36 - The special tax stamp, receipt for special (occupational) taxes.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false The special tax stamp, receipt for special (occupational) taxes. 479.36 Section 479.36 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND...

  7. Tax Reforms in Nigeria: Case for Value Added Tax (VAT)

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    Myles (2000) empirically ascertained that direct tax policy is a stimulant to economic growth. ... This means that under this new indirect tax, locally manufactured goods will not be ... have low VAT rates, e.g. Nigeria, India and Malaysia. It is also ...

  8. CHINA IMPOSES SPECIAL TAX ON OIL COMPANIES

    Institute of Scientific and Technical Information of China (English)

    Zheng Junde

    2006-01-01

    @@ China's Central Government began imposing a special profit tax on oil companies from March 26 so long as the prices of domestically produced crude oil exceed US$40 per barrel. This is an essential way to make oil companies shoulder their social responsibilities. According to the State Council and the Ministry of Finance, the graduated tax rate starts at 20 percent and rises with the barrel price.A maximum 40 percent tax is charged for barrels that are US$60 and higher. It will be calculated every month, and companies are required to make quarterly payments.

  9. Changes of the value added tax in the tax-harmonization process with EC directives

    Directory of Open Access Journals (Sweden)

    Andrea Votavová

    2005-01-01

    Full Text Available The aim of this article is to bring near the topical process of the assimilation the Czech law of value added tax to the EC-directives. The attention will be paid to the development of the harmonization this law in 1993 – 2003 and I will describe and analyse the choice sections of the value added tax law (with the effective date from 1. 5. 2004. I will explain the changes by tax rates.

  10. 27 CFR 479.32 - Special (occupational) tax rates.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Special (occupational) tax..., FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32 Special (occupational) tax rates....

  11. Ad Valorem versus Unit Taxes in Oligopoly and Endogenous Market Conduct

    DEFF Research Database (Denmark)

    Vetter, Henrik

    2014-01-01

    In oligopoly, comparison of the tax pass-through favors the use of ad valorem taxes compared to unit taxes. We argue that, in addition to differences in tax pass-through, the two taxes have a dissimilar effect on firms' strategic interaction. The anticompetitive effects of the two taxes favor uni...

  12. The welfare comparison of corrective ad valorem and unit taxes under monopolistic competition

    DEFF Research Database (Denmark)

    Dröge, Susanne; Schröder, Philipp J.H.

    2009-01-01

    The ad valorem versus unit tax debate has traditionally emphasized tax yield. On this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings including Dixit--Stiglitz monopolistic competition. However, in a number of policy fields...... such as environmental, health, and trade economics, policy makers use taxes to reduce the production/consumption volume in an industry, i.e., to correct an externality rather than to improve tax yield. This paper compares the two tax instruments with respect to equal corrective effect in a Dixit--Stiglitz setting...... with love of variety, entry, exit, and redistribution of tax revenues. We find that unit taxes lead to more firms in the industry, less output per firm, less tax revenue, but higher welfare compared to ad valorem taxes....

  13. Special Taxing Districts, GID's, Published in 2006, Washoe County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, was produced all or in part from Published Reports/Deeds information as of 2006. It is described as 'GID's'. Data by this...

  14. Special Taxing Districts, TIF districts, Published in 2006, Freelance.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, was produced all or in part from Published Reports/Deeds information as of 2006. It is described as 'TIF districts'. Data by...

  15. Special Taxing Districts, Real Estate Abatements, Published in 2006, Freelance.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, was produced all or in part from Published Reports/Deeds information as of 2006. It is described as 'Real Estate Abatements'....

  16. Special Taxing Districts, Forest Reserve, Published in 2005, Freelance.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, was produced all or in part from Published Reports/Deeds information as of 2005. It is described as 'Forest Reserve'. Data by...

  17. Requirements for Logical Models for Value-Added Tax Legislation

    DEFF Research Database (Denmark)

    Nielsen, Morten Ib; Simonsen, Jakob Grue; Larsen, Ken Friis

    -specific needs. Currently, these difficulties are handled in most major ERP systems by customising and localising the native code of the ERP systems for each specific country and industry. We propose an alternative that uses logical modeling of VAT legislation. The potential benefit is to eventually transform......Enterprise resource planning (ERP) systems are ubiquitous in commercial enterprises of all sizes and invariably need to account for the notion of value-added tax (VAT). The legal and technical difficulties in handling VAT are exacerbated by spanning a broad and chaotic spectrum of intricate country...

  18. On revenue and welfare dominance of ad valorem taxes in two-sided markets

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    2009-01-01

    A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance does not hold in two-sided markets.......A benchmark result in public economics is that it is possible to increase both tax revenue and welfare by making a monopoly subject to ad valorem taxes rather than unit taxes. We show that such revenue and welfare dominance does not hold in two-sided markets....

  19. A special road to AdS vacua

    CERN Document Server

    Cassani, Davide; Marrani, Alessio; Morales, Jose F; Samtleben, Henning

    2010-01-01

    We apply the techniques of special Kaehler geometry to investigate AdS_4 vacua of general N=2 gauged supergravities underlying flux compactifications of type II theories. We formulate the scalar potential and its extremization conditions in terms of a triplet of prepotentials P_x and their special Kaehler covariant derivatives only, in a form that recalls the potential and the attractor equations of N=2 black holes. We propose a system of first order equations for the P_x which generalize the supersymmetry conditions and yield non-supersymmetric vacua. Special geometry allows us to recast these equations in algebraic form, and we find an infinite class of new N=0 and N=1 AdS_4 solutions, displaying a rich pattern of non-trivial charges associated with NSNS and RR fluxes. Finally, by explicit evaluation of the entropy function on the solutions, we derive a U-duality invariant expression for the cosmological constant and the central charges of the dual CFT's.

  20. The comparison between ad valorem and unit taxes under monopolistic competition

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2004-01-01

    This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to a Dixit-Stiglitz-type monopolistic competition framework with differentiated products, increasing returns to scale, entry/exit and love of variety. This result is obtained, even though...... ad valorem taxation leads to increased firm exit compared to the equal-yield unit tax. Yet the smaller tax over-shift, occurring under ad valorem taxation, more than compensates this disadvantage. Udgivelsesdato: DEC...

  1. Value added tax evasion and excise duty fraud on fuel market in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Pavel Semerád

    2012-01-01

    Full Text Available This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken.

  2. 48 CFR 252.229-7006 - Value added tax exclusion (United Kingdom).

    Science.gov (United States)

    2010-10-01

    ... (United Kingdom). 252.229-7006 Section 252.229-7006 Federal Acquisition Regulations System DEFENSE... CLAUSES Text of Provisions And Clauses 252.229-7006 Value added tax exclusion (United Kingdom). As prescribed in 229.402-70(f), use the following clause: Value Added Tax Exclusion (United Kingdom) (JUN...

  3. Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes

    Directory of Open Access Journals (Sweden)

    Eduardo Lora

    2016-01-01

    Full Text Available This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on nationallevel data of labor variables for 15 Latin American countries, and indicate that the effects of each tax are markedly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise may increase labor participation and not raise labor costs. Value-added taxes increase informality and reduce skilled labor demand. In contrast, corporate income taxes may help reduce informality, especially among low education workers, but when tax enforcement capabilities are strong they may reduce labor participation and employment of medium- and high-education workers.

  4. Tax System Reform on Value Added Tax%浅谈增值税税制改革

    Institute of Scientific and Technical Information of China (English)

    程建萍

    2012-01-01

    2009年1月1日起在全国范围内实施生产型增值税转变为消费型增值税,增值税转型改革标志着我国增值税改革向前迈出了重要一步,本文从增值税发展历程、类型、转型的背景、内容及对我国宏观经济发展产生的影响进行了综合阐述。%The production value-added tax (VAT) transformation to consumption-based VAT was imple-mented all over the country in Januaryl, 2009. The transformation of value - added tax reform in China marked the value - added tax reform made an important step forward. This paper, from the development course of value added tax, the type, the transformation background, contents and the influences on the macro economic development of our country, makes a comprehensive elaboration.

  5. The Value Added Tax Implications of Illegal Transactions

    Directory of Open Access Journals (Sweden)

    SP van Zyl

    2011-01-01

    Full Text Available In the case of MP Finance Group CC (In Liquidation v CSARS the High Court of Appeal ruled that income "received by" a taxpayer from illegal gains will be taxable in the hands of the taxpayer. This article explores whether or not the decision in the MP Finance-case (and preceding cases on the taxation of illegal receipts can be applied to determine if illegal transactions are subject to VAT and moreover if a trader in illegal goods and services should register as a VAT vendor. Although strictly speaking no analogy can be drawn between the charging provisions for income tax and VAT, it is clear that in the determination of the taxability of illegal income, the courts applied the principle of tax neutrality. In terms of the principle of tax neutrality, taxes are not concerned with the legality or illegality of a transaction, but rather with whether the transaction complies with the requirements for it to be taxed or not. That said, the European Court of Justice has a different approach in applying this principle. According to the European Court of Justice where the intrinsic nature of the goods excludes it from the commercial arena (like narcotic drugs it should not be subject to VAT, but where the goods compete with a legal market it must be subject to VAT. Charging VAT on illegal transactions might give the impression that government benefits from criminal activities. However, if illegal transactions are not subject to VAT the trader in illegal goods will benefit as his products will be 14% cheaper than his rival’s. Is this necessarily a moral dilemma? In conclusion three arguments can be deduced on the question if illegal transactions should be subject to VAT:1. Illegal transactions should not be taxed at all. Illegal goods or services fall outside the sphere of the application of the charging provision in section 7(1 of the VAT Act. Moreover, taxing illegal transactions lends a quasi-validity to the contract and gives the impression that

  6. Tax Evasion, Tax Avoidance and The Influence of Special Interest Groups: Taxation in Iceland from 1930 to the Present

    Directory of Open Access Journals (Sweden)

    Karlsson Johannes

    2015-12-01

    Full Text Available This paper focuses on tax evasion and tax avoidance in Iceland, and on how special interest groups have shaped the taxation system to serve their own ends. The period covered is from 1930, when the present Icelandic system of power was established, to the present.

  7. TRANSFORMATION OF TAX SYSTEM IN A SECTION OF SPECIAL TAX REGIMES

    Directory of Open Access Journals (Sweden)

    Elena B. Shuvalova

    2014-01-01

    Full Text Available Creating favorable conditions for development of small and medium business - one of the key directions of management of state economy. At the present stage small business is considered as the reserve promoting development of national economy as a whole. Decrease in tax loading in this sphere, as a rule, promotes business expansion, creation of additional workplaces at already existing enterprises and to attraction of a general population to individual business activity.In article value of special modes of the taxation, taking into account the provided analysis of development and improvement of their application that is actual in the conditions of economic growth reveals.

  8. Comparative Analysis of the Value Added Tax Evolution

    Directory of Open Access Journals (Sweden)

    Mirela Anca Postole

    2013-06-01

    Full Text Available The impact of indirect taxes is analysed in the study of evolution, especially the VAT for the economic activity of the company studied. During the reporting period, namely January 2009 – December 2011 the supporting documents were checked which records on VAT deductible and collected were based on, in compliance with legal norms and principles of financial accounting. Also the data processed were the basis for an analysis to compare the evolution of VAT. VAT shall be paid for the entire activity of the company.

  9. Tax balance in agribusiness as a type of special balance

    Directory of Open Access Journals (Sweden)

    Milojević Ivan

    2015-01-01

    Full Text Available The tendency of continuous compounding of business processes inevitably leads to application of increasingly complex instruments for the purposes of financial reporting in agribusiness. In this system the existential place and role of individual elements that alter the existing and acquire new functions comes into question. Balancing implies a regulated and consistent system in which every change leads to the creation of new relations and changing already established relationships. In this regard, in this paper we will focus on the place and role of tax balance in the group of special balances in agribusiness, as a very significant group of accounting instruments. Displaying information for users and situations in which they are used, balances gain their place in this classification. For the purposes of applying financial instruments, referring primarily to balances in agribusiness, it is necessary to know the way of their classification according to their functions. From this aspect, tax balance in agribusiness is a specific report, both in terms of its formal and material structure, which gives it the basis to belong to ordinary as well as special types of balances in agribusiness.

  10. Energy, added sugar, and saturated fat contributions of taxed beverages and foods in Mexico

    Directory of Open Access Journals (Sweden)

    Carolina Batis

    2017-08-01

    Full Text Available Objective. To estimate the dietary contribution of taxed beverages and foods. Materials and methods. Using 24-hour diet recall data from the Ensanut 2012 (n=10 096, we estimated the contribution of the items which were taxed in 2014 to the total energy, added sugar, and saturated fat intakes in the entire sample and by sociodemographic characteristics. Results. The contributions for energy, added sugar, and saturated fat were found to be 5.5, 38.1, and 0.4%, respectively, for the taxed beverages, and 14.4, 23.8, and 21.4%, respectively, for the taxed foods. Children and adolescents (vs. adults, medium and high socioeconomic status (vs. low, urban area (vs. rural, and North and Center region (vs. South had higher energy contribution of taxed beverages and foods. The energy contribution was similar between males and females. Conclusions. These taxes covered an important proportion of Mexicans’ diet and therefore have the potential to improve it meaningfully.

  11. TAX AND ACCOUNTING IMPLICATIONS OF THE USE OF SPECIAL CHARGE SCHEME FOR SECOND-HAND GOODS TO THE PAWN SHOPS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    NICOLAE ECOBICI

    2010-01-01

    Full Text Available In the same time with the crisis deepening in Romania, pawn businessesare also growing. In this paper we discussed several issues concerning the choice of the schemeof registration and determination of value added tax at Pawn Shops, together with the tax andaccounting implications of this choice. Therefore, we presented the theoretical aspectsregarding the likelihood of Pawn Shops to choose the special scheme for second-hand goods, asthey are covered by the Fiscal Code. At the end of this paper we presented based on an examplethe tax and accounting implications of such special scheme as compared with the “normal”scheme regarding VAT at the Pawn Shops in Romania.

  12. The Comparison Between Ad Valorem and Unit Taxes under Monopolistic Competition

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2003-01-01

    This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al. (J Public Econ, 2001) made in a similar...

  13. Misreporting in the Value-Added Tax and the Optimal Enforcement

    NARCIS (Netherlands)

    Hoseini, M.

    2014-01-01

    A common fraud by registered traders in the value-added tax system is under-reporting sales and over-reporting purchases. This paper models this problem by linking the level of misreporting to the risk-aversion of taxpayers and the level of transactions with final consumers. In addition, it analyses

  14. The gold contained in imported lead ore concentrate is exempted from import value-added tax

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    <正>According to the No. 14 proclamation issued by Customs Service, as from April 1st 2007, the importation of galena and the lead ore concentrate will enjoy the favorable policy intended for associated gold deposits, i.e. the value-added tax for gold component in the imported galena and lead ore concentrate is exempted,

  15. Ad valorem versus unit taxes: Monopolistic competition, heterogeneous firms, and intra-industry reallocations

    DEFF Research Database (Denmark)

    Schröder, Philipp; Sørensen, Allan

    a general equilibrium monopolistic competition model with heterogeneous firms and intra-industry reallocations. We show that the welfare superiority of ad valorem over unit taxes under imperfect competition is not only preserved but amplified. The additional difference between the tools arises because unit...

  16. The comparison between ad valorem and unit taxes under monopolistic competition

    DEFF Research Database (Denmark)

    Schröder, Philipp

    2004-01-01

    This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to a Dixit-Stiglitz-type monopolistic competition framework with differentiated products, increasing returns to scale, entry/exit and love of variety. This result is obtained, even thoug...

  17. How to Enforce Value-Added Tax? The Role of Inter-Sectoral Linkages

    NARCIS (Netherlands)

    Hoseini, M.

    2013-01-01

    Abstract: This paper models and empirically tests a self-enforcing feature of the value added tax (VAT) which is absent in the theory: An incentive that makes formal traders buy from suppliers who pay VAT too. In addition, it explores how the government can deploy this feature to enforce VAT more ef

  18. Vallue-added tax fraud within the European Union : pilot study

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1995-01-01

    This research project, to a certain degree, aims at filling the knowledge gap concerning organized business crime by highlighting one specific phenomenon, that of cross-border Vallue-Added Tax (VAT) fraud within the European Union. Insight is to be provided into: a) the effectiveness of the present

  19. 48 CFR 252.229-7009 - Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom).

    Science.gov (United States)

    2010-10-01

    ... and value added tax on fuel (passenger vehicles) (United Kingdom). 252.229-7009 Section 252.229-7009... Relief from customs duty and value added tax on fuel (passenger vehicles) (United Kingdom). As prescribed... (Passenger Vehicles) (United Kingdom) (JUN 1997) (a) Pursuant to an agreement between the United...

  20. 27 CFR 479.48 - Failure to pay special (occupational) tax.

    Science.gov (United States)

    2010-04-01

    ... (occupational) tax. 479.48 Section 479.48 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes Penalties and Interest § 479.48 Failure to...

  1. THE VALUE ADDED TAX AND THE EVASION CHAIN OF INTRA-COMMUNITARIAN VAT

    Directory of Open Access Journals (Sweden)

    Deliman Eugen

    2011-12-01

    Full Text Available The relationship IRS taxpayer runs the risk of turning into a psychological war in which, however, given the positions held, the IRS is by far on a favorable footing. Between the apparently excessively formal position held by the IRS, which seems to conceal behind the laws, and the sometimes forced interpretation of the laws, by the taxpayer, there are the courts of law, also disturbed by the legislative changes which appear to have entered a perpetual motion. The objective of the fiscal administration regarding the value added tax is to combat tax evasion and fraud. It is very important to combat evasion in the VAT field because it represents the indirect tax of the largest share in the consolidated general budget. VAT evasion represents the intention of not paying the tax, withholding or not declaring it, or requesting its refund which would not be fit, due to the exaggeration of the deductible amount of the VAT. The essential aim of the IRS inspector is to verify the correctness of the declared amount of the value added tax. It should also be observed whether the incorrectness is deliberate or whether it was due to misunderstanding, carelessness or the ignorance of the payer. In all cases judgment is necessary, as for the cases of negligence the amount to be paid must be corrected and accompanied by applying fines and / or penalties, and in the cases of intended fraud legal actions are to be applied in order to obtain a conviction. Deceitful deductions represent other methods for tax evasion and are undertaken based on fake invoices, invoices often used several times for deduction, or invoices related to purchases that have never been made. Thus there are examples of economic agents who have practiced the right to deduct the VAT due to the acquisition of goods which consisted in the property of other economic agents. In other cases noticed was the deduction of VAT on goods or services that were not included in the activities of the economic

  2. Special Taxing Districts, Special Tax districts based on tax records. Includes lake management districts and fire districts., Published in 2008, 1:2400 (1in=200ft) scale, Portage County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2008. It is...

  3. Special Taxing Districts, Published in 2012, 1:4800 (1in=400ft) scale, Jasper County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:4800 (1in=400ft) scale, was produced all or in part from Published Reports/Deeds information as of 2012. Data...

  4. 26 CFR 301.6324-1 - Special liens for estate and gift taxes; personal liability of transferees and others.

    Science.gov (United States)

    2010-04-01

    ... due by the return and of any deficiency in tax found to be due upon review and audit. If the estate... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special liens for estate and gift taxes... ADMINISTRATION Collection General Provisions § 301.6324-1 Special liens for estate and gift taxes;...

  5. 26 CFR 301.6413-1 - Special rules applicable to certain employment taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Special rules applicable to certain employment... Refunds Rules of Special Application § 301.6413-1 Special rules applicable to certain employment taxes. For regulations under section 6413, see §§ 31.6413(a)-1 to 31.6413(c)-1, inclusive, of this...

  6. VAT application in travel services pursuant to the Czech and EU legislations and a proposal for amendments in the Czech value-added tax law

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2010-01-01

    Full Text Available The domain of value-added tax has been already fully harmonized. Its regulation dwells on the Council Directive 2006/112/EC on the common system of value-added tax, and all member countries of the European Union are obliged to provide for the implementation of this Directive into their national legislations similarly as the Czech Republic, which entered the European Union on 1 May 2004. The Act no. 235/2004 Coll. on the value-added tax as amended (hereinafter „value-added tax law“ should be therefore in line with the Directive. In reality however, some issues in the VAT law have not been fully harmonized yet. One of these issues is for example the application of a special routine for travel services according to §89 of the VAT law, which is in essential contradiction with the Directive in question, the controversial point being definition of the person of customer whom the Directive understands in a different way than the VAT law. Thus, the characterization of the problem based on the Czech and EU legislations with respect to jurisdiction of the Court of Justice of the European Community forms a framework of the paper. Based on a comparative analysis of the application of special and ordinary routines in providing travel services to the customer by the taxpayer, tax incidence in his assessment base is determined. At the same time, the paper also includes a proposal for the change of the definition of customer in the VAT law so that the application of the given routine is fully in line with the EU Directive.

  7. 19 CFR 4.22 - Exemptions from special tonnage taxes.

    Science.gov (United States)

    2010-04-01

    ...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.22... Bahrain Bangladesh Barbados Belgium Belize Bermuda Bolivia Brazil Bulgaria Burma Canada Chile Colombia...

  8. Detailed Rules for the Implementing the Interim Regulations of the People's Republic of China on Value-added Tax

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    @@ Article 1 The Detailed Rules are formulated according to the provisions of the Interim Regulations of the People's Republic of Chi-na on Value-added Tax (hereinafter referred to as the Regulations).

  9. 建筑业营改增对甲供料财税处理的研究%On the Disposal of Finance and Tax of A Furnishes under Changing Business Tax to Added-value Tax in Construction Industry

    Institute of Scientific and Technical Information of China (English)

    何华芬

    2015-01-01

    The application of A furnishes (means the contractor don’t provide materials) is common in engineering project, the tax law of it under the current tax system is clear. But in the actual operation process, the different accounting methods will bring obsession for the tax management. After changing business tax to added-value tax, the disposal of finance and tax of A furnishes is one of the problems for enterprises. This paper analyzes the disposal methods of finance and tax and the existing obstacles in the implementation of A furnishes under the current tax system, studies the effect for construction enterprises by A furnishes processing after changing business tax to added-value tax and puts forward suggestions and measures to provide reference for the disposal of finance and tax of A furnishes.%甲供料(即包工不包料)目前在工程项目中应用较为普遍,在现行税制下的税法规定也较为明确,但在实际操作过程中,因会计处理方法不同,带来了税务管理方面的困扰。建筑业营改增后,甲供料的财税处理又是企业需要面对的难题之一。本文分析了现行税制下甲供料财税处理方法及其在实施过程中存在的障碍,研究营改增后甲供料处理对施工企业的影响,并提出应对建议与措施,以期对甲供料的财税处理有实际指导意义。

  10. TRANSFORMATION OF TAX SYSTEM IN A SECTION OF SPECIAL TAX REGIMES

    OpenAIRE

    Elena B. Shuvalova; Evgeniya Yu. Levitskaya

    2014-01-01

    Creating favorable conditions for development of small and medium business - one of the key directions of management of state economy. At the present stage small business is considered as the reserve promoting development of national economy as a whole. Decrease in tax loading in this sphere, as a rule, promotes business expansion, creation of additional workplaces at already existing enterprises and to attraction of a general population to individual business activity.In article value of spe...

  11. A Comparative Study of Sector Tax Burden Differences between Value-added Tax and Business Tax%增值税和营业税行业税负差异研究

    Institute of Scientific and Technical Information of China (English)

    聂海峰; 刘怡

    2011-01-01

    货物劳务税在行业间的转嫁,使得税务部门从该行业征收的税收(实征税收)与最终转嫁到该行业的税收(归宿税收)之间出现差异。本文使用投入产出模型,假设货物劳务税向后转嫁,计算了国内增值税与营业税的归宿情况。研究发现,征收增值税的行业普遍产生了税收转嫁,降低了税收负担率,而免征增值税的第一产业和第三产业的归宿税收普遍高于实征税收。为此,在增值税扩围改革时应充分考虑税收转嫁对行业归宿税收的影响因素。%The shifting of goods and service tax from one sector to another leads to the difference between the tax levied by the tax authority from one sector and the tax shifted to that sector. This paper uses an input-output model to calculate the tax incidences of the value-added tax and business tax in China by assuming the goods and service tax to be shifted forward. The paper finds that tax shifting occurs all over the sectors paying value-added taxes and that results in a reduction of tax burden. However, in general, the shifted taxes of the primary industry and the tertiary industry are larger than their respective taxes to be levied although they are exempted from the VAT. The paper points out that it is necessary to consider the impact of tax shifting on the tax incidence of one sector in the process of the expansion of the VAT scope.

  12. On Accounting Treatment after"Replacing Business Tax with Value-added Tax (VAT)"%关于“营改增”后的账务处理

    Institute of Scientific and Technical Information of China (English)

    刘志明

    2014-01-01

    In order to enhance the competitiveness of service industry, the government takes experiment units of VAT in 8 industries such as software development, transportation, consulting industry and so on, which originally pay business tax. Owing to the different nature of the business tax and value-added tax, balance pay tax treatment can reduce the sale, so it generally reduces the tax burden of the service accepter. This article focuses on the accounting treatment after replacing business tax with VAT.%国家为了增强服务行业的竞争力,对原来交营业税的一些行业比如软件开发、运输、咨询行业等8大行业进行交增值税的试点,由于营业税和增值税的性质不同,差额纳税的税务处理为可抵减销售额,这样的目的,从总体上来说是降低接受服务方的税负,现就营改增后的会计账务处理阐述笔者的观点。

  13. Discuss on the Influence of Changing Sales Tax to Value Added Tax on Enterprises%“营改增”对企业的影响探讨

    Institute of Scientific and Technical Information of China (English)

    宋阳

    2016-01-01

    Since May 1,2016,China has carried out the policy of changing sales tax to value added tax all over the country.Including construction industry,real estate industry,financial industry,living service industry.The implement of the policy has a profound and lasting meaning.It reduces the corporate tax burden,optimizes the economic structure,and brings certain influences on the company.There are some different influences in different companies.But on the whole,changing sales tax to value added tax brings more positive than negative influences.%自2016年5月1日起,中国已经全面推行营改增试点,将建筑业、房地产业、金融业、生活服务业全部纳入“营改增”试点范围。“营改增”政策的实施具有深远的意义,其降低了企业税负,优化了经济结构,同时也带给了企业一定的影响。对于不同的企业,影响会有所不同。总体来讲,“营改增”带来了积极的影响。

  14. Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina1

    Directory of Open Access Journals (Sweden)

    Lazović-Pita Lejla

    2015-12-01

    Full Text Available This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT and corporate income tax (CIT rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.

  15. Special Taxing Districts, Various taxing areas (CORE, TIF, Renaissance), updated as boundaires change, Published in 2011, 1:1200 (1in=100ft) scale, City of Bismarck.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Hardcopy Maps information as of 2011. It is described...

  16. Special Taxing Districts, Tax Code (from taxroll), Published in 2007, 1:24000 (1in=2000ft) scale, Lafayette County Land Records.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2007. It is described as...

  17. The turnover tax burden of pilot entities during the period of replacing the business tax with a value-added tax%“营改增”试点企业流转税税负研究

    Institute of Scientific and Technical Information of China (English)

    郑婕

    2014-01-01

    “营改增”是中国“十二五”时期税制改革的重要举措。在对增值税纳税人实行分类管理的模式下,通过对影响试点企业流转税税负变化的因素进行分析,可以发现企业通过合理选择纳税人身份、分别核算不同税率业务收入和转变经营模式等措施,能有效降低企业流转税税负,并在此过程中调整企业发展战略,实现核心竞争力的提升。%The replacement of business tax with a value-added tax (VAT) is the most important part of tax reform in the Twelfth Five-Year Plan period. Based on the analysis of factors that would effect the tax burden of pilot entities, it can be found that under the management mode of classification of VAT payers, the measures such as reasonably choosing the status of tax payers, accounting for revenues with different tax rates separately and changing operation modes could reduce the tax burden, adjust the development strategy and improve the core competitiveness of entities.

  18. The taxable events for the Value-Added Tax (VAT based on a Comparative Law approach

    Directory of Open Access Journals (Sweden)

    Walker Villanueva Gutiérrez

    2014-07-01

    Full Text Available This article analyzes the definitions of the main taxable events for the Value-Added Tax (VAT based on a comparative approach to thelegislation of different countries (Spain, Mexico, Chile, Colombia, Argentina and Peru. In this regard, it analyzes which legislations offer definitions according to the principles of generality, fiscal neutrality and legal certainty for VAT. Moreover, it points out that the VAT systems of those countries do not require as a condition for the configuration of the taxable events that the transactions involve a «value added» or a final consumption. In the specificcase of «supplies of goods», the VAT systems have a similar definition of the taxable event, although there are a few differences. However, in the case of«supplies of services», which is the most important taxable event for VAT, there are important differences at the time each country defines it. This is not a desirable effect for the international trade of services, since the lack of harmonization produces double taxation or double non taxation.

  19. “营改增”对建筑安装企业的影响及建议%The Impact of"Replacing Business Tax with Value-added Tax" on Construction and Erection Enterprises and the Suggestions

    Institute of Scientific and Technical Information of China (English)

    李淑娟

    2014-01-01

    The implementation of "Replacing Business Tax with Value-added Tax" has improved China's tax system, optimized the structure of tax system, relieved the tax burden of enterprises, transformed the style of economic development, and meanwhile adjusted the economic structure, so it is the inevitable result of China's economic development. Starting from the impact of "Re-placing Business Tax with Value-added Tax" on construction and erection enterprises, this paper proposes the strategies to cope with the adverse impact of "Replacing Business Tax with Value-added Tax" on construction and erection enterprises as well as the suggestions on further value-added tax reform.%“营改增”的实施完善了我国的税务制度,优化了税制结构,减轻了企业的税收负担,转变了经济发展方式,同时也对经济结构进行了调整,是我国经济发展的必然结果。本文从“营改增”对建筑安装企业的影响出发,提出了应对“营改增”对建筑安装企业不利影响的策略及未来进一步增值税改革的建议。

  20. Influence of Replacing the Business Tax with Value-added Tax on Tax in Colleges and Universities%营改增对高校税务的影响浅析

    Institute of Scientific and Technical Information of China (English)

    徐篧晨溪

    2016-01-01

    国务院常务会议决定自2016年5月1日起全面推进营改增试点,营业税彻底退出历史舞台。值此重大税改之际,高校及其财务人员如何应对营改增成为当务之急。以云南某高校为例,对高校收入确认、税收负担、账务处理、发票开具、主管税务机关等相关事宜营改增前后的变化进行了分析,并对小规模纳税人及一般纳税人的税负差异进行了比较,最终在分析和比较的基础上就高校及其财务人员如何应对营改增提出了建议。%The executive meeting of the state council decided to comprehensively promote the replacing the business tax with value-added tax from May 1st,2016.Therefore,the business tax was completely withdrawn from the historical arena.For the great tax reform,it is currently urgent for financial staff to face the change.Taking a college in Yunnan as an example,this paper analyzes the college's revenue recognition,tax burden,accounts processing,invoicing,tax authorities and other changes before and after the reform,and makes a contrast of the tax burden between small-scale taxpayers and general tax-payers.Finally,it offers some suggestions about how the college and their financial staff deal with the reform.

  1. 26 CFR 5c.1305-1 - Special income averaging rules for taxpayers otherwise required to compute tax in accordance with...

    Science.gov (United States)

    2010-04-01

    ... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 5c.1305-1 Special income averaging... this section, the individual may also opt to pay part or all of the deferrrable tax under income...

  2. Special Taxing Districts, TaxEntities2006-Tax entities include all incorporated bodies that have the power to levy a local property tax such as school districts, counties, cities, special service districts, redevelopment districts, etc. This dataset were first created through a co, Published in 2002, 1:24000 (1in=2000ft) scale, State of Utah Automated Geographic Reference Center.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:24000 (1in=2000ft) scale, was produced all or in part from Other information as of 2002. It is described as...

  3. Value Added Tax and price stability in Nigeria: A partial equilibrium analysis

    Directory of Open Access Journals (Sweden)

    Marius Ikpe

    2013-12-01

    Full Text Available The economic impact of Value Added Tax (VAT that was implemented in Nigeria in 1994 has generated much debate in recent times, especially with respect to its effect on the level of aggregate prices. This study empirically examines the influence of VAT on price stability in Nigeria using partial equilibrium analysis. We introduced the VAT variable in the framework of a combination of structuralist, monetarist and fiscalist approaches to inflation modelling. The analysis was carried out by applying multiple regression analysis in static form to data for the 1994-2010 period. The results reveal that VAT exerts a strong upward pressure on price levels, most likely due to the burden of VAT on intermediate outputs. The study rules out the option of VAT exemptions for intermediate outputs as a solution, due to the difficulty in distinguishing between intermediate and final outputs. Instead, it recommends a detailed post-VAT cost-benefit analysis to assess the social desirability of VAT policy in Nigeria.

  4. Special Taxing Districts, Published in 2013, 1:600 (1in=50ft) scale, Brown County, WI.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:600 (1in=50ft) scale, was produced all or in part from Published Reports/Deeds information as of 2013. Data by...

  5. Special Taxing Districts, Tif and Sanitay Districts, Published in 2011, 1:2400 (1in=200ft) scale, Trempealeau County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:2400 (1in=200ft) scale, was produced all or in part from Published Reports/Deeds information as of 2011. It is...

  6. THE EU TAX TREATMENT COMPETITION FOR KNOWLEDGE BASED CAPITAL – THE SPECIAL CASE OF R&D

    Directory of Open Access Journals (Sweden)

    Cozmei Cătălina

    2015-05-01

    Full Text Available Globalization spurs the diffusion of knowledge and encourages firms to incorporate investments in innovation in their portfolios because knowledge based capital (research & development, intellectual property, organisational capital, skills etc. is a key d river for competitiveness on all levels. This article aims to emphasize the differences in the R&D tax policy mix as a proxy for the knowledge based capital and analyse some R&D indicators for a number of 20 EU member states in order to sort and classify those countries in terms of R&D tax policy effectiveness. The results show that a higher corporate tax level even if is offset by a high tax subsidy does not lead to a high level business enterprise expenditure on R&D as a percentage of value added in industry. Moreover this paper highlights the need for designing a tax policy that promotesinnovation and gauges the loopholes of the tax system that activate profit shifting strategies.

  7. Impact of Replacing Business Tax with Value -added Tax on Finance and Accounting of Enterprises%营改增对企业财务和会计的影响

    Institute of Scientific and Technical Information of China (English)

    孟繁颖

    2016-01-01

    营改增在经过上海等地试点后,2013年8月起已经在全国推行,企业在新税制改革中将面临新的机遇和挑战。以营改增的政策演变背景分析为切入点,从企业税负压力、财务管理和会计核算、财务报表和发票管理层面,深入分析营改增对企业财务和会计的影响,提出营改增下优化企业财务和会计管理的相应策略。%the policy of replacing business tax with value - added tax has been implemented throughout the whole country from August ,2013 after the pilot project is launched in Shanghai and oth‐er places ,and enterprises will confront new chance and challenges in the reform of new tax system .Tak‐ing the evolution background of the policy of replacing business tax with value -added tax as break‐through point ,this paper analyzes the impact of replacing business tax with value -added tax on finance and accounting of enterprises in depth from the aspects of corporate tax pressure ,financial management and accounting ,financial reporting and invoice management to propose the corresponding strategy for optimizing corporate financial reporting and accounting management under the policy of replacing busi‐ness tax with value -added tax .

  8. 基于增值税和所得税差异分析企业纳税筹划思路%An Analysis on the Tax Planning Idea of Enterprises Based on the Differences between Value-added Tax and Income Tax

    Institute of Scientific and Technical Information of China (English)

    王芳; 张田田

    2012-01-01

    增值税和所得税是现行税制中的主要税种,合理有效的纳税筹划可以帮助企业减轻税负。本文从分析增值税和所得税的差异入手,从税制要素角度出发,对增值税和所得税的筹划进行具体分析,探寻适合两税种的综合纳税筹划的思路。%Value-added tax and income tax are the main tax categories in the current tax system, and reasonable effective tax planning can help enterprises reduce tax burdens. Through discussing the differences between value-added tax and income tax, this article analyzes concretely the planning of value-added tax and income tax from the perspective of taxation element, in order to explore the categories. ideas of comprehensive?tax planning suitable for the two tax

  9. Implementation of Business Tax to Value-added Tax to Imprpve the Development of Enterprises:Taking Yangtze River Investment and Development Group as an Example to Discuss the Influence of Business Tax to Value-added Tax on Enterprises%实施营改增加快企业发展--以扬子江投资发展集团为例谈营改增改革对企业的影响

    Institute of Scientific and Technical Information of China (English)

    陈建春

    2016-01-01

    对建筑业、房地产业、金融业、生活服务业四大行业相关的“营改增”税收政策进行解读,重点了解营改增政策要点、不动产进项税额分期抵扣暂行办法等企业关注的税收政策,帮助企业及时准确地掌握最新的税收政策,积极引导企业用好税收政策,加快企业发展。%This paper introduces the Business Tax to Value-added Tax policy related to construction industry, real estate industry, financial industry, life service industry, focuses on understanding the policy of Business Tax to Value-added Tax points, real estate income tax instalment deduction Interim Measures and other tax policy enterprises concern, to help enterprises timely and accurately grasp the new tax policy, and actively guide enterprises to make good use of tax policy to accelerate the development of enterprises.

  10. Analysis the Effect of Replace Business Tax With Value-Added Tax(VAT) on Steel Structure Enterprises%营改增对钢结构企业影响分析

    Institute of Scientific and Technical Information of China (English)

    陈欣

    2015-01-01

    This paper first gives an overview of the business tax, value-added tax, business tax, value added tax and the meaning of the advantages and disadvantages were introduced, so as to avoid the tax disadvantage and promote economic development and launch the camp to the theme, describes the meaning and scope of the camp, the cause analysis, clear significance of the camp to add.The steel structure enterprise as an example, describes the camp to increase direct impact on steel structure enterprises, in-depth analysis of the camp to increase the impact of tax burden and financial manage-ment of steel structure enterprises, in order to avoid its negative effects and the smooth implementation of the camp to increase, respectively, puts forward the measures and proposals from the government.%首先对营业税、增值税的含义及优缺点进行简单介绍,进一步阐述了营改增的含义、范围及意义。在此基础上着重分析了营改增对钢结构企业纳税负担及财务方面的影响。

  11. 税源专业化管理若干问题的思考%Considerations to the Several Problems of Specialized Management of Tax Sources

    Institute of Scientific and Technical Information of China (English)

    康建军; 李彩青

    2012-01-01

    税源专业化管理是对传统税源管理的重大变革。大力推进税源专业化管理是税收工作精细化的前提,是税收工作科学化的基础。构建专业化的税源管理体系,对优化纳税服务、强化税源管理、提高征管质效等意义重大。文章针对全国税源专业化管理试点情况,对税源专业化管理的税源分类、机构设置、税源管理信息化等问题进行了探讨。%The specialized management of tax sources is the revolution to the traditional management of tax sources.It is a fine premise and scientific basis of tax work to promote specialized management of tax source vigorously.Building specialized management system of tax sources is great significant to optimize the tax service,strengthen management and improve the quality and efficiency of tax collection.This thesis bases on the pilot situation of specialized management of tax source in China,analyzes the classification,institutional setup and management information of specialized management of tax sources.

  12. 26 CFR 48.6416(a)-2 - Credit or refund of tax on special fuels.

    Science.gov (United States)

    2010-04-01

    ... in noncommercial aviation), or section 4041(c)(2)(A) (relating to the tax on sale of gasoline for use... the tax in the price of the fuel with respect to which it was imposed nor collected the amount of the... neither included the tax in the price of the fuel with respect to which it was imposed nor collected...

  13. Importance of theoretical value added tax for Croatia’s fiscalcapacity in the context of the European Union

    Directory of Open Access Journals (Sweden)

    Ivan Sutalo

    2012-09-01

    Full Text Available The main purpose of this article is to assess Croatia’s fiscal capacity in 2007 by means of the National Accounts Supply and Use Tables (SUT approach and its harmonisation with EU regulations. National fiscal capacity is important for assessing an EU member country’s contribution to the EU budget. Based on theoretical considerations and EU regulations, Croatia’s GDP expenditure components for 2004 were used for the approximation of Croatia’s theoretical value added tax (VAT base and a weighted average VAT rate (WAVR. The harmonisation of Croatia’s intermediate VAT base with EU regulations was carried out using cash receipts from the Tax Authority, gross national income (GNI and WAVR. If the theoretical VAT base of any EU member country is under 50% of GNI then it is used as a base for the calculation of country contribution to EU budget, otherwise it is capped at 50% of GNI. The results of this assessment show that Croatia’s harmonised 2007 VAT base is in the zone of capping and that Croatia’s WAVR is bigger than those of all but one of the 12 new EU member states, while a comparison of theoretical VAT to VAT net cash receipts indicates that there is room for upward revisions of GDP/GNI.

  14. A Comparison of Sales Taxes

    OpenAIRE

    Gang, Ira N.; Das-Gupta, Arindam

    1997-01-01

    We describe the simple analytics of the four main types of sales taxes under revenue neutrality: the retail sales tax, the value added tax, a cascading sales tax and a manufacturers' sales tax. The retail sales tax is shown to be equivalent to a value added tax. In order to produce equal revenues these two taxes must be at a higher rate than a cascading tax. However, output under a retail sales tax exceeds that under a cascading sales tax and deadweight losses are lower. The manufacturers' sa...

  15. 浅谈营改增对企业的影响及企业的对策%On the Effect of Replacing Business Tax with Value-added Tax(VAT) on the Enterprises and the Countermeasures

    Institute of Scientific and Technical Information of China (English)

    黄进敏

    2014-01-01

    In order to reform and perfect the tax system, promote the upgrading of the industrial structure, China began to gradually develop business tax levy value-added tax reform in the industry in the country. To replace business tax with value-added tax (VAT) policy brings great impact to the reform of the industry enterprises, and these effects have both positive influence and negative influence. This paper analyzed the positive effect and negative effect on the enterprise, and proposed some countermeasures.%为了改革与完善财税体制,促进产业结构升级,国家开始在全国部分行业中逐步开展营业税改征增值税改革。营改增政策给改革所处行业企业带来很大影响,这些影响既有积极影响,又有消极的影响。本文对营改增政策给企业带来的积极影响和消极影响进行分析,并提出一些对策。

  16. The detection and settlement of VAT fraud in four countries : Addendum to the report value-added tax fraud in the European Union

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1996-01-01

    This addendum to the report 'Value-added tax fraud in the European Union' gives additional information on the detection and settlement of VAT fraud in Belgium, Germany, the United Kingdom and the Netherlands. See link to the report at: More information.

  17. The detection and settlement of VAT fraud in four countries : Addendum to the report value-added tax fraud in the European Union

    NARCIS (Netherlands)

    Aronowitz, A.A.; Laagland, D.C.G.; Paulides, G.

    1996-01-01

    This addendum to the report 'Value-added tax fraud in the European Union' gives additional information on the detection and settlement of VAT fraud in Belgium, Germany, the United Kingdom and the Netherlands. See link to the report at: More information.

  18. Supersymmetric black holes in AdS{sub 4} from very special geometry

    Energy Technology Data Exchange (ETDEWEB)

    Gnecchi, Alessandra [Institute for Theoretical Physics and Spinoza Institute, Utrecht University,3508 TD Utrecht (Netherlands); Halmagyi, Nick [Laboratoire de Physique Théorique et Hautes Energies, Université Pierre et Marie Curie,CNRS UMR 7589, F-75252 Paris Cedex 05 (France)

    2014-04-29

    Supersymmetric black holes in AdS spacetime are inherently interesting for the AdS/CFT correspondence. Within a four dimensional gauged supergravity theory coupled to vector multiplets, the only analytic solutions for regular, supersymmetric, static black holes in AdS{sub 4} are those in the STU-model due to Cacciatori and Klemm. We study a class of U(1)-gauged supergravity theories coupled to vector multiplets which have a cubic prepotential, the scalar manifold is then a very special Kähler manifold. When the resulting very special Kähler manifold is a homogeneous space, we find analytic solutions for static, supersymmetric AdS{sub 4} black holes with vanishing axions. The horizon geometries of our solutions are constant curvature Riemann surfaces of arbitrary genus.

  19. The Tax Law Judgment of the Utility of Value-added Tax Reform:with the Tax Justice as the Center%“营改增”效用的税法评判:以税收正义为中心

    Institute of Scientific and Technical Information of China (English)

    张成松

    2015-01-01

    The tax justice is the basic principle and value pursuit of tax legislation, executive and judicial, at the same time it is the value reference or analysis tool to decide whether the design and operation of tax system is reasonable and legitimate or not. Replacing business tax with value-added tax, as an important part of the reform of tax system, has obtained significant achievements, but there are some situations against tax justice, such as unfair tax burden. Review and reflection on the reform of tax justice can help safeguard the rational-ization and legalization of the reform. Together with the tax law, the national governance and tax justice, the reform should be based on tax law as the protection. In the mode of national governance through improving the following measures of the tax rate, tax proportion and tax preferences we can seek justice path of tax reform and achieve and ensure the justice of tax.%税收正义是税收立法、执行和司法的基本原则和价值追求,同时也是一种判定税制设计及运行是否合理与正当的价值基准抑或分析工具。“营改增”作为税制改革的重要一环,实施以来既有显著成绩的取得,亦有诸如税负不公等有违税收正义之处,以税收正义审视和省思改革有助于保障改革的合理化与正当化。财税法治、国家治理与税收正义高度耦合,改革应以财税法治为保障,在国家治理模式下通过完善税率设计、税收比例和税收优惠措施来更好地寻求税制改革的正义径路,实现并保障税收的正义性。

  20. Research on Opportunity and Challenge of Cost Approach under the Background of Value-added Tax Replacing Business Tax%营改增背景下成本估价法的机遇与挑战

    Institute of Scientific and Technical Information of China (English)

    赵玉洁; 孟庆昇; 王苏生

    2016-01-01

    The paper points out that improving the value added tax deduction chain is the key path by SWOT analysis towards the VAT replacing business tax in construction industry. Then analyzes the advanced practice of VAT replacing business tax in foreign countries,forms the single tax rate suggestion,and proposes the new idea of adopting cost approach of real estate in perfecting VAT deduction chain from the prospective of helping VAT by precisely accounting cost,and analyzes the opportunity and challenge of cost approach under the background of VAT replacing business tax,provides reference for smooth implementation of VAT in construction industry.%通过对我国建筑业营改增的SWOT分析,指出完善增值税抵扣链是关键路径之一;分析国外的先进做法,提出对我国营改增宜采用单一税率的建议;从精准核算成本帮助增值税进项税额抵扣的角度出发,提出将房地产成本法用于营改增完善增值税抵扣链的新思路,并分析营改增背景下成本法的机遇与挑战,以期为我国建筑业顺利实施营改增提供参考.

  1. Accounting Treatment on Taking the Value-Added Tax as Sales Practices%浅析增值税视同销售的会计处理

    Institute of Scientific and Technical Information of China (English)

    林带

    2012-01-01

    Since the Enterprise Accounting System and New Edition of Accounting Standard have different provisions on taking the value-added tax as sales practices, different enterprises take different processing methods. According to disputes on taking the value-added tax as sales practices, this paper puts forward three kinds of processing method, then makes specific discussion on different methods of accounting and tax treatment of taking the value-added tax as sales practices.%由于《企业会计制度》与《企业新会计准则》对视同销售业务的不同规定,导致企业采取不同的业务处理方法.针对增值税视同销售的争议问题,本文主要提到了三种不同的处理方法,进而根据不同方法分别对会计和税务处理下的视同销售情况做了具体讨论.

  2. 营改增对财产保险公司的影响及对策%Analysis on the Influential Factors and Countermeasures of Business Tax Change to Value -added Tax(VAT)to Property Insurance Companies

    Institute of Scientific and Technical Information of China (English)

    吕庆元

    2015-01-01

    Tax change to value -added tax(VAT),as one of the important contents of the 12th five -year plan in China,is promoted comprehensively.Property insurance companies,as an important part of the financial indus-try,play an important role in promoting economic development and maintaining social stability.This paper analyzes the influence of the policy of tax change to value -added tax(VAT)to the property insurance companies and puts forward some corresponding countermeasures and suggestions.%营改增作为国家“十二五”规划的重要内容之一,正在全面推进,财产保险公司是金融业的重要组成部分,在维护社会稳定、推动经济发展中扮演着重要角色。文章分析了营改增政策对财产保险公司的影响,并提出了相应的对策建议。

  3. Countermeasures under the Influence of"to Replace the Business Tax with a Value-added Tax"%“营改增”影响下的对策与措施

    Institute of Scientific and Technical Information of China (English)

    杨佳丽

    2016-01-01

    With the promotion of"to replace the business tax with a value-added tax"in China, the traditional construction enterprises have been influenced greatly, so how to transform dividend policy into the profit, and how construction enterprises take meticulous management, change the mode of operation, and go with the flow. This paper will make a preliminary analysis and discussion about the significance and influence of the"to replace the business tax with a value-added tax", and put forward countermeasures and measures.%营改增在全国的推广,对传统的施工企业影响较大,如何将政策的红利转化成现实的利润,施工企业如何精细化管理,改变经营模式,顺势而为。本文将从营改增的意义、影响等作初步分析与探讨,并提出对策及措施。

  4. The Empirical Analysis on the Impact of Replacing Business Tax with Value-added Tax on Listing Logistic Enterprises%营改增对物流业上市公司影响的实证分析

    Institute of Scientific and Technical Information of China (English)

    李绍萍

    2014-01-01

    In carrying out the pilot project of replacing business tax with value-added tax, there are some problems with logistics enterprises, such as the not unified value-added tax rate in different business links, the great variety of related invoice, the not unified tax-paying pattern of enterprises and their branches and difficulties in adjusting financial accounting. As the fundamental and strategic industry of national economic and social development, and according to the industrial characteristics and the requirement of being an integrated, socialized, networked and scaled industry, the logistics industry should be treated as an independent service industry and the related tax policies should be planed as a whole and improved, such as increasing deduction items of input tax, unifying tax rate of different links, strengthening management of invoice, unifying tax-paying of logistic enterprise groups and clarifying the methods of financial accounting.%营改增政策试点过程中,物流企业存在税负偏重、各业务环节增值税率不统一、涉及发票种类繁多、企业及其分支机构无法统一纳税、会计核算调整执行难度大等问题。物流业作为国民经济社会发展的基础性、战略性产业,应根据其产业特点和物流企业一体化、社会化、网络化、规模化发展要求,将其作为独立的服务产业看待,统筹完善有关税收政策,如增加增值税进项税抵扣项目、统一物流业各环节增值税税率、加强物流企业发票管理、允许物流企业集团统一纳税、明确试点物流企业会计核算办法等。

  5. 75 FR 16666 - Liquor Dealer Recordkeeping and Registration, and Repeal of Certain Special (Occupational) Taxes

    Science.gov (United States)

    2010-04-02

    ... alcoholic beverages, Caribbean Basin Initiative, Claims, Customs duties and inspection, Electronic funds..., Customs duties and inspection, Electronic funds transfers, Excise taxes, Imports, Labeling, Liquors... Part 17 Administrative practice and procedure, Claims, Cosmetics, Customs duties and inspection,...

  6. The impact of the 2009 value added tax reform on enterprise investment and employment ‐ Empirical analysis based on Chinese tax survey data

    NARCIS (Netherlands)

    Wang, D.

    2013-01-01

    This paper uses the "National Tax Survey" enterprise data to assess the impact of China's nationwide VAT reform of 2009 on enterprise fixed-asset investment and employment. The main finding of our research is that the reform significantly increased business investment in fixed assets, but had no

  7. 现阶段增值税存在的问题及解决对策%A Probe into Current Problems in Value-added Tax and Relevant Solutions

    Institute of Scientific and Technical Information of China (English)

    张廷伟

    2012-01-01

    This essay focuses on such issues as the tax, the raising of the tax levy point for privately or management system of agricultural products and the prove the value-added tax system. scope of value-added tax, preferential policies for value-added individually-owned businesses, the strengthening of the invoice implementation of electronic invoices for value-added tax, to ira-%就现阶段增值税征收范围、增值税优惠政策、提高个体工商户起征点、加强农产品收购发票管理、推行增值税电子发票等问题进行探讨,以期进一步合理完善增值税的征收。

  8. On Planning of Third - party Logistics, Taxation on the Background of Business tax Transforming Value - added Tax%“营改增”背景下第三方物流企业税收筹划研究

    Institute of Scientific and Technical Information of China (English)

    夏冬明

    2014-01-01

    At present , the third party logistics in our country has developed fast , showing a strong vitality , but in the development process ,there also appeared a lot of problems , such as bearing the heavy burden of taxation . In order to reduce the cost of the third party logistics , summed up tax system of the third party logistics in China , the author of this paper discusses the role of tax planning ,puts forward the method of tax planning and formulates tax planning program ,realizing tax avoidance reasonably .In the long run ,the reform of business tax transforming value - added tax can reduce the tax burden of the third party logistics ,and improve the ability to bear the financial risk ,to achieve its long - term sustainable and healthy development , to better promote the competitiveness of the third party logistics in the international market .%目前,我国第三方物流获得了快速发展,显示出强大的生命力,但在发展的过程中,也出现了许多问题,比如物流业承担着沉重的税收负担。从税收的角度出发,以降低第三方物流企业成本为目的,总结我国第三方物流企业的税收制度,论述税收筹划的作用,提出“营改增”背景下第三方物流企业纳税筹划的方法,为第三方物流企业制订合理有效的税收筹划方案,实现了合理避税。从长远看,“营改增”税收改革可以降低第三方物流企业的税收负担,提高企业承担财务风险的能力,实现其长期持续健康发展的战略目标,更好地促进其在国际物流市场的竞争力。

  9. Asymptotically AdS_3 Solutions to Topologically Massive Gravity at Special Values of the Coupling Constants

    CERN Document Server

    Garbarz, Alan; Vásquez, Yerko

    2008-01-01

    We study exact solutions to Cosmological Topologically Massive Gravity (CTMG) coupled to Topologically Massive Electrodynamics (TME) at special values of the coupling constants. For the particular case of the so called chiral point l\\mu_G=1, vacuum solutions (with vanishing gauge field) are exhibited. These correspond to a one-parameter deformation of GR solutions, and are continuously connected to the extremal Banados-Teitelboim-Zanelli black hole (BTZ) with bare constants J=-lM. In CTMG this extremal BTZ turns out to be massless, and thus it can be regarded as a kind of ground state. For certain range of parameters, our solution exhibits an event horizon located at finite geodesic distance. Although the solution is not asymptotically AdS_3 in the sense of Brown-Henneaux boundary conditions, it does obey the weakened asymptotic recently proposed by Grumiller and Johansson. Consequently, we discuss the computation of the conserved chages in terms of the stress-tensor in the boundary, and we find that the sign...

  10. 浅谈“营改增”对文化产业的税负影响磁%On the Tax Burden Influence of “Business Tax Change into Value-added-tax” to Culture Industry

    Institute of Scientific and Technical Information of China (English)

    丰琼英

    2013-01-01

    The proportion of culture industry to GDP in China is climbing up in recent years ,but the gap between our country and the devel-oped countries is tremendous .To some extent ,heavy taxes are considered to hamper the healthy development of the culture industry .This article selects the culture industry to analyze the impact of tax reform .And the result reveals that the general tax burden has been reduced , but special circumstances still exists that some of them increase their tax burden .%  近年来我国文化产业占GDP所占比重愈发重要,但与发达国家相比仍有较大差距,我们认为过重的税负在一定程度上阻碍了文化产业的健康发展。本文选取文化产业作为税制改革的试金石,分析文化企业在税负的影响,分析得出,整体税负有所下降,但不排除少数企业税负有所增加。

  11. Changes of Accounting with the Replacement of the Business Tax with a Value-added Tax in Universities%浅议营改增政策下高校会计核算的变化

    Institute of Scientific and Technical Information of China (English)

    季宏宇

    2014-01-01

    The policy of replacing the business tax with value added tax has come into effect since 2011 and has been implemented across China since 2013. It mainly aims to avoid the double taxation in turnover tax system and ease the bur-den on taxpayers. Universities,as the obligatory tax payers in modern service industry,have also undergone great changes in accouting after the policy was adopted. On the one hand,the tax business accounting in colleges has changed a lot,on the other hand,the system is somewhat different in accounting for general tax payers and small-scale taxpayers. A comparison of various accounting balance methods based on specific cases has been made in this paper. Hopefully,it will help accoutants grasp the policy and better the work of accounting of the business tax in universities.%以避免流转税制中的重复征税、减轻纳税人税收负担为主要目标的营业税改增值税政策,从2011年开始实施,2013年在全国推广。在这一背景下,高校作为现代服务业的纳税义务人在会计核算上发生了很大变化:一方面,营业税改增值税前后高校涉税业务核算有所变化;另一方面在增值税模式下,纳税人选择一般纳税人或小规模纳税人资格下的会计核算也不相同。通过案例分析,比较了不同模式下的会计核算方法,便于广大会计工作者把握好政策,做好高校的涉税会计核算工作。

  12. Tax wedge on labour income in Croatia and the European Union : Preface to the special issue of Financial Theory and Practice

    Directory of Open Access Journals (Sweden)

    Ivica Urban

    2016-06-01

    Full Text Available This article is a preface to a special issue of Financial Theory and Practice, which is devoted to the comparison of tax wedge on labour income in Croatia and other EU countries. The articles in this issue have arisen from the students’ research project, undertaken in 2015. This Preface outlines the motivation behind the research project, explains the most important methodological issues, and reviews the literature on the measurement of tax wedge in Croatia.

  13. Special Taxing Districts, Special taxing unit districts derived from the taxunit coverage, include a layer for Improvement, Drainage, Watershed, Cemetery, Hospital, Redevelopment, Sewer and Industrial Districts. Primary attributes include district name, Election Office code, and, Published in 2008, 1:1200 (1in=100ft) scale, Sedgwick County, Kansas.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Published Reports/Deeds information as of 2008. It is...

  14. Analysis of"Business Tax Replaced by Value-added Tax"Policy's Impact on Construction Project%浅析“营改增”对建筑工程项目的影响

    Institute of Scientific and Technical Information of China (English)

    刘姁

    2015-01-01

    "Business Tax Replaced by Value-added Tax"policy is one of the important measures in perfecting the tax sys⁃tem structure, the smooth implementation of this policy also has an important positive significance for the construction in⁃dustry: namely effectively solving the double taxation problem, being conducive to the technological transformation and equipment renewal, and helpful to improve professional ability. However, due to such problems as"providing material by owner", sporadic materials, labor costs, rental fees, cost of raw materials and etc., there used to be a greater difference be⁃tween the actual tax burden and ideal state, and the positive significance of this policy could not be fully played. As for this, the enterprise can choose appropriate time to update the fixed assets, improve the level of modernization, and then raise the core competitiveness of the enterprise;at the same time seize the opportunity and combine with reality to con⁃duct effective tax planning, reduce tax burden as far as possible, actively participate in the long term or short term invest⁃ment, so as to further enhance the profitability.%“营改增”是完善税制结构的重要措施,其顺利实施对建筑行业也有着重要的积极意义:可有效解决重复征税,有利于技术改造和设备更新,有助于提升专业能力。但是,由于“甲供材”、零星材料、人工费、租赁费、材料费等问题,实际税负与理想状态差别较大,积极意义也大打折扣。对此,企业可选择恰当时机适时更新固定资产,提高现代化水平,进而提升企业的核心竞争力;抓住机遇结合实际进行有效的税收筹划,尽可能降低税负,积极参与长线或短线投资,进一步提升盈利能力。

  15. Converting Business Tax into Value Added Tax (VAT),Economic Growth and Taxing Power Decentralization%“营改增”、经济增长与税收分权

    Institute of Scientific and Technical Information of China (English)

    彭艳芳

    2014-01-01

    “营改增”主要涉及两方面问题:一是与经济增长的关系;二是对现有税收分权模式的影响。“营增比”指标与实际GDP增长率负相关,表明“营改增”所引起的税收收入结构变化对经济增长具有一定的促进作用。“营改增”的减税效应也会对市场主体产生明显的激励效果,同时对产业结构调整影响深远。“营改增”所涉及到的税权问题,短期内,可通过调整、完善中央与地方间的收入分配方案予以缓解;从长远来看,问题得以解决的根本途径还在于回到法治的轨道上来。%The current tax reform of VAT mainly involves two aspects ,the relationship between it and eco-nomic growth and its influence to the existing taxing power decentralization patterns .The index of BT/DVAT is negative correlation with real GDP growth rate indicates that the change in the structure of tax revenues caused by tax reform has a certain promoting economic growth .Tax cuts will have a significant incentive effect to market players and far-reaching impaction on the industrial structure adjustment .Tax-ing powers is also involved by the reform .In a short view ,it can be released by adjusting and promoting the distribution plan between central and local governments .But in a long run ,we must go back to the track of law .

  16. The Danish Pesticide Tax

    DEFF Research Database (Denmark)

    Pedersen, Anders Branth; Nielsen, Helle Ørsted; Andersen, Mikael Skou

    2015-01-01

    This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highes...... individuals in the target group necessarily react to the economic incentives as predicted by economic modeling. It also demonstrates that a small first green-tax-step over time might develop into a better tax design.......This case study analyses the effects of the Danish pesticide tax (1996-2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highest...... pesticide taxes on agriculture, which makes it interesting to analyze how effective they have been. Here the effects of the ad valorem tax (1996-2013) are analyzed. The case study demonstrates the challenges of choosing an optimal tax design in a complex political setting where, additionally, not all...

  17. Special report on taxation. IRS issues stricter guidelines for audits of tax-exempt hospitals.

    Science.gov (United States)

    Solomon, J E

    1992-07-01

    The new audit guidelines serve as yet another reminder to tax-exempt hospitals that great care must be taken in structuring and documenting business arrangements with physicians and executives so as to withstand scrutiny by the IRS with regard to exempt status. Since increased census and utilization, and enhancement of the hospital's financial position, are no longer acceptable justifications for such activities as physician recruitment incentives (being suggestive of payment for referrals), it is important that hospitals make an effort to ensure that board minutes, recruitment policies, internal memoranda, and other documentation set forth the reasons--other than the benefits to the institution's bottom line--for having entered into such transactions. Hospitals must establish and document a community need for each physician recruited. Hospitals that actively recruit should be armed with studies evaluating recruiting needs in each clinical area, based on objective criteria, taking into consideration managed care contracting needs and the provision of services to the poor and needy. Finally, hospitals should re-examine all joint ventures and other business relationships with physicians to determine whether such arrangements resulted from arm's length negotiation, involve fair market value for goods and services, and conform, insofar as possible, with the Medicare fraud and abuse safe harbor regulations. Under GCM 39862 and the new guidelines, "aggressive" arrangements may not only create exposure under fraud and abuse laws, but could jeopardize the provider's tax-exempt status as well.

  18. Ceramic Production and Craft Specialization in the Prehispanic Philippines, A.D. 500 to 1600

    Science.gov (United States)

    Niziolek, Lisa Christine

    In the millennium prior to Spanish contact, the political economies of lowland societies in the Philippines, such as Tanjay (A.D. 500-1600) on southeastern Negros Island in the central Philippines, underwent significant social, political, and economic changes. Foreign trade with China increased, the circulation of wealth through events such as ritual feasting and bridewealth exchanges expanded, inter-polity competition through slave-raiding and warfare heightened, and agriculture intensified. It also has been hypothesized that the production of craft goods such as pottery and metal implements became increasingly specialized and centralized at polity centers. Tanjay, a historically-known chiefdom, was among them. This dissertation examines changes in the organization of ceramic production using the results of laser ablation-inductively coupled plasma-mass spectrometry analysis of close to 300 ceramic samples. In addition to geochemical analysis, this research draws on Chinese accounts of trade from the late first millennium and early second millennium A.D.; Spanish colonial accounts of exploration and conquest from the sixteenth and seventeenth centuries; ethnographic research on traditional Philippine societies and ceramic production; ethnoarchaeological investigations of pottery production, exchange, and use; and archaeological work that has taken place in the Bais-Tanjay region of Negros Island for more than 30 years. Rather than finding clear evidence that ceramics became more compositionally standardized or homogeneous over time, this analysis reveals that a dynamic and complex pattern of local, dispersed pottery production existed alongside increasingly centralized and specialized production of ceramic materials.

  19. 26 CFR 48.4041-3 - Application of tax on sales of special motor fuel for use in motor vehicles and motorboats.

    Science.gov (United States)

    2010-04-01

    ... vehicle which is used to haul clay from a clay pit to its factory. This vehicle has not been registered... to haul clay from the pit to the factory and in the fork lift truck, assuming both of these are used... exemption from tax with respect to special motor fuel sold for use on a farm for farming purposes or...

  20. Tax competitiveness of the European Union member countries

    OpenAIRE

    Konderlová, Beata

    2011-01-01

    This thesis deals with the tax systems and tax competitiveness of the European Union countries. Aim is to analyze the influence of competitiveness on the growth of tax revenues for selected taxes. The analysis is applied to a personal income tax, corporate income tax and value added tax. The method of constant tax shares divides the total tax revenues growth in the monitored period between two effects -- the influence of competitiveness and the influence of growth in total tax revenues. The t...

  1. “营改增”后施工企业财税工作关键环节的考虑%“To Replace Business Tax with Value-added Tax(VAT)” Key Link of Construction Enterprise Finance and Taxation Work Consideration

    Institute of Scientific and Technical Information of China (English)

    刘彩玲

    2015-01-01

    2015年起,建筑业将全面实施“营改增”。为了积极应对“营改增”带来的重大变化,建筑施工企业财税部门的两个关键环节——财务核算和纳税申报,应做好相应的准备工作和应对措施,确保“营改增”后增值税涉税业务的顺利完成。结合多年的工作经验,总结了“营改增”后企业会计核算和纳税申报工作中可能存在的问题,并提出了相关的应对建议,以期能对施工企业财税部门顺利应对“营改增”工作有所帮助。%Since 2015, the construction industry will be the full implementation of “to replace business tax with value-added tax(VAT)”. In order to actively respond to the “major changes to replace business tax with value-added tax(VAT)” brings, the two key links of the finance and taxation departments of Construction Enterprises -- the financial accounting and tax declaration, should do well the preparation work and corresponding measures, ensure “to replace business tax with value-added tax(VAT)” after the successful completion of the VAT tax business. Combined with years of work experience, summed up the “possible problems to replace business tax with value-added tax(VAT)” enterprise accounting and tax declaration, and put forward relevant suggestions, in order to successfully deal with the financial and taxation departments of construction enterprises “to replace business tax with value-added tax(VAT)” work.

  2. 27 CFR 40.164 - Special rule for taxes due for the month of September (effective after December 31, 1994).

    Science.gov (United States)

    2010-04-01

    ...) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations by... electronic fund transfer. In the case of taxes not required to be remitted by electronic fund transfer as... taxes by electronic fund transfer, incurred tax liability in the amount of $30,000 for the first...

  3. THE WORLD OF TAx DEDUCTIONS

    Directory of Open Access Journals (Sweden)

    Alexei V. Dujov

    2015-01-01

    Full Text Available In this article a study and methodological foundations of the structure of taxes and fees. Disclosed the concept of elements of tax and duty. Focuses on the nature of the concept of «tax deduction». Provides legal and the author’s interpretation of the term «tax deduction». Examples of application of a tax deduction in the value-added tax and the tax to incomes of physical persons. the conclusions about the multilateral nature of the tax deduction.

  4. How does the Geological Exploration Unit Deal with Value-Added Tax instead of Business Tax%地勘单位如何应对营业税改增值税

    Institute of Scientific and Technical Information of China (English)

    韩继深; 宋慧

    2013-01-01

    This paper argues that in the implementation of changing business tax into value-added tax, geological prospecting units should make all preparations, pay close attention to the movements and arrangements of local competent tax offices, collect information comprehensively, understand a document thoroughly, and sort out and analyze the business activities accordingly. The training for appropriate staff must be done well in order to improve the professional skill quickly;as well consulting communication should be strengthened. In accordance with the requirements of the local competent tax authority, both preparation at each stage, and sorting out and confirmation of taxable business scope must be completed. The financial management corresponding work should be put emphasis on. In addition, choosing deductible material supplier and subcontractors, establishing VAT account and detailed accounts, attaching great importance to the acquisition and management of VAT invoice, all of these are good for the financial management work and the overall business plan.%  地勘单位应对营改增的实施和推进时应做到:⑴做好准备工作。密切关注动向,全面搜集资料,吃透文件精神;密切注视所在地主管税务部门的动向和安排;对单位的经营业务进行梳理分析,对号入座。⑵做好相关工作人员的培训工作,加强沟通咨询,迅速提高业务水平。⑶按照所在地主管税务部门的要求,必须重视和做好熟悉了解税务部门的全面安排部署,按照程序流程做好各阶段筹划准备,应税业务范围的梳理和确认等工作。⑷从财务管理的角度做好相关应对工作。选择可抵扣的材料供应商和分包商(服务商);建立增值税台账和明细账;重视增值税发票的取得与管理;认真做好财务管理工作和整体的业务统筹工作。

  5. Special attacks in mobile Ad hoc network%移动Ad hoc网络中的特殊攻击

    Institute of Scientific and Technical Information of China (English)

    柳楠; 韩芳溪; 张维勇; 程玉松

    2005-01-01

    目前关于移动Ad hoc网络的研究大多集中在路由协议的提出和改进方面,但随着移动Ad hoc网络的广泛应用,其固有的特性和安全漏洞带来了极大的安全隐患,各种类型的攻击越来越威胁正常的网络运行,安全问题日益成为这一领域的研究热点.针对移动Ad hoc网络的弱点,介绍了4种特殊攻击及相应的处理方法.

  6. Study on Henan Land Tax Specialization Examination Advancement Process%基于河南地税专业化稽查推进过程的研究

    Institute of Scientific and Technical Information of China (English)

    田素格

    2012-01-01

    近几年来,全国税务稽查部门坚持依法稽查,通过强化科学、专业化管理,税务稽查职能作用得到充分发挥.但是,当前税务专业化稽查推进工作尚处于探索阶段.如何进一步深化专业化税务稽查,提高纳税遵从,提升工作质效是亟待研究的问题.文章在调研基础上,针对税务专业化稽查工作面临的问题和薄弱环节,提出推进专业化稽查工作对策和建议,以期对专业化稽查有所帮助.%In recent years, the National Tax Inspection Department adhere to the inspection in accordance with the law.By strengthening the scientific and professional management, it gives full play to the role of the tax audit functions. However, the current tax professional inspection work is still at the exploratory stage. It is a urgent research question how to further deepen specialization and improve tax compliance and enhance the quality of work. The article based on the research of the problems and weak links of tax specialized inspection work, promotes the specialized audit work countermeasures and suggestions in order to help the specialized inspection.

  7. The Influence and Thinking of the Change from Business Tax to Value -Added Tax to the Hubei Province Fiscal Revenue%浅谈营业税改增值税对湖北省财政收入的影响与思考

    Institute of Scientific and Technical Information of China (English)

    张喻; 梁东

    2014-01-01

    根据国务院进一步扩大交通运输业和部分现代服务业营业税改征增值税试点的要求,自2013年8月1日起,在全国范围内开展交通运输业和部分现代服务业营改增试点。营业税改征增值税后,作为地方第一大税种的营业税将逐步被增值税取代,这无疑会对地方财政收入产生很大的影响。文中以湖北省为例,针对湖北省面临营改增之后,可能对省财政产生的影响进行了分析,并提出了几点思考。%According to the State Council to further expand the transportation industry and part of modern service industry business tax VAT pilot requirements,since August 1,2013,the traffic transportation and part of modern service industry would to replace business tax with value -added tax (VAT)nationwide pilot.After the change from Business tax to VAT,as the place where the first big tax and business tax will be gradually replaced by the value -added tax,which will undoubtedly have a great influence on the local fiscal revenue.This paper takes Hubei Province as an example,in Hubei province is facing to replace business tax with value -added tax (VAT),the likely impact on provincial finance produced to carry on the analysis,and proposed several ponders.

  8. TAX REFORM IN SINGAPORE

    OpenAIRE

    Glenn Jenkins; Rup Khadka

    1998-01-01

    Globalization has forced many governments to change their economic policies, including tax policies, in the recent years. It has had an even greater impact on Singapore’s economy due to the high degree of its openness with respect to trade and investment. In this context, Singapore undertook a major restructuring of its tax system in the early 1990s. The introduction of a modern value added tax system (goods and services tax) was a part of the overall tax reform package. This paper examines h...

  9. Discussion on the Influence of"Replacing Business Tax with Value-added Tax"on the Project Cost and Valuation System%浅谈"营改增"对工程造价及计价体系的影响

    Institute of Scientific and Technical Information of China (English)

    王景

    2016-01-01

    营业税改增值税是我国实施结构性减税的一项重要举措,对每个行业都产生了不同程度的影响.建筑行业是国家经济发展的支柱性产业,在"营改增"的背景下,建筑业的计税方法和税率方面都做出了不同程度的调整,因此对建筑业的工程造价及其计价体系也产生了较大的影响,而这对于建筑行业的发展来说,既是机遇也是挑战,为了促进建筑业的持续发展,需要客观的分析"营改增"对建筑工程造价产生的影响,并且积极采取科学的应对措施,本文就对此进行简单的分析.%Replace business tax with value-added tax is an important measure to implement structural tax in China. It influences each industry. Construction industry is a pillar industry of national economic development. In the background of "replacing business tax with value-added tax", the taxation method and tax rate of construction industry are adjusted. So the construction cost of the project and its valuation system are impacted a lot. And for the development of construction industry, it is the opportunity and also the challenge. In order to promote the sustainable development of the construction industry, it is necessary to objectively analyze the impact of "replacing business tax with value-added tax"on construction cost generation and actively take scientific measures. This paper makes a simple analysis on it.

  10. Tax penalties in SME tax compliance

    Directory of Open Access Journals (Sweden)

    Artur Swistak

    2016-03-01

    Full Text Available Small business tax compliance requires special attention. On the one hand small businesses are often incapable of rigorously fulfilling their tax obligations, more vulnerable to external risks and tempted to exploit opportunities to be non-compliant. On the other hand, unlike larger businesses, they are usually sole proprietors or owner-operated businesses, hence highly responsive to personal, social, cognitive and emotional factors. These attributes pave the way to a better use of measures designed to influence their behavior and choices. This paper discusses the role and effectiveness of tax penalties in enhancing tax compliance in small businesses. It argues that tax penalties, although indispensable for tax enforcement, may not be a first-choice tool in ensuring tax compliance. Too punitive a tax regime is an important barrier to business formalization and increasing severity of tax penalties does not produce the intended results. To be effective, tax penalties should deter and motivate taxpayers rather than exert repressive measures against them.

  11. Special Taxing Districts, Lyon County Cemetery Districts, Library Districts, Recreation Districts, Watershed Districts. ., Published in 2011, 1:1200 (1in=100ft) scale, City of Emporia/Lyon County.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Special Taxing Districts dataset, published at 1:1200 (1in=100ft) scale, was produced all or in part from Hardcopy Maps information as of 2011. It is described...

  12. Risk Sharing among Construction Enterprises for Material Purchasing under the"to Replace the Business Tax with a Value-added Tax"%“营改增”建筑企业间对材料采购的风险分担

    Institute of Scientific and Technical Information of China (English)

    郭文嘉; 陈洋俊; 谢洪涛

    2016-01-01

    The"to replace the business tax with a value-added tax"is a major reform of the tax system for the national implementation of structural tax cuts, which has promotes changes of tax system reform in the construction enterprises. Construction enterprises should see input tax in the material purchase and at the same time also need to see the risks, in order to achieve reasonable risk share among enterprises and obtain the maximum tax return.%“营改增”是国家实施结构性减税的一项重大的税制改革,推动整个建筑业企业税制的改革变化。建筑企业在看到采购材料获得进项税额的同时,也需要看到存在的风险问题,实现企业间合理的风险分担,获得最大的税差收益。

  13. The Potential Influence of Value Added Tax Law Amendments on the Existence of E-Service Providing SMMEs in South Africa

    Directory of Open Access Journals (Sweden)

    Mogamat Riyaadh BARNES

    2016-02-01

    Full Text Available In South Africa, almost all existing businesses are regarded as Small Medium and Micro Enterprises (SMMEs. Through legislation, the South African government has identified SMMEs as the best enablers to help with the achievement of certain core socio-economic objectives; particularly the creation of jobs and reduction of poverty levels. According to previous research studies these business entities are not achieving the latter socio-economic objectives; mainly as a result of their weak existence rate – up to 80% of these business entities fail within their first three years of existence. The latter is believed to stem from the realisation of economic factors – a major economic factor which adversely influences South African SMMEs is that of taxation. Over the years, more South African SMMEs have started to make use of the internet to conduct their respective business, which spurred the national government to make amendments to existing Value Added Tax (VAT Laws by levying taxation on electronic services (e-services provided by e-service suppliers. Hence, for this research study, the perception was formulated that the amendments made to VAT Laws will have an adverse influence on the existence of e-service providing South African SMMEs in the foreseeable future. Empirical research was conducted through means of obtaining quantitative data from registered South African Tax Practitioners based in the Cape Metropolis; all of whom had to adhere to strict delineation criterion. It was found that the amendments made to VAT Laws, by national government, will have an adverse influence on the existence of e-service providing South African SMMEs in the foreseeable future.

  14. Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

    Science.gov (United States)

    Kirchler, Erich; Wahl, Ingrid

    2010-06-01

    Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

  15. 我国增值税扩围对财政体系代际平衡状况的影响%Impact of Value-added Tax Broadening on China's Fiscal System --From Generational Balance Perspective

    Institute of Scientific and Technical Information of China (English)

    蒋云赟

    2012-01-01

    本文用代际核算方法分析我国增值税扩围对财政体系可持续性的影响。核算结果表明,如果我们把营业税的宏观税负由2009年7.93%提高到和增值税的宏观税负一致,可以大幅缓解我国财政体系目前的代际不平衡状况。分行业模拟表明,我们将交通运输、仓储和邮政业,信息传输、计算机服务和软件业,以及住宿和餐饮业纳入增值税的征税范围,对财政体系的可持续性不会有太大影响;房地产业和金融业由于较高的增值率,将其纳入增值税的征税范围会缓和我国财政体系目前的代际不平衡状况;我们要谨慎考虑建筑业纳入增值税征收范围后的抵扣项目。%This paper considers hscal impact of value-added tax broadening using the technique of generational accounting. It shows if the effect tax rate ot turnover tax is mcreased to me level of value-added tax, the ratio of per capita generational accounts of future generations to zero-age generation in 2009 decreased from 1. 4641 to 1. 1503 and generational imbalance of fiscal system could be lessened. Industry simulation shows that generational balance situation could not be influenced if the value-added tax is levied on Transport, Storage and Post industry, Information Transmission, Computer Services and Software industry, as well as Hotel and Catering Services industry- Generational imbalance could be lessened if turnover tax of Financial Intermediation industry and Real Estate industry was replaced by value-added tax. pay more attention to valueadded tax on Construction industry should be dealt with caution.

  16. Study on the Legal Problems of Local Taxation Usufruct in Post Business Tax-to-Added Value Tax Era%后“营改增”时代的地方税收收益权法律问题研究--以上海市为样本

    Institute of Scientific and Technical Information of China (English)

    欧阳天健; 李震

    2014-01-01

    自1994年分税制改革以来,我国的财税体制逐步朝着科学化、民主化、法制化的方向发展。但是面对当今社会的新形势、新挑战,分税制改革中的许多漏洞正逐渐暴露出来,其负面效应不断显现。尤其是自2012年我国正式启动“营改增”试点工作以来,地方政府税收收益权问题逐渐浮出水面,其问题主要表现在地方立法权缺失和分配制度的混乱。%Since the reform of the tax system in 1994,China's tax system gradually develops toward scientific,democratiza-tion,legalization direction. But in the face of the new situation and the new challenges of today's society,many loopholes in the tax system reform is gradually exposed,its negative effect continues to appear. Especially since the official launch of the pilot work of business tax-to-added value tax in 2012,tax return power of local government gradually surfaced,the main problems mainly perform in the local legislative power loss and confusion of the distribution system.

  17. The Study on Effects and Countermeasures of the Reform Program to Replace the Business Tax with a Value-added Tax on Transportation Industry--Based on the Example of Jiujiang City Jiangxi Province%“营改增”对交通运输行业的影响及对策研究--以江西省JJ市为例

    Institute of Scientific and Technical Information of China (English)

    阙红艳

    2015-01-01

    Based on the overall research of replacing business tax with a value-added tax on transportation industry in JJ city, this paper explores the main problems existing in the freight enterprises. Meanwhile, it proposes four countermeasures on aspects of standard⁃izing the management main body, perfecting the enterprise financial accounting, further expanding the scope of deduction and standardiz⁃ing the tax incentive policies so as to expand the scope of replacing the business tax with a value-added tax and promote the healthy and orderly development of the local freight transportation enterprise for reference.%对江西省JJ市的交通运输行业在“营改增”后的总体情况进行调研的基础上,找出在“营改增”后JJ市货运企业存在的主要问题,从规范经营主体、建立健全企业账务核算、进一步扩大抵扣范围和规范财税奖励政策等四个方面提出合理建议,以期对后期“营改增”扩围和促进当地货运企业健康有序地发展提供参考意见。

  18. “营改增”对建筑企业影响研究--基于VE角度%Influence of"Change Business Tax to Added-value Tax"on Construction Enterprises:Based on the View of VE

    Institute of Scientific and Technical Information of China (English)

    李翠蓉

    2016-01-01

    为了研究“营改增”政策对建筑企业的影响,本文从当前建筑业现行税收政策现状入手,分析其中存在的问题,然后从微观角度分析营改增对建筑企业的影响,以建筑企业6号线工程为例进行改革效果分析。%In order to study the influence of "change business tax to added-value tax" on construction enterprises, this paper from the current status of the existing tax policy of the construction industry to analyze its problems. Then, the paper analyzes the influence of the policy "change business tax to added-value tax" on construction enterprises from the microscopic view and takes line 6 of the construction enterprises as an example to analyze the reform effect.

  19. Value-Added Assessment of Teacher Preparation: Implications for Special Education

    Science.gov (United States)

    Gansle, Kristin A.; Noell, George H.; Grandstaff-Beckers, Gerlinde; Stringer, Angelle; Roberts, Nancy; Burns, Jeanne M.

    2015-01-01

    As states move to teacher evaluation that is intended to capture teacher contributions to students' learning outcomes, some states have adopted "value-added measures" to examine teachers' and teacher preparation programs' effectiveness. In Louisiana, the value-added assessment of teacher preparation programs includes students with…

  20. Do Taxes Produce Better Wine?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    Theory predicts that unit taxes increase the quality consumed in a market since unit taxes reduce the relative price of high quality goods. Ad valorem taxes, on the other hand, have no effect on relative prices and should not affect product quality. The hypothesis is tested empirically in the US...... wine market. I find that the market share of high quality wine is significantly increased by unit taxes and that there is no significant effect of ad valorem taxes, in accordance with the hypothesis and previous empirical studies....

  1. The Study on the Influence of the Change from Business Tax to Value Added Tax on the Circulation Tax of the Banking Industry---Based on the Measurement of the Annual Report of Banks in Shanghai and Shenzhen Stock Markets%“营改增”对银行业流转税负的影响研究--基于沪深股市银行年报的测算

    Institute of Scientific and Technical Information of China (English)

    梁雁

    2015-01-01

    本文在对金融服务业征收增值税的研究文献进行系统性梳理的基础上,借鉴欧盟金融业征收增值税制度经验,从两个层面对我国银行业“营改增”对其流转税负的影响进行测算。研究显示,在不区分核心业务和非核心业务的假设下,银行业“营改增“的均衡税负率为6%左右;而在区分核心业务和非核心业务的假设下,银行业税负将大幅下降。基于上述结论,提出我国银行业“营改增”可暂按不区分核心业务和非核心业务的模式进行,随着银行业收入结构变化适时引入基本免税法。%On the basis of systematically reviewing the research literature on VAT of the financial service industry, learning from the experience of EU’s financial industry value-added tax system, from two layers, the paper measures the influence of China’s bank-ing industry on its circulation tax. The study shows that under the assumption that the core business and non-core businesses are not distinguished, the equilibrium tax rate of the change from business tax to value added tax is about 6%. While if the core business and non-core businesses are distinguished, the tax of the banking industry will fall sharply. Based on the above conclusion, the paper con-siders that at present, the change from business tax to value added tax can temporarily be carried out with the mode that the core busi-ness and non-core business are not distinguished. And according to the change of the banking industry structure, basic tax exemption can be timely introduced.

  2. 26 CFR 1.1561-2 - Special rules for allocating reductions of certain section 1561(a) tax-benefit items.

    Science.gov (United States)

    2010-04-01

    ... use the first-in-first-out (FIFO) method described in paragraph (a)(2)(ii)(B) of this section, such... described in paragraph (a)(2)(ii)(A) of this section. These component members may elect the FIFO method by... tax apportioned to that member. (B) FIFO method. Under the FIFO method, the first dollars of...

  3. Scientific feuds, polemics, and ad hominem arguments in basic and special-interest genetics.

    Science.gov (United States)

    Carlson, Elof Axel

    Scientific disputes are commonly presented and settled in journal publications. Most are resolved by a weighing of evidence and new findings. In some cases the arguments are personal and in the form of ad hominem attacks on the personality or integrity of an author of a journal article. Many famous scientists (e.g., Galileo, Newton, and Hooke) used ad hominem arguments in responding to their critics. William Bateson, W.F.R. Weldon, William Castle, and H.J. Muller used ad hominem arguments in their publications until the end of World War I, when editorial policy of journals changed. Motivating some of the attacks are philosophic differences (such as holistic or reductionist approaches to science), ideological differences (such as Marxist or Capitalist outlooks), politics (such as Cold War depictions by East and West on fallout from nuclear testing), or conflicts of interest (which can be professional or financial such as the debates over nontraditional and orthodox medicine or over tobacco smoking and health). Most of the time, the disputes are motivated by honest disagreements over the interpretation of the data. A recent surge (2009-2016) of ad hominem attacks by Edward Calabrese has appeared disparaging H. J. Muller, E. B. Lewis, other twentieth-century contributors to radiation genetics, and the National Academy of Sciences. They address the mutational effects of low-dose radiation exposure. Calabrese's attacks have led to responses by geneticists in the field of mutagenesis, by agencies criticized by Calabrese, and by students and colleagues of those who have been accused of deception by Calabrese. This article reviews some of the history of ad hominem arguments in science and the background to the attacks by Calabrese. I argue that Calabrese's characterization of Muller and his supporters is unjust, misleading, and hurtful. I also propose some methods for dealing with or preventing ad hominem attacks in professional journals. Copyright © 2017. Published by

  4. Impacto da participação especial em campos gigantes offshore de petróleo Impact of special participation tax in offshore petroleum giant fields

    Directory of Open Access Journals (Sweden)

    Rodrigo Mendes Gandra

    2006-08-01

    Full Text Available Utilizando um cenário como estudo de caso, objetiva-se explorar o impacto econômico da Lei que rege a cobrança da Participação Especial (PE pela Agência Nacional do Petróleo (ANP sobre a decisão de investimento em projetos situados exclusivamente em campos gigantes de petróleo no Brasil. Embora este seja um exercício indutivo sem maiores pretensões, ele pode ser tomado como representativo para retratar a realidade das grandes empresas que têm em seu portfolio oportunidades de desenvolvimento de concessões com grande potencial petrolífero. Subsidiariamente, propõe-se uma alternativa ao modelo de tributação vigente.The main objective of this technical study is to show the economic impact of Special Participation Tax on decisions at projects of investments at Brazilian offshore fields with high production of petroleum. An alternative estimation approach is proposed in this paper for Special Participation Tax to facilitate the economic viability of offshore projects. This technical study is only a exercise of a real situation which big companies face when it have the opportunity to develop concessions with high potential of petroleum. Above all, we propose an alternative way to calculate the assessment.

  5. 增值税改革应确立清晰明确的目标%On a Clear &Transparent Goal of the Value-added Tax Reform

    Institute of Scientific and Technical Information of China (English)

    王建平

    2012-01-01

    Proposals for fundamental reform of the value-added tax are receiving increased attention among economic analysts and policymakers. This paper describes the fundamental goals of reforming the current value-added tax system: maintaining the VAT as the main tax, making the VAT revenue scale in the overall tax revenues reasonable and proper, avoiding double taxation furthest, enhancing the VAT's financial function and playing the supplementary role in the adjustment of distribution of income and the implementation of macro-control together with other taxes. On this basis, the paper provides some proposals to achieve that end: expanding the VAT collection scope, reducing the preferential items of the VAT tax-relief, optimizing the preference mode, standardizing the rules of deduction, setting the multi-level tax rate structure, reducing the basic rate and accelerating the VAT legislation.%保持增值税的主体税种地位,并使增值税收入在整个税收收入中规模合理。适度,最大限度地避免重复征税,增强增值税的聚财功能,与其他税种配合,在调节收入分配.实施宏观调控上发挥辅助作用,应是增值税改革的基本目标。而有重点、分步骤地扩大增值税的征收范围.最大限度地减少增值税减免税优惠项目并优化优惠方式,规范增值税税款抵扣制度,确定多档税率结构并适度降低基本税率,加快增值税立法进程则是实现上述目标的具体途径。

  6. Tax Expenditures: A Theoretical Review

    Directory of Open Access Journals (Sweden)

    Vjekoslav Bratić

    2006-06-01

    Full Text Available Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects. But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping have become a major challenge for the tax authorities and the whole of the government. The article considers and explains very diverse forms of tax expenditure such as reliefs, tax deductions, tax allowances, tax exceptions and special rates of taxation and the ways in which they are defined and calculated. The key problems in the analysis are the absence of a single definition and of methodology for the calculations; these ultimately make it impossible to compare tax expenditures between or among countries.

  7. 26 CFR 1.1446-6 - Special rules to reduce a partnership's 1446 tax with respect to a foreign partner's allocable...

    Science.gov (United States)

    2010-04-01

    ... tax with respect to a foreign partner's allocable share of effectively connected taxable income. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign... respect to a foreign partner's allocable share of effectively connected taxable income. (a) In...

  8. Third Round of Tax Reforms Launched

    Institute of Scientific and Technical Information of China (English)

    LINYIYI

    2004-01-01

    China's third round of tax reform is underway.Premier Wen Jiabao declared the three main lpoints of this tax reform in this year's 'state-of-the-art' government working report:to shift gradually from production-oriented value added tax(VAT) to consumption-oriented,the reform of export tax rebate system and to eliminate the agricultural tax in five yeaars.

  9. 浅议“营改增”对房企的影响及应对措施%Discussion on the Influence of"to Replace the Business Tax with a Value-added Tax"on Housing Prices and Its Countermeasures

    Institute of Scientific and Technical Information of China (English)

    徐海涛

    2016-01-01

    《关于全面推开营业税改征增值税试点的通知》自2016年5月1日起开始全面实施,此次将建筑业、房地产业、金融业、生活服务业等行业纳入营改增试点范围。而房地产业作为国民经济的支柱产业之一,对经济健康平稳的发展起着重要的作用。鉴于房地产行业的特殊性,本文将对营业税与增值税的区别,对房地产行业的影响,以及应对措施等方面进行探讨,为房企尽早实施税务筹划,降低税收负担并有效控制税务风险,实现企业健康向好发展,提供参考。%A notification about fully opening pilots of replacing the business tax with a value-added tax has been full implemented since May 1, 2016, which has brought the construction industry, the real estate industry, financial industry, services industry into the pilot. As one of the pillar industries of the national economy, the real estate industry plays an important role in the healthy and stable development of the economy. In view of the particularity of the real estate industry, in this paper, the difference of business tax and value-added tax, the impact on the real estate industry, and countermeasures are discussed, so as to provide references for enterprises to implement tax planning as soon as possible, reduce the tax burden and effectively control the tax risk, realize the good health development of enterprises.

  10. Elektronik Ticaretin Vergilendirilmesine İlişkin Türk Vergi Sisteminde Katma Değer Vergisi Açısından Bir Değerlendirme(An Evaluation of Taxation of Electronic Commerce Under Turkish Tax System According to Value Added Tax (VAT

    Directory of Open Access Journals (Sweden)

    Yunus CERAN

    2007-01-01

    Full Text Available The development of internet has brought e-commerce to front as a new and contemporary instrument that enables to trade effectively and efficiently. However, because of extensive acceptance of internet in trade-life, the unusual ways of commerce and distribution channels have emerged and this has caused serious problems in taxation of e-commerce processes. Most of these problems are about the differences of taxation systems in different countries like how to evaluate the value added tax (VAT or how to tax the web-based incomes, etc. The solution of all these internet-related problems is about to be solved by OECD. In addition, EU mostly involves with taxation of VAT.

  11. Selection of Transfer Payment under the Integration Reform of Value-added Tax and Business Tax from the DimenSions of Fiscal Equalization%增值税和营业税一体化改革下的转移支付方案选择——基于财政均等化视角

    Institute of Scientific and Technical Information of China (English)

    李丽琴

    2012-01-01

    增值税转型实施后,增值税的扩围改革提上议事日程,这一改革将重构中央和地方的利益格局。在现行财政体制框架下,转移支付制度是弥合地方政府利益受损的有效途径,而不同的转移支付方式将产生不同的政策效应。本文以1994年分税制改革以来的财政数据为基础,应用SPSS的相关分析,从财政均等化的维度来考量各转移支付方式。从而为增值税和营业税一体化改革下的转移支付方案选择提供了政策依据,并提出了相关的建议。%After the transformation of value-added tax carrying out, the enlargement reform up on the agenda, and this re- form will reconstruct the central and local benefit pattern. In the framework of the existing financial system, transfer payment system is an effective way to make up for damaged interests of the local government. And different transfer payment will produce different policy effects. Basing on the financial data since the tax system reform in 1994, this paper consider the transfer pay- ment from the dimensions of fiscal equalization with the method of the correlation analysis in SPSS. Thus, it can provides a poli- cy basis for the selection of transfer payment under the integration reform of value-added tax and business tax, and it also put forward some suggestions.

  12. Taxes,Taxes and More Taxes

    Institute of Scientific and Technical Information of China (English)

    沈士臻

    2005-01-01

    Americans often say that there are only two things a person can be sure of in life:death and taxes.Americans do not have a comer on the“death”market,but many people feel that the United States leads the world with the worst taxes.

  13. Globalisation and Developing Countries - a Shrinking Tax Base?

    OpenAIRE

    Aizenman, Joshua; Jinjarak, Yothin

    2009-01-01

    This paper evaluates the impact of globalisation on tax bases of countries at varying stages of development. We see globalisation as a process that induces countries to embrace greater trade and financial integration. This in turn should shift their tax revenue from 'easy to collect' taxes (tariffs and seigniorage) towards 'hard to collect' taxes (value added and income taxes). We find that trade and financial openness have a positive association with the 'hard to collect' taxes, and a negati...

  14. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show...

  15. 19 CFR 4.20 - Tonnage taxes.

    Science.gov (United States)

    2010-04-01

    ... VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.20 Tonnage taxes. (a) Except as... any port of the United States from any foreign port or place in North America, Central America, the... special tonnage tax and to the payment of light money at the rates and under the circumstances...

  16. Discuss the Reasonableness of the Single Rate of Value Added Tax (VAT)--Based on the Analysis of the Input-Output Table%刍议增值税单一税率的可行性--基于投入产出表的分析

    Institute of Scientific and Technical Information of China (English)

    方轶旻; 陈锦; 林清清

    2014-01-01

    增值税是我国第一税种,其税率档次的合理性设置关乎国家财政及经济运行稳定。目前我国增值税税率档次设置过多,不利于税收征管以及税收公平。有部分学者提出实行增值税单一税率。本文应用投入产出法,在保持一定税负的条件下对各行业税负适用的税率进行测算,发现中间投入比率对于企业实际税负起到相当大的影响,各行业难以在单一税率的条件下,实现税负公平。为了优化整体税收环境,应当设置2至3档差别化税率,能够有效兼顾税收公平及效率。%Value added tax (VAT) is the ifrst tax in China;the set of its tax bracket decides the stability of national ifscal and economic running. Recently, the VAT tax bracket sets too much, which is not conducive to tax collection and tax justice. Some scholars have proposed to adopt the single rate of value added tax (VAT). In this article, we apply the Input-Output method. Under the condition of keeping taxes, we measure the Reasonable tax rate in various industries. To some extent, intermediate input ratio has a sizeable impact on the actual tax burden for enterprises. However, under the condition of single rate, industry cannot make fair tax burden. In order to optimize the overall tax environment, we shall set up 2 to 3 gear differential tax rate, which can effectively balance the tax fairness and efifciency.

  17. Windfall Tax on Oil

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    China has adopted a special income tax on oil companies, to restrict excessive monopoly profits and subsidize weak sectors O n April 4, the China Petroleum & Chemical Corp., known as Sinopec, together with its holding subsidiaries Sinopec Shengli Oilfield Daming Co. Ltd. and

  18. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    & competitiveness; c) employment, and d) the tax system. These are the main conclusions of a report on environmental taxes by the European Environment Agency (EEA), requested by the European Parliament. The report provides an overview of the main issues involved in environmental taxes, with a particular focus......EXECUTIVE SUMMARY1.Although the 5th Environmental Action Programme of the EU in 1992 recommended the greater use of economic instruments such as environmental taxes, there has been little progress in their use since then at the EU level. At Member State level, however, there has been a continuing...... increase in the use of environmental taxes over the last decade, which has accelerated in the last 5-6 years. This is primarily apparent in Scandinavia, but it is also noticeable in Austria, Belgium, France, Germany, The Netherlands and the United Kingdom.2.Evaluation studies of 16 environmental taxes have...

  19. 企业所得税特别纳税调整反避税效应的实证研究%An Empirical Study on the Anti-tax Evasion Effect of Adjustment of Special Taxation of Corporate Income Tax

    Institute of Scientific and Technical Information of China (English)

    刘爱明; 刘冬荣

    2011-01-01

    Tax Evasion is so covert that it is hard to be really kept track of by the outside world.In academia,Effective tax rate(ETR) is commonly used as an indicator to judge enterprises' tendency of avoiding tax.Based on the survey with the listed companies in Shenzhen and Shanghai stock markets during the years from 2008 and 2009,this study finds that,statistically,there is no significant difference in ETR of tax burden of the listed companies which have state-owned or private enterprises as ultimate controllers,revealing tax system reform and adjustment of special taxation can limit the application space of tax evasion,a common means used previously in corporate,and to some degree,can restrict large-scale tax evasion especially in private enterprises and joint ventures.It is also found that ETR of tax burden of the listed companies in the west area and those in farming,forestry,husbandry and fishing industries is significantly lower than that in other areas and industries,indicating that the guide effect of tax system reform manifests itself preliminarily.%避税活动具有隐密性特征,难以为外界真正掌握其存在的线索,理论界一般以实际所得税率(ETR)指标来判断企业避税的倾向。以2008~2009年沪深两市上市公司为样本,研究发现以国有或民营为最终控制人的上市公司实际所得税税负ETR在统计上没有显著差异,显示税制改革及其特别纳税调整措施限制了企业以往常见避税方式的应用空间,尤其对民营和外资企业大规模避税现象有一定限制作用。而西部地区和农林牧渔行业上市公司实际所得税税负ETR显著低于其他地区和行业,说明税制改革导向作用初步显现。

  20. On Problems i n Writing False Valued Added Tax Invoices and Detecting Method%析虚开增值税发票的有关问题及侦察方法

    Institute of Scientific and Technical Information of China (English)

    姜文锋

    2012-01-01

    新税制出台后,犯罪分子为牟取暴利,瞄准制度漏洞和管理缺陷,利用巧妙的作案手法和"技术"处理,大量虚开增值税专用发票,严重危害国民经济。文中针对该类犯罪案件的作案手段、特点,结合我国目前面临的侦办该类案件时的一般困难,提出了预防和减少该类犯罪的几点建议。%After new tax system coming onto stage, the criminals aim at the system vulnerabilities and management defect, make use of subtle approach i'technology" processing to make exorbitant profits, and write a lot of false value added tax invoices. It seriously damage the national economy. Aiming at crime means and characteristics of this kind of crime and considering the difficulties when investigating, the writer puts forward some suggestions to prevent and reduce such crimes.

  1. Inspiration of Value-added Tax Transformation to Comprehensive Reform of Consumption-type VAT%增值税转型对消费型增值税全面改革的启示

    Institute of Scientific and Technical Information of China (English)

    王延春

    2011-01-01

    Consumption-type VAT reform is not the end of the VAT reform. Through data analysis of during 2004-2008, the paper demonstrates the great value of national economic growth of value-added tax transformation, thinks about the possible questions of Consumption-type VAT reform, and puts forward some relevant countermeasures and suggestions.%消费型增值税改革不是增值税改革的终结.通过2004-2008年间的数据分析,论证了增值税转型对国家经济增长的巨大价值,并思考消费型增值税改革的可能性问题,从而提出相应对策和建议.

  2. Environmental taxes

    DEFF Research Database (Denmark)

    Ekins, P.; Andersen, Mikael Skou; Vos, H.

    on their environmental effectiveness and on the political barriers to their implementation. It provides illustrative examples of environmental taxes only; comprehensive reviews are available from OECD (1995).http://www.eea.europa.eu/publications/92-9167-000-6-sum/page002.html [Summary available in 10 languages]...... been identified and reviewed in this report. Within the limitations of the studies, it appears that these taxes have been environmentally effective (achieving their environmental objectives) and they seem to have achieved such objectives at reasonable cost. Examples of particularly successful taxes...... to implementation, especially of energy (particularly on specific sectors or regions); and on low income groups can be overcome by: a) careful design, b) the use of environmental taxes and respective revenues as part of policy packages and green tax reforms, c) gradual implementation; d) extensive consultation...

  3. Indirect taxes on food in Southern Brazil

    Directory of Open Access Journals (Sweden)

    Denize Mirian da Silva

    2013-12-01

    Full Text Available The objective of this paper is to estimate the indirect tax burden on food for ten income classes, based on income and household total expenditure in southern Brazil. Thus it can be seen as indirect taxes on foods affect the monetary income and consumption pattern of households. To reach the objectives proposed, will be used the Pintos-Payeras (2008 model. The database iscomposed by microdata from the Household Budgeting Survey (POF 2008-2009 and the tax regulations of the country and the southern states of Brazil. The results show that indirect taxes on food in Southern Brazil is regressive when based on income and expenditure of household , ie , the poorest people pay proportionately more taxes and have their consumption pattern highest taxed ICMS (Brazilian value added tax is the tax that contributes most to the regressivity.

  4. 26 CFR 1.1441-6 - Claim of reduced withholding under an income tax treaty.

    Science.gov (United States)

    2010-04-01

    ... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and... connected with the conduct of a trade or business in the United States. (2) Income to which special...

  5. CHANGES OF TAX RATES AND THEIR IMPACT ON REVENUES OF THE TAX AMINISTRATION OF KOSOVO

    Directory of Open Access Journals (Sweden)

    Shefqet Dervishaj

    2016-05-01

    Full Text Available In the early postwar years, Kosovo was faced with a destroyed economy and an inexperienced tax system and was mainly based on the experiences of other countries and not in accordance with the real situation and needs of post-war Kosovo which had to start from “zero” in many areas.The post-war tax policy in Kosovo started with the tax system in accordance with UNMIK Regulations, which were almost all copied from other countries such as from countries in transition as well as from EU Countries,  therefore these regulations were inconsistent with the current situation in Kosovo.The Agency which deals with tax administration is the Tax Administration in Kosovo (TAK.  From the beginning of the work of TAK, from 2000 until today, Kosovo`s tax system has been constantly adapting changes in tax laws aswell as in tax rates.  The main focus of this paper is how changes affect the applicable tax rates in Kosovo and how much impact has this change on the TAK revenues. The current applicable taxes in Kosovo are: Value added tax (VAT; Personal income tax (PIT, and Corporate income tax (CIT.  All these different kinds of taxes have undergone changes in their application as well as in their level of tax rates.

  6. 26 CFR 31.6302(c)-1 - Use of Government depositories in connection with taxes under Federal Insurance Contributions Act...

    Science.gov (United States)

    2010-04-01

    ... with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special...

  7. Tax me if you can

    DEFF Research Database (Denmark)

    Jacobsen, Catrine; Piovesan, Marco

    In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes in the p......In this paper, we test whether increased salience of a tax charge increases dishonesty using a version of the die-under-cup paradigm. Participants earn money in proportion to the outcome reported and, thus, have an incentive to over-report. We find a significant increase in high outcomes...... in the presence of a tax frame suggesting that participants use the tax as an excuse to rationalize their dishonest act. In addition, we tested whether adding an explanation for the adoption of the tax would increase honesty. We find evidence for reversed dishonesty with participants reporting significantly more...

  8. Tax laws harmonisation between Lesotho and the Republic of South ...

    African Journals Online (AJOL)

    Also, having acquired their trading stock free of value-added tax, branches of ... with one another leads to skewed distribution of resources amongst these countries. It remains unclear whether the provisions of the Lesotho valueadded tax law ...

  9. How to Set up an Effective Food Tax? Comment on “Food Taxes: A New Holy Grail?”

    OpenAIRE

    Céline Bonnet

    2013-01-01

    Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax) taxes. Taxes based only on junk food products would avoid perverse effects on...

  10. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

    This thesis "Tax planning in corporation" puts brain to legal entity income tax and it is looking for possible solutions in tax planning in corporation. The first part deals with the tax theory, the other part is the theory of tax planning, comparison of tax regimes and tax policy and tax revenue by optimizing both internationally and in the local aspect. The last part discusses options for optimizing tax

  11. The relationship between alcohol taxes and binge drinking: evaluating new tax measures incorporating multiple tax and beverage types.

    Science.gov (United States)

    Xuan, Ziming; Chaloupka, Frank J; Blanchette, Jason G; Nguyen, Thien H; Heeren, Timothy C; Nelson, Toben F; Naimi, Timothy S

    2015-03-01

    U.S. studies contribute heavily to the literature about the tax elasticity of demand for alcohol, and most U.S. studies have relied upon specific excise (volume-based) taxes for beer as a proxy for alcohol taxes. The purpose of this paper was to compare this conventional alcohol tax measure with more comprehensive tax measures (incorporating multiple tax and beverage types) in analyses of the relationship between alcohol taxes and adult binge drinking prevalence in U.S. states. Data on U.S. state excise, ad valorem and sales taxes from 2001 to 2010 were obtained from the Alcohol Policy Information System and other sources. For 510 state-year strata, we developed a series of weighted tax-per-drink measures that incorporated various combinations of tax and beverage types, and related these measures to state-level adult binge drinking prevalence data from the Behavioral Risk Factor Surveillance System surveys. In analyses pooled across all years, models using the combined tax measure explained approximately 20% of state binge drinking prevalence, and documented more negative tax elasticity (-0.09, P = 0.02 versus -0.005, P = 0.63) and price elasticity (-1.40, P elasticity and price elasticity predicting adult binge drinking prevalence in U.S. states. © 2014 Society for the Study of Addiction.

  12. Should Utility-Reducing Media Advertising be Taxed?

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    2009-01-01

    Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial Organizat......Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial...... Organization and two-sided markets we show that taxing ads may be counterproductive. In particular, we identify a number of situations in which ad-adverse consumers are negatively affected by the tax, and we even show that the tax may lead to higher ad volumes. This unorthodox reaction to a tax may arise when...

  13. Espécies tributárias: os efeitos dos entendimentos diversos acerca do perfil das contribuições à luz do sistema tributário nacional / Tax species: effects of many interpretations on the special contributions profile in light of national tax system

    Directory of Open Access Journals (Sweden)

    Raquel Costa Delgado

    2010-12-01

    criação dada à imprecisão de sua natureza e campo de incidência; o que gera casos de imposições desproporcionais e dá causa a um quadro de insegurança jurídica ao sujeito passivo da relação tributária, no que se refere, sensivelmente, a efetividade da atuação do Poder Público: fazendário, legiferante e jurisdicional. Palavras-chave: Direito Constitucional Tributário; espécies tributárias; contribuições especiais; perfil e efeitos jurídicos. Abstract This article deals with the examination of tax species from the critical analysis of the doctrinal and jurisprudential treatment given to the special contributions, with attention to its subspecies (namely social security contributions, the intervention in the economic domain, the interest of professional or economic categories, and street lighting. The research undertaken reveals the profile of the contributions and the role they occupy in the Ranking Brazilian Tax, from the perspective of the requirements and limitations on the power to tax and impose taxes, and will focus on the legal and the rules that govern (or should govern his created under Constitutional Tax System. Advocates, initially, the importance, urgency and practical applicability of the debate about tax species; making, subsequently, comparing the positions of the theories of tax classification, when it comes to determining the nature and legal regime of the special contributions, always under the aegis of the constitutional text. After, we examined the jurisprudential understandings formally recorded on the subject, with emphasis on diction given by the Brazilian Supreme Court. The methodological instruments used were, mainly, the methodological approaches: deductive (the constitutional premises to be used then to achieve the effects of the taxation of special contributions and dialectical (in parallel developed between doctrine and jurisprudence, theory and practice. It appears therefore as the final considerations of this research

  14. Accounting and Tax Treatment of the Special Way of Selling Merchandise Revenue%特殊销售方式下商品收入的会计与税务处理探析

    Institute of Scientific and Technical Information of China (English)

    夏迎峰; 肖斌

    2014-01-01

    在市场竞争过程中,企业为了促销商品,销售货物的形式具有多样化的特点。企业需要做好特殊销售的会计处理与税务处理,力求及时准确地确认收入,正确地进行纳税申报。因此对现金折扣、商业折扣、销售折让、以物易物和收取包装物押金等情况下销售收入的会计和税务处理进行了探讨和分析。%In the process of market competition, corporate promotional merchandise order form of sale of goods with a variety of features. Companies need to do accounting and tax treatment of special sales, and strive to timely and accurate recognition of revenue, tax returns correctly. In this paper, cash discounts, rebates, dis-counts, barter and collect deposits on packaging materials, such as accounting and tax treatment of several cases of sales were explored.

  15. Analysis on Taxation and Accounting Treatment of Value Added Tax as Sales Behavior%对增值税视同销售行为的税务与会计处理探析

    Institute of Scientific and Technical Information of China (English)

    王俊

    2012-01-01

    文章结合交易事项观和收益观,在界定交易与事项两种不同的经济业务类型和明确收入实质的基础上,把增值税视同销售行为划分为交易类和事项类两类行为,并根据各自的主要特征提出了不同行为下具有规律性的税务与会计处理原则与方法。%In combination with the transaction item view and the income view,base on the determination on the two different economic business type of the transaction and the definition of income substances,the value added tax as the sales behaviors could be divided into two type behaviors of the transaction and item.According to each main features,the paper provided the handling principle and method of the lawful taxation and accounting under the different behaviors.

  16. 26 CFR 301.6324A-1 - Election of and agreement to special lien for estate tax deferred under section 6166 or 6166A.

    Science.gov (United States)

    2010-04-01

    ... Act of 1981), an executor of a decedent's estate who seeks to be discharged from personal liability... estate tax return; (ii) The amount of the lien; (iii) The fair market value of the property to be subject... the Internal Revenue Service on matters arising under section 6166 or 6166A (as in effect prior to its...

  17. 对企业专设税务会计的探讨%Discussion on setting tax accounts specially for enterprise

    Institute of Scientific and Technical Information of China (English)

    苏艺

    2011-01-01

    通过税务会计的职责、税务会计部门的建立等方面对企业专设税务会计进行了探讨,使其能够按照自身的规模设置与之相适应的原则与税务会计职位,明确税务会计人员所应具备的专业技能,税务会计工作应遵循的准则,旨在为企业设立税务会计岗位提供建议。%With the aim of offering suggestions for enterprises setting tax accounts jobs, the responsibilities of tax accounts, the establishment of its department were discussed. It can set up suitable principle and positions of tax accounts according to their own scales, clear the professional skills of tax accounts and the rules should be followed in their work.

  18. Application of Special Sales Method Options in Tax Planning%特殊销售方式选择在纳税筹划中的应用

    Institute of Scientific and Technical Information of China (English)

    董琳

    2011-01-01

    企业销售过程中,往往会为了促销而选择不同形式的促销方式,不同的促销方式在税法的定义中有所不同,势必对企业的税收负担影响也不同.本文旨在对不同形式的促销方式进行分析,提出每种促销方式所可以采纳的纳税筹划方式,从而降低企业税负,达到企业价值最大化.%In the process of business sales, they often choose different forms for promotion.Different promotion ways have different definition in the tax law, and will bring different effects on tax burden of corporate.This article aims to analyze the promotion ways with different forms, points out the tax planning for each promotional method, to reduce the tax burden of corporate and maximize enterprise value.

  19. Tax Management in Cross-Border Mergers

    OpenAIRE

    Marcin Jamrozy

    2011-01-01

    Tax management is one of the essential aspects of mergers. Mergers of companies that are residents of different Member States are not hampered by disadvantages arising from tax provisions; this applies to income-, capital-, as well as to value added taxation.

  20. Applying for Export Tax Rebates In China

    Institute of Scientific and Technical Information of China (English)

    RICHARD; HOFFMANN

    2009-01-01

    As the world financial crisis has taken hold, China’s Central Government moved to increase the value-added tax (VAT) refund rates on several industries in an effort to boost production. For example, China has increased the tax rebate on textiles at least four times over the past six months, most

  1. Information sharing for consumption tax purposes : An empirical analysis

    NARCIS (Netherlands)

    Ligthart, Jenny E.

    2007-01-01

    The paper studies the determinants of information sharing between Swedish tax authorities and 14 EU tax authorities for value-added tax (VAT) purposes. It is shown that trade-related variables (such as the partner country's net trade position and population size), reciprocity, and legal arrangements

  2. 27 CFR 479.33 - Special exemption.

    Science.gov (United States)

    2010-04-01

    ... EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.33 Special exemption. (a) Any person required to pay special (occupational) tax under this part shall be relieved from payment of that tax if he establishes...

  3. Tax responses in platform industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    2010-01-01

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...... price and thus buy less of the good. The present paper shows that this result need not hold in a two-sided market. On the contrary, a higher ad valorem tax may lower end-user prices and spur sales. Thus, two-sided platform firms may not at all engage in tax shifting via price increases. We further show...

  4. 27 CFR 70.81 - Notice and demand for tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Notice and demand for tax... Excise and Special (Occupational) Tax Notice and Demand § 70.81 Notice and demand for tax. (a) General... demanding payment thereof. Such notice shall be given as soon as possible and within 60 days. However, the...

  5. Discussion on how to deal with the condition of“to replace the business tax with a valued-added tax”for financial accounts of construction enterprises%谈施工企业财务会计如何应对“营改增”

    Institute of Scientific and Technical Information of China (English)

    刘彩玲

    2014-01-01

    Through analyzing current“to replace the business tax with a valued-added tax”tend,the paper explores the change of financial af-fairs of construction enterprises,and illustrates the tax rate,income and tax confirmation and application materials and so on,and shows meas-ures of applying“to replace the business tax with a valued-added tax”system for construction enterprise finance accounts.%通过分析当前“营改增”的形势,探讨了“营改增”带给施工企业财务会计工作的变化,并从税率、收入和税负确认、申报资料等方面进行了说明,同时给出了施工企业财务会计应用“营改增”税制的措施。

  6. Constitutionalization of tax definition

    Directory of Open Access Journals (Sweden)

    Francisco J. Ruiz de Castilla Ponce de León

    2013-12-01

    Full Text Available The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

  7. Could targeted food taxes improve health?

    Science.gov (United States)

    Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

    2007-08-01

    To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta-analyses. (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2,300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3,200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Taxing foodstuffs can have unpredictable health effects if cross-elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

  8. Oil and gas tax handbook, 1986

    Energy Technology Data Exchange (ETDEWEB)

    Klingstedt, J.P.; Brock, H.R.

    1986-01-01

    This book gives information about regulations affecting taxation of the oil and gas industry. It also covers in detail both income tax and the windfall profit tax. The most recent statutes, regulations, ruling, and court decisions are examined, and their effects on this year's tax accounting are explained. It includes following contents: Unproved oil and gas properties - acquisition, retention, and worthlessness; Mineral interest concepts; Geological and geophysical exploration; Drilling and equipping properties; Depreciation, depletion, and amortization (DD and A); Percentage depletion - problems in applying the independent producer exemption; Sales and subleases of properties; Production payments; Sharing arrangements other than carried interests; Carried interests; Joint ventures and partnership - basic rules; Partnerships - special problems; Corporations; Special operating problems; Oil and gas tax preferences and the windfall profit tax - compliance.

  9. Differential effects of green tax reform over economies: A case of Korea

    Science.gov (United States)

    Kim, Tae Heon

    2011-12-01

    It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

  10. Effect of cooking on the chemical composition of low-salt, low-fat Wakame/olive oil added beef patties with special reference to fatty acid content.

    Science.gov (United States)

    López-López, I; Cofrades, S; Cañeque, V; Díaz, M T; López, O; Jiménez-Colmenero, F

    2011-09-01

    Changes in chemical composition, with special reference to fatty acids, as affected by cooking, were studied in low-salt (0.5%)/low-fat patties (10%) with added Wakame (3%) and partial or total replacement of pork backfat with olive oil-in-water emulsion. The addition of Wakame and olive oil-in-water emulsion improved (P cooking retention values of moisture, fat, fatty acids and ash, which were close to 100%. Partial and total replacement of animal fat with olive oil-in-water emulsion reduced (P cooked patties was affected by product formulation. Unlike the case of all animal fat patties, when olive oil was added the cooking process increased (P Cooked formulated patties with seaweed and partial or total replacement of pork backfat by oil-in-water emulsion and with seaweed added were less calorie-dense and had lower SFAs levels, while samples with olive oil had higher MUFAs levels. Copyright © 2011 Elsevier Ltd. All rights reserved.

  11. Small Taxes on Soft Drinks and Snack Foods To Promote Health.

    Science.gov (United States)

    Jacobson, Michael F.; Brownell, Kelly D.

    2000-01-01

    To compensate for an unhealthy food environment, foods high in calories, fat, or sugar could be subjected to special taxes, with costs of healthful foods subsidized. This paper reviews state tax laws, identifying 19 states and cities that levy such taxes. These taxes raise about $1 billion annually. The paper proposes using such revenues to fund…

  12. 26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

    Science.gov (United States)

    2010-04-01

    .... Any person who employs individuals in employment (see §§ 31.3306(c)-1 to 31.3306(c)-3, inclusive... TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to Employment...

  13. Small Taxes on Soft Drinks and Snack Foods To Promote Health.

    Science.gov (United States)

    Jacobson, Michael F.; Brownell, Kelly D.

    2000-01-01

    To compensate for an unhealthy food environment, foods high in calories, fat, or sugar could be subjected to special taxes, with costs of healthful foods subsidized. This paper reviews state tax laws, identifying 19 states and cities that levy such taxes. These taxes raise about $1 billion annually. The paper proposes using such revenues to fund…

  14. Tax Evasion and Trust

    OpenAIRE

    Robin Boadway; Nicolas Marceau; Steeve Mongrain

    2000-01-01

    Tax evasion is typically analyzed in a principal/agent framework, the government (principal) trying to provide agents with the incentives to pay their taxes. However, evading sales, excise or trade taxes requires the cooperation of at least two taxpayers. When individuals evade taxes, they face two potential costs. One is that tax evasion may be detected and sanctioned; the other is that their partner in crime might cheat. An increase in the sanction for tax evasion leads to a direct increase...

  15. Estonian Tax Structure

    Directory of Open Access Journals (Sweden)

    Viktor Trasberg

    2014-08-01

    Full Text Available The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation. The country’s tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances, limits revenue collection and distorts the business environment.

  16. Collecting Taxes Database

    Data.gov (United States)

    US Agency for International Development — The Collecting Taxes Database contains performance and structural indicators about national tax systems. The database contains quantitative revenue performance...

  17. Mapping Tax Compliance

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    Tax compliance denotes the act of reporting and paying taxes in accordance with the tax laws. Current social science scholarship on tax compliance can almost entirely be divided into behavioural psychology analyses and critical tax studies. This article, which presents two cases of how tax...... that studies tax compliance where it takes place as well as what it is made of. Consequently, this article argues that tax compliance is a socio-material assemblage and that complying is a distributed action. The article concludes by highlighting how an ANT approach contributes to the further theoretical...

  18. 增值税纳税人认定标准的变化对企业税负影响的案例分析%Value Added Tax( VAT )Taxpayer Recognized Standards the Changes to the Enterprise's Tax Burden Case Nnalysis

    Institute of Scientific and Technical Information of China (English)

    熊力

    2011-01-01

    The tax policy related to the criterion recognized by value added tax(VAT)taxpayer is summarized in the present article. From the perspective of general VAT taxpayer determination standards change, the influence of four aspects on enterprise: value added lax, city of construction duty, education to add and enterprise income tax was analysis. Finally, the real impact on enterprise tax-burden caused by change of VAT average taxpayer recognized standards is demonstrated by different eases.%在对现行增值税纳税人认定标准的税收政策进行归纳总结的基础上,从其对企业税负产生主要影响的四个税种:增值税、城市建设税、教育费附加以及企业所得税分别分析新变化对企业税负带来的影响,最后通过真实案例剖析增值税纳税人认定标准的变化对企业税负产生的具体影响。

  19. 19 CFR 4.24 - Application for refund of tonnage tax.

    Science.gov (United States)

    2010-04-01

    ... director. Applications for refund of special tonnage tax and light money (see § 4.20(c)) with the reports...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24... special tonnage tax or light money prepared in accordance with this section shall be filed with...

  20. Effects of Added Resistance Training on Physical Fitness, Body Composition, and Serum Hormone Concentrations During Eight Weeks of Special Military Training Period.

    Science.gov (United States)

    Vaara, Jani P; Kokko, Juha; Isoranta, Manne; Kyröläinen, Heikki

    2015-11-01

    A high volume of military training has been shown to compromise muscle strength development. We examined effects of added low-volume resistance training during special military training (ST) period, which took place after basic training period. Male conscripts (n = 25) were assigned to standardized ST with added resistance training group (TG, n = 13) and group with standardized ST only (control) (CG, n = 12). Standardized ST with added resistance training group performed 2 resistance training sessions per week for 8 weeks: hypertrophic strength (weeks 1-3), maximal strength (weeks 4-6) and power training (weeks 7-8). Maximal strength tests, load carriage performance (3.2 km, 27 kg), and hormone concentrations were measured before and after ST (mean ± SD). Both groups improved similarly in their load carriage performance time (TG: 1,162 ± 116 seconds vs. 1,047 ± 81 seconds; CG: 1,142 ± 95 seconds vs. 1,035 ± 81 seconds) (p muscles (TG: 4,290 ± 990 N vs. 3,570 ± 48 N; CG: 3,920 ± 72 N vs. 3,410 ± 53 N) (p ≤ 0.05). Maximal strength of the upper extremities improved in CG (1,040 ± 200 N vs. 1,140 ± 200 N) (p ≤ 0.05) but not in TG. Maximal strength of the abdominal muscles improved in TG (3,260 ± 510 N vs. 3,740 ± 75 N) (p ≤ 0.05) but not in CG. Testosterone concentration increased in CG (15.2 ± 3.6 nmol·L⁻¹ vs. 21.6 ± 5.0 nmol·L⁻¹) (p training during ST. To develop strength characteristics, careful periodization and individualization should be adopted in ST.

  1. TAX EVASION THROUGH FICTITIOUS ECONOMIC OPERATIONS, OBSTACLE TO SUSTAINABLE DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    SERGIU-BOGDAN CONSTANTIN

    2016-06-01

    Full Text Available Tax evasion means the avoidance of declaring and paying taxes. The purpose of the research is to identify ways and mechanisms of tax evasion through fictitious economic operations and how this kind o tax evasion can influence sustainable development. The principal methods are researching tax evasion cases investigated by the Romanian authorities responsible for combating this phenomenon, court trials on tax evasion and using the bibliographic references in the field. The data used are obtained through open sources of the authorities specialized in combating tax evasion for the cases made public, the media and also from specialised literature. The principal results are that this type of tax evasion is manifested through transactions with “ghost companies”, with offshore companies and transactions between associated enterprises. The main causes of this problem are: high taxation, corruption, inefficient government and tax authorities, no fiscal education and very hard tax legislation. The consequences are that the state budget is affected, the companies that do business legally are affected and also the final consumers, so Romania will not have economic growth and the quality of life will not improve. The main conclusion is that in order to have sustainable development, tax evasion in general and this kind of tax evasion in particular must be eradicated. The measures that have to be taken are to prevent tax evasion and to tighten controls but without violating taxpayers rights and without making abuses

  2. Dynamic Tax Depreciation Strategies

    NARCIS (Netherlands)

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2008-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Pr

  3. European tax law

    NARCIS (Netherlands)

    Terra, B.J.M.; Wattel, P.J.

    2008-01-01

    This book is intended as a reference book for tax law and EC law pratitioners, tax administrators, academics, the judiciary and tax or Community law policy makers. For students, an abridged student edition textbook is available. The book offers a systematic survey of the tax implications of the EC T

  4. 财政均等化:增值税扩围改革下转移支付方案的选择导向%Fiscal Equilibrium: A Guide to Transfer Payments in the Enlargement Reform of Value- added Tax

    Institute of Scientific and Technical Information of China (English)

    李丽琴

    2012-01-01

    增值税转型实施后,增值税的扩围改革提上议事日程,这一改革将重构中央和地方的利益格局。在现行财政体制框架下,转移支付制度是弥合地方政府利益受损的有效途径,而不同的转移支付方式将产生不同的政策效应。以1994年分税制改革以来的财政数据为基础,应用SPSS的相关分析,从财政均等化的维度来考量各转移支付方式。为增值税和营业税一体化改革下的转移支付方案选择提供了政策依据,并提出了相关的建议。%After the transformation of value - added tax, the enlargement reform was on agenda, which will reconstruct the benefit pattern of the central and local governments. In the framework of the existing financial system, the transfer payment system is an effective way to make up for the damaged interests of the local government. And different ways of transfer payment will produce different policy effects. Based on the financial data after the tax sys- tem reform in 1994, this paper considers the methods of transfer payment from the dimension of fiscal equalization with the method of correlation analysis in SPSS, thus offering a policy basis for the selection of transfer payment methods under the integration reform of value - added tax and business tax. And it also puts forward some related suggestions.

  5. Tax Planning for Enterprises

    Institute of Scientific and Technical Information of China (English)

    Fan Weiqing

    2011-01-01

    @@ Tax planning is legal planning activities for tax savings, meaning tax payers make operation plans within the national policy framework and choose operation programs favorable to tax savings.Along with a maturing socialist market economy system in China, tax planning is becoming an integral part of enterprise management and operation.For a better tax planning, enterprises have to fully understand the meaning, get proficient at relevant strategies, and apply these methods to save taxes and realize the maximization of enterprise value while considering the actual situation.

  6. 26 CFR 1.1(i)-1T - Questions and answers relating to the tax on unearned income certain minor children (Temporary).

    Science.gov (United States)

    2010-04-01

    ... later, D and M's 1988 tax return is adjusted on audit by adding an additional $1,000 of taxable income... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Questions and answers relating to the tax on... REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes §...

  7. How to Set up an Effective Food Tax?; Comment on “Food Taxes: A New Holy Grail?”

    Directory of Open Access Journals (Sweden)

    Céline Bonnet

    2013-01-01

    Full Text Available Whereas public information campaigns have failed to reverse the rising trend in obesity, economists support food taxes as they suggest they can force individuals to change their eating behavior and make the agro-food industry think more about healthy food products. Excise taxes based on the unhealthy nutrient content would be more effective since they impact more on unhealthy food products than VAT (value-added-tax taxes. Taxes based only on junk food products would avoid perverse effects on healthy nutrient. However, as eating behavior of consumers is complex, a modeling analysis would allow to assess unexpected effects on other unhealthy nutrients or products.

  8. Modern aspects of tax regulation of investment activity

    Directory of Open Access Journals (Sweden)

    E.S. Podakov

    2016-03-01

    Full Text Available The article investigates the tax regulation of investment activity in modern conditions. Scientists studied different views about the impact of tax regulations on the investment activity in the country. The author determines that the tax regulation of investment activity involves the use of state mechanisms taxation of certain measures to improve investment conditions. The subject is the state tax regulations, and the object is the investment activity of individual and institutional investors of any form of ownership including organizational and legal forms. Such regulation is performed by using complex special tools. The possible methods of tax stimulation of investment processes are described. The article deals with the current results of tax reform in Ukraine and predicts its possible consequences for agricultural producers. The rating positions of Ukraine according to international organizations are showed. The systematic analysis has been carried out and the impact of differential tax rates, tax exemption for a specified period, reducing the tax base, elimination of double taxation on investment activity in certain areas have been researched. The special instruments of investment activity tax regulation are considered. The options for improving investment activity by introducing effective tax regulation are determined.

  9. Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

    Science.gov (United States)

    Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

    2010-01-01

    Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

  10. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...... tax could be relevant for New Zealand....

  11. Dual Income Taxes

    DEFF Research Database (Denmark)

    Sørensen, Peter Birch

    This paper discusses the principles and practices of dual income taxation in the Nordic countries. The first part of the paper explains the rationale and the historical background for the introduction of the dual income tax and describes the current Nordic tax practices. The second part...... of the paper focuses on the problems of taxing income from small businesses and the issue of corporate-personal tax integration under the dual income tax, considering alternative ways of dealing with these challenges. In the third and final part of the paper, I briefly discuss whether introducing a dual income...... tax could be relevant for New Zealand....

  12. PROBLEMS OF THE LAND TAX IN THE REPUBLIC BURYATIA

    Directory of Open Access Journals (Sweden)

    Anna A. Kokorina

    2016-01-01

    Full Text Available The article discusses the history of the development land tax, since ancient times to the present, considered the signicance of the land tax in the formation of the local budget. According to the results of the research we can say that the land tax has a special place in the tax system of the Russian Federation. On the «Ulan-Ude city» example MO City District found that the land tax is a relatively low share of the local budget, however, the land tax has been an important source of formation of the budget settlement. In modern Russia, the land tax is seen as an effective mechanism for land management

  13. Legal protection of tax collection and tax control in Serbia

    OpenAIRE

    Kulić, Mirko; Stakić, Nikola

    2011-01-01

    The behavior of tax debtors in certain cases threats tax collection and disturb the procedure of tax audit. That has negative effect on government revenue collection and functioning of the organization for compulsory social insurance. Threatening tax collection and tax audit has been labeled as criminal act in tax legislation of Serbia. .

  14. Business Tax in China

    Institute of Scientific and Technical Information of China (English)

    RICHARD; HOFFMANN

    2009-01-01

    Business tax is a tax payable against turnover by all enterprises and individuals undertaking the following business activities:providing taxable services, including communication, transport, construction, finance and insurance, telecom, culture,

  15. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    This article shows a new form of regulation within a tax administration where tax administrators abate tax evasion by nudging and motivating consumers to only purchase services from tax compliant businesses. This indirectly closes or forces tax evading businesses to change their practices, because...... their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... implications for how tax practitioners think about collaborative and interactive regulatory initiatives. While the tax administration in the study sees the approach as effective, the analysis shows that there are a number of caveats in relation to regularity, public listing, costs and revenue focus...

  16. NM Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  17. Improving Tax Administration's Services as a Factor of Tax Compilance: The Case of Tax Audit

    National Research Council Canada - National Science Library

    Lidija Hauptman; Mirjana Horvat; Romana Korez-Vide

    2014-01-01

    .... In the theoretical part of this article the factors of tax compliance and the tax authorities' measures in combating tax evasion are examined, the levels of tax rates and the compliance burden...

  18. Controlling tax evasion fluctuations

    Science.gov (United States)

    Zaklan, Georg; Lima, F. W. S.; Westerhoff, Frank

    2008-10-01

    We incorporate the behaviour of tax evasion into the standard two-dimensional Ising model and augment it by providing policy-makers with the opportunity to curb tax evasion via an appropriate enforcement mechanism. We find that tax evasion may vary greatly over time if no measures of control are taken. Furthermore, we show that even minimal audit rates of a tax authority may help to alleviate this problem substantially. Similar results are observed for other network structures.

  19. Dynamic tax depreciation strategies

    OpenAIRE

    De Waegenaere, A.M.B.; Wielhouwer, J.L.

    2011-01-01

    The tax depreciation decision potentially has significant impact on the prof- itability of firms and projects. Indeed, the depreciation method chosen for tax purposes affects the timing of tax payments, and, as a consequence, it also affects the after-tax net present value of investment projects. Previous research focusses on the optimal choice of depreciation method under the assumption that the de- preciation method has to be set ex ante and cannot be changed during the useful life of the a...

  20. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax...... subsidy by lowering interest payments and we find that the responsiveness to the tax subsidy varies by the initial level of interest payments....

  1. Taxing Soft Drinks

    OpenAIRE

    Roy Bahl

    2011-01-01

    This paper reviews the practice of levying an excise tax on soft drinks in sub-saharan African countries, and evaluates this practice against theoretical norms for levying an excise tax. The question is whether such taxes are justified or whether they are discriminatory and impose a welfare cost on the country. The paper concludes that the sin tax justification does not hold for soft drinks, nor do income distribution justifications. Arguably the best reason for such a levy is revenue, but th...

  2. House Prices and Taxes

    DEFF Research Database (Denmark)

    Gjedsted Nielsen, Mads

    This paper is the first to consider a large scale natural experiment to estimate the effect of taxes on house prices. We find that a 1 percentage-point increase in income tax rates lead to a drop in house prices of at most 2.2%. This corresponds to a tax capitalization for the average household o...

  3. Down With Income Taxes

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China increases its income tax exemption threshold to reduce tax burdens on low-wage earners As a company clerk, 32-year-old Ren Jun doesn’t make a lot of money.Of his meager paycheck, he needs to pay about 250 yuan ($39) in taxes each month. From September,

  4. Tax Incentives and Borrowing

    DEFF Research Database (Denmark)

    Alan, Sule; Leth-Petersen, Søren; Munk-Nielsen, Anders

    2016-01-01

    We estimate the effect of a Danish 1987 tax reform, which reduced the tax rate applied to interest deductions from 73% to 50% for households with high incomes, but less for households with middle or low incomes. Using high quality panel data we find that households responded to the reduced tax su...

  5. Features and Advantages of Using Tax Havens

    Directory of Open Access Journals (Sweden)

    Botis S.

    2014-12-01

    Full Text Available The appearance of tax havens is tied to illicit money laundering process, evolving later under various illegal forms and currently they operate under the protective umbrella of beneficial jurisdictions belonging to some political protected States worldwide. For them to be capable of functioning, special conditions to attract investors have been created. The purpose of this study is to highlight the main features of the tax havens, their operating mechanism and peculiarities of their tax laws, offshore entities regime. The article concludes on the reason of the occurrence, the existence and proliferation of tax havens, as well as legislative efforts that are submitted worldwide to eradicate them in the perspective of future global economic and financial developments.

  6. Private Colleges: The Federal Tax System and its Impact.

    Science.gov (United States)

    Moran, Gerald P.

    Through its role in administering the laws pertaining to tax-exempt status, the Internal Revenue Service (IRS) is involved in regulating the activities of those organizations that claim such a special position. The interplay between the federal tax system and private colleges will intensify as the demands increase for additional financial support…

  7. Tax-1 and Tax-2 similarities and differences: focus on post-translational modifications and NF-κB activation.

    Science.gov (United States)

    Shirinian, Margret; Kfoury, Youmna; Dassouki, Zeina; El-Hajj, Hiba; Bazarbachi, Ali

    2013-01-01

    Although human T cell leukemia virus type 1 and 2 (HTLV-1 and HTLV-2) share similar genetic organization, they have major differences in their pathogenesis and disease manifestation. HTLV-1 is capable of transforming T lymphocytes in infected patients resulting in adult T cell leukemia/lymphoma whereas HTLV-2 is not clearly associated with lymphoproliferative diseases. Numerous studies have provided accumulating evidence on the involvement of the viral transactivators Tax-1 versus Tax-2 in T cell transformation. Tax-1 is a potent transcriptional activator of both viral and cellular genes. Tax-1 post-translational modifications and specifically ubiquitylation and SUMOylation have been implicated in nuclear factor-kappaB (NF-κB) activation and may contribute to its transformation capacity. Although Tax-2 has similar protein structure compared to Tax-1, the two proteins display differences both in their protein-protein interaction and activation of signal transduction pathways. Recent studies on Tax-2 have suggested ubiquitylation and SUMOylation independent mechanisms of NF-κB activation. In this present review, structural and functional differences between Tax-1 and Tax-2 will be summarized. Specifically, we will address their subcellular localization, nuclear trafficking and their effect on cellular regulatory proteins. A special attention will be given to Tax-1/Tax-2 post-translational modification such as ubiquitylation, SUMOylation, phosphorylation, acetylation, NF-κB activation, and protein-protein interactions involved in oncogenecity both in vivo and in vitro.

  8. Tax-1 and Tax-2 similarities and differences: Focus on post-translational modifications and NF-кB activation

    Directory of Open Access Journals (Sweden)

    Margret eShirinian

    2013-08-01

    Full Text Available ABSTRACTAlthough human T-cell leukemia virus type 1 and 2 (HTLV-1 and HTLV-2 share similar genetic organization, they have major differences in their pathogenesis and disease manifestation. HTLV-1 is capable of transforming T lymphocytes in infected patients and subsequently leads to adult T cell leukemia/lymphoma (ATL whereas HTLV-2 is not clearly associated with lymphoproliferative diseases. Numerous studies have provided accumulating evidence on the involvement of the viral transactivators Tax-1 versus Tax-2 in T cell transformation. Tax-1 is a potent transcriptional activator of both viral and cellular genes. Tax-1 posttranslational modifications and specifically ubiquitylation and SUMOylation have been implicated in NF-кB activation and may contribute to its transformation capacity. Although Tax-2 has similar protein structure compared to Tax-1, the two proteins display differences both in their protein-protein interaction and activation of signal transduction pathways. Recent studies on Tax-2 have suggested ubiquitylation and SUMOylation independent mechanisms of NF-кB activation. In this present review, structural and functional differences between Tax-1 and Tax- 2 will be summarized. Specifically, we will address their subcellular localization, nuclear trafficking and their effect on cellular regulatory proteins. A special attention will be given to Tax-1/Tax-2 post-translational modification such as ubiquitylation, SUMOylation, phosphorylation, acetylation, NF-кB activation and protein-protein interactions involved in oncogenecity both in vivo and in vitro.

  9. CHINA INCREASED PETROLEUM TAX

    Institute of Scientific and Technical Information of China (English)

    Mu Xueping

    2005-01-01

    @@ After half a year's gestation and adjustment, the State Administration of Taxation finally set new tax rate of petroleum resources. Notification issued by the Ministry of Finance and the State Administration of Taxation said the petroleum resources tax standard would be lifted nationwide, after the tax rate adjustment, tax on crude oil would be increased to RMB 14-30 yuan per ton and that on natural gas to RMB 7-15 yuan per thousand cubic meters. The new tax rate has been effective nationwide since July 1.

  10. Are female CFOs less tax aggressive? Evidence from tax aggressiveness

    OpenAIRE

    Francis , Bill B; Hasan, Iftekhar; Wu,Qiang; YAN Meng

    2014-01-01

    This paper investigates the effect of CFO gender on corporate tax aggressiveness. Focusing on firms that experience a male-to-female CFO transition, the paper compares those firms’ degree of tax aggressiveness during the pre- and post-transition periods. Using the probability of tax sheltering, the predicted unrecognized tax benefits, and the discretionary permanent book-tax differences to measure tax aggressiveness, we find that female CFOs are associated with less tax aggressiveness as comp...

  11. Federal Solutions to School Fiscal Crises: Lessons from Nixon's Failed National Sales Tax for Education

    Science.gov (United States)

    Venters, Monoka; Hauptli, Meghan V.; Cohen-Vogel, Lora

    2012-01-01

    Applying a Multiple Streams framework, the article documents the development and ultimate undoing of what became known as the national sales tax plan for education. The authors identify four factors that coalesced to lead the Nixon administration to propose replacing local property taxes with a federal value-added tax to finance K-12 education.…

  12. The Implication of Vat Regulation to Tax Revenues: the Case of Small Retailer in Indonesia

    Directory of Open Access Journals (Sweden)

    Fany Inasius

    2013-05-01

    Full Text Available According to the VAT Act the category of small enterpreneur is an entrepreneur who attempts the circulation does not exceed 600 million rupiah, while according to the Income Tax Act is a business entrepreneur who has the total of revenues no more than 4.8 billion rupiah. The small retaillers with sales revenue above 600 million and below 4.8 billion rupiah which Income Tax Act could use the special rate of 0.75% of the total revenues required to levy VAT at 10% of sale revenues or when under 1.8 billion rupiah  the VAT rate is of 3-4%. The imposition of value added tax which unfairly results in the lower level of taxpayer compliance. This study focuses on the implications of VAT rates on the small retailler who has the circulation of business between 600 million to 4.8 billion rupiah to the amount of tax revenue. From the research conducted based on the comparatives research method, the descriptive analysis of documents and interviews produced that the reduction in the VAT rate impacts in increased state revenue.

  13. Deciding on Tax Evasion

    DEFF Research Database (Denmark)

    Boll, Karen

    2015-01-01

    Purpose – The purpose of this paper is to analyse everyday reasoning in public administration. This is done by focusing on front line tax inspectors’ decisions about tax evasion. Design/methodology/approach – The paper presents ethnography of bureaucracy and field audits. The material stems from...... fieldwork conducted in the Central Customs and Tax Administration. Findings – The paper shows that the tax inspectors reason about tax evasion in a casuistic manner. They pay attention to similar cases and to particular circumstances of the individual cases. In deciding on tax evasion, the inspectors do...... not just administer the laws; they also enact a policy of fair-mindedness. Doing this they are constrained by time and man-powers, but also enabled by various organizational devices. Research limitations/implications – The tax inspectors that the author followed were carefully chosen and acted...

  14. 27 CFR 53.111 - Tax on use by manufacturer, producer, or importer.

    Science.gov (United States)

    2010-04-01

    ..., producer, or importer. 53.111 Section 53.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX... AND AMMUNITION Special Provisions Applicable to Manufacturers Taxes Use by Manufacturer Or Importer Considered Sale § 53.111 Tax on use by manufacturer, producer, or importer. (a) In general. Section 4218...

  15. Dealing with Taxes. Tierra de Oportunidad Module 17. LAES: Latino Adult Education Services Project.

    Science.gov (United States)

    Kissam, Ed; Dorsey, Holda

    This module, which may be used as the basis for a workshop or as a special topic unit in adult basic education or English-as-a-Second-Language (ESL) courses, addresses how to file and pay federal income taxes. Topics covered include the following: defining tax-related vocabulary; analyzing tax credits and selecting the most appropriate ones;…

  16. THE TAX ADVANTAGES OF INCOME TAX PAYERS

    Directory of Open Access Journals (Sweden)

    SUCIU GHEORGHE

    2015-04-01

    Full Text Available The paper analyzes the cost of financing through financial and operational leasing due to the deductibility of depreciation and interest. The shareholders of any company aim to obtain profit and to increase their ownership equity. In order for this to happen, the company must have profit, for which a corporate tax must be paid. A good management translates into choosing the most advantageous means of financing, which will lead to paying a lower corporate tax. Leasing and the non-taxation of reinvested profits are two means through which companies can obtain significant fiscal advantages, by increasing the deductible expenses, or by paying lower taxes.

  17. The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax

    OpenAIRE

    Feller, Anna; Schanz, Deborah

    2014-01-01

    The question of why some companies pay more taxes than others is a widely investigated topic of interest. One of the famous suspect explanations is a phenomenon called tax avoidance. We develop a holistic theoretical concept of influences on corporate tax planning through a series of 19 in-depth German tax expert interviews. Our findings show that three distinct hurdles in the tax planning process can explain different levels of tax expense across companies. Those three hurdles are which tax ...

  18. EXCISE TAX AS EXTERNAL VARIABLE (ON TABACCO PRODUCTS AT STATE AND LOCAL COMMUNITIES IN BIH

    Directory of Open Access Journals (Sweden)

    Dinko Primorac

    2012-01-01

    Full Text Available The subject of this paper is themovement and accounting for excise tax as aseparate subsystem of sales tax, with an emphasison tobacco products. Since the excise tax ontobacco products is a specific category of excisableproducts, it is possible to fully distance it fromother products. Unlike other excise goods, excisetaxes on tobacco products can not be distinguishedby the criterion of luxury and by the criterion ofharm to health. This paper explains the reasons,effects and the basic characteristics of excise taxes,and full adjustment of the special tax. The aim ofthe research paper is to present and analyze thesystem of excise tax revenue in Bosnia andHerzegovina, with special reference to the excisetax on tobacco products. Furthermore the aim is toexplore how the excise tax system in Bosnia andHerzegovina functions and how the funds fromexcise taxes are collected, and where exactly theyare expended.

  19. Green tax reform in Denmark

    OpenAIRE

    Andersen, Mikael Skou

    1994-01-01

    In June 1993, the new Danish coalition government introduced a comprehensive tax reform that includes a substantial package of new green taxes. The tax reform, which became effective on 1 January 1994, will gradually phase in new green taxes worth approximately 12 billion DKK (1.6 billion ECU) to substitute for decreased income taxes.

  20. Tax Strategy Control

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner

    2013-01-01

    This paper examines how a functional tax strategy impacts the management control system (MCS) in a multinational enterprise (MNE) facing transfer pricing tax risks. Based on case study findings it is argued that the MCS in a multinational setting is contingent upon the MNE's response to its tax...... environment. Moreover, the paper extends existing contingency-based theory on MCS by illustrating the role of inter-organisational network collaboration across MNE transfer pricing tax experts. This collaboration, caused by a widely dispersed tax knowledge base, fuels the formal interactive control system...... and reduces tax uncertainty. The paper adopts an interdisciplinary approach for explaining findings, using contingency-based theory and network theory at the inter-organisational level....

  1. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words......, the choice of a specific tax base is not totally instrumental, it has some intrinsic moral value too. In this respect, the chapter ends with a comparison between taxing income and taxing consumption. It is shown that a tax on consumption raises questions that should be answered by political philosophers.......Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...

  2. Measuring Tax Efficiency

    DEFF Research Database (Denmark)

    Raimondos-Møller, Pascalis; Woodland, Alan D.

    2004-01-01

    This paper introduces an index of tax optimality thatmeasures the distance of some current tax structure from the optimal taxstructure in the presence of public goods. In doing so, we derive a [0, 1]number that reveals immediately how far the current tax configurationis from the optimal one and......, thereby, the degree of efficiency of a taxsystem. We call this number the Tax Optimality Index. We show howthe basic method can be altered in order to derive a revenue equivalentuniform tax, which measures the size of the public sector. A numericalexample is used to illustrate the method developed.......JEL Code: H21, H41.Keywords: Tax optimality index, excess burden, distance function.Authors Affiliations: Raimondos-Møller: Copenhagen Business School, CEPR,CESifo, and EPRU. Woodland: University of Sydney....

  3. Taxing the Rich

    OpenAIRE

    Landier, Augustin; Plantin, Guillaume

    2013-01-01

    Affluent households can respond to taxation with means that are not economically viable for the rest of the population, such as sophisticated tax plans and international tax arbitrage. This paper studies an economy in which an inequality-averse social planner faces agents who have access to a tax-avoidance technology with increasing returns to scale, and who can shape the risk profile of their income as they see fit. Scale economies in avoidance imply that optimal taxation is regressive at th...

  4. Are we taxing ourselves?

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    2011-01-01

    -shifting in the market. We show that inexperienced voters are prone to such a tax-shifting bias, that experience is an effective de-biasing mechanism, but that pre-vote deliberation about tax regimes makes initially held opinions more extreme rather than correct. Our results suggest that voting on taxes is prone to bias...... and that easy-to-interpret facts are needed to de-bias voters....

  5. BEPS Action Plan: Global Tax Cooperation

    Directory of Open Access Journals (Sweden)

    Andrei Shelepov

    2016-12-01

    Full Text Available Given the dynamics of economic and financial globalization, national tax authorities often do not have adequate tools to effectively combat tax avoidance practices that exploit gaps in the existing tax rules. To address the global problem of tax base erosion and profit shifting (BEPS, the Organisation for Economic Co-operation and Development (OECD and the Group of 20 (G20 have consolidated their efforts on an equal footing. Their joint BEPS Action Plan allowed to involve more than 100 countries, both developing and advanced, in designing and implementing rules aimed at aligning the generation of profits and their taxation and increasing the predictability, transparency and flexibility of the international tax environment for business. This article examines the history of the BEPS project, emphasizing the mode of OECD-G20 engagement in global tax governance, describes the key recommendations made by international institutions to tackle BEPS and forecasts further developments in the area. The author pays special attention to the mechanisms designed to stimulate participation by non-OECD and non-G20 members in the BEPS project and the stance of business on the proposed reforms. He concludes that the work on BEPS is far from finished. Different interpretations of standards, risks of strengthening tax competition between countries and potentially excessive tax burdens on businesses should be addressed. In this regard, OECD and G20 should strengthen their efforts to ensure the participation of developing countries and the private sector, which would stimulate other reforms in international taxation to support global growth and development.

  6. Tax planning and tax planning effectiveness in SMEs

    OpenAIRE

    Andries, Kathleen; Cools, Martine; Van den Abbeele, Alexandra; Van Uytbergen, Steve

    2012-01-01

    This study documents to what extent small and medium sized enterprises (henceforth SMEs) are effectively planning their taxes, the determinants of the tax planning process and how the tax planning process influences outcome measures such as effective tax rates. We draw on the upper echelons theory to investigate whether the characteristics of the finance manager determine the likelihood of planning taxes in SMEs. Our study uses the semi-experimental setting of the Belgian Tax Reform in 2...

  7. The Political Economy of Sales Taxes and Sales Tax Exemptions

    OpenAIRE

    Andreea Militaru; Thomas Stratmann

    2014-01-01

    We analyze the choice politicians face when seeking votes from groups that lobby for sales tax rate decreases or from groups that lobby for certain tax exemptions, given the constraint that politician wants to raise a certain amount of revenue. Using the application of sales taxes and sales tax exemptions we develop a model predicting a positive relationship between the number of sales tax exemptions and the sales tax rate. We find support for the hypothesis that there is an equilibrium relat...

  8. The Impact of Value Added Tax on the North Cyprus Economy: A Short Term Assessment = Katma Değer Vergisinin Kuzey Kıbrıs Ekonomisi Üzerine Etkisi : Kısa Dönem Değerlendirmesi

    Directory of Open Access Journals (Sweden)

    Abdul GHAFOOR

    2005-01-01

    Full Text Available Value added tax was introduced in North Cyprus in 1996 to increase public revenue as well as to harmonize with Turkey and EU member countries. It is however evident that the budget deficit has rather increased after the introduction of VAT. The literature argues that VAT not only has potential to generate enough revenue to reduce the budget deficit but also encourages savings and investments. The question is why could North Cyprus not achieve these objectives? The present study was designed to answer this question. It evaluates the impact of VAT on the North Cyprus economy by using several macroeconomic variables such as total consumption, total domestic savings, public, private and total investments, government purchases, exports and imports. The impact of VAT has been studied through simple regression techniques with dummy variable for policy change.

  9. Tax planning strategies for physicians.

    Science.gov (United States)

    Pope, Thomas R; Schwartz, Richard W

    2002-07-01

    The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

  10. Tax Management and Corporate Governance

    OpenAIRE

    Přidal, Martin

    2010-01-01

    Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack ...

  11. Gasoline Taxes and Consumer Behavior

    OpenAIRE

    Li, Shanjun; Linn, Joshua; Muehlegger, Erich J.

    2012-01-01

    Gasoline taxes can be employed to correct externalities associated with automobile use, to reduce dependency on foreign oil, and to raise government revenue. Our understanding of the optimal gasoline tax and the efficacy of existing taxes is largely based on empirical analysis of consumer responses to gasoline price changes. In this paper, we directly examine how gasoline taxes affect consumer behavior as distinct from tax-exclusive gasoline prices. Our analysis shows that a 5-cent tax increa...

  12. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes...... in the mix of capital and labor taxes brought on by capital income tax coordination can potentially be welfare reducing. This reflects that in a non-cooperative equilibrium capital income taxes may be more distorting from an international perspective than are labor income taxes. Simulations with a simple...... model calibrated to EU public finance data suggest that countries indeed lower their labor taxes in response to higher coordinated capital income taxes. The overall welfare effects of capital income tax coordination, however, are estimated to remain positive.JEL Classification: F20, H87...

  13. Understanding the Tax Gap1

    OpenAIRE

    Mazur, Mark J.; Plumley, Alan H.

    2007-01-01

    The Tax Gap is defined as the difference between the amount of tax imposed by the Tax Code and the amount that is reported and paid with timely filed returns. For the federal government, the gross tax gap is estimated at $345 billion for Tax Year 2001 (after the collection of late and enforced payments, the net tax gap is estimated at $290 billion for Tax Year 2001). This paper explains the concept of the tax gap, discusses how it is estimated, and points out some limitations with the estimates.

  14. Tax Law System

    Science.gov (United States)

    Tsindeliani, Imeda A.

    2016-01-01

    The article deals with consideration of the actual theoretic problems of the subject and system of tax law in Russia. The theoretical approaches to determination of the nature of separate institutes of tax law are represented. The existence of pandect system intax law building as financial law sub-branch of Russia is substantiated. The goal of the…

  15. Less Tax, More Kindness?

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

    Many companies are reluctant to donate to charities, largely because of the government's tax policies While there are more than 10 million government-registered companies in China, a recent survey found that fewer than 100,000 of them have any record of making charitable contributions, with many experts citing the country's tax

  16. Legislature Abolishes Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2006-01-01

      China's 2,600-year-old agricultural tax will be rescinded as of Jan. 1,2006, after China's top legislature voted on December 27 to adopt a motion on the regulations revoking the agricultural tax.……

  17. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  18. Sick of Taxes?

    DEFF Research Database (Denmark)

    Ljunge, Jan Martin

    I estimate a price elasticity of sickness absence. Sick leave is an intensive margin of labor supply where individuals are free to adjust. I exploit variation in tax rates over two decades, which provide thousands of differential incentives across time and space, to estimate the price...... responsiveness. High taxes provide an incentive to take more sick leave, as less after tax income is lost when taxes are high. The panel data, which is representative of the Swedish population, allow for extensive controls including unobserved individual characteristics. I find a substantial price elasticity...... of sick leave, -0.7, with respect to the net of tax rate. Though large relative to traditional labor supply elasticities, Swedes are half as price elastic as bike messengers, and just as elastic as stadium vendors on the margin which they can adjust freely....

  19. Value-Added Exchange Rates

    OpenAIRE

    Rudolfs Bems; Robert C. Johnson

    2012-01-01

    This paper updates the conceptual foundations for measuring real effective exchange rates (REERs) to allow for vertical specialization in trade. We derive a value-added REER describing how demand for the value added that a country produces changes as the price of its value added changes relative to competitors. We then compute this index for 42 countries from 1970-2009 using trade measured in value added terms and GDP deflators. There are substantial differences between value-added and conven...

  20. The UK sugar tax - a healthy start?

    Science.gov (United States)

    Jones, C M

    2016-07-22

    The unexpected announcement by the UK Chancellor of the Exchequer of a levy on sugar sweetened beverages (SSBs) on the 16 March 2016, should be welcomed by all health professionals. This population based, structural intervention sends a strong message that there is no place for carbonated drinks, neither sugared nor sugar-free, in a healthy diet and the proposed levy has the potential to contribute to both general and dental health. The sugar content of drinks exempt from the proposed sugar levy will still cause tooth decay. Improving the proposed tax could involve a change to a scaled volumetric tax of added sugar with a lower exemption threshold. External influences such as the Common Agricultural Policy and the Transatlantic Trade and Investment Partnership may negate the benefits of the sugar levy unless it is improved. However, the proposed UK sugar tax should be considered as a start in improving the nation's diet.

  1. New Leverage for Increasing Tax Revenues in Turkey: Traditional Tax Applications Supported by Electronic Tax Audits

    Directory of Open Access Journals (Sweden)

    Ozge Onkan

    2016-07-01

    Full Text Available In this study, it is examined for the period 2000- 2015 in Turkey that increasing the electronic applications regarding tax audits had the effects on the required amount of tax levied as a result of tax audits. Tax Inspectors reach strategic information without uneasiness by means of electronic applications developed by some institutions such as Electronic Risk Analysis that Tax Inspection Board founded in 2011 and Revenue Administration as institutions designated by law for auditing tax in Turkey. Thus, this leads to an increase the tax revenues obtained in the course of tax audits compared to the times when there is not electronic applications.

  2. CAPITALISM EMERGING ERA TAX SYSTEMS OF THE EUROPEAN COUNTRIES

    Directory of Open Access Journals (Sweden)

    Tsokova Viktoria Aleksandrovna

    2013-04-01

    Full Text Available Three phases should be distinguished in the development of tax systems: I. The Ancient World and Middle Ages (from the IV - III centuries. BC. till. XVII - XVIII centuries AD. II. The new time (from the XVII - XVIII centuries till the end of XIX century. - the era of the emerging capitalism. III. Modern History (from the XX century and up to the present time. The capitalism emerging era scientific ideas and tax systems research relevance (importance is caused by the emergence of the main distinct characteristics of any state, that is by the permanently increasing demand of that institution for money. This fact, in its turn, contributes to the formation of the state tax system, and, of course, the evolution of scientific views on taxation. Nowadays, some theoretical ideas in the field of taxation, clarifying the nature and the role of taxes in the European countries budget formation begin to appear in Europe, especially in the UK. The development of tax systems in England, France and Germany have been analyzed; and , basing on the dialectical, historical and logical approaches, and the method of scientific abstraction, the authors identify the following common features of the capitalism emerging era tax systems in the European countries: the taxation on a regular (permanent basis, the expansion of the tax-payers range – all citizens of the state are becoming tax payers, the introduction of the income tax and the abolishment of the revenue leasing – creation of government agencies system responsible for the administration of taxes, to establishing and collecting taxes only with the Parliament approval and permission. Classical theoretical and practical approaches to creation of tax systems of the states have been formulated in Europe in the era of nascent capitalism and they haven’t lost the relevance yet.

  3. Analysis of theories and interpretative criteria in fiscal or tax provisions

    Directory of Open Access Journals (Sweden)

    María Angélica Nava-Rodríguez

    2010-06-01

    Full Text Available This article focuses on the subject of the interpretation of Tax law, as it constitutes one of the fundamental legal problems in the area. The basic aim of tax law is to regulate the form by which taxpayers contribute to the public expense of the State within the limits established by the Constitution. This interpretation presents special characteristics because it regulates the relations between the government and tax payers and contains special arrangements in dealing between them in terms of accounting, economics and finance. Because tax liability changes frequently, it is difficult to control the large number of daily specific situations that occur, therefore, the interpreter must determine whether the conduct that creates an obligation falls within the tax provision. The article studies the schools of interpretation, the methods that are located in each of the categories and the criteria of doctrinal interpretation of tax laws, also the interpretation according to the federal tax law.

  4. The Tax-Efficient Supply Chain

    DEFF Research Database (Denmark)

    Webber, Stuart

    2011-01-01

    Many multinational enterprises are restructuring supply chains to reduce their cost structures. As trade barriers fall and communications technologies improve, it has become easier and more cost-effective to manage business operations across international borders. This has motivated businesses...... with the lost tax revenue. Schwarz and Castro (2006) write, "The globalization of markets and products and the development of technology have created an impetus for specialization within multinational groups. The co-existence of low-cost and high-cost jurisdictions drives cost reduction strategies, including...... practitioners in France, South Africa, Switzerland, Mexico, Argentina, and the United States. Companies are restructuring their supply chains and simultaneously reducing their income tax obligations. This article demonstrates that MNEs should link income tax and supply chain considerations when restructuring...

  5. Capital Income Tax Coordination and the Income Tax Mix

    DEFF Research Database (Denmark)

    Huizinga, Harry; Nielsen, Søren Bo

    2005-01-01

    Europe has seen several proposals for tax coordination only in the area of capital income taxation, leaving countries free to adjust their labor taxes. The expectation is that highercapital income tax revenues would cause countries to reduce their labor taxes. This paper shows that such changes i...

  6. Effect of Tax Avoidance and Tax Evasion on Personal Income Tax Administration in Nigeria

    Directory of Open Access Journals (Sweden)

    J. F Adebisi

    2013-07-01

    Full Text Available The study examines the effect of tax avoidance and tax evasion on personal income tax administration in Nigeria. Tax evasion and tax avoidance, a problem which seems to have defied solution, had been deviled the tax system right from colonial times. While some had blamed the situation on tax authorities for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of tax payers. It was in this light of contending position that the researcher carryout a survey in Nigeria with particular reference to Federal Inland Revenue Service Abuja. The sample size was derived statistically using Yaro Yamani formula. The sample size consists of three hundred and five (305 employees of Federal Inland Revenue Service Abuja. The study utilizes primary and secondary data. Tables and percentages were used for the analysis. The Analysis of Variance (ANOVA was used to test the hypotheses. The research findings disclose that enlightenment and adequate utilization of tax revenue on public goods will discourage tax avoidance and tax evasion, high tax rates encourage tax avoidance and tax evasion, personal income tax generation has not being impressive and personal income tax rates are too high. The researcher therefore concluded that there is a direct and positive relationship between tax avoidance, tax evasion, tax rates and personal income tax administration in Nigeria. Hence recommended that tax officials should be constantly trained and retrained on the job, a deliberate and more aggressive public enlightenment campaign should be embarked upon by government and the reduction in tax rates for the poor. Normal 0 false false false EN-US X-NONE AR-SA

  7. TO TAX OR NOT TO TAX: IS THAT REALLY THE QUESTION?

    African Journals Online (AJOL)

    eliasn

    2009-05-27

    May 27, 2009 ... capital is difficult. Banks, for example, do not 'buy' capital, so it is difficult for them to document ... 40 Alan Schenk (Rep, 1989), Value Added Tax: A Model Statute and Commentary, ..... otherwise illiquid assets, namely accounts receivables. ...... It is likely that banks will factor the VAT into their pricing of the.

  8. Excise tax avoidance: the case of state cigarette taxes.

    Science.gov (United States)

    DeCicca, Philip; Kenkel, Donald; Liu, Feng

    2013-12-01

    We conduct an applied welfare economics analysis of cigarette tax avoidance. We develop an extension of the standard formula for the optimal Pigouvian corrective tax to incorporate the possibility that consumers avoid the tax by making purchases in nearby lower tax jurisdictions. To provide a key parameter for our formula, we estimate a structural endogenous switching regression model of border-crossing and cigarette prices. In illustrative calculations, we find that for many states, after taking into account tax avoidance the optimal tax is at least 20% smaller than the standard Pigouvian tax that simply internalizes external costs. Our empirical estimate that tax avoidance strongly responds to the price differential is the main reason for this result. We also use our results to examine the benefits of replacing avoidable state excise taxes with a harder-to-avoid federal excise tax on cigarettes.

  9. FACTUAL INDETERMINACY IN INTERNATIONAL TAX LAW

    Directory of Open Access Journals (Sweden)

    B. Bogenschneider

    2016-01-01

    Full Text Available Legal indeterminacy comes in a variety of forms identified here as: (i general legal indeterminacy; (ii factual indeterminacy; and (iii Mach/Feyerabend factual indeterminacy. The concept of general “legal indeterminacy” refers to problems in legal interpretation and has been extensively studied. “Factual indeterminacy” refers to the indeterminacy of facts as a matter of tax law when derived from separately indeterminate fields of law. “Mach/ Feyerabend factual indeterminacy” refers to fact words as derived from legal theory which provide the content for legal interpretation. The “facts” in tax law are not transcendent to law; in addition, the “fact” words of tax law cannot be simply imported from the field of economics. The incremental question of the origins of theory (as discussed by Karl Popper and Albert Einstein is also analyzed here. The theory of tax law originates with “sympathy with experience” or “intellectual love” (tr. Einfühlung of tax law by lawyers as reflected in the special heuristics and practices of the profession. Legal theory accordingly functions in similar fashion to scientific theory where a particular legal theory can be falsified (qua Popper or understood in pluralistic terms by incorporating auxiliary ideas.

  10. Cigarette tax avoidance and evasion.

    Science.gov (United States)

    Stehr, Mark

    2005-03-01

    Variation in state cigarette taxes provides incentives for tax avoidance through smuggling, legal border crossing to low tax jurisdictions, or Internet purchasing. When taxes rise, tax paid sales of cigarettes will decline both because consumption will decrease and because tax avoidance will increase. The key innovation of this paper is to compare cigarette sales data to cigarette consumption data from the Behavioral Risk Factor Surveillance System (BRFSS). I show that after subtracting percent changes in consumption, residual percent changes in sales are associated with state cigarette tax changes implying the existence of tax avoidance. I estimate that the tax avoidance response to tax changes is at least twice the consumption response and that tax avoidance accounted for up to 9.6% of sales between 1985 and 2001. Because of the increase in tax avoidance, tax paid sales data understate the level of smoking and overstate the drop in smoking. I also find that the level of legal border crossing was very low relative to other forms of tax avoidance. If states have strong preferences for smoking control, they must pair high cigarette taxes with effective policies to curb smuggling and other forms of tax avoidance or employ alternative policies such as counter-advertising and smoking restrictions.

  11. Financial Transaction Tax (Davek na finančne transakcije

    Directory of Open Access Journals (Sweden)

    Meta Ahtik

    2014-10-01

    Full Text Available Financial transaction tax has been proposed already by Keynes; however it has been introduced only in some individual countries and not globally, which would reduce possibilities for tax evasion. Nevertheless, the topic gained importance during the recent financial crisis – the tax is supposed to reduce risky activities of the financial industry and fill the budgets with the means for alleviating the consequences of the crisis, largely caused by the financial industry. Proposal of the European Commission is therefore the first concrete proposal that addresses a wider economic area. This paper investigates economic, theoretical rationale for the introduction of a financial transaction tax and studies its structure and consequences in several European countries: United Kingdom, France, Italy and Sweden. Special emphasis is given to the proposal of the European Commission that would, in case it is confirmed, apply also to Slovenia, although some concerns have arisen recently, weather Slovenia should introduce the tax or not.

  12. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consultancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 percent of them said it was and 17.51 percent were not sure. The survey also shows 52.6 percent of the respondents thought affluent Americans’ giving of money to charity was related to inheritance tax.

  13. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax shifting in the market. We show that tax salience...... biases consumers' voting on tax regimes, and that experience is an effective de-biasing mechanism in the experimental laboratory. Pre-vote deliberation makes initially held opinions more extreme rather than correct and does not eliminate the bias in the typical committee. Yet, if voters can discuss...... their experience with the tax regimes they are less likely to be biased....

  14. Tax Salience, Voting, and Deliberation

    DEFF Research Database (Denmark)

    Sausgruber, Rupert; Tyran, Jean-Robert

    biases consumers' voting on tax regimes, and that experience is an effective de-biasing mechanism in the experimental laboratory. Pre-vote deliberation makes initially held opinions more extreme rather than correct and does not eliminate the bias in the typical committee. Yet, if voters can discuss...... their experience with the tax regimes they are less likely to be biased.......Tax incentives can be more or less salient, i.e. noticeable or cognitively easy to process. Our hypothesis is that taxes on consumers are more salient to consumers than equivalent taxes on sellers because consumers underestimate the extent of tax shifting in the market. We show that tax salience...

  15. 26 CFR 1.1561-1 - General rules regarding certain tax benefits available to the component members of a controlled...

    Science.gov (United States)

    2010-04-01

    ... accordance with the special rule of section 441(f)(2)(A). See § 1.441-2. (c) Tax avoidance. The provisions of... 26 Internal Revenue 13 2010-04-01 2010-04-01 false General rules regarding certain tax benefits... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

  16. Should Utility-Reducing Media Advertising be Taxed?

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    2009-01-01

    Empirical evidence suggests that people dislike ads in media products like TV programs. In such situations standard economic theory prescribes that the advertising volume can be optimally reduced by levying a tax on ads. However, making use of recent advances in the theory of Industrial...

  17. Restructuring Estate and Gift Taxes

    OpenAIRE

    Sawyers, Roby B.

    2001-01-01

    Most observers agree that restructuring the current transfer tax system (encompassing the estate, gift and generation skipping transfer taxes) is warranted and appropriate. However, the debate in Congress and the press centers on exactly how the system should be changed. In this paper, I analyze and compare outright repeal of the transfer tax to two alternatives--significant modifications of the current transfer tax system and a tax on appreciation at death--and conclude that a combination of...

  18. Collaborative Tax Regulation

    DEFF Research Database (Denmark)

    Boll, Karen

    2016-01-01

    their customer bases decline to commercially non-viable levels. The analysis is framed by public governance literature and argues that the regulation is an example of collaborative or interactive governance, because the tax administrators do not regulate non-compliance directly, but activate external...... stakeholders, i.e. the consumers, in the regulatory craft. The study is based on a qualitative methodology and draws on a unique case of regulation in the cleaning sector. This sector is at high risk of tax evasion and human exploitation of vulnerable workers operating in the informal economy. The article has...... implications for how tax practitioners think about collaborative and interactive regulatory initiatives. While the tax administration in the study sees the approach as effective, the analysis shows that there are a number of caveats in relation to regularity, public listing, costs and revenue focus...

  19. Tax Unit Boundaries

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  20. Real Property Tax - 2016

    Data.gov (United States)

    Montgomery County of Maryland — This data represents all of the County’s residential real estate properties and all of the associated tax charges and credits with that property processed at the...

  1. Governance, Trust and Taxes

    DEFF Research Database (Denmark)

    Weihe, Guri; Joensen, E. Juanna Schröter

    This paper examines the role of social capital (trust) vis-à-vis the propensity of a country to be a tax haven. The empirical analysis corroborates that better governed countries have a higher ceteris paribus probability to be tax havens. However, social capital counteracts the effect of governance...... quality. This effect is so strong that the partial effect of governance quality is reversed for countries with the trust index in the top quartile – making these high trust countries less likely to be tax havens – even as governance quality is increased. Thus it is crucial to consider the interaction...... between institutions and social capital, since the same governance institutions have a different impact on the tax haven propensity for countries with different social capital....

  2. Gross Sales Tax Collections

    Data.gov (United States)

    City of Jackson, Mississippi — This data is captured directly from the MS Department of Revenue and specific to the City of Jackson. It is compiled from Gross Sales Tax reported by taxpayers each...

  3. Real Property Tax Rates

    Data.gov (United States)

    Montgomery County of Maryland — The Levy Year 2012 real property tax rate dataset reflects all the rates per $100 set each year by the County Council. These rates are applied to the assessed value...

  4. Innovating the tax compliance management process

    OpenAIRE

    Dimitrijević, Marina

    2014-01-01

    The taxpayers' observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing environment. Despite the differences underlying national tax policies, tax legislations, tax administration and tax moral, the primary goal of taxation remains the same: taxes should be collected in accordance with the law in order to provide for build...

  5. A Taxing Dilemma

    Institute of Scientific and Technical Information of China (English)

    Kerry Brown

    2013-01-01

    Multinational corporations come under scrutiny for alleged tax dodging The issue of taxation seems to be a dry,technical subject.But it is one that people can get extremely emotional about,as some major corporations in Europe and North America have discovered recently.Since the global financial crisis broke out in 2008,the issue of taxes that corporations pay has become a sensitive one.In Europe and

  6. Levying Inheritance Tax Now?

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Whether China should levy inheritance tax has become a hot topic of discussion. One survey about levying such a tax on high-income earners conducted by a consul-tancy agency of China Youth Daily shows 48.46 percent of 11,203 respondents thought it was not yet the right time while 34.03 per-cent of them said it was and 17.51 percent were not sure.

  7. Nonpoint Source Pollution Taxes and Excessive Tax Burden

    Energy Technology Data Exchange (ETDEWEB)

    Karp, L. [Department of Agricultural and Resource Economics, University of California, 207 Giannini Hall, Berkeley, CA 94720 (United States)

    2005-06-01

    If a regulator is unable to measure firms individual emissions, an ambient tax can be used to achieve the socially desired level of pollution. With this tax, each firm pays a unit tax on aggregate emissions. In order for the tax to be effective, firms must recognize that their decisions affect aggregate emissions. When firms behave strategically with respect to the tax-setting regulator, under plausible circumstances their tax burden is lower under an ambient tax, relative to the tax which charges firms on the basis of individual emissions. Firms may prefer the case where the regulator is unable to observe individual firm emissions, even if this asymmetric information causes the regulator to tax each firm on the basis of aggregate emissions.

  8. Intracellular Localization and Cellular Factors Interaction of HTLV-1 and HTLV-2 Tax Proteins: Similarities and Functional Differences

    Directory of Open Access Journals (Sweden)

    Maria Grazia Romanelli

    2011-05-01

    Full Text Available Human T-lymphotropic viruses type 1 (HTLV-1 and type 2 (HTLV-2 present very similar genomic structures but HTLV-1 is more pathogenic than HTLV-2. Is this difference due to their transactivating Tax proteins, Tax-1 and Tax-2, which are responsible for viral and cellular gene activation? Do Tax-1 and Tax-2 differ in their cellular localization and in their interaction pattern with cellular factors? In this review, we summarize Tax-1 and Tax-2 structural and phenotypic properties, their interaction with factors involved in signal transduction and their localization-related behavior within the cell. Special attention will be given to the distinctions between Tax-1 and Tax-2 that likely play an important role in their transactivation activity.

  9. The Tax harmonization in open regionalism ; The European model

    Directory of Open Access Journals (Sweden)

    Mouloud MELIKAOUI

    2014-06-01

    Full Text Available This research examines the subject of alternative regionalism or open regionalism and reality within the multilateral trading system, based on growing liberalization of trade, and the problem of compatibility between them, as well as the limits of economic policy harmonization in the framework of Open regionalism, special tax harmonization, in the light of economic and tax disparities of the Member States, with an overview of the European tax harmonization and limits. The Study concluded the importance of tax harmonization as a tool by activation of the concept of open regionalism, through facilitating capitals flows and investments between member states and reduction of the négatives phenomena of tax. It recommended the need to emphasizing on the importance of gradually harmonization for tax policy, and expand the rule of tax treaties and exchange of tax information and experiences between countries, This is in light a holistic approach to other economic policies as a the exchange rate policy and monetary policy, just as is the case in the European model.

  10. Accounting and Tax Issues Concerning Commercial Discounts

    Directory of Open Access Journals (Sweden)

    Sava Raluca

    2015-12-01

    Full Text Available Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity and on the second hand, due to the influence of the accounting and reporting method over the value added tax. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.

  11. The Property Tax as a Tax on Value: Deadweight Loss

    OpenAIRE

    Richard Arnott; Petia Petrova

    2002-01-01

    Consider an atomistic developer who decides when and at what density to develop his land, under a property value tax system characterized by three time-invariant tax rates: tv, the tax rate on pre-development land value; ts, the tax rate on post development residual site value; and tk, the tax rate on structure value. Arnott (2002) identified the subset of property value tax systems which are neutral. This paper investigates the relative efficiency of four idealized, non-neutral property valu...

  12. Tax competition: A general review

    Directory of Open Access Journals (Sweden)

    Raičević Božidar B.

    2004-01-01

    Full Text Available Tax competition is increasingly attracting the attention of not only experts Although it is difficult to define precisely, grosso modo, it is actually a competition between states (jurisdictions in attracting capital (investors by tax instruments, especially tax incentives. The first recorded cases of tax competition emerged in 12th century (attracting wool weavers into regions of North Italy-Piemont. Today, tax competition has undreamt-of and very dynamic forms, both territorial and sectored. However, tax competition is accompanied not only by positive but also by rather strong negative effects. Positive effects worth mentioning are the following: 1. control of power, 2. innovations, and 3. incentives. However, negative effects, embodied in "unfair tax competition", provoke a range of unwanted and important distortions in international trade. All of them arise from requirements and wants of tax payers (especially companies to minimize or evade their tax obligations, on the one hand, as well as.

  13. Tax Rebate Winners and Losers

    Institute of Scientific and Technical Information of China (English)

    2007-01-01

    COVER STORY China, long hailed as the cheap manufacturing capital of the world, is putting financial pressure on parts of this very industry. Tax rebates favorable to textile, iron and steel industries, for example, are being cast aside and picked up by hi-tech and medical industries. While this may be a partial remedy to alleviate China’s colossal trade surplus-which irritates international neighbors-and clean up the environment, many small manufacturers are feeling the heat. Industries with high added-value are clearly winners of the new trade policies, and agriculture is too, as the government continues its efforts to boost the rural economy. But in the long run, if textile and other low-tech manufacturing can use the current rebate policy as a stimulus to add more value to their products, even they might look back and see the new trade era as more win-win than they originally thought.

  14. A study of the Indonesian's income tax reforms and the development of income tax revenues

    OpenAIRE

    Putra, Eureka

    2014-01-01

    This paper studies the Indonesian's income tax reforms and the development of Indonesian's income tax revenues in the period of 1983-2011. It points out two key features of the Indonesian's income tax reforms: 1) the tax reforms have embraced tax rates cutting and tax bases broadening apcomprehensive income tax system toward the schedular tax system. Then, regarding tax revenues, data shows that the Indonesian's nominal income tax revenues have increased considerably during that period; howev...

  15. Tax Efficiency vs. Tax Equity – Points of View regarding Tax Optimum

    Directory of Open Access Journals (Sweden)

    Stela Aurelia Toader

    2011-10-01

    Full Text Available Objectives. Starting from the idea that tax equity requirements, administration costs and the tendency towards tax evasion determine the design of tax systems, it is important to identify a satisfactory efficiency/equity deal in order to build a tax system as close to optimum requirements as possible. Prior Work Previous studies proved that an optimum tax system is that through which it will be collected a level of tax revenues which will satisfy budgetary demands, while losing only a minimum ‘amount’ of welfare. In what degree the Romanian tax system meets these requirements? Approach We envisage analyzing the possibilities of improving Romanian tax system as to come nearest to optimum requirements. Results We can conclude fiscal system can uphold important improvements in what assuring tax equity is concerned, resulting in raising the degree of free conformation in the field of tax payment and, implicitly, the degree of tax efficiency. Implications Knowing to what extent it can be acted upon in the direction of finding that satisfactory efficiency/equity deal may allow oneself to identify the blueprint of a tax system in which the loss of welfare is kept down to minimum. Value For the Romanian institutions empowered to impose taxes, the knowledge of the possibilities of making the tax system more efficient can be important while aiming at reducing the level of evasion phenomenon.

  16. Agreement of the silent partnership – tax and legal consequences of its conclusion and execution

    Directory of Open Access Journals (Sweden)

    Monika Zieniewicz

    2016-12-01

    Full Text Available The institution of the silent partnership is not currently regulated by any legal act in the Polish legal system, although its importance in practice is not in doubt. As every action made in the economic sphere and economic execution of the contract is associated with specific effects on the basis of the tax laws. However, due to the lack of statutory regulation of the institution of silent partnership problematic is the question of determining the effects of tax legislation. Therefore, special attention is needed to determine the issue of these effects on the basis of income tax, tax on goods and services, transfer tax and the tax on inheritance and donations, as well as the question of liability for the tax liabilities of the silent partnership.

  17. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2000-01-01

    are strongly confirmed by the case of the Danish waste tax. Thus, we recommend that bureaucratic institutions should coordinate their tax-seeking efforts to maximize budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Such a budget...... over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still larger proportion of total tax revenue, in particular under cover of taxing externalities such as environmental pollution. We suggest that this situation leads to over-taxation for two reasons. First......, the absence of a strong and fully informed troop leader prevents rational coordination of collective action. Second, budget maximization leads to overwhelming fiscal pressure because bureaucracies are competing about resources just like fishermen or hunters (here named 'bureaucratic tax-seeking'). Taxing...

  18. Tax Area Boundaries, Tax districts, Published in 2005, Freelance.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, was produced all or in part from Hardcopy Maps information as of 2005. It is described as 'Tax districts'. Data by this publisher...

  19. ANALYSIS OF THE TAX RISK OF ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Safonova M. F.

    2014-09-01

    Full Text Available In the article, the author considers the essence of tax risks, summarized methodological approaches to the determination of tax risk classification and systematization of tax risks; stages in the analysis of tax risks

  20. Accounting for Product Substitution in the Analysis of Food Taxes Targeting Obesity

    OpenAIRE

    Zhen Miao; Beghin, John C.; Jensen, Helen H.

    2011-01-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. This ...

  1. Earnings Management, Corporate Tax Shelters, and Book–Tax Alignment

    OpenAIRE

    Desai, Mihir A.; Dharmapala, Dhammika

    2009-01-01

    This paper reviews recent evidence analyzing the link between earnings management and corporate tax avoidance and considers the implications for how policymakers should evaluate the financial reporting environment facing firms. A real–world tax shelter is dissected to illustrate how tax shelter products enable managers to manipulate reported earnings. A stylized example is developed that generalizes this view of corporate tax avoidance and empirical evidence consistent with this view is discu...

  2. Tax morale : theory and empirical analysis of tax compliance

    OpenAIRE

    Torgler, Benno

    2003-01-01

    Tax morale is puzzling in our society. Observations show that tax compliance cannot be satisfactorily explained by the level of enforcement. Other factors may well be relevant. This paper contains a short survey of important theoretical and empirical findings in the tax morale literature, focussing on personal income tax morale. The following three key topics are discussed: moral sentiments, fairness and the relationship between taxpayer and government. The survey stresses the ...

  3. INNOVATIVE APPROACH TO ORGANIZATION OF TAX CONTROL OVER ENTREPRENEURIAL ACTIVITY

    Directory of Open Access Journals (Sweden)

    Татьяна Александровна Печенегина

    2013-12-01

    Full Text Available Modern economists point out to up-to-datedness of the problem of better tax control. In the same time the indicators of efficiency are rather declarative and refer rather to tax system as a whole than to tax control. Classical approaches to the notion “tax policy” is analyzed in the article.Analysis of the reasons which determine the necessity to increase tax control, the needs of management and information bodies to work  with non-payers of taxes, investigation of practical experience of tax offices  of the Perm territory in carrying out of inspections and generalization of the results, identification of group patterns of the combination of in-house and on-site audits allowed the author to identify statistical indicators which can characterize in complex way the results of control for current period and in dynamics for the number (series of investigated periods. Targets of each stage of tax control are identified; the key role is fulfilled by the systems of technological support because efficiency of taxation depends on use of targeted, functional, institutional technologies of technical means.The importance of the method of tax revenues simulation is outlined. The results of calculation of simulation model are the forecasts on expected object and the structure of tax revenues for every combination of input values.Investigations of inspections of specific objects allowed to find out the necessity of mobilization of the staff for on-site inspection, success of which depends on special training.DOI: http://dx.doi.org/10.12731/2218-7405-2013-10-23

  4. Ad Libitum

    Index Scriptorium Estoniae

    2001-01-01

    20. mai. Segakoor Ad Libitum laulis Niguliste Muuseum-kontserdisaalis. Dirigendid Alice Pehk ja Kaie Viigipuu. Kaastegev Tiit Kiik (orel). Esitati koorimuusikat renessansist tänapäevani ning prantsuse orelimuusikat : [täistekst

  5. Why Property Tax Limitations Won't Limit Everyone's Taxes.

    Science.gov (United States)

    Picus, Larry

    Property tax limitation measures passed in 1978 by voters in California and Idaho contain provisions that apparently will reduce the equity of the property tax system in both states. Changes in assessment practices mandated by the new laws will shift the property tax burden away from business and commercial property and toward residential property…

  6. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications of taking into account the costs of tax administration for optimal taxation and for desirable directions of tax...

  7. Tax-tariff reform with costs of tax administration

    DEFF Research Database (Denmark)

    Munk, Knud Jørgen

    on border taxes to finance its resource requirements. However, the theorem does not hold when taxation is associated with administrative costs. The present paper explores the implications of taking into account the costs of tax administration for optimal taxation and for desirable directions of tax...

  8. Who Pays the Gasoline Tax?

    OpenAIRE

    Chernick, Howard; Reschovsky, Andrew

    1997-01-01

    Analyzes panel data over 11 years (both backward from 1982 and forward from 1982) to determine the average gasoline tax burden. Considers links between economic mobility, gasoline consumption, and excise tax increases.

  9. New Mexico Property Tax Districts

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  10. Economic Effects Real Estate Tax

    Directory of Open Access Journals (Sweden)

    Tadić Milan

    2016-06-01

    Full Text Available The real estate tax is usually a fiscal instrument which performs the property tax. When it comes to real property or immovable this term include: apartments, houses, land, cottages, excess housing landscape and more. The real estate tax as a form of the fiscal charges ownership or use of certain forms of real estate, and the revenue from this tax is levied on the area where the property is located regardless of the place of residence of its owner. The tax base for the calculation of this tax usually consists of the market, estimated or annuity value of certain real estate. This form of taxation in the Republic of Serbian applies from 1.1.2012., and its introduction has been replaced by former property taxes. The differences between the two concepts mentioned taxes are numerous and significant. Among the more important are: subject to taxation under the new concept of the real estate rather than law, a taxpayer is any property owner rather than the holder of rights to immovable property tax base is the market value of real estate which is replaced by the payment of taxes per square meter of usable area, the rate of property tax is determined local government, which can not be lower than 0.05% of the estimated value of the real estate nor higher than 0.5% of the appraised value of real estate. The last change, ie. The new law on Property Tax from 5.11.2015. was determined by the tax rate to 20%. The fact that local governments each of them determines the tax rate on real estate which range from high to low rates of multiple, makes this tax is progressive. Progression is particularly expressed in the distinction applied tax rates of developed and undeveloped municipalities, where we have a case that less developed tolerate a higher tax burden, which leads to negative economic effects. However, real estate tax has its own economic and social characteristics which must be aligned with the objectives of tax policy. This means that the real estate tax

  11. 27 CFR 19.21 - Tax.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax. 19.21 Section 19.21 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.21 Tax. (a) A tax is imposed by 26...

  12. Formation of tax culture in Russia

    Directory of Open Access Journals (Sweden)

    Halikova Je.A.

    2014-11-01

    Full Text Available This article deals with the mechanism of the formation of tax culture in Russia, moral and ethical principles, on which based the work of the tax authorities, given the author's idea of the formation of tax culture. We consider the institution of tax advice, its interaction with the tax authorities and its impact on the formation of tax culture.

  13. 论虚开增值税专用发票犯罪的特点及防范对策%Features and countermeasures to crime of false special invoice of value-added tax

    Institute of Scientific and Technical Information of China (English)

    孙颖

    2015-01-01

    我国推行增值税制度以采,虚开增值税专用发票一直是司法实践中一种较为常见的犯罪,屡禁不止,该犯罪类型对社会具有极大的社会危害性.通过对虚开增值税发票犯罪现状和特点的分析,从税务管理、加强增值税改革、社会宣传及部门合作等诸多方面提出了一系列的防范措施.

  14. Why Taxing Consumption?

    DEFF Research Database (Denmark)

    Landes, Xavier

    2015-01-01

    Robert Frank is famous for proposing an incremental tax on consumption. His proposition is motivated by the control of positional externalities, i.e. the costs that individuals impose on each other when they consume goods for securing or acquiring social status. A close analysis of Frank...... are controversial while the invocation of efficiency is actually grounded in an underlying view of social cooperation. Secondly, this chapter advances the idea that an ultimate justification for the choice of specific tax base (consumption, income and wealth) expresses such an underlying view. In other words...

  15. On green production taxes

    OpenAIRE

    Edward Calthrop

    2003-01-01

    Proposals are often made to tax goods which are environmentally damaging. Many such goods are consumed both directly by households and industry at large: for example, carbon-intensive fuel, waste water or congested road space. This paper adopts a tax-reform setting to evaluate such a policy. The welfare impact is shown to depend on an input-substitution effect and an output effect on final consumption, where the latter effect can be conveniently analysed via the standard concept of the margin...

  16. Green tax reform and competitiveness

    OpenAIRE

    Koskela, Erkki; Schöb, Ronnie; Sinn, Hans-Werner

    2000-01-01

    This paper develops a model of a small open economy that produces an export good with domestic labour and imported energy and is stuck in an unemployment situation resulting from an excessive fixed net-of-tax wage rate. We study a revenue-neutral green tax reform that substitutes energy for wage taxes. A moderate green tax reform will boost employment, improve welfare, and increase the economy's competitiveness. The driving force behind these results is the technological substitution process ...

  17. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

    This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.

  18. Extrinsic incentives and tax compliance

    OpenAIRE

    Sour, Laura; Gutiérrez Andrade, Miguel Ángel

    2011-01-01

    This paper models the impact of extrinsic incentives in a tax compliance model. It also provides experimental evidence that confirms the existence of a positive relationship between rewards and tax compliance. If individuals are audited, rewards for honest taxpayers are effective in increasing the level of tax compliance. These results are particularly relevant in countries where there is little respect for tax law since rewards can contribute to crowding in the intrinsic motivation to comply.

  19. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    LAN XINZHEN

    2011-01-01

    After a year of experimental reform on the resource tax ratio in China's western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.It will also change resource tax rates on crude oil and natural gas.

  20. Impact of Maryland's 2011 alcohol sales tax increase on alcoholic beverage sales.

    Science.gov (United States)

    Esser, Marissa B; Waters, Hugh; Smart, Mieka; Jernigan, David H

    2016-07-01

    Increasing alcohol taxes has proven effective in reducing alcohol consumption, but the effects of alcohol sales taxes on sales of specific alcoholic beverages have received little research attention. Data on sales are generally less subject to reporting biases than self-reported patterns of alcohol consumption. We aimed to assess the effects of Maryland's July 1, 2011 three percentage point increase in the alcohol sales tax (6-9%) on beverage-specific and total alcohol sales. Using county-level data on Maryland's monthly alcohol sales in gallons for 2010-2012, by beverage type, multilevel mixed effects multiple linear regression models estimated the effects of the tax increase on alcohol sales. We controlled for seasonality, county characteristics, and national unemployment rates in the main analyses. In the 18 months after the tax increase, average per capita sales of spirits were 5.1% lower (p sales were 3.2% lower (p sales were 2.5% lower (p sales trends in the 18 months prior to the tax increase. Overall, the alcohol sales tax increase was associated with a 3.8% decline in total alcohol sold relative to what would have been expected based on sales in the prior 18 months (p increased alcohol sales taxes may be as effective as excise taxes in reducing alcohol consumption and related problems. Sales taxes also have the added advantages of rising with inflation and taxing the highest priced beverages most heavily.

  1. THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Nichita Ramona-Anca

    2012-07-01

    Full Text Available The present paper focuses on the analysis of tax compliance behavior from the tax morale standpoint. We grounded our research on the idea that empirical studies constantly invalidating the assumptions of theoretical models of tax evasion show there are more factors influencing compliance than just the economic ones (e.g., audit probability, fine, tax rate, income. Giving the fact that audit probabilities are generally very low and that tax evasion is not as high as one could expect, tax morale might have to do with the high degrees of tax compliance registered around the world. In a stream of articles on taxation published beginning with the late 60n#8217;s, tax morale defined as the intrinsic motivation to comply or n#8220;internalised obligation to pay taxn#8221; (Braithwaite and Ahmed 2005 has been found to positively relate to tax compliance and negatively relate to shadow economy. This paper attempts to offer a broader view on the influence of tax morale on compliance behavior, covering articles ranging from national and cross-cultural surveys to experimental games. Moreover, the aim of the article is to emphasize the policy implications of tax morale research and the changes governments could make in order to raise the amount of public levies.

  2. Adding Ajax

    CERN Document Server

    Powers, Shelley

    2007-01-01

    Ajax can bring many advantages to an existing web application without forcing you to redo the whole thing. This book explains how you can add Ajax to enhance, rather than replace, the way your application works. For instance, if you have a traditional web application based on submitting a form to update a table, you can enhance it by adding the capability to update the table with changes to the form fields, without actually having to submit the form. That's just one example.Adding Ajax is for those of you more interested in extending existing applications than in creating Rich Internet Applica

  3. 27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Reduced rate of tax for... BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes §...

  4. Scrapping Agricultural Tax

    Institute of Scientific and Technical Information of China (English)

    2004-01-01

    On March 5,in his government report to the annual session of the country's top legislature,the National People's Congress,Premier Wen Jiabao set the goal to reduce the agricultural tax rate by more than one percentage point each year,

  5. Motor Fuel Excise Taxes

    Energy Technology Data Exchange (ETDEWEB)

    2015-09-01

    A new report from the National Renewable Energy Laboratory (NREL) explores the role of alternative fuels and energy efficient vehicles in motor fuel taxes. Throughout the United States, it is common practice for federal, state, and local governments to tax motor fuels on a per gallon basis to fund construction and maintenance of our transportation infrastructure. In recent years, however, expenses have outpaced revenues creating substantial funding shortfalls that have required supplemental funding sources. While rising infrastructure costs and the decreasing purchasing power of the gas tax are significant factors contributing to the shortfall, the increased use of alternative fuels and more stringent fuel economy standards are also exacerbating revenue shortfalls. The current dynamic places vehicle efficiency and petroleum use reduction polices at direct odds with policies promoting robust transportation infrastructure. Understanding the energy, transportation, and environmental tradeoffs of motor fuel tax policies can be complicated, but recent experiences at the state level are helping policymakers align their energy and environmental priorities with highway funding requirements.

  6. China’s Emerging Tax Regime: Local Tax Farming and Central Tax Bureaucracy

    NARCIS (Netherlands)

    Z. Zhu (Ze); B. Krug (Barbara)

    2005-01-01

    textabstractChina like other transition economies needs to establish a tax system compatible with a market economy, in particular, an efficient tax administration system with capable tax bureaucrats. The paper singles out the general and China-specific features by which central government attempts t

  7. Credits and Exemptions for Children. Tax Facts from the Tax Policy Center. Tax Notes[R

    Science.gov (United States)

    Maag, Elaine

    2009-01-01

    The Earned Income Tax Credit, Child Tax Credit (CTC), Additional Child Tax Credit (ACTC), and the dependent exemption all provide benefits to families with children. In 2009, a single mom (or dad) with two children can receive benefits ranging from $0 to about $7,500--depending on her income, age of the children, and where the children live. While…

  8. Bribes and Business Tax Evasion

    Directory of Open Access Journals (Sweden)

    Joulfaian, David

    2009-12-01

    Full Text Available This paper investigates the role of governance, in particular bribes to tax officials, in shaping business tax compliance behavior in transition economies. The empirical results show that business noncompliance rises with the frequency of tax related bribes. More specifically, the findings from 27 economies suggest that tax evasion thrives when bribes to tax officials are commonplace. These findings are robust to a number of specifications that control for firm and country attributes as well as address the potential endogeneity of bribes.

  9. Export Taxes under Bertrand Duopoly

    OpenAIRE

    Clarke, Roger; Collie, David R.

    2006-01-01

    This article analyses export taxes in a Bertrand duopoly with product differentiation, where a home and a foreign firm both export to a third-country market. It is shown that the maximum-revenue export tax always exceeds the optimum-welfare export tax. In a Nash equilibrium in export taxes, the country with the low cost firm imposes the largest export tax. The results under Bertrand duopoly are compared with those under Cournot duopoly. It is shown that the absolute value of the export subsid...

  10. Advanced training of tax consultants

    Directory of Open Access Journals (Sweden)

    Adigamova Farida F.

    2016-01-01

    Full Text Available The purpose of the research is to review and analyze the data on the necessity to provide an educational environment for training and advanced training of tax consultants in Russia. The article considers the types of tax consulting, the historical background of training financiers in Russia, as well as identifies conditions determining the significance of tax consulting. The research establishes the connection between the negative attitude to tax payment and tax evasion. The advanced training of tax consultants should be a continuous process as they need to take into account both external and internal taxpayers risks associated with the development of law and law-enforcement practice. Obviously, the training of tax consultants should take into account the experience of developed foreign countries, such as Germany, Austria, Czech Republic, Slovakia and other European countries as well. In Russia, it is necessary to open educational institutions, which will not only be involved in the certification of tax consultants, but also provide training courses. These courses should contribute to constant increase of tax consultants knowledge, consider the tax treatment of economic activities, as well changes in the legislation, economics, finance, accounting, manufacturing processes, which will improve the quality of services provided by tax consultants.

  11. Earnings Increased 500 Million Yuan Thanks to the Rise of Export Tax Rebate for Aluminium and Copper Products

    Institute of Scientific and Technical Information of China (English)

    2009-01-01

    <正>In mid-November,the Ministry of Finance and the State Administration of Taxation issued a tax circular Notification on Raising Export Tax Rebate Rate of the Value-added Tax for Com- modities including Labor-intensive Products, raising the export tax rebate rate by 9% and 13% respectively for refined copper tubes with a outer diameter no more than 25mm and non- alloy aluminium products including rectangular plates,sheets and strips.This is the first time China has adjusted the export tax for nonfer- rous metal products.The adjustment will have a direct positive effect on improving the busi-

  12. Theoretical Provision of Tax Transformation

    Directory of Open Access Journals (Sweden)

    Feofanova Iryna V.

    2016-05-01

    Full Text Available The article is aimed at defining the questions, giving answers to which is necessary for scientific substantiation of the tax transformation in Ukraine. The article analyzes the structural-logical relationships of the theories, providing substantiation of tax systems and transformation of them. Various views on the level of both the tax burden and the distribution of the tax burden between big and small business have been systematized. The issues that require theoretical substantiation when choosing a model of tax system have been identified. It is determined that shares of both indirect and direct taxes and their rates can be substantiated by calculations on the basis of statistical data. The results of the presented research can be used to develop the algorithm for theoretical substantiation of tax transformation

  13. Legal and Illegal Tax Evasion

    Directory of Open Access Journals (Sweden)

    Marcel Suvelea

    2013-12-01

    Full Text Available In the economic and social plan, tax evasion is a reality seen in various forms, such as the keeping of not realistic accounting books; willful destruction of documents that might lead to the discovery of real product deliveries, adopted prices, fees received or paid, establishing false customs declarations for the goods import or export, preparing false tax declarations, while knowingly not mentioning but a portion of the incomes. The largest tax evasion - 60% - is generated from VAT, while social contributions generate approximately 24% of the total fiscal evasion, mainly through the phenomenon of “illegal work” (employees in the underground economy. For this purpose it is necessary a deep reform of the taxes administration, mainly in the direction of increasing the degree of tax collection. The phenomenon as a whole is very difficult to control and to quantify and to this contribute also the tax laws’ peculiarities, tax policies, corruption and the standard of living

  14. Imperfect tax competition for profits, asymmetric equilibrium and beneficial tax havens

    DEFF Research Database (Denmark)

    Johannesen, Niels

    2010-01-01

    -tax countries. In the second part of the paper, we introduce tax havens. Starting from a symmetric equilibrium, tax havens unambiguously reduce the tax revenue of countries due to a ‘leakage effect' - tax havens attract tax base from countries - and a 'competition effect' - the optimal response to the increased...... tax sensitivity of tax bases involves a reduction of tax rates. Starting from an asymmetric equilibrium, however, tax havens also raise the tax revenue of countries through a 'crowding effect' - tax havens make it less attractive to compete for profits and thus induce low-tax countries to become high......We present a model of tax competition for real investment and profits and show that the presence of tax havens in some cases increases the tax revenue of countries. In the first part of the paper, we argue that tax competition for profits is likely to be imperfect in the sense that the jurisdiction...

  15. 26 CFR 48.4041-11 - Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered. 48.4041-11 Section 48.4041-11 Internal... MANUFACTURERS AND RETAILERS EXCISE TAXES Special Fuels § 48.4041-11 Tax-free sales of fuel for use...

  16. The Value Added Tax Implications of Illegal Transactions

    African Journals Online (AJOL)

    user

    to understand the question better, some background information is needed. 2 ..... determine the intention of the VAT vendor in cases of illegal transactions. ... obliged to return the purchase price and VAT (provided that a credit note was ..... of the nature of the products but because of the detrimental effect that it has on the.

  17. Requirements for Logical Models for Value-Added Tax Legislation

    DEFF Research Database (Denmark)

    Nielsen, Morten Ib; Simonsen, Jakob Grue; Larsen, Ken Friis

    -specific needs. Currently, these difficulties are handled in most major ERP systems by customising and localising the native code of the ERP systems for each specific country and industry. We propose an alternative that uses logical modeling of VAT legislation. The potential benefit is to eventually transform...... such a model automatically into programs that essentially will replace customisation and localisation by con¿guration by changing parameters in the model. In particular, we: (1) identify a number of requirements for such modeling, including requirements for the underlying logic; (2) model salient parts...

  18. TAX RESEARCH Financial Accounting versus Tax Accounting - Tax Rules’ Impact on Investment Decisions

    Directory of Open Access Journals (Sweden)

    Dr.Sc. Skender Ahmeti

    2014-02-01

    Full Text Available This paper provides guidance for all those interested in research related to tax. In the study are included three main areas dealing with taxes and about taxes: (1 the role of information in corporation tax expenditures under the rules and laws of the country against financial statements according to international accounting standards, (2 case study PTK; how much effective tax and tax on extra profit has it paid (3 the impact of tax rules on investment decisions - the reasons and profits of the company and the host country. We will try to summarize here the three areas of study and come to some conclusions on how to deal with fiscal policy in Kosovo. In addition, we will offer our opinion on some interesting and important questions for future research.

  19. Do Local Sales Taxes for Education Increase Inequities? The Case of Georgia's ESPLOST.

    Science.gov (United States)

    Rubenstein, Ross; Freeman, Catherine

    2003-01-01

    Examines Georgia's use of the Special Purpose Local Option Sales Tax for Education (ESPLOST). Finds that ESPLOST increases revenue disparities among districts. Discusses policy implications. (Contains 36 references.) (PKP)

  20. 26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

    Science.gov (United States)

    2010-04-01

    ... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

  1. The Export Tax Rates Adjustments on Metals Commodities

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    <正>Approved by China’s State Council, the Ministry of Finance, the General Administration of Taxation and the General Administration of Customs published the newly adjusted export tax rates on the metals commodities, which came into effect on January 1, 2005. These ad-

  2. CAPITALISM EMERGING ERA TAX SYSTEMS OF THE EUROPEAN COUNTRIES

    Directory of Open Access Journals (Sweden)

    Виктория Александровна Цокова

    2013-05-01

    Full Text Available Three phases should be distinguished in the development of tax systems:I. The Ancient World and Middle Ages (from the IV - III centuries. BC. till. XVII - XVIII centuries AD.II. The new time (from the XVII - XVIII centuries till the end of XIX century. - the era of the emerging capitalism.III. Modern History (from the XX century and up to the present time. The capitalism emerging era scientific ideas and tax systems research relevance (importance is caused by the emergence of the main distinct characteristics of any state, that is by the permanently increasing demand of that institution for money. This fact, in its turn, contributes to the formation of the state tax system, and, of course, the evolution of scientific views on taxation.Nowadays, some theoretical ideas in the field of taxation, clarifying the nature and the role of taxes in the European countries budget formation begin to appear in Europe, especially in theUK. The development of tax systems in England, France and Germany have  been analyzed;  and , basing on the  dialectical, historical and logical approaches, and the method of scientific abstraction, the authors identify the following common features of the  capitalism emerging era tax systems in the European countries: the taxation on a regular (permanent basis, the expansion of the tax-payers  range – all citizens of the state are becoming tax payers, the introduction of the income tax and the abolishment  of the revenue leasing – creation of government agencies system responsible for the administration of taxes, to establishing and collecting taxes only with the Parliament approval and permission.Classical theoretical and practical approaches to creation of tax systems of the states have been formulated in Europe in the era of nascent capitalism and they haven’t lost the relevance yet.DOI: http://dx.doi.org/10.12731/2218-7405-2013-4-55

  3. Accounting for product substitution in the analysis of food taxes targeting obesity.

    Science.gov (United States)

    Miao, Zhen; Beghin, John C; Jensen, Helen H

    2013-11-01

    We extend the existing literature on food taxes targeting obesity. We systematically incorporate the implicit substitution between added sugars and solid fats into a comprehensive food demand system and evaluate the effect of taxes on sugars and fats. The approach conditions how food and obesity taxes affect total calorie intake. The proposed methodology accounts for the ability of consumers to substitute leaner low-fat and low-sugar items for rich food items within the same food group. We calibrate this demand system approach using recent food intake data and existing estimates of price and income elasticities of demand. The demand system accounts for both the within-food group substitution and the substitution across these groups. Simulations of taxes on added sugars and solid fat show that the tax impact on consumption patterns is understated and the induced welfare loss is overstated when not allowing for the substitution possibilities within food groups. Copyright © 2012 John Wiley & Sons, Ltd.

  4. Slovenian income taxes and analysis of their tax expenditure in 2006-2010

    Directory of Open Access Journals (Sweden)

    Maja Klun

    2012-09-01

    Full Text Available Tax expenditure analyses have been an important element in the supervision of reform processes linked to implementing different kinds of tax incentive and the management of a correct tax policy. The paper provides an evaluation of tax expenditure in Slovenia relating to personal income tax and corporate income tax. Four consecutive tax years were selected for the calculation of the tax expenditure on personal income tax (2006-09, while three consecutive years were selected for the corporate income tax calculation (2008-10. The tax expenditure calculated for personal income tax was highest in 2006 and reached 5.2% of GDP. After several changes in personal income tax, expenditures decreased to around 3% of GDP in the following three years. The tax expenditure calculated for corporate income tax was much lower as compared to GDP than for personal income tax, reaching around 0.2% of GDP.

  5. Tax Havens in the Offshore World

    Directory of Open Access Journals (Sweden)

    Sergiu-Bogdan Constantin

    2016-01-01

    Through taxation governments get money to fulfil their role in society. It plays a major role ininvestment decisions and can be also an innoportunity for taxpayers. Tax havens are tax free areasthat have the status of states and function legally. Their main business is to attract money bycreating taxpayers friendly environments and by total secrecy. Panama is the biggest USinfluencedtax haven. Tax evasion through tax havens is illegal and is the evading of declaringand paying taxes. Tax avoidance through tax havens is the legally avoiding of declaring andpaying taxes. Tax havens are not illegal but are immoral because vast amounts of money drainfrom the states around the world to them.

  6. Improvement of Tax Incentives of Small Innovative Business in Russia and Abroad

    Directory of Open Access Journals (Sweden)

    Olga Valeryevna Nikulina

    2016-06-01

    Full Text Available In modern conditions activity of small innovative business, as the most flexible component of the innovation economy of the country is particularly important. However, due to the specifics of their activities small innovative business needs state support, including in the field of a tax policy. In this connection, consideration of tax incentives for small innovative business activity is relevant and timely. The purpose of this study is to identify the main directions of improvement of tax incentives for small innovative business in Russia through the use of foreign experience. The study used data analysis and comparisons to identify features of the tax incentives of small innovative business in Russia and abroad. In determining the main directions of improving, the study used the method of forecasting on the basis of the results of the analysis and comparison. The article described the basic instruments of tax incentives for activities of small innovation business in Russia. The article analyzed foreign experience of application of tax privileges and preferences. The article developed and substantiated recommendations on the improvement of the Russian system of tax incentives of activity of small innovative business. The authors make conclusion that the Russian system of tax incentives is ineffective and needs to be reformed by increasing the number of tax benefits, and the development of a special tax regime through the use of foreign experience.

  7. Ecological tax reform

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-12-31

    An environmental tax reform is seen by many as a possible solution to some crucial problems of modern society - pollution, excessive resource consumption and unemployment. Changes in the system of taxation are here seen as a long term process, one that must cheapen the costs of labour and make the costs of resource use more expensive - a process which can also create major changes in our society as to conceptions of quality, work, consumption etc. The conference presented proposals for an ecological tax and duty system that would contribute to: Changing technology so that it becomes more resource and energy effective. Changing the economic mechanisms so that resource consumption and pollution become more expensive while human resources become cheaper. Changing personal life styles and values so that material consumption becomes less decisive for our choices and priorities. An environmental tax reform is neither without problems nor painless. An economy and an industrial sector based on increasing consumption of energy and raw materials will, in the long run, lead to drawbacks that far outweigh those that are connected with an economic re-orientation whose driving force is another conception of nature. (EG)

  8. A tax proposal for a cash flow corporate tax

    Directory of Open Access Journals (Sweden)

    Lourdes Jerez Barroso

    2013-12-01

    Full Text Available Purpose: Due to its advantages in terms of neutrality and simplicity, the aim of this paper is to design a tax base for corporation cash flows, as well as to develop its practical implementation.Design/Methodology: The conceptual aspects and the background of tax on corporation tax flows are reviewed and a tax base that levies a charge on the corporation’s economical activities’ cash flow is then proposed. In order to carry this out, a methodological procedure is developed on the basis of the accounting documents that companies must present and through which the stock variables and the accounting documents’ work flow is transformed into cash flow.Findings: An implementation on the basis of the accounting documents that Spanish companies must present. Practical Implications: This paper defines the procedure to follow in order to determine the tax base of a cash flow corporate income tax on the basis of its accounts, which would allow an estimation of this tax figure’s revenue impact.Originality/ Value: The design of a tax base of cash flows for companies. The accounting approximation carried out to determine the cash flows justifies the fact that the tax base proposal is technically possible.

  9. Tax Cut Legislation: What's Fair? Lesson Plan.

    Science.gov (United States)

    Foundation for Teaching Economics, Davis, CA.

    Front and center in 2001 domestic policy debates is President George W. Bush's proposed tax relief plan. The U.S. federal tax is a progressive tax code, predicated on the assumption that "people who are most able to pay should pay the most." A progressive tax system makes an individual's tax bill increase faster than his/her income. The…

  10. Environmental tax reform and endogenous growth

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); A.L. Bovenberg (Lans)

    1997-01-01

    textabstractThis paper explores how an environmental tax reform impacts pollution, economic growth and welfare in an endogenous growth model with pre-existing tax distortions. We find that a shift in the tax mix away from output taxes towards pollution taxes may raise economic growth through two cha

  11. Introducing the Microcomputer into Undergraduate Tax Courses.

    Science.gov (United States)

    Dillaway, Manson P.; Savage, Allan H.

    Although accountants have used computers for tax planning and tax return preparation for many years, tax education has been slow to reflect the increasing role of computers in tax accounting. The following are only some of the tasks that a business education department offering undergraduate tax courses for accounting majors should perform when…

  12. Alcohol Taxes and Birth Outcomes

    Directory of Open Access Journals (Sweden)

    Ning Zhang

    2010-04-01

    Full Text Available This study examines the relationships between alcohol taxation, drinking during pregnancy, and infant health. Merged data from the US Natality Detailed Files, as well as the Behavioral Risk Factor Surveillance System (1985–2002, data regarding state taxes on beer, wine, and liquor, a state- and year-fixed-effect reduced-form regression were used. Results indicate that a one-cent ($0.01 increase in beer taxes decreased the incidence of low-birth-weight by about 1–2 percentage points. The binge drinking participation tax elasticity is −2.5 for beer and wine taxes and −9 for liquor taxes. These results demonstrate the potential intergenerational impact of increasing alcohol taxes.

  13. 26 CFR 1.641(a)-1 - Imposition of tax; application of tax.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Imposition of tax; application of tax. 1.641(a... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.641(a)-1 Imposition of tax; application of tax. For taxable years beginning after December 31, 1970, section 641...

  14. Tax Risk Management Practices and their Impact on Tax Compliance Behaviour - The Views of Tax Executives from Large Australian Companies

    National Research Council Canada - National Science Library

    Catriona Lavermicocca

    2011-01-01

    ... and the ability to manage those tax risks. The views of tax managers on the impact of tax risk management practices on compliance behaviour are also discussed and used to identify issues requiring further research...

  15. Tax Area Boundaries, TaxDistrictBoundary - tax district boundries, Published in 2010, Glynn County Board of Commissioners.

    Data.gov (United States)

    NSGIC GIS Inventory (aka Ramona) — This Tax Area Boundaries dataset, was produced all or in part from Other information as of 2010. It is described as 'TaxDistrictBoundary - tax district boundries'....

  16. Waste Tax 1987-1996

    DEFF Research Database (Denmark)

    Andersen, M. S.; Dengsøe, N.; Brendstrup, S.

    The report gives an ex-post evaluation of the Danish waste tax from 1987 to 1996. The evaluation shows that the waste tax has had a significant impact on the reductions in taxable waste. The tax has been decisive for the reduction in construction and demolition waste, while for the heavier...... fractions under 'household waste', it has provided an important incentive for separate collection....

  17. Regional Tax Reform Goes National

    Institute of Scientific and Technical Information of China (English)

    2011-01-01

    China plans to increase resource tax to curb waste,but the plans raise fears of inflation After a year of experimental reform on the resource tax ratio in China’s western Xinjiang Uygur Autonomous Region,the State Council announced on September 21 to add the method of levying the resource tax ratio by value to the existing practice of levying the ratio by volume only.

  18. Korea's 2015 cigarette tax increases.

    Science.gov (United States)

    Cherukupalli, Rajeev

    2016-03-01

    South Korea increased tobacco taxes in 2015 after a 10-year gap. This commentary suggests two lessons for public finance practitioners. Substantive tax increases are crucial to reducing tobacco use; particularly where prices are demonstrably lower and prevalence higher in comparison to other countries ranked similarly on economic development indicators. Second, as a rule of thumb, governments cannot afford to neglect the annual increases that ensure that tobacco taxes do not lose their efficacy over time.

  19. Firm strategy and consumer behaviour under a complex tobacco tax system: implications for the effectiveness of taxation on tobacco control.

    Science.gov (United States)

    Atuk, Oğuz; Özmen, M Utku

    2017-05-01

    The current tobacco taxation scheme in Turkey, a mix of high ad valorem tax and low specific tax, contains incentives for firms and consumers to change pricing and consumption patterns, respectively. The association between tax structure and price and tax revenue stability has not been studied in detail with micro data containing price segment information. In this study, we analyse whether incentives for firms and consumers undermine the effectiveness of tax policy in reducing consumption. We calculate alternative taxation scheme outcomes using differing ad valorem and specific tax rates through simulation analysis. We also estimate price elasticity of demand using detailed price and volume statistics between segments via regression analysis. A very high ad valorem rate provides strong incentives to firms to reduce prices. Therefore, this sort of tax strategy may induce even more consumption despite its initial aim of discouraging consumption. While higher prices dramatically reduce consumption of economy and medium price segment cigarettes, demand for premium segment cigarettes is found to be highly price-inelastic. The current tax scheme, based on both ad valorem and specific components, introduces various incentives to firms as well as to consumers which reduce the effectiveness of the tax policy. Therefore, on the basis of our theoretical predictions, an appropriate tax scheme should involve a balanced combination of ad valorem and specific rates, away from extreme (ad valorem or specific dominant) cases to enhance the effectiveness of tax policy for curbing consumption. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/.

  20. Property Taxes and Elderly Mobility

    Science.gov (United States)

    Shan, Hui

    2009-01-01

    The 2000–05 housing market boom in the U.S. has caused sharp increases in residential property taxes. Housing-rich but income-poor elderly homeowners often complain about rising tax burdens, and anecdotal evidence suggests that some move to reduce their tax burden. There has been little systematic analysis, however, of the link between property tax levels and the mobility rate of elderly homeowners. This paper investigates this link using household-level panel data from the Health and Retirement Study (HRS) and a newly collected data set on state-provided property tax relief programs. These relief programs generate variation in effective property tax burdens that is not due solely to arguably endogenous local community choices about taxes and expenditure programs. The findings provide evidence suggesting that higher property taxes raise mobility among elderly homeowners. The point estimates from instrumental variable estimation using relief programs to generate instruments suggest that a $100 increase in annual property taxes is associated with a 0.73 percentage point increase in the two-year mobility rate for homeowners over the age of 50. This is an eight percent increase from the baseline two-year mobility rate of nine percent. These results are robust to alternative specifications. PMID:20161617

  1. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

    Energy, transport and fuel taxes in Denmark have, since the late 1970s, been among the highest in the OECD, and raise already more than 30 billion DKK annually to cover 10-12 per cent of the state household: a share that will be increased over the next five years with new green taxes. Furthermore......, Denmark is currently the only country within the European Union which has introduced a tax on CO2; although Germany and the Netherlands are also considering doing so, the Danish CO2 tax has been effective since 1 January 1993....

  2. The HTLV-1 Tax interactome

    Directory of Open Access Journals (Sweden)

    Kettmann Richard

    2008-08-01

    Full Text Available Abstract The Tax1 oncoprotein encoded by Human T-lymphotropic virus type I is a major determinant of viral persistence and pathogenesis. Tax1 affects a wide variety of cellular signalling pathways leading to transcriptional activation, proliferation and ultimately transformation. To carry out these functions, Tax1 interacts with and modulates activity of a number of cellular proteins. In this review, we summarize the present knowledge of the Tax1 interactome and propose a rationale for the broad range of cellular proteins identified so far.

  3. MUNICIPAL TAX HARMONIZATION; ECONOMIC ACTIVITIES

    Directory of Open Access Journals (Sweden)

    Belsy Tortolero

    2014-04-01

    Full Text Available This research work is a desk study to establish the technical and economic criteria that help to minimize double taxation at the municipal level of this tax in Venezuela, specifically for: industrial taxpayer, the taxpayer eventual merchant and / or walking, and to taxpayer service providers and implementers works on Hence the choice of the Tax Harmonisation Law of Municipal Public power in Article 162 of the Code, and the business tax. The methodology is based on the quantitative paradigm, with documentary research design, descriptive level - explanatory. Concluding that the criteria depend on the connecting factors set forth in the Law, and they are the same governing tax under study.

  4. Taxes and Bribes in Uganda

    Science.gov (United States)

    Jagger, Pamela; Shively, Gerald

    2016-01-01

    Using data from 433 firms operating along Uganda’s charcoal and timber supply chains we investigate patterns of bribe payment and tax collection between supply chain actors and government officials responsible for collecting taxes and fees. We examine the factors associated with the presence and magnitude of bribe and tax payments using a series of bivariate probit and Tobit regression models. We find empirical support for a number of hypotheses related to payments, highlighting the role of queuing, capital-at-risk, favouritism, networks, and role in the supply chain. We also find that taxes crowd-in bribery in the charcoal market. PMID:27274568

  5. TAX TREATMENT SPECIFIC TO INTRA COMMUNITY COMMERCIAL BUSINESS TRANSACTIONS - ACQUISITION AND INTRA-COMMUNITY SUPPLY OF GOODS

    Directory of Open Access Journals (Sweden)

    Paliu -Popa Lucia

    2009-11-01

    Full Text Available Romania's accession to the European Union has imposed harmonize national legislation with Community law, registering significant changes in the tax area, particularly on value added tax. In order to determine the person liable to pay value added tax, related to intra-community commercial transactions, must to clarify tax matters for those operations. Given the complexity of intra-community commercial transactions and their taxation, in the following issues we will address the intra-community trade in goods, with reference to specific tax treatment of supplies and intra-community acquisitions of goods. To do this we will consider more specific situations that arise in trade relationship between EU Member States, examples that will allow us to draw some conclusions on tax matters arising in intracommunity commercial relationship

  6. Asymptotically AdS spacetimes with a timelike Kasner singularity

    Energy Technology Data Exchange (ETDEWEB)

    Ren, Jie [Racah Institute of Physics, The Hebrew University of Jerusalem, Jerusalem 91904 (Israel)

    2016-07-21

    Exact solutions to Einstein’s equations for holographic models are presented and studied. The IR geometry has a timelike cousin of the Kasner singularity, which is the less generic case of the BKL (Belinski-Khalatnikov-Lifshitz) singularity, and the UV is asymptotically AdS. This solution describes a holographic RG flow between them. The solution’s appearance is an interpolation between the planar AdS black hole and the AdS soliton. The causality constraint is always satisfied. The entanglement entropy and Wilson loops are discussed. The boundary condition for the current-current correlation function and the Laplacian in the IR is examined. There is no infalling wave in the IR, but instead, there is a normalizable solution in the IR. In a special case, a hyperscaling-violating geometry is obtained after a dimensional reduction.

  7. Asymptotically AdS spacetimes with a timelike Kasner singularity

    Science.gov (United States)

    Ren, Jie

    2016-07-01

    Exact solutions to Einstein's equations for holographic models are presented and studied. The IR geometry has a timelike cousin of the Kasner singularity, which is the less generic case of the BKL (Belinski-Khalatnikov-Lifshitz) singularity, and the UV is asymptotically AdS. This solution describes a holographic RG flow between them. The solution's appearance is an interpolation between the planar AdS black hole and the AdS soliton. The causality constraint is always satisfied. The entanglement entropy and Wilson loops are discussed. The boundary condition for the current-current correlation function and the Laplacian in the IR is examined. There is no infalling wave in the IR, but instead, there is a normalizable solution in the IR. In a special case, a hyperscaling-violating geometry is obtained after a dimensional reduction.

  8. Incidence of Federal and State Gasoline Taxes

    OpenAIRE

    Chouinard, Hayley; Perloff, Jeffrey M.

    2003-01-01

    The federal specific gasoline tax falls equally on consumers and wholesalers; whereas state specific taxes fall almost entirely on consumers. The consumer incidence of state taxes is greater in states that use relatively little gasoline.

  9. Typology of taxpayers and tax policy

    Directory of Open Access Journals (Sweden)

    Niesiobedzka Malgorzata

    2014-09-01

    Full Text Available The issue how to reduce of tax evasion is widely discussed in the literature. A public authority may affect the behavior of taxpayers, not only through economic factors, but also by strengthen fiscal discipline. In this process especially role play such issues as tax morale, tax mentality and perceived tax justice. The purpose of the study was to identify groups of taxpayers with similar attitudes towards taxes and similar tax behaviors. Cluster analysis elicited four types of tax payers: Intrinsic Tax Payer, External Tax Payer, Intrinsic Tax Evader, External Tax Evader. In the study the most common were the first two types of taxpayers. Elicited types correspond with motivational tax postures identified by Braithwaite(2001, 2003 and Torgler (2003. The conclusions sum up the key issues discussed, policy implications and the limitation of the analysis.

  10. State Tax Capacity and the Representative Tax System.

    Science.gov (United States)

    Lucke, Robert B.

    1984-01-01

    Discusses the merit of using the Representative Tax System to measure state fiscal capacity instead of the traditional measure of per capita income. The conclusion is that the Representative Tax System can play a major role in determining the allocation of federal grants. (MJL)

  11. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    model. These suggestions are confirmed by the case of the Danish waste tax with its fixed price approach and perverse incentives compared to that of achieving environmental target levels in a cost-minimising way. Thus, we recommend that bureaucratic institutions should coordinate their tax...

  12. Optimal Tax Depreciation under a Progressive Tax System

    NARCIS (Netherlands)

    Wielhouwer, J.L.; De Waegenaere, A.M.B.; Kort, P.M.

    2000-01-01

    The focus of this paper is on the effect of a progressive tax system on optimal tax depreciation. By using dynamic optimization we show that an optimal strategy exists, and we provide an analytical expression for the optimal depreciation charges. Depreciation charges initially decrease over time, an

  13. How to Turn an Industry Green: Taxes versus Subsidies

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    2005-01-01

    Environmental policies frequently target the ratio of dirty to green output within the same industry. To achieve such targets, the green sector may be subsidized or the dirty sector be taxed. We show that in a monopolistic competition setting, the two policy approaches have different welfare...... effects, depending on the design of the instrument (ad valorem versus unit instrument) and the initial situation (size of the dirty sector). For a strong green policy (a severe reduction of the dirty sector) a tax is the dominant instrument. If initially the dirty sector is important, then for moderate...

  14. How to Turn an Industry Green: Taxes versus Subsidies

    DEFF Research Database (Denmark)

    Schröder, Philipp J.H.; Dröge, Susanne

    2005-01-01

    Environmental policies frequently target the ratio of dirty to green output within the same industry. To achieve such targets, the green sector may be subsidized or the dirty sector be taxed. We show that in a monopolistic competition setting, the two policy approaches have different welfare...... effects, depending on the design of the instrument (ad valorem versus unit instrument) and the initial situation (size of the dirty sector). For a strong green policy (a severe reduction of the dirty sector) a tax is the dominant instrument. If initially the dirty sector is important, then for moderate...

  15. Tax Exportability in Tourism Market

    Directory of Open Access Journals (Sweden)

    Mohammad Mohebi

    2011-01-01

    Full Text Available Problem statement: Tax incidence is a basic topic in public economics as the tourism industry is an increasingly major contributor to government revenue. Generally, government taxation objectives are for the purpose of financing programs that improve people’s lives and economic prosperity, accelerate economic growth and allow for access to sustainable development. In the first view, tax policy decisions by government are based on their effects on the distribution of economic welfare. Therefore, to provide incentives for governments to select a suitable tax policy, exportability of tax is important. Hotel room tax is one of the main parts of tourism tax. Despite the importance of tax for government, it seems that the exportability of hotel room tax is still not well known. Therefore, understanding the counteraction of foreign visitors with respect to its main factors is important for the Malaysian government and tourism management. To achieve these aims, this study examines tax incidence effects on the tourism market. Approach: We use hotel room as representative of tourism market. Quarterly data from 1995-2009 are used and a dynamic model of simultaneous equation is employed. Results: Our results indicate that in the short run supply is elastic and demand is inelastic.But in the long run both demand and supply are elastic to price. Conclusion: Based the results if the government imposes one ringgit (Malaysian currency tax on hotel room price, the tourist contribution is more than 89 and 74% in the short run and long run respectively. Hence, we conclude that the Malaysian tourism market is exportable. Our results also indicate that tax on hotel has no negative social effects in the short run.

  16. The impact of the special participation tax at offshore concessions with high production of hydrocarbons; O impacto da participacao especial na decisao de investimento em projetos de concessoes offshore com superproducao de hidrocarbonetos

    Energy Technology Data Exchange (ETDEWEB)

    Gandra, Rodrigo Mendes; Poznyakov, Karolina Maria. E-mails: rodrigo_gandra@ig.com.br; karolina@ig.com.br

    2004-07-01

    The main objective this technical study is to show the economic impact of payment of Special Participation into capex of projects in fields with high production of hydrocarbons. We would like to show how the actual payment of Special Participation can be really hard to the economic viability of projects. Even so, this technical study take an induction, it mays be showed as a representation to retract the real situation in a big companies that which have considerable opportunities for development of concessions with high potential to produce hydrocarbons. We are willing to present a sample of an alternative assessment. (author)

  17. "PAY NOW, ARGUE LATER" RULE – BEFORE AND AFTER THE TAX ADMINISTRATION ACT

    Directory of Open Access Journals (Sweden)

    Carika Keulder

    2013-12-01

    Full Text Available The South African Revenue Service (SARS is entrusted with the duty of collecting tax on behalf of the South African government. In order to ensure effective and prompt collection of taxes, the payment of tax is not suspended pending an objection or an appeal, unless directed otherwise. This is also known as the "pay now, argue later" rule, and, for value-added tax purposes, is provided for in terms of section 36 of the Value-Added Tax Act 89 of 1991. The "pay now, argue later" rule in terms of section 36 of the Value-Added Tax Act prima facie infringes on a taxpayer's right of access to the courts as envisaged in section 34 of the Constitution. This is due to the fact that a taxpayer is obliged to pay tax before being afforded the opportunity to challenge the assessment in a court. In Metcash Trading Ltd v Commissioner for the South African Revenue Service, the Constitutional Court held the "pay now, argue later" rule in terms of section 36 to be constitutional. Olivier, however, does not agree with the court on several matters. Amongst the problems she indicates are that the taxpayer does not have access to the courts at the time the rule is invoked, and that the court did not consider the fact that there might be less invasive means available which would ensure that SARS's duty is balanced with the taxpayer's right of access to the courts. Guidelines were also issued which provide legal certainty regarding the factors SARS may consider in determining whether the payment of tax should be suspended or not. These guidelines also evoked some points of criticism. Since 1 October 2012, the "pay now, argue later" rule has been applied in terms of section 164 of the Tax Administration Act 28 of 2011. The question arises whether this provision addresses the problems identified in respect of section 36 of the Value-Added Tax Act and the guidelines. In comparing these sections, only slight differences emerged. The most significant difference is that

  18. N=2 supersymmetric sigma-models in AdS

    CERN Document Server

    Butter, Daniel

    2011-01-01

    We construct the most general N=2 supersymmetric nonlinear sigma-model in four-dimensional anti-de Sitter (AdS) space in terms of N=1 chiral superfields. The target space is shown to be a non-compact hyperkahler manifold restricted to possess a special Killing vector field. A remarkable property of the sigma-model constructed is that the algebra of OSp(2|4) transformations is closed off the mass shell.

  19. The Study of Enterprise Tax Risk Management%企业税务风险管理探析

    Institute of Scientific and Technical Information of China (English)

    吴蔚捷

    2011-01-01

    自2009年5月国家税务总局颁布《大企业税务风险管理指引(试行)》以来,越来越多的企业关注税务风险管理。通过对税务风险的定义和税务风险内外部成因的分析,以增值税为例,探讨企业税务风险的识别及其应对策略,以更好地防控企业税务风险。%Since "the Guide to Tax Risk Management for Large-sized Enterprises" published in May 2009,more and more enterprises have payed regard to tax risk management.This article firstly defines tax risk,then analyses the external and immanent causes for tax risk,thirdly utilizes tax assessment tools to identify tax risk,illustrated with value-added tax.Fourthly studies tax risk management on value-added tax and the strategy on counteracting tax risk.

  20. THE FLAT TAX - A COMPARATIVE STUDY OF THE EXISTING MODELS

    Directory of Open Access Journals (Sweden)

    Schiau (Macavei Laura - Liana

    2011-07-01

    taxation but they have several tax rates for different types of income. Analyzing the flat tax jurisdiction we concluded that none of the existing models is a true flat tax as designed by Hall and Rabushka. The study is important given the fact that it can provide useful information for future studies in connecting the effects generated by the adoption of flat tax with the design of the system. This can give intelligence for the exiting models in correcting and improving their features in order to become more efficient. This can also provide precious design information for the jurisdictions desirous of implementing flat tax systems. The added value of this paperwork consists in the determination of the main features of the existing flat tax systems in relation with the theoretical system designed by Hall and Rabushka and in the fact that it provides precious structured information for future studies allowing to connect the effects of the flat fiscal model with its characteristics.

  1. Tax Rates as Strategic Substitutes

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); H. Vrijburg (Hendrik)

    2012-01-01

    textabstractThis paper analytically derives the conditions under which the slope of the tax reaction function is negative in a classical tax competition model. If countries maximize welfare, we show that a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions

  2. Tax rates as strategic substitutes

    NARCIS (Netherlands)

    H. Vrijburg (Hendrik); R.A. de Mooij (Ruud)

    2016-01-01

    textabstractThis paper analytically derives conditions under which the slope of the tax-reaction function is negative in a classical tax competition model. If countries maximize welfare, a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions. The strategic t

  3. Tax Responses in Platform Industries

    DEFF Research Database (Denmark)

    Kind, Hans Jarle; Köthenbürger, Marko; Schjelderup, Guttorm

    Two-sided platform firms serve distinct customer groups that are connected through interdependent demand, and include major businesses such as the media industry, banking, and the software industry. A well known result of tax incidence is that consumers of a more heavily taxed good pay a higher...

  4. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

    2009-01-01

    This paper considers a market with an incumbent monopolistic firm and a potential entrant. Production by both firms causes polluting emissions. The government selects a tax per unit of emission to maximize social welfare. The size of the tax rate affects whether or not the potential entrant enters t

  5. Environmental taxes and industry monopolization

    NARCIS (Netherlands)

    Schoonbeek, Lambert; de Vries, Frans P.

    This paper considers a market with an incumbent monopolistic firm and a potential entrant. Production by both firms causes polluting emissions. The government selects a tax per unit of emission to maximize social welfare. The size of the tax rate affects whether or not the potential entrant enters

  6. Tax rates as strategic substitutes

    NARCIS (Netherlands)

    H. Vrijburg (Hendrik); R.A. de Mooij (Ruud)

    2016-01-01

    textabstractThis paper analytically derives conditions under which the slope of the tax-reaction function is negative in a classical tax competition model. If countries maximize welfare, a negative slope (reflecting strategic substitutability) occurs under relatively mild conditions. The strategic t

  7. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

    This inquiry supports the theory of a sugar tax has a positive influence on the sugar consumption of Dutch individuals. Once a tax is implemented, the sugar consumption declines. Furthermore, this study supported the hypothesis claiming that children have a positive influence on their parental sugar

  8. Green tax reform in Denmark

    DEFF Research Database (Denmark)

    Andersen, Mikael Skou

    1994-01-01

    Energy, transport and fuel taxes in Denmark have, since the late 1970s, been among the highest in the OECD, and raise already more than 30 billion DKK annually to cover 10-12 per cent of the state household: a share that will be increased over the next five years with new green taxes. Furthermore...

  9. The Sugar Tax in Holland

    NARCIS (Netherlands)

    Ajjaji, Fadoua

    2016-01-01

    This inquiry supports the theory of a sugar tax has a positive influence on the sugar consumption of Dutch individuals. Once a tax is implemented, the sugar consumption declines. Furthermore, this study supported the hypothesis claiming that children have a positive influence on their parental sugar

  10. Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon

    Directory of Open Access Journals (Sweden)

    Oludele Akinloye Akinboade

    2015-12-01

    Full Text Available Taxation provides a predictable and stable flow of revenue to finance development objectives. This is important in a country like Cameroon that has serious challenges with meeting its development objectives. Small and medium enterprises (SMEs are significant for economic growth in the country, contributing as much as about 22 percent of the gross domestic product. SMEs generate taxable incomes. They also collect employment and value added taxes on behalf of the government. Taxation, however, imposes high cost to small businesses. SMEs are less tax compliant in comparison to large businesses. SMEs are considered the ‘hard to tax group from the informal sector.’ As such, the literature suggests that only a fraction of their taxable incomes is reported to tax authorities. Against this background, factors that correlate with tax compliance of 575 small and medium size companies in Cameroon are discussed from a survey of companies in the manufacturing and wholesale sectors. High registration cost and time-consuming processes promote tax non-compliance. The perception that tax system is corrupt discourages registration and filing compliance. When there are too many compliance hurdles, the probability of filing compliance is reduced. However, a fair and static system encourages filing and registration compliance. A clear and consistent tax system promotes filing compliance. Authorities that understand their responsibilities and are willing to respond to enquiries during the registration process promote tax compliance in general.

  11. Public utility ando social initiative cooperatives. Administrative and tax aspects

    Directory of Open Access Journals (Sweden)

    Vega María Arnáez Arce

    2013-12-01

    Full Text Available This paper examines the administrative legal system of cooperatives classified as public benefit and social initiative, due to the uniqueness of their aim, as they are cooperatives devoted to providing people with care and support services. Some of these include the development of healthcare, therapeutic, educational, cultural and recreational activities, and others focused on labour market integration and defence of individuals or groups with special difficulties of integration. In addition, the concurrence of a public interest makes the taxation system of these cooperatives become apart from the special tax system for cooperatives, and apply a more beneficial, special tax system.Received: 20.05.2013Accepted: 26.06.2013

  12. Bituminous sands : tax issues

    Energy Technology Data Exchange (ETDEWEB)

    Patel, B. [PricewaterhouseCoopers LLP, Calgary, AB (Canada)

    2004-07-01

    This paper examined some of the tax issues associated with the production of bitumen or synthetic crude oil from oil sands. The oil sands deposits in Alberta are gaining more attention as the supplies of conventional oil in Canada decline. The oil sands reserves located in the Athabasca, Cold Lake and Peace River areas contain about 2.5 trillion barrels of highly viscous hydrocarbons called bitumen, of which nearly 315 billion barrels are recoverable with current technology. The extraction method varies for each geographic area, and even within zones and reservoirs. The two most common extraction methods are surface mining and in-situ extraction such as cyclic steam stimulation (CSS); low pressure steam flood; pressure cycle steam drive; steam assisted gravity drainage (SAGD); hot water flooding; and, fire flood. This paper also discussed the following general tax issues: bituminous sands definition; bituminous sands leases and Canadian development expense versus Canadian oil and gas property expense (COGPE); Canadian exploration expense (CEE) for surface mining versus in-situ methods; additional capital cost allowance; and, scientific research and experimental development (SR and ED). 15 refs.

  13. Carbon taxes and India

    Energy Technology Data Exchange (ETDEWEB)

    Fisher-Vanden, K.A.; Pitcher, H.M.; Edmonds, J.A.; Kim, S.H. [Pacific Northwest Lab., Richland, WA (United States); Shukla, P.R. [Indian Institute of Management, Ahmedabad (India)

    1994-07-01

    Using the Indian module of the Second Generation Model 9SGM, we explore a reference case and three scenarios in which greenhouse gas emissions were controlled. Two alternative policy instruments (carbon taxes and tradable permits) were analyzed to determine comparative costs of stabilizing emissions at (1) 1990 levels (the 1 X case), (2) two times the 1990 levels (the 2X case), and (3) three times the 1990 levels (the 3X case). The analysis takes into account India`s rapidly growing population and the abundance of coal and biomass relative to other fuels. We also explore the impacts of a global tradable permits market to stabilize global carbon emissions on the Indian economy under the following two emissions allowance allocation methods: (1) {open_quotes}Grandfathered emissions{close_quotes}: emissions allowances are allocated based on 1990 emissions. (2) {open_quotes}Equal per capita emissions{close_quotes}: emissions allowances are allocated based on share of global population. Tradable permits represent a lower cost method to stabilize Indian emissions than carbon taxes, i.e., global action would benefit India more than independent actions.

  14. Electronic Commerce: A Taxing Dilemma

    Directory of Open Access Journals (Sweden)

    Steven John Simon

    2002-01-01

    Full Text Available In the last five years, remote selling-led by online organizations - has surged. The resulting growth has created concern among both traditional and remote sellers as they jockey for improved competitive position and governmental entities, in particular US states, over the erosion of their tax revenues as sales are diverted to remote sellers. This paper explores the issues and potential solutions surrounding the e-commerce tax dilemma. It provides a current assessment of the taxation environment for individuals and organizations impacted by the tax debate. Those individuals and organizations might include online business customers, remote sellers both traditional (mail order and online, tax equity organizations, and governmental bodies. Current tax obligations are explored based on landmark legal decisions. Potential short and long -term solutions are assessed.

  15. Does accounting for taxes on income provide information about tax planning performance? Evidence from German multinationals

    OpenAIRE

    Overesch, Michael; Schreiber, Ulrich

    2006-01-01

    This paper investigates the quality of information on tax planning performance which is provided by financial accounting based on IAS 12 (Income taxes). A simple theoretical investment model is used to show that reported tax expenses can be misleading as an indicator of tax planning performance, since timing effects of tax depreciations are suppressed. However, it is shown that IAS 12 provides meaningful information if tax planning strategies are driven by statutory tax rate differences, e.g....

  16. CONFLICTS IN THE INTERNATIONAL TAX LAW AND ANSWERS OF THE EUROPEAN TAX LAW

    OpenAIRE

    Éva ERDÕS

    2011-01-01

    This study tries to show the essence of the international tax law, and gives a definition of it, as the origine of the international tax conflicts, but secondly the international tax law solved the international tax conflicts. One device of the solving method of the international tax law is the international treaties between the Member States about the avoidance of the double taxation. We should give a definition to the European tax law, as the result of the European tax harmonisation, but th...

  17. Mechanisms for Teaching Typewriting to Special Students.

    Science.gov (United States)

    Rosetti, Mary Ellen

    1979-01-01

    Gives examples of specialized typewriting instructional methods for students with disabilities, involving modifications to typewriters, using special keyboards, and adding sensory devices for different impairments. (MF)

  18. A Review of Factors for Tax Compliance

    Directory of Open Access Journals (Sweden)

    Nicoleta BARBUTA-MISU

    2011-03-01

    Full Text Available The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by analysing the individual decision of a representative person between paying taxes and evading taxes. In the research of tax compliance have been done many empirical studies that emphasized the impact of a wide variety of potential determinants of voluntary compliance with individual income/profit tax filing and reporting obligations. The most important determinants identified are: economic factors as the level of income, audit probabilities, tax audit, tax rate, tax benefits, penalties, fines and other non-economic factors as attitudes toward taxes, personal, social and national norms, perceived fairness etc.

  19. Energy taxes, resource taxes and quantity rationing for climate protection

    Energy Technology Data Exchange (ETDEWEB)

    Eisenack, Klaus [Oldenburg Univ. (Germany). Dept. of Economics; Edenhofer, Ottmar; Kalkuhl, Matthias [Potsdam-Institut fuer Klimafolgenforschung e.V., Potsdam (Germany)

    2010-11-15

    Economic sectors react strategically to climate policy, aiming at a re-distribution of rents. Established analysis suggests a Pigouvian emission tax as efficient instrument, but also recommends factor input or output taxes under specific conditions. However, existing studies leave it open whether output taxes, input taxes or input rationing perform better, and at best only touch their distributional consequences. When emissions correspond to extracted ressources, it is questionable whether taxes are effective at all. We determine the effectiveness, efficiency and functional income distribution for these instruments in the energy and resource sector, based on a game theoretic growth model with explicit factor markets and policy instruments. Market equilibrium depends on a government that acts as a Stackelberg leader with a climate protection goal. We find that resource taxes and cumulative resource quantity rationing achieve this objective efficiently. Energy taxation is only second best. Mitigation generates a substantial ''climate rent'' in the resource sector that can be converted to transfer incomes by taxes. (orig.)

  20. Tax penalty payment and the “non bis in idem” principle

    Directory of Open Access Journals (Sweden)

    Marie Karfíková

    2017-01-01

    Full Text Available The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between penalty payments in tax procedure and in criminalprocedure in context of “non bis in idem” principle.The methodological basis of the article is analysis of legislation and court practice of Czechrepublic, Austria, European Union, including formal legal analysis, comparative analysis,synthesis, systematic approach.The results and scope of application. The existing case law of the Czech criminal courts andof the Supreme Court was based on the legal opinion that a penalty payment imposed bythe tax administration in a tax procedure constitutes no punishment, i.e. it is no sanction ofcriminal nature, so that even the final (enforceable decision of the tax administration doesnot create a “ne bis in idem”1 barrier in relation to criminal sanctions for the same taxesrelatednon-compliant action (tax evasion in respect of the penalty payment imposed bythe tax administration.Conclusions. It would probably be advisable for the legislation to amend the relevant provisionsof the Tax Procedure Code in a way that the tax authorities concentrate within thelimits of their powers on proper tax collection and that the law enforcement authorities areauthorized to punishments for deliberate tax evasion. A suggested amendment may thereforebe the removal of the penalty payments from the Tax Procedure Code as the defaultinterest itself is sufficient instrument enough to penalize the taxpayers. Another option is to keep the tax penalty payment in the Tax Procedure Code, but its imposition would only be considered after making sure that the result of any criminal proceedings does not constitute a “ne bis in idem” prohibition within the meaning of Art. 40 (5 of the

  1. Opportunities for increasing domestic added value ofcocoa through trade regulation

    Directory of Open Access Journals (Sweden)

    Bambang Drajat

    2011-08-01

    Full Text Available The operation of multinational companies on cocoa bean trade in Indonesia related to the liberalization policy on trade and investment in Indonesia permits for multinational companies to operate in Indonesia and liable to buy cocoa bean directly from farmers. The problem encountered is the domestic market liberalization gives rise to changes in market power and results ini the dominant position of multinational companies. This research aimed to (i analyze the impact of the exercise of market power by cocoa multinational company, (ii to analyze the possibility of deregulation of cocoa bean domestic trade, and (iii to estimate the potential increase in added value of cocoa down-stream industry as a result of deregulation. Some steps of research conducted includes (i desk research, (ii field survey by interviewing samples of farmers, traders, exporters, processors, as well as other business participants, (iii special interviews with key persons related to regulation as well as deregulation of domestic trade and down-stream industry development, and (iv focussed group discussion involving related stakeholders of cocoa. The results showed that the impact of the exercise of market power by multinational companies refers to the decreasing market shares of national companies from 2007 to 2009. Based on the market power domination of multinational companies in one side and the lack of down-stream industry development in the other side, there is a possibility to deregulate the above policy by continuing the new regulation (export tax of cocoa beans, directing multinational exporters toward downstream industry by partnership with domestic-idle capacity processing industry and import tariff escalation for processed cocoa. By the new regulation, the opportunity to increase domestic added value becomes greater. This cocoa down-stream industry development will increase the potential domestic added value at least 10%. Key words : Liberalization, deregulation

  2. The effects of different types of taxes on soft-drink consumption

    DEFF Research Database (Denmark)

    Sheikhbihi Adam, Abdulfatah; Smed, Sinne

    differentiated tax on soft-drinks that remove the value for money obtained by purchasing large container sizes. The scenarios are scaled equally in terms of obtained public revenue. Largest effect in terms of reduced intake of calories and sugar are obtained by applying the tax on sugar in all beverages, even...... though detrimental health effects in terms of increased intake of diet soft-drinks has to be considered. A flat tax on soft-drinks decrease the intake of sugar, but leave total calorie intake unaltered due to substitution with other SSB’s. A tax aimed at removing the value added from purchasing large...... container sizes increase sugar and total calorie intake due to substitution towards discount brands. Hence the results show the importance of considering substitution between different sizes, brands and discount versus normal brands when simulating the effects of soft-drinks taxation and point toward a tax...

  3. 18 CFR 154.305 - Tax normalization.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Tax normalization. 154... Changes § 154.305 Tax normalization. (a) Applicability. An interstate pipeline must compute the income tax component of its cost-of-service by using tax normalization for all transactions. (b) Definitions. (1)...

  4. Estimating Border Tax Evasion in Mozambique

    DEFF Research Database (Denmark)

    Arndt, Channing; Van Dunem, Joao Ernesto

    2009-01-01

    The relationship between border tax rates and evasion is examined for Mozambique using the methodology developed by Fisman and Wei (2004). We find that high tax rates are associated with high levels of under-reporting of import values and that tax rates have a strong and positive effect on tax ev...

  5. 27 CFR 46.223 - Tax credit.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax credit. 46.223 Section... for Sale on April 1, 2009 Tax Liability Calculation § 46.223 Tax credit. The dealer is allowed a credit of up to $500 against the total floor stocks tax. However, controlled groups are eligible for only...

  6. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

    Casal, Sandro; Kogler, C.; Mittone, Luigi; Kirchler, Erich

    2016-01-01

    Reducing the social distance between taxpayers and tax authorities boosts taxpayers' acceptance of tax load and tax compliance. In the present experiment participants had the opportunity to pay their tax due either as one single compliance decision or as separate compliance decisions for each type o

  7. Labor tax reform, unemployment, and search

    NARCIS (Netherlands)

    Heijdra, Ben J.; Ligthart, Jenny E.

    2009-01-01

    A key obstacle to reducing payroll taxes in many industrialized and transition countries is the direct revenue loss to the government that it implies. This paper studies a simple and practical labor tax reform of reducing a payroll tax and increasing a progressive wage tax that keeps the marginal ta

  8. 27 CFR 41.112 - Tax return.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Tax return. 41.112 Section 41.112 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.112 Tax return. The...

  9. TAX EVASION BETWEEN FRAUD AND OPTIMIZATION

    Directory of Open Access Journals (Sweden)

    Emilia Cornelia STOICA

    2017-05-01

    Full Text Available Tax optimization, often called legal tax evasion is the use of methods and techniques that are within the law, in order to reduce or even cancel the tax liability. To achieve such an approach, the taxpayer or his advisers must know in depth the tax law - and by extension, the financial and administrative law - and, moreover, must be functional tax jurisdictions which allow the use of appropriate assemblies. The recent leasks, as WikiLeaks, LuxLeaks, SwissLeaks, Panama Papers etc. on financial flows to tax havens highlight the far-reaching unprecedented evasion and tax fraud, both in the amounts involved - trillions of dollars - and sophisticated assemblies used primarily by multinational companies to the detriment of the public finances of Member territory headquarters and branches which are located and, therefore, detrimental economic and social life of those countries. Tax evasion is based on legal mechanisms which, combined together in the montages of increasingly complex, allowing operators, mostly multinational legal entities to circumvent national tax law and not pay the taxes due. The border between tax optimization, tax evasion and fraud is very thin, optimization using various legal methods to reduce the tax owed, whereas tax evasion using illegal means, which covered crime. Tax evasion reveals either optimize or fraud. There is a significant international dimension of tax evasion because it is favored by multinational corporations operating conditions.

  10. Tax compliance depends on voice of taxpayers

    NARCIS (Netherlands)

    Casal, Sandro; Kogler, C.; Mittone, Luigi; Kirchler, Erich

    2016-01-01

    Reducing the social distance between taxpayers and tax authorities boosts taxpayers' acceptance of tax load and tax compliance. In the present experiment participants had the opportunity to pay their tax due either as one single compliance decision or as separate compliance decisions for each type o

  11. 26 CFR 1.903-1 - Taxes in lieu of income taxes.

    Science.gov (United States)

    2010-04-01

    ... taxes. (a) In general. Section 903 provides that the term “income, war profits, and excess profits taxes” shall include a tax paid in lieu of a tax on income, war profits, or excess profits (“income tax... X currency) but is allowed a credit for 30u of excise tax that it has paid. Pursuant to paragraph (e...

  12. 75 FR 38700 - Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements...

    Science.gov (United States)

    2010-07-06

    ... 516 of the Tax Increase Prevention Reconciliation Act of 2005. These final regulations affect a broad... income taxes that is derived directly or indirectly from tax consequences or tax strategy described in... participated in their development. List of Subjects 26 CFR Part 1 Income taxes, Reporting and recordkeeping...

  13. 26 CFR 1.164-5 - Certain retail sales taxes and gasoline taxes.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Certain retail sales taxes and gasoline taxes. 1....164-5 Certain retail sales taxes and gasoline taxes. For taxable years beginning before January 1...) and tax on the sale of gasoline, diesel fuel or other motor fuel paid by the consumer (other than...

  14. Accumulation of Tax-Loss Carryforwards : The Role of Book-Tax Non-Conformity

    NARCIS (Netherlands)

    S. Kohlhase (Saskia)

    2016-01-01

    textabstractUsing confidential corporate income tax return data, this paper investigates the association between book-tax non-conformity (measured as book-tax differences) and tax-loss carryforwards (TLCFs). I find that TLCFs are positively associated with temporary and permanent book-tax difference

  15. Fat Tax As An Alternative Tax In South Africa

    National Research Council Canada - National Science Library

    Lizelle Talbot; Sare Pienaar

    2012-01-01

    .... The aim of this study was to determine whether fat tax can be used as a tool to decrease the rising rate of obesity in South Africa and thus improve the general health of South Africans and to create...

  16. Tax Adjusted for Imported Equipment

    Institute of Scientific and Technical Information of China (English)

    2010-01-01

    @@ Ministry of Finance, Central Administration of Customs, and State Administration of Taxation of P.R. of China jointly issued a "Notice on the Lists Related to the Interim Provisions on the Adjustment of Import Tax Policy on Major Technical Equipment" (the Notice) on April 13rd to adjust the list of equipment catalog and merchandise attached to the "Interim Provisions on the Import Tax Policy on Major Technical Equipment", as well as the preferential scope and extent of the import tax on a number of major technical equipment.

  17. Tax reform for low-wage workers.

    Science.gov (United States)

    Seipel, M M

    2000-01-01

    As a result of the recent implementation of work-oriented antipoverty programs, more welfare recipients can be expected to be working in low-wage jobs. With these jobs there is little hope that these workers' incomes will rise above the poverty level. One way to help support these low-wage workers is through tax reform. Although low-wage workers pay little or no federal tax, they still pay high payroll and local taxes. To help such workers keep more of their earnings, refundable taxes like earned income tax credit and child refund taxes should be expanded, and sales taxes on food should be eliminated.

  18. Problems in audit of corporation income tax

    OpenAIRE

    SEDLÁČKOVÁ, Vendula

    2008-01-01

    My thesis is focused above analysis of Legal Entity Income Tax. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. In practice part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims.

  19. A Distributional Analysis of Green Tax Reforms

    OpenAIRE

    Gilbert E. Metcalf

    1999-01-01

    I measure the distributional impact of a shift toward greater reliance on environmental taxes (a green tax reform) using both annual and lifetime income measures to rank households. An environmental tax reform can be designed that has a negligible impact on the income distribution when the funds are rebated to households through reductions in the payroll tax and personal income tax. I also analyze trade-offs among competing goals of efficiency, equity, and ease of administration in the design...

  20. 26 CFR 31.3211-3 - Employee representative supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31...

  1. 26 CFR 31.3201-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31...

  2. 26 CFR 31.3221-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31...

  3. 26 CFR 31.3221-3 - Supplemental tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-3 Supplemental tax... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Supplemental tax. 31.3221-3 Section 31.3221-3...

  4. 26 CFR 31.3301-2 - Measure of tax.

    Science.gov (United States)

    2010-04-01

    ... COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-2 Measure of tax. The tax for any... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of tax. 31.3301-2 Section...

  5. 26 CFR 1.821-5 - Special transitional underwriting loss.

    Science.gov (United States)

    2010-04-01

    ... TAX (CONTINUED) INCOME TAXES Mutual Insurance Companies (other Than Life and Certain Marine Insurance Companies and Other Than Fire Or Flood Insurance Companies Which Operate on Basis of Perpetual Policies Or Premium Deposits) § 1.821-5 Special transitional underwriting loss. (a) In general. Section...

  6. The Fiscal Impact of Tax-Credit Scholarships in Oklahoma. School Choice Issues in the State

    Science.gov (United States)

    Gottlob, Brian

    2009-01-01

    This analysis examines the demographics of the special needs population in public and private schools in Oklahoma and estimates the impact on school enrollments providing tax credit funded scholarship grants for special needs students. The author and his colleagues develop a model that shows how the expenditures of Oklahoma's school districts vary…

  7. Tax_Units_2011_Final

    Data.gov (United States)

    Kansas Data Access and Support Center — The Statewide GIS Tax Unit boundary file was created through a collaborative partnership between the State of Kansas Department of Revenue Property Valuation...

  8. Fuel Tax Just Around Corner

    Institute of Scientific and Technical Information of China (English)

    2008-01-01

    Currently, the National Development and Reform Commission, the country's top economic planning body, is working with other government departments on reforming China's retail oil price mechanism and introducing a fuel tax.

  9. TAX PAYMENTS DETERMINANTS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Lazar Sebastian

    2015-07-01

    Full Text Available Using a fixed effects panel data estimation model in order to account for individual firm heterogeneity, the paper investigates the determinants of corporate tax payments for Romanian non-financial companies listed at Bucharest Stock Exchange over twelve years period (2000 – 2011, adopting a new approach, the natural logarithms of corporate income taxes actually paid as dependent variable. This removes the inherent flaws of firm specific effective tax rates, while establishing a more comparable field for subsequent similar research. All the determinants investigated were found as having an impact, albeit at different level of significance. Capital intensity, leverage and labour intensity were found as having a negative effect, while profitability and size have a positive impact. The findings correspond in general to conventional theory. Moreover, the paper produces evidence concerning the impact of loss carry-forward provisions on firm tax payments.

  10. Multifamily Tax Subsidy Income Limits

    Data.gov (United States)

    Department of Housing and Urban Development — Multifamily Tax Subsidy Projects (MTSP) Income Limits were developed to meet the requirements established by the Housing and Economic Recovery Act of 2008 (Public...

  11. 营业税改征增值税下税制改革的困境及出路%Business tax changes under the paid VAT tax reform and the mess

    Institute of Scientific and Technical Information of China (English)

    池东生

    2014-01-01

    Nowadays our country tax change exist in the process of paid VAT tax rate to determine the problems and difficulties, such as the increased difficulties of tax collection and administration. This article thought that should be based on local government finance income, to clear the tax change of VAT tax and tax rates, at the same time, interface by strengthening the tax change of value-added tax collection and management and daily management work and strengthening propaganda, consulting, training, service and so on ways to improve tax collection and administration ability, solve the plight of the current tax system reform.%当前我国营业税改征增值税过程中存在的税率的确定困难和税收征管难度加大等困难,本文以为应在保证地方政府财政收入基础上,要清晰明确“营改增”税种、税率的同时,通过加强“营改增”征管衔接工作和“营改增”日常管理工作及强化宣传、咨询、培训、服务工作等途径来提高税收征管能力,解决当前“营改增”税制改革的困境。

  12. In pursuit of tax equity: lessons from VAT rate structure adjustment in Poland

    OpenAIRE

    Artur Świstak; Sebastian Wawrzak; Agnieszka Alińska

    2015-01-01

    In 2011, in the aftermath of the economic crisis, Poland increased its value added tax rates. Despite an already large VAT policy gap, further rate differentiation was used to address distributional concerns and to protect the most vulnerable households. We find that the changes to the VAT rate structure hardly improved the overall progressivity of the VAT and the tax system as a whole. While providing only minimal relief to the poor, taxation of food products at a super reduced rate greatly ...

  13. Specific Features of Functioning of the Corporate Tax Management

    OpenAIRE

    Tkachyk Lesya P.

    2013-01-01

    The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alt...

  14. Fighting Harmful Tax Competition Generated by Offshore Jurisdictions

    Directory of Open Access Journals (Sweden)

    Dan Drosu Saguna

    2015-03-01

    Full Text Available Harmful tax competition is not just tax system, but can also undermine the interests of local communities and the environment. Tax havens are a huge drain of resources from other countries (basic non tax haven to offshore areas. To operate, tax havens are supported economically, politically, and socially by high tax states. Also, by encouraging savings, it boosts investment and capital formation. Because they are low tax jurisdictions, they exert a higher tax on tax rates worldwide.

  15. String Theory on AdS Spaces

    NARCIS (Netherlands)

    de Boer, J.

    2000-01-01

    In these notes we discuss various aspects of string theory in AdS spaces. We briefly review the formulation in terms of Green-Schwarz, NSR, and Berkovits variables, as well as the construction of exact conformal field theories with AdS backgrounds. Based on lectures given at the Kyoto YITP Workshop

  16. 77 FR 43157 - Disregarded Entities and the Indoor Tanning Services Excise Tax; Correction

    Science.gov (United States)

    2012-07-24

    ... Excise Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... qualified subchapter S subsidiaries) and the indoor tanning services excise tax. DATES: This correction is... Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting...

  17. The Reformation of Consumption Tax Under the Condition of Reconstruction Local Tax System%基于重构地方税条件下的消费税改革

    Institute of Scientific and Technical Information of China (English)

    单学勇; 黄莹

    2015-01-01

    This paper is based on the background of replacing the business tax with a value-added tax and having a big reformation in the tax system. From the angle of reconstruction the local tax system, the author analysis the reform of consumption tax. The paper makes some theoretical and empirical analyses on how consumption tax reform can meet the need of local governments and realize function of regulating consuming behavior. And it suggests that we should divide consumption tax items into two parts. One belongs to local government, while the other is the central and local governments to be shared. The consumption tax reform should not be alone, but also should match with auxiliary measures to develop the function of the consumption tax, for examples, adjusting the added value tax, beginning to collect housing property tax and imposing environmental tax and so on.%基于"营改增"税制体系大调整的背景下,从重构地方税体系的视角,对消费税如何调整以满足地方财力需要并实现消费调节功能进行理论与实证分析,提出应将消费税税目进行划分:一部分税目分给地方,另一部分税目则是中央和地方共享的政策建议. 消费税改革不应单独进行, 还应配以辅助措施才能发挥消费税的功能,调整增值税,普遍开征房产税,开征环境税等.

  18. Time to stop avoiding the tax avoidance issue in Croatia? A proposal based on recent developments in the European Union

    Directory of Open Access Journals (Sweden)

    Stjepan Gadžo

    2014-09-01

    Full Text Available The paper takes a tax policy perspective in analysing the approach to tax avoidance in Croatia and expounding its existing shortcomings. It is argued that Croatia is yet to develop a coherent legislative framework suitable for curbing tax avoidance in an equitable, efficient and simple way. One instrument that has hitherto been ignored is the general anti-avoidance rule (GAAR, a keystone of anti-avoidance policies in other countries. The authors propose the introduction of a specific GAAR, based on recent developments in the European Union (EU, in Croatian tax legislation. This proposal is supported by multiple tax policy arguments. Special emphasis is placed on the requirements of legal certainty, a traditional weak spot of the Croatian tax system. The proposal is put in the context of the persistent quest for a sustainable public finance system in times of crisis.

  19. TAX HARMONIZATION VERSUS FISCAL COMPETITION

    Directory of Open Access Journals (Sweden)

    Florin Alexandru MACSIM

    2016-12-01

    Full Text Available Recent years have brought into discussion once again subjects like tax harmonization and fiscal competition. Every time the European Union tends to take a step forward critics enter the scene and give contrary arguments to European integration. Through this article we have offered our readers a compelling view over the “battle” between tax harmonization and fiscal competition. While tax harmonization has key advantages as less costs regarding public revenues, leads to higher degree of integration and allows the usage of fiscal transfers between regions, fiscal competition is no less and presents key advantages as high reductions in tax rates and opens a large path for new investments, especially FDI. Choosing tax harmonization or fiscal competition depends on a multitude of variables, of circumstances, the decision of choosing one path or the other being ultimately influenced by the view of central and local authorities. Our analysis indicates that if we refer to a group of countries that are a part of a monetary union or that form a federation, tax harmonization seems to be the best path to choose. Moving the analysis to a group of regions that aren’t taking any kind of correlated actions or that have not signed any major treaties regarding monetary or fiscal policies, the optimal solution is fiscal competition.

  20. The tax administration of the large taxpayers in Ukraine: Current practice and directions for improvement

    Directory of Open Access Journals (Sweden)

    Olha Vatamaniuk

    2015-11-01

    Full Text Available Considering the urgent need of the government in financial resources, the article touches upon the actual issues of tax administration of the large taxpayers, which, because of the high financial potential, play an important role in the formation of state budget revenues. The priority of establishing the optimal mechanism of taxation of the large taxpayers, due to the need of filling the state treasury, requires the development of new scientific approaches to improve tax administration in Ukraine, which defines the purpose of the study. The outlined aim of the research substantiated the importance of detailed analysis of tax servicing of the large taxpayers by specialized state tax inspectorates in Ukraine, as well as the illustration of the main advantages of switching to personalized tax support. As a result of conducted research it was determined that the improvement of the human resources management and the fiscal policy of the state tax authority bodies and the implementation of fully functional horizontal monitoring as a method of tax control for the large taxpayers will substantially optimize the large taxpayers administration mechanism. The importance of increasing the prestigious status of the large taxpayers and of enhancing the positive image of the tax authorities is also stressed.

  1. TAX PLANNING BY MUTUAL FUNDS: EVIDENCE FROM CHANGES IN THE CAPITAL GAINS TAX RATE

    OpenAIRE

    Chen, Feng; Kraft, Arthur; Weiss, Ira

    2011-01-01

    We investigate whether mutual funds engage in tax planning by testing how they respond to changes in the capital gains tax rates. While previous evidence suggests that individual investors time capital gains realizations, mutual fund managers may not tax plan like individuals because fund managers have incentives to consider the tax liability of both current and potential investors. Our analysis spans over 44 years and six major tax changes, allowing us to examine the effects of both tax rate...

  2. Understanding tax morale and tax compliance of owner-managers of small companies

    OpenAIRE

    Yucedogru, Recep

    2016-01-01

    Owner managers of small companies (OMSCs) present an important group for tax research, as they constitute a majority of taxpayers, although little is known about their tax compliance behaviour. Hence, the key purpose of this study is to understand how OMSCs’ tax compliance and tax morale, intrinsic motivation to pay taxes, are shaped through their social roles: as an individual and as a manager. Moreover, the study explores the influential factors on OMSCs’ tax morale such as religiosity. Thi...

  3. Online Ad Assignment with an Ad Exchange

    OpenAIRE

    Dvořák, Wolfgang; Henzinger, Monika

    2016-01-01

    Ad exchanges are becoming an increasingly popular way to sell advertisement slots on the internet. An ad exchange is basically a spot market for ad impressions. A publisher who has already signed contracts reserving advertisement impressions on his pages can choose between assigning a new ad impression for a new page view to a contracted advertiser or to sell it at an ad exchange. This leads to an online revenue maximization problem for the publisher. Given a new impression to sell decide whe...

  4. 75 FR 17976 - WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC...

    Science.gov (United States)

    2010-04-08

    ... COMMISSION WNC Tax Credits 38, LLC, WNC Tax Credits 39, LLC, WNC Housing Tax Credits Manager, LLC and WNC... Act. Applicants: WNC Tax Credits 38, LLC (``Fund 38'') and WNC Tax Credits 39, LLC (``Fund 39'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax Credits Manager, LLC (the...

  5. 76 FR 40946 - WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC...

    Science.gov (United States)

    2011-07-12

    ... COMMISSION WNC Tax Credits 40, LLC, WNC Tax Credits 41, LLC, WNC Housing Tax Credits Manager 2, LLC, WNC... sections other than rule 38a-1 under the Act. Applicants: WNC Tax Credits 40, LLC (``Fund 40'') and WNC Tax Credits 41, LLC (``Fund 41'') (each a ``Fund,'' and collectively, the ``Funds''), WNC Housing Tax...

  6. Some remarks with regard to international tax planning, tax risk management and tax strategy

    NARCIS (Netherlands)

    Adema, Raymond

    2017-01-01

    The recent state aid investigations may be an incentive for the corporate boards and senior management of companies to have a closer look at their tax strategy and its implementation in the company's business and organization to avoid unexpected outcomes.

  7. Specific Features of Functioning of the Corporate Tax Management

    Directory of Open Access Journals (Sweden)

    Tkachyk Lesya P.

    2013-12-01

    Full Text Available The article identifies and reveals the essence of functional elements of corporate tax management, which are tax planning, tax analysis, tax accounting and reporting, tax control and tax monitoring. The article builds a functional model of corporate tax management that reflects interaction of its functional elements in the process of realisation of tax activity of economic subjects. Pursuant to this model, the corporate tax management is conducted in several stages, namely: development of alternative variants of tax activity, analysis of alternative variants of tax activity, selection of the optimal variant of tax activity, realisation of tax activity, control over realisation of tax activity and development of measures of increase of efficiency of tax management. Application of the functional model of corporate tax management, which envisages use of all instruments, allows optimisation of tax payments of economic subjects.

  8. Tax arrears and tax litigiousness in Peru, some aspects to be considered

    Directory of Open Access Journals (Sweden)

    Sandra Sevillano

    2014-07-01

    Full Text Available Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.

  9. China should Improve its Tax Regime to Reduce Excess Tax Burden

    Institute of Scientific and Technical Information of China (English)

    汪昊

    2007-01-01

    After reviewing relevant theories,this article uses Barro’s tax-smoothing model to present an empirical analysis on China’s excess tax burden.Whilst providing an explanation for the abnormally high growth of tax revenue,the author suggests further improvements to the tax regime,and in light of current tax policies and the new round of tax reforms,puts forward policy recommendations on how to realize tax-smoothing and reduce the excess tax burden for higher economic efficiency.

  10. Income Tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  11. Income tax in France

    CERN Multimedia

    HR Department

    2009-01-01

    Memorandum from the HR and FP Departments and the Legal Service concerning the annual internal taxation certificate and the declaration of income for 2008 You are reminded that each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel (see Chapter V, Section 2 of the Staff Rules and Regulations) and that members of the personnel are thus exempt from external taxation on salaries and emoluments paid by CERN. This memorandum is intended to provide members of the personnel residing in France with information on how salaries and emoluments paid by CERN should be indicated in the 2008 income declaration form. For any other income, they are invited to comply with the instructions attached to the form. I - Annual internal taxation certificate for 2008 The annual certificate of internal taxation for 2008, issued by the FP Department, has been available since 1st March 2009 (see Bulletin No. 11-12/2009). It is int...

  12. Income Tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the new internal taxation provisions of the Staff Rules and Regulations, the annual internal taxation certificate for 2007 and the declaration of income for 2007. I - New provisions of the Staff Rules and Regulations concerning internal taxation Following the revision of the Staff Rules and Regulations (see CERN Bulletin Nos. 16 and 17 of 16 and 23 April 2007), the provisions relating to internal taxation are now set out in Articles S V 2.01 of the Staff Rules and in Articles R V 2.01 to R V 2.05 of the Staff Regulations, in force since 1st January 2007 (11th edition). Pursuant to Article S V 2.01 of the Staff Rules, each year the Organization levies an internal tax on the financial and family benefits it pays to the members of the personnel. The Finance Committee has laid down the provisions governing the application of internal taxation in the Staff Regulations (see Articles R V 2.01 to R V 2.05). ...

  13. Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens

    Directory of Open Access Journals (Sweden)

    Ana Margarida Raposo

    2013-09-01

    Full Text Available Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former Western possessions, sovereign nations, countries controlled by cartels, and emerging economies. This article also synthesizes the history of tax havens and describes their current heterogeneity, discussing the main methods available to regulate tax haven flows. Some of the most efficient methods involve unilateral measures (such as the Fiscal Transparency of Outland Societies but also encompass multilateral measures (such as Tax Harmonization and the Request for Information.

  14. 26 CFR 25.2701-2 - Special valuation rules for applicable retained interests.

    Science.gov (United States)

    2010-04-01

    ... applying the valuation method of § 25.2701-3, the value of P's preferred stock is its fair market value... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special valuation rules for applicable retained... (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 Special Valuation Rules § 25...

  15. Reform of labour taxes in Latvia 2011-2013

    Directory of Open Access Journals (Sweden)

    Ilmārs Šņucins

    2015-12-01

    Full Text Available The paper analyses the motives for and results of the labour tax reforms undertaken by the Latvian government in 2011-2013 with a special focus on the lowwage sector. The reforms were developed with the goal of overcoming negative effects on the labour market caused by the deep economic crisis in 2008-2010 as well as of coping with an increase in labour tax burdens during consolidation. In 2008-2010, Latvia was seriously affected by the global economic crisis and during these years real gross domestic product (GDP declined by 21 percent. Labour market conditions became worse rapidly and at the beginning of 2010, the unemployment rate reached 21.5 per cent of the economically active population. For the period of 2011-2016, the reforms provide for a reduction in the rates of personal income tax (PIT and social security contributions (SSC as well as for an increase in PIT allowances. Taking into account the changes made in labour tax laws, we employed forecasts of average wages and applied the Eurostat methodology to calculate the tax wedge for different groups of employees depending on income level and on the number of their dependants. The results show that the impact of the reform varies greatly and it is more beneficial for employees with dependants and for low-wage earners. The findings of the paper contribute to policy discussions and decisions on the tax wedge, especially in the Euro area. In the period covered by the paper, about half of the Euro area member states (including Latvia received a country-specific recommendation to address this issue in the context of the European Semester.

  16. Ultraviolet asymptotics for quasiperiodic AdS_4 perturbations

    CERN Document Server

    Craps, Ben; Jai-akson, Puttarak; Vanhoof, Joris

    2015-01-01

    Spherically symmetric perturbations in AdS-scalar field systems of small amplitude epsilon approximately periodic on time scales of order 1/epsilon^2 (in the sense that no significant transfer of energy between the AdS normal modes occurs) have played an important role in considerations of AdS stability. They are seen as anchors of stability islands where collapse of small perturbations to black holes does not occur. (This collapse, if it happens, typically develops on time scales of the order 1/epsilon^2.) We construct an analytic treatment of the frequency spectra of such quasiperiodic perturbations, paying special attention to the large frequency asymptotics. For the case of a self-interacting phi^4 scalar field in a non-dynamical AdS background, we arrive at a fairly complete analytic picture involving quasiperiodic spectra with an exponential suppression modulated by a power law at large mode numbers. For the case of dynamical gravity, the structure of the large frequency asymptotics is more complicated....

  17. THE INFRACTIONS OF TAX EVASION

    Directory of Open Access Journals (Sweden)

    Mihai Adrian HOTCA

    2009-11-01

    Full Text Available This paper has been prepared within the research project „Standardization of Judicial Practice and Harmonization With the ECHR Jurisprudence, a Mandatory Condition to Enforce Justice. Legislative Proposal to Grant Aconsistent Judicial Practice” (ID-1094 financed by the Romanian Minister of Education, Research, Youth and Sports.In order to avoid the problems regarding the carrying out of the duties that come to the public institutions and authorities, the state regulates a tax system, the finality of which consists in assuring the revenues necessary for the optimal functioning of the state institutions and authorities, as well as of their obligations. The prevention and fight of the tax evasion represents a constant concern of the legislator. One of the latest laws in this matter is Law no. 241/2005. This law was adopted in order to prevent and fight the taxpayers’ eluding the carrying out of the tax obligations. Law no. 241/2005 has two purposes: the first one consists in setting the measures meant to prevent the infractions of tax evasions and other infractions related to that and the second one is to fight the infractions of tax evasion and other infractions related to the above- mentioned infractions. Through the deeds forbidden by the norms of this law, it damages the social values regarding the taxation and the social relations generated by this one. Through Law no. 241/2005, the Romanian legislator incriminated more deeds of tax evasion. Also in the case of committing these infractions, the legislator regulated certain causes of unpunishment and reduction of the punishments. The current study deals with the analysis of the infractions of tax evasion and of the causes of unpunishment and reduction of the punishments.

  18. Controversial around Tax and Taxation System

    Directory of Open Access Journals (Sweden)

    Danuta Mliczewska

    2008-03-01

    Full Text Available The topic of the analysis is concepts of a tax and taxation systems, which are used by the representatives of various scientific disciplines, above others finance, economics and tax law. Contrary to those using the above terminology referring to taxes and taxation systems, neither taxes nor taxation systems are, despite appearances, univocal and explicit concepts. The analysis presents the chosen definitions of taxes and taxation systems, across which we can come on the grounds of the disciplines mentioned above: finance, tax law and economics as well as the authorís of the analysis comments on the concepts.

  19. 借鉴国外经验提高纳税遵从度%Enhancing Tax Compliance by Referring to Foreign Experiences

    Institute of Scientific and Technical Information of China (English)

    曹薇娴

    2012-01-01

    本文在介绍国外纳税遵从管理先进经验的基础上,针对我国现状,从税务管理的核心理念、税制。信息管税、税收信用体系、纳税服务等几个方面提出了提高纳税遵从的可行性建议:%On the basis of introducing the ad- vanced management experiences on tax compliance from foreign countries, under the context of current situation in China, this paper puts forward some fea- sibility proposals from core ideology of tax management, tax system, information-based tax administration, tax credit system, tax service and etc. to enhance tax compliance.

  20. Life and Death Questions About the Estate and Gift Tax

    OpenAIRE

    William G. Gale; Slemrod, Joel

    2000-01-01

    Political debate over the estate tax has been growing; this article provides an overview of estate and gift taxes, examines equity and incidence issues and the efficiency of transfer taxes, and discusses administrative aspects of the estate and gift tax.

  1. 26 CFR 1.927(e)-1 - Special sourcing rule.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special sourcing rule. 1.927(e)-1 Section 1.927... (CONTINUED) INCOME TAXES Earned Income of Citizens of United States § 1.927(e)-1 Special sourcing rule. (a... under section 925 with respect to such transaction applied to such transaction. This special sourcing...

  2. Tax avoidance: Definition and prevention issues

    Directory of Open Access Journals (Sweden)

    Anđelković Mileva

    2014-01-01

    Full Text Available The problem of resolving issues pertaining to tax avoidance, and particularly its aggressive forms, has been the focal point of discussion among tax scholars which is increasingly gaining attention of politicians alike. As opposed to tax evasion (which is illegal, the phenomenon of tax avoidance calls for careful consideration of state fiscal interests and a highly precise demarcation of the thin line between the acceptable and unacceptable conduct. In many contemporary states, tax avoidance (which implies a formal behaviour of tax payers within the limits of tax legislation but contrary to the tax regulation objectives is declared to be illegitimate. State authorities do not want to tolerate such activity, which results in tax payers' reduction or avoidance of tax liabilities. We should also bear in mind that all tax payers have the tax planning option at their disposal, by means of which they make sure that they do not pay more tax than they are legally obliged to. However, in case they skilfully use the tax regulation flaws and loopholes for the sole purpose of tax evasion, and/or resort to misrepresentation and deceptive constructs, they are considered to be exceeding the limits of acceptable tax behaviour. In comparison to the specific anti-abuse measures which have been built into some national tax legislations, there is a growing number of states that introduce the general anti-abuse legislations, which is based on judicial doctrines or statutory legislation. Yet, there is a notable difference among the envisaged anti-abuse measures depending on whether the national legislation is based on the Anglo-American or European-Continental legal system. The efficiency of applying these general anti-abuse rules in taxation largely rests on their interpretation as well as on their relationship with the principle of legality.

  3. Bureaucratic Tax-Seeking: The Danish Waste Tax

    DEFF Research Database (Denmark)

    Christoffersen, Henrik; Svendsen, Gert Tinggaard

    2002-01-01

    We suggest that when individual ministries are able to add differentiated green taxation on top of traditional taxation, this leads to over-taxation for two reasons. First, budget maximisation leads to overwhelming fiscal pressure because bureaucracies are competing for resources just like......-seeking efforts to maximise budgets in the long run and that the ministries that collect green tax revenues should not be allowed to control these revenues. Furthermore, our results dictate that postulated effects from green tax intervention need to be demonstrated....

  4. Asymptotic Marginal Tax Rate of Individual Income Tax in China

    Institute of Scientific and Technical Information of China (English)

    ZHENYA; LIU; WU; YANG; DAVID; DICKINSON

    2014-01-01

    This paper examines the asymptotic marginal rate of individual income tax which maximizes China’s social welfare through numerical simulation based on the elasticity of China’s labor supply, income distribution and the social objectives of redistribution in accordance with the optimal direct taxation theory. Taking advantage of the optimal direct taxation model with consideration of the income effect, it comes to the conclusion that combined with China’s reality, the asymptotic marginal rate of individual labor income tax in China should be between 35% and 40%.

  5. Segmented Strings in $AdS_3$

    CERN Document Server

    Callebaut, Nele; Samberg, Andreas; Toldo, Chiara

    2015-01-01

    We study segmented strings in flat space and in $AdS_3$. In flat space, these well known classical motions describe strings which at any instant of time are piecewise linear. In $AdS_3$, the worldsheet is composed of faces each of which is a region bounded by null geodesics in an $AdS_2$ subspace of $AdS_3$. The time evolution can be described by specifying the null geodesic motion of kinks in the string at which two segments are joined. The outcome of collisions of kinks on the worldsheet can be worked out essentially using considerations of causality. We study several examples of closed segmented strings in $AdS_3$ and find an unexpected quasi-periodic behavior. We also work out a WKB analysis of quantum states of yo-yo strings in $AdS_3$ and find a logarithmic term reminiscent of the logarithmic twist of string states on the leading Regge trajectory.

  6. Polarised black holes in AdS

    Science.gov (United States)

    Costa, Miguel S.; Greenspan, Lauren; Oliveira, Miguel; Penedones, João; Santos, Jorge E.

    2016-06-01

    We consider solutions in Einstein-Maxwell theory with a negative cosmological constant that asymptote to global AdS 4 with conformal boundary {S}2× {{{R}}}t. At the sphere at infinity we turn on a space-dependent electrostatic potential, which does not destroy the asymptotic AdS behaviour. For simplicity we focus on the case of a dipolar electrostatic potential. We find two new geometries: (i) an AdS soliton that includes the full backreaction of the electric field on the AdS geometry; (ii) a polarised neutral black hole that is deformed by the electric field, accumulating opposite charges in each hemisphere. For both geometries we study boundary data such as the charge density and the stress tensor. For the black hole we also study the horizon charge density and area, and further verify a Smarr formula. Then we consider this system at finite temperature and compute the Gibbs free energy for both AdS soliton and black hole phases. The corresponding phase diagram generalizes the Hawking-Page phase transition. The AdS soliton dominates the low temperature phase and the black hole the high temperature phase, with a critical temperature that decreases as the external electric field increases. Finally, we consider the simple case of a free charged scalar field on {S}2× {{{R}}}t with conformal coupling. For a field in the SU(N ) adjoint representation we compare the phase diagram with the above gravitational system.

  7. Down With Income Taxes China increases its income tax exemption threshold to reduce tax burdens on low-wage earners

    Institute of Scientific and Technical Information of China (English)

    WANG JUN

    2011-01-01

    As a company clerk,32-year-old Ren Jun doesn't make a lot of money.Of his meager paycheck,he needs to pay about 250 yuan ($39) in taxes each month.From September.Ren will catch a break-his taxes will bc significantly reduced to about 30 yuan (54.69).As of September 1,amendments to China's individual income tax law,highlighted by an increased monthly tax exemption threshold,vill be implemented.

  8. The accounting view of tax reforms in Republic of Macedonia

    OpenAIRE

    Kostadinovski, Aleksandar; Gorgieva-Trajkovska, Olivera

    2010-01-01

    Abstract A modern tax system and efficient tax administration is the basis for the economic development of each country. Increased workloads, expanded responsibilities and continuing demands for faster and better tax reporting drive tax departments to become more efficient and effective. The recent reforms of the tax system in Republic of Macedonia which involves lower taxes and modernization of tax administration, should leads to a modern, simple, transparent and fair tax system that con...

  9. Implications about the causality principle in the business income tax

    Directory of Open Access Journals (Sweden)

    Luis Durán Rojo

    2009-06-01

    Full Text Available The following article presents the implications about the practice of the causality principle for the determination of the income set with intention to apply the business income tax.We start considering the fact that this tax can be imposed to acquire goods known as a deductible expense of the practice, but not from those that are going to be part of the compatible cost to expropriate. Then, we make an extensive analysis about the way the Peruvian income tax law has configured the approaches of this principle and the understanding emerged from important jurisprudence cases from the members that solve problems, specially the Tax Court, when adopting a fast principle of expenses without causes.At the same time, this article describes the achievements of the rational and normality cost principles, so important for the evaluation of the performance of the principle of causality.Finally, we present some ideas about the accreditation of the cost facing and its relation to the causality principle.

  10. Tax Support of Small Enterprises Activity in Ukraine

    Directory of Open Access Journals (Sweden)

    Pronoza Pavlo V

    2015-03-01

    Full Text Available The purpose of the article is to evaluate the importance of small enterprises for the economic development of Ukraine and determine priorities of their stimulation. The analysis of quantitative indicators of small businesses and their comparison with the average level of all enterprises in Ukraine as a whole allowed evaluating their importance in the development of the country. There has been identified a special role of small enterprises in Ukraine’s economy and confirmed the expediency of using tax regulation instruments aimed at their development. There was identified an insufficient efficiency level of tax regulation of small businesses in Ukraine due to using a simplified system of taxation, accounting and reporting. The basic tools used in the framework of tax regulation of small enterprises activities in international practice have been determined. Additional analysis of performance of small enterprises by types of economic activity on the basis of an integrated assessment permitted to identify priorities of using tax regulation instruments in Ukraine.

  11. Corrigendum - Income tax in France

    CERN Multimedia

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No.18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  12. CORRIGENDUM - INCOME TAX IN FRANCE

    CERN Document Server

    HR Department

    2008-01-01

    Memorandum from the HR and FI Departments and the Legal Service concerning the 2007 income tax declaration Since the French tax authorities have modified the tax declaration form, we recommend that you write your statement "Membre du personnel du CERN assujetti à l’impôt interne du CERN et, à ce titre, exonéré d’impôt sur les traitements et émoluments versés par le CERN" (member of the CERN personnel subject to internal CERN taxation and therefore exempt from taxation on the salary and emoluments paid by CERN) in section E "Renseignements complémentaires" rather than in the final section "Autres renseignements" as previously advised (cf. Bulletin CERN No. 18 and 19 – 28 April and 5 May 2008). HR Department Contact: 73903

  13. The Propensity to Tax Competition: The Case of Implementation Local Tax Policy by Polish Local Governments

    Directory of Open Access Journals (Sweden)

    Artur Walasik

    2015-03-01

    Full Text Available The study is dedicated to identify the main factors determining the propensity of local authorities to compete for the access to the limited as well as mobile sources of local tax revenue. The success of such an activity should be discussed in relation to the stabilization of local budget revenues; hence it seems that the barriers of leaving tax jurisdiction could be better index to evaluate of the efficiency of local tax policy. The theoretical approach is based on the assumption that, if central government provides limitations of the right to improve local tax policy means (the scope of local tax jurisdiction, the local governments should focus on both the efficient acquiring the sources of tax revenues, and the stabilization of tax revenues in the future, in particular by the implementation of the barriers of leaving tax jurisdiction. The paper suggests studying a propensity to tax competition. The article formulates desideratum of the efficiency of spending on acquiring the sources of tax revenue, in particular, the need to identify the barriers to leave tax jurisdiction is suggested. The first and foremost way to build the barrier to leave tax jurisdiction could be reducing tax liabilities by local tax authorities, in particular by introducing local tax reliefs and local tax exemptions, as well as lowering local tax rates. Hence, the model of local authorities’ competition for local tax resources could be proposed. The empirical studies are dedicated to identify the actual propensity of Polish local government to execute the legal ability to impose tax policy instruments. The inquiry is based on comparing the fiscal consequences of implementing local tax policy within two groups of local authorities: small towns and countries (gminas and medium-size towns and big cities (cities with powiat status. The period under investigation contains 14 fiscal years, started 2000 and finished in 2013. The method is based on the analysis of the

  14. Organization of Tax Control in Ukraine

    Directory of Open Access Journals (Sweden)

    Zamaslo Olha T.

    2017-04-01

    Full Text Available The article researches the essence and characteristics of tax control as an important element of the State regulation of economy. The main directions and modalities of tax control are considered in detail. The main tendencies and problem points of tax control in Ukraine have been studied. Efficiency of the controlling bodies has been analyzed, the main directions of their activities in the sphere of tax enforcement have been provided. Directions for improving the organization of tax control in the context of overcoming the existing deficiencies in the controlling and inspecting activities of the tax authorities have been determined. It has been concluded that the improvement of tax control is one of the key directions of reforming the Ukrainian tax system.

  15. Fiscal Policy under Indeterminacy and Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Marchetti, Enrico

    This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable....

  16. Shady Car Dealings and Taxing Work Practices

    DEFF Research Database (Denmark)

    Boll, Karen

    2014-01-01

    The empirical focus of this article is a ten-month ethnography of a tax audit process led by the Danish Tax and Customs Administration. The tax audit concerns a number of shady car dealings from which taxable income is not reported. This article focuses on the process whereby the tax administration......, whereas others are highly visible and are interrogated in detail. Using the concepts of the oligopticon and the panopticon to analyse the tax audit process is significant for interpretative tax and accounting studies, because this theoretical approach represents an original method of conceptualising...... taxation in practice and the work implied in tax administration. Furthermore, due to its detailed ethnography of the tax audit process, this study makes a significant methodological contribution....

  17. THEORETICAL AND ORGANIZATIONAL CONDITIONS OF TAX MANAGEMENT

    OpenAIRE

    Romanyuk, M.

    2008-01-01

    The essence of tax managment as the managerial category is observed, the main parts of organizational process of taxation is substantiated, theoretical and organizational conditions of tax management are investigated.

  18. Development of the tax system of Ukraine

    OpenAIRE

    Yablonska, Kateryna

    2011-01-01

    The aim of the work is to inform readers about tax system of Ukraine. A separate part of the work is dedicated to analyzing the development, history and regulation of the Ukrainian tax system, and its current state.

  19. NM Property Tax Districts November 2010

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  20. NM Property Tax Districts December 2013

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  1. Tax Competition Leading to Strict Environmental Policy

    OpenAIRE

    Withagen, Cees; Halsema, Alex

    2012-01-01

    We study tax competition when pollution matters. Most notably we present a dynamic setting, where the supply of capital is endogenous. It is shown that tax competition may involve stricter environmental policy than the cooperative outcome.

  2. [VOCs tax policy on China's economy development].

    Science.gov (United States)

    Liu, Chang-Xin; Wang, Yu-Fei; Wang, Hai-Lin; Hao, Zheng-Ping; Wang, Zheng

    2011-12-01

    In this paper, environmental tax was designed to control volatile organic compounds (VOCs) emissions. Computable general equilibrium (CGE) model was used to explore the impacts of environmental tax (in forms of indirect tax) on the macro-economy development at both national and sector levels. Different levels of tax were simulated to find out the proper tax rate. It is found out that imposing environmental tax on high emission sectors can cause the emission decreased immediately and can lead to negative impacts on macro-economy indicators, such as GDP (gross domestic products), total investment, total product and the whole consumption etc. However, only the government income increased. In addition, the higher the tax rate is, the more pollutants can be reduced and the worse economic effects can be caused. Consequently, it is suggested that, the main controlling policies of VOCs abatement should be mandatory orders, and low environmental tax can be implemented as a supplementary.

  3. Tax Evasion and Swiss Bank Deposits

    DEFF Research Database (Denmark)

    Johannesen, Niels

    Bank deposits in jurisdictions with banking secrecy constitute an effective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other jurisdictions...... with banking secrecy. In this paper, we estimate the impact of the source tax on Swiss bank deposits held by EU residents while using that non-EU residents were not subject to the tax to apply a natural experiment methodology. We find that the 15% source tax caused Swiss bank deposits of EU residents to drop...... by more than 40% with most of the response occurring in two quarters immediately before and after the source tax was introduced. The estimates imply an elasticity of Swiss deposits with respect to the net-of-source-tax-rate in the range 2.5-3....

  4. Tax Anti-avoidance Through Transfer Pricing

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner; Riise Johansen, Thomas; Pearson, Thomas C.

    2016-01-01

    This paper examines the case of Starbucks’ UK branch, which became subject to massive public criticism over alleged tax avoidance. Despite Starbucks arguing that its transfer pricing practices were in full compliance with regulatory requirements, public pressure for higher corporate tax payments...... led Starbucks to increase its UK tax payment on transfer pricing income beyond regulatory requirements. This case study suggests that MNE tax behavior on international transfer pricing is not strictly a matter of compliance with formal tax regulation. We demonstrate the way an MNE attempts to re......-driven discipline to be dealt with by accounting and tax experts. Instead, MNEs face the task of establishing a complex fit with their environment beyond the typical stakeholders with transfer pricing, i.e. tax authorities. These include government officials, tax activists, and consumers who voice...

  5. THE TAX SYSTEM AND TAXPAYERS BEHAVIOR

    Directory of Open Access Journals (Sweden)

    Mihaela Brindusa Tudose

    2014-12-01

    Full Text Available The aim of the paper was to examine the behavioural coordinates of tax subjects and the intensity of the interaction between taxpayers and authorities. Research on the behaviour of subjects of the tax system is justified given the tension existing between taxpayers, on the one hand, and the tax system, on the other. The tax systems of the world have been classified into two models: antagonistic and synergistic. As long as in Romania the tax elements have been and continue to be an overwhelming burden on taxpayers, their behaviour has evolved and adjusted to a negative outlook. This type of behaviour, associated with the behaviour of tax authorities built on lack of trust and virulent anti-tax avoidance strategies, has generated a tense and antagonistic tax environment.

  6. Tax Anti-avoidance Through Transfer Pricing

    DEFF Research Database (Denmark)

    Rossing, Christian Plesner; Riise Johansen, Thomas; Pearson, Thomas C.

    2016-01-01

    -driven discipline to be dealt with by accounting and tax experts. Instead, MNEs face the task of establishing a complex fit with their environment beyond the typical stakeholders with transfer pricing, i.e. tax authorities. These include government officials, tax activists, and consumers who voice......This paper examines the case of Starbucks’ UK branch, which became subject to massive public criticism over alleged tax avoidance. Despite Starbucks arguing that its transfer pricing practices were in full compliance with regulatory requirements, public pressure for higher corporate tax payments...... led Starbucks to increase its UK tax payment on transfer pricing income beyond regulatory requirements. This case study suggests that MNE tax behavior on international transfer pricing is not strictly a matter of compliance with formal tax regulation. We demonstrate the way an MNE attempts to re...

  7. NM Property Tax Rates - September 2011

    Data.gov (United States)

    Earth Data Analysis Center, University of New Mexico — This layer represents boundaries for New Mexico tax district "OUT" categories and incorporated/municipal "IN" categories as identified on the "Certificate of Tax...

  8. Examining corporate governance and corporate tax management

    Directory of Open Access Journals (Sweden)

    Martin Surya Mulyadi

    2014-07-01

    Full Text Available Taxation play an essential role both in a country and in a corporation. For a country it is one of the primary income source, while for the corporation taxes will reduce corporate net income. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. While there are many corporate governance proxies could be used in corporate governance research, in this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research. By using several other control variables, we run the regression and conduct the statistical analysis to examine the correlation between corporate governance and corporate tax management. Our result show that corporate governance have a significant correlation to corporate tax management.

  9. Income tax considerations for forest landowners in the South: a case study on tax planning

    Science.gov (United States)

    Philip D. Bailey; Harry L. Jr. Haney; Debra S. Callihan; John L. Greene

    1999-01-01

    Federal and state income taxes are calculated for hypothetical owners of nonindustrial private forests (NIPF) across 14 southern states to illustrate the effects of differential state tax treatment. The income tax liability is calculated in a year in which the timber owners harvest $200,000 worth of timber. After-tax land expectation values for a forest landowner are...

  10. The Tax Compliance Demand Curve: A Diagrammatical Approach to Income Tax Evasion

    Science.gov (United States)

    Yaniv, Gideon

    2009-01-01

    One of the most interesting results in the tax evasion literature is that an increase in the income tax rate would increase tax compliance. Despite its peculiarity, this result has gained acceptance as a cornerstone for further developments of the rational tax evasion model. However, because of the mathematical format by which it is conveyed, this…

  11. Work performance and tax compliance in flat and progressive tax systems

    NARCIS (Netherlands)

    Pantya, Jozsef; Kovacs, Judit; Kogler, C.; Kirchler, Erich

    2016-01-01

    Different tax systems, and their impact on work motivation and tax compliance are significant issues in contemporary political and economic debates. The proportional feature of a flat tax system is assumed to lead to higher performance, while the fairness of the redistributive progressive tax system

  12. Tax Equity in the Fifty States. The CAPE Measure. Taxes: How the States Measure Up.

    Science.gov (United States)

    Fuchs, Diane; Rabin, Steve A.

    This study identifies the features of state tax systems that contribute to tax equity. It also identifies states that have come closest to achieving those features and ranks the states accordingly. Thus, the greater the conformity, the more equitable the tax system, and the higher the state's ranking. The study looks at the four major tax areas of…

  13. 76 FR 42076 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-07-18

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed... to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  14. 76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-08-30

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment... the determination of the amount of taxes paid for purposes of the foreign tax credit....

  15. 76 FR 22611 - Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic...

    Science.gov (United States)

    2011-04-22

    ... Internal Revenue Service 26 CFR Part 301 RIN 1545-BJ52 Specified Tax Return Preparers Required To File Individual Income Tax Returns Using Magnetic Media; Correction AGENCY: Internal Revenue Service (IRS...) providing guidance to specified tax return preparers who prepare and file individual income tax...

  16. 78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2013-09-04

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK41 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and... relating to the determination of the amount of taxes paid for purposes of the foreign tax credit....

  17. 76 FR 53818 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

    Science.gov (United States)

    2011-08-30

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BK40 Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final... guidance relating to the determination of the amount of taxes paid for purposes of the foreign tax...

  18. 26 CFR 1.511-4 - Minimum tax for tax preferences.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Minimum tax for tax preferences. 1.511-4 Section 1.511-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations §...

  19. The internal control of tax

    Directory of Open Access Journals (Sweden)

    E. B. Shuvalova

    2016-01-01

    Full Text Available The aim of the research is to study the theoretical and practical issues of internal fiscal control. Internal tax control system requires the development of methodological tools, its scientific basis and practical recommendations for the application. This difficult task is now solved only in organizations, which are the largest taxpayers. For small and medium-sized businesses in the organization of internal fiscal control may improve the quality of the accounting organization of the company. The internal control system has a positive effect on the further development of business and helps to attract investment or loans. There are new business opportunities due to the presence of an established and controlled by the system the company’s financial department. From the point of view of tax authorities increase the economic potential of the taxpayer provides the growth of the tax base and therefore increase revenues. Thus, the development of methodological tools of internal fiscal control organizations is of relevance to all participants of tax relations. The theoretical basis of the study served as a position of economic theory, the works of local and foreign experts in the field of tax control theory. The information base for the study were the statistical compilations, economic and legal literature, affecting the perspective of this study, laws and regulations of the Russian Federation, instructions, letters, explanations of the Federal Tax Service and the Ministry of Finance of the Russian Federation, the data published in the press materials all-Russian scientific and practical conferences, seminars and Internet resources.

  20. 27 CFR 19.26 - Tax on wine.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Tax on wine. 19.26 Section... THE TREASURY LIQUORS DISTILLED SPIRITS PLANTS Taxes Gallonage Taxes § 19.26 Tax on wine. (a) Imposition of tax. A tax is imposed by 26 U.S.C. 5041 or 7652 on wine (including imitation, substandard, or...

  1. 26 CFR 1.1502-4 - Consolidated foreign tax credit.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Consolidated foreign tax credit. 1.1502-4... TAX (CONTINUED) INCOME TAXES Consolidated Tax Liability § 1.1502-4 Consolidated foreign tax credit. (a) In general. The credit under section 901 for taxes paid or accrued to any foreign country or...

  2. 26 CFR 31.3111-3 - When employer tax attaches.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3...

  3. 26 CFR 31.3301-1 - Persons liable for tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable for... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section...

  4. 26 CFR 31.3111-4 - Liability for employer tax.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4...

  5. 26 CFR 31.3111-1 - Measure of employer tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers § 31.3111... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section...

  6. 26 CFR 31.3101-3 - When employee tax attaches.

    Science.gov (United States)

    2010-04-01

    ...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3...

  7. 26 CFR 31.3101-1 - Measure of employee tax.

    Science.gov (United States)

    2010-04-01

    ... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees § 31.3101... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section...

  8. Tax incentives in fiscal federalism

    DEFF Research Database (Denmark)

    Kelders, Christian; Köthenbürger, Marko

    2010-01-01

    Models of fiscal federalism rarely account for the efficiency implications of intergovernmental fiscal ties for federal tax policy. This paper shows that fiscal institutions such that federal tax deductibility, vertical revenue-sharing, and fiscal equalization (being common features of existing...... federations) encourage local taxation, but may discourage federal taxation. Furthermore, the structure of public spending is skewed towards local spending. We also show that, when considering Leviathan governments, fiscal institutions reduce confiscatory taxation by the federal government. The result...... is contrary to the Cartelization Hypothesis ( Brennan and Buchanan 1980 ). Finally, we characterize the efficient design of intergovernmental fiscal ties....

  9. Taxes and Venture Capital Support

    DEFF Research Database (Denmark)

    Keuschnigg, Christian; Nielsen, Søren Bo

    2003-01-01

    -set may paradoxically contribute to higher quality of venturecapital finance and welfare. Subsidies to physical investment in VC-backed startupsare detrimental in our framework.Keywords: Venture capital, capital gains taxation, double moral hazard.JEL-Classification: D82, G24, H24, H25......'s success, but is not verifiable. Asa result, the market equilibrium is biased towards inefficiently low venture capitalsupport. The capital gains tax becomes especially harmful, as it further impairsadvice and causes a first-order welfare loss. Once the capital gains tax is in place,limitations on loss off...

  10. Fuel Tax:14 Years' Expectation

    Institute of Scientific and Technical Information of China (English)

    Liu Jiangwen

    2009-01-01

    @@ Fuel tax, as the term indicates, means the tax paid by fuel consumers. The more you use a car, the more you have to pay for the fuel. As we know, petroleum is a scarce resource of strategic significance. However, China has only limited reserves of oil with an import dependency rate as high as 50%. In recent years, the demand of oil continues to soar, yet a number of problems widely exist, such as low energy utility efficiency, high per unit energy consumption, and ever-increasing pollution caused by oil consumption.

  11. THE VARIOUS POSSIBLE EU TAXES

    Directory of Open Access Journals (Sweden)

    Raluca-Andreea Mihalache

    2012-10-01

    Full Text Available In this article, the various possible EU taxes are compared with regard to each of the criteria: budgetary, equity and efficiency criteria. In principle, this problem of revenue insufficiency can be overcome by combining several resources, including contributions from the Member States, to make up for the needs of the EU budget Setting an equalisation mechanism to replace or complement the current GNI contribution could thus be a useful complement to tax autonomy in the context of a reform of the current own resource system.

  12. Tax Burden Structure Imbalance and Its Adjustment--Based on Structural Tax Reduction View%税收负担的结构性失衡与调整--基于结构性减税视角

    Institute of Scientific and Technical Information of China (English)

    潘文轩; 杨波

    2013-01-01

    Tax burden structure imbalance is obvious in China, which is mainly represented by tax burden imbalance in different tax categories, industries, regions, enterprises as well as residents. Structural tax reduction is interrelated with tax burden structure. Carrying out structural tax reduction is a rational policy choice based on the fact of tax burden structure imbalance and structural tax reduction has the function of adjusting tax burden structure because of its features. In the future, structural tax reduction should aim at tax burden structure rationalization. A package of tax policies including substituting the Value-added tax for business tax, comprehensive combined with classified income tax and real estate tax reform is necessary to make tax burden structure more fair and reasonable.%  当前我国税收负担结构失衡现象比较突出:在中观层面表现为税收负担的税种结构失衡、产业结构失衡、地区结构失衡;在微观层面表现为不同类型企业的税收负担失衡、各收入阶层居民的税收负担失衡。结构性减税与税收负担结构具有内在关联性:实施结构性减税是基于税负结构失衡的现实所作出的理性政策选择;同时,结构性减税的基本特征也使其具有调整税负结构的功能。今后,结构性减税应将税收负担结构合理化作为政策目标,通过全面推进"营改增"改革、实行综合与分类相结合的个人所得税制、稳步推进房产税改革等一揽子政策措施,积极调整税收负担结构,使其更加公平合理。

  13. Tax competition for mineral oils in EU

    OpenAIRE

    Lichterová, Markéta

    2012-01-01

    This thesis compares the tax competition in excise duty of mineral oil between the groups of the old and new member states of the Europian union. Is based on the result of the analysis for the mineral oils (unleaded petrol,gas oil, havy fuel oil and LPG). Based on this analysis assess whether there is the tax competition. The results of analysis shows that there is the tax competition for the mobile tax bases.

  14. Fiscal Policy under Indeterminacy and Tax Evasion

    DEFF Research Database (Denmark)

    Busato, Francesco; Chiarini, Bruno; Marchetti, Enrico

    This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable.......This paper shows under indeterminacy and tax evasion, an increase in corporate,labor or income tax rates pushes the economy into an expansionary pattern.These effects are reversed when the steady state is saddle-path stable....

  15. The Role of E-Audit Software in A Tax Search on Corporation Tax

    OpenAIRE

    SEDLÁČKOVÁ, Vendula

    2010-01-01

    The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax fra...

  16. Taxing junk food: applying the logic of the Henry tax review to food.

    Science.gov (United States)

    Bond, Molly E; Williams, Michael J; Crammond, Brad; Loff, Bebe

    2010-10-18

    The recent review of taxation in Australia - the Henry tax review - has recommended that the federal government increase the taxes already levied on tobacco and alcohol. Tobacco and alcohol taxes are put forward as the best way of reducing the social harms caused by the use and misuse of these substances. Junk foods have the same pattern of misuse and the same social costs as tobacco and alcohol. The Henry tax review rejects the idea of taxing fatty foods, and to date the government has not implemented a tax on junk food. We propose that a tax on junk food be implemented as a tool to reduce consumption and address the obesity epidemic.

  17. REFLECTIONS OVER THE FINANCIAL CRISIS AND TAX HEAVENS INFLUENCE IN LAUNCHING IT

    Directory of Open Access Journals (Sweden)

    Constantin ENEA

    2010-09-01

    Full Text Available The problem of tax havens, "Finance about black holes, was revived in November 2008, during the worst financial crisis at a meeting of 17 countries held in Paris on the initiative of Germany and France. Participating countries have asked the OECD to update until mid 2009, a blacklist of tax havens, adding that Berlin called Switzerland. A previous list was published in early 2000 by the OECD. But there were only three countries - Monaco, Andorra and Liechtenstein. Some states were removed from the list over the years, after he had pledged transparency. Fearing not appear on the list updated, Belgium, Austria, Luxembourg, Switzerland, Liechtenstein and Andorra but announced last minute changes to national laws on banking secrecy. According to OECD methodology, a country must meet four criteria to fall within the tax havens. First, association with tax havens you levied level is very low, and in some cases to zero. But this criterion is not sufficient given that each jurisdiction has the right to individually set the taxes levied inside. Other criteria set forth by the OECD refers to the lack of transparency of bank operations, the existence of regulations that impede the exchange of information between governments on taxes and the absence of conditions for economic activities undertaken by some companies to be substantial. This latter criterion may reveal the intention of certain countries to attract investment based only on the opportunities offered by the tax - the so-called offshore centers.

  18. THE IMPORTANCE OF TAX AMNESTY POLICY IN EFFORTS TO OVERCOME TAX EVASION IN INDONESIA

    Directory of Open Access Journals (Sweden)

    Imas Sholihah

    2017-02-01

    Full Text Available Fundamental problems of taxation in Indonesia is a low tax ratio and management of the tax systemhas not been well ordered, especially the handling of the tax evaders. Tax amnesty policy is presentas one of the solutions of the problems of taxation and is part of the tax reform. There are pros andcons to this policy as it pertains to the settings in the Tax Forgiveness Act is considered less sense offairness and legal certainty and are vulnerable to abuse of authority. This policy became importantalthough it is less sense of fairness if the review facilities subject to tax amnesty even though thestate would get the revenue the state in large numbers in a short period of short-term benefits, butif managed by the management and human resources professionals, socialization, and optimizedcontrol, a long-term positive impact to minimize state income tax evasion. Keywords: tax amnesty, policy, tax evation (avoidance

  19. Tax reform Ukraine: implementation mechanisms and consequences

    Directory of Open Access Journals (Sweden)

    J.Lebedzevіch

    2015-06-01

    Full Text Available In the article the main shortcomings of the existing domestic tax systems, which were the main reasons for the need for its reform in the context of integration into the European Community. Determined the first stage of reforming tax systems Ukraine, which is associated with the adoption of the Law of Ukraine «On Amendments to the Tax Code of Ukraine and laws of Ukraine». The main provisions of this legal act, revealing the essence of the mechanism for implementing tax reform. Analyzed the mechanism of implementation of tax reform by analyzing the major innovations of the Tax Code of Ukraine and their comparison with the tax «standards» that operated the implementation of tax reform 2015. Thesis there is determined a number of tax loopholes and nedoopratsyuvan conducted tax reform and their implications for payers of taxes and duties, and the need for further research and improvement. The experience of European countries towards the introduction of electronic filing and processing of tax returns.

  20. Addressing inequality and poverty with tax instruments

    Directory of Open Access Journals (Sweden)

    Ranđelović Saša

    2011-01-01

    Full Text Available There is a consensus, in both academia and economic policy circles, that the reform of the personal income tax system in Serbia is necessary one. Two frequently discussed reform scenarios are East European style flat tax and the comprehensive income tax model of Western Europe. Most Central and Eastern European (CEE countries have recently reformed their income tax systems by introducing some form of flat tax scheme, while in numerous countries of Western Europe the possibility of flat tax reform is also seriously considered. Opponents of the reform usually stress the adverse distributional effects of flat tax schemes. The aim of our paper is to contribute to the empirical literature on the distributional effects of alternative tax reform scenarios. The analysis is based on the tax and benefit micro-simulation model for Serbia (SRMOD. The results suggest that redesigning the existing income tax system so as to introduce a uniform tax rate and increase the basic allowance would somewhat reduce inequality and improve vertical inequity in taxation. On the other hand, in the case of the introduction of comprehensive income tax, considerably larger equalizing and progressivity effects would be achieved. At the same time, since in both cases redistribution will not affect the bottom decile group, no significant effects (in either cases on poverty reduction will be achieved.