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Author: Max Sawicky Publisher: ISBN: Category : Business & Economics Languages : en Pages : 160
Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Author: Max Sawicky Publisher: ISBN: Category : Business & Economics Languages : en Pages : 160
Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Author: Henry Aaron Publisher: Rowman & Littlefield ISBN: 9780815796565 Category : Political Science Languages : en Pages : 420
Book Description
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author: Thomas Pogge Publisher: Oxford University Press ISBN: 019103861X Category : Business & Economics Languages : en Pages : 383
Book Description
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
Author: International Monetary Publisher: International Monetary Fund ISBN: 1513577174 Category : Business & Economics Languages : en Pages : 38
Book Description
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Author: Mr.Eric Hutton Publisher: International Monetary Fund ISBN: 1475583613 Category : Business & Economics Languages : en Pages : 32
Book Description
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
Author: Sara E. Langworthy Publisher: Redleaf Press ISBN: 1605543896 Category : Education Languages : en Pages : 199
Book Description
Relationships play an important role in human development, especially in the first years of life. Bridging the Relationship Gap provides caregivers tools and encouragement to be the strong, positive, and nurturing adult these children need in order to thrive. Learn more about the factors that contribute to the achievement and relationship gap, including ecological, biological, and cultural differences. Most importantly, find many tools and resources to help you more effectively deal with the tough situations and become each child's strongest ally. Sara Langworthy, PhD, currently serves as policy coordinator for Extension Children, Youth, and Family Consortium at the University of Minnesota.
Author: Doug Newsom Publisher: John Wiley & Sons ISBN: 1405144114 Category : Social Science Languages : en Pages : 169
Book Description
This major textbook for a growing area of study provides the reader with the framework necessary for understanding the implications of communication in the global media marketplace. Using practical examples, Newsom offers students and media professionals an indispensable guide to mastering the art of international and intercultural communication. Key features include: Addresses an important subject that few other books do: how to communicate in the global media marketplace at both the interpersonal and public level Explores mass modes of communication including advertising, public relations, the Internet, news, and magazines Rich with real life examples, chosen to appeal to students Draws on the author's experiences teaching media and public relations across Asia, Africa, and Europe Examines the factors that are influencing cross-cultural communication, bringing together practical, philosophical, and theoretical approaches to various types of interaction. Bridging the Gaps in Global Communication is accompanied by an instructor’s manual, available at www.blackwellpublishing.com/newsom.
Author: Leandra Lederman Publisher: LexisNexis/Matthew Bender ISBN: 9781422422632 Category : Tax administration and procedure Languages : en Pages : 0
Book Description
To access the 2015-16 Supplement to this text, click here. To access the 2016 Letter Update to the Supplement, click here. This casebook teaches the mechanics of tax procedure, while stimulating students to think about the broader issues that underlie its structural framework. This edition of Tax Controversies: Practice and Procedure begins with an overview of civil tax procedure and an in-depth discussion of the federal tax gap and the many approaches to closing it. Several of the next chapters focus on stages in the chronology of a typical tax controversy, from examination through eventual litigation. In addition, two chapters focus on tax research and representing tax clients and a new chapter addresses ethics issues in tax cases. An underlying theme - the extent to which the current procedural rules encourage or discourage voluntary compliance with the federal tax system--runs throughout the book. Suitable for J.D. or LL.M. students, or for use in a tax clinic. This edition contains new chapters on summons enforcement, the U.S. Tax Court, the collection due process procedures, "innocent spouse" relief, and ethics issues. Each casebook chapter includes theory questions and a set of fact-based problems to encourage strategic thinking. Several chapters include optional drafting problems. Teacher's Manual provides detailed answers to the problem sets, suggests approaches to the material, and highlights topics more suitable for an advanced course. Separate Documents Volume, Tax Controversies: Statutes, Regulations, and Other Materials, is also available.
Author: Glen Williams Publisher: Morgan James Publishing ISBN: 1631955691 Category : Family & Relationships Languages : en Pages : 204
Book Description
Bridging the Gap gives ways to deal with and reduce stress and ways to take traumatic events and rephrase them so they can be shared safely, thus, bridging the gap in communication that has been created.
Author: Max Sawicky
Author: Max Sawicky
Author: Henry Aaron
Author: United States. Congress. Senate. Committee on Finance
Author: Thomas Pogge
Author: International Monetary
Author: Mr.Eric Hutton
Author: Sara E. Langworthy
Author: Doug Newsom
Author: Leandra Lederman
Author: Glen Williams