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Author : Cedric Thomas Sandford
Publisher : Hyperion Books
ISBN 13 : 9780951515709
Total Pages : 293 pages
Book Rating : 4.5/5 (157 download)
Download or read book Administrative and Compliance Costs of Taxation written by Cedric Thomas Sandford and published by Hyperion Books. This book was released on 1989 with total page 293 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael Lang
Publisher : Kluwer Law International B.V.
ISBN 13 : 904112666X
Total Pages : 524 pages
Book Rating : 4.0/5 (411 download)
Download or read book Tax Compliance Costs for Companies in an Enlarged European Community written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2008-01-01 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: "When it comes to taxation, administrative costs to the tax authorities and compliance costs to the taxpayers arise. A lot of studies have already been conducted in order to shed more light on such “hidden costs” of taxation. Particularly in the field of transfer pricing, administrative and compliance costs are assumed to be quite high due to the obligation of computing and documenting an arm’s length price for each intra-group-transaction. Apparently, European policy makers have also become aware of this problem since the European Commission’s report released in 2001 (“Company Taxation in the Internal Market”) recommends targeted measures in the short run and comprehensive ones in the long run, crossing the border line of the currently prevailing transfer pricing approach, inter alia in order to combat compliance costs in the field of transfer pricing. Eighteen national reports from countries all over the world and a general report deal with the basics of administrative and compliance costs of taxation in general as well as compliance costs in the field of transfer pricing in particular. The book is completed by three special reports on certain issues. The findings of the reports included is greatly influenced by the discussions on the occasion of the Jean Monnet Conference on this topic which was held in spring 2006 in Rust (Austria) under the academic guidance of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business Administration." -- Back cover.
Author : Andrew Lymer
Publisher : Springer Science & Business Media
ISBN 13 : 1461510716
Total Pages : 319 pages
Book Rating : 4.4/5 (615 download)
Download or read book The International Taxation System written by Andrew Lymer and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 319 pages. Available in PDF, EPUB and Kindle. Book excerpt: International taxation is a vital issue for a growing number of business and individuals across the world. The need to understand how the international system of taxation works is therefore a subject of importance to many people. The International Taxation System provides this understanding by bringing together experts from the most important fields in the subject who have each authored chapters especially for this book. They each provide brief, structured and easy to understand explanations of the key concepts edited together into one volume to provide a unique, very readable, guide to the field. While this text is aimed at masters or advanced undergraduate level students, it will also be of interest to those requiring a professional understanding of the topic. Each chapter introduces a different aspect of the international taxation system, explains the important issues to be understood in each case and provides suggestions for discussion and further reading.
Author : Mr.Michael Keen
Publisher : International Monetary Fund
ISBN 13 : 1475570260
Total Pages : 27 pages
Book Rating : 4.4/5 (755 download)
Download or read book Optimal Tax Administration written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2017-01-20 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper sets out a framework for analyzing optimal interventions by a tax administration, one that parallels and can be closely integrated with established frameworks for thinking about optimal tax policy. Its key contribution is the development of a summary measure of the impact of administrative interventions—the “enforcement elasticity of tax revenue”—that is a sufficient statistic for the behavioral response to such interventions, much as the elasticity of taxable income serves as a sufficient statistic for the response to tax rates. Amongst the applications are characterizations of the optimal balance between policy and administrative measures, and of the optimal compliance gap.
Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 164 pages
Book Rating : 4.F/5 ( download)
Download or read book Tax Policy written by United States. General Accounting Office and published by . This book was released on 1993 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Great Britain. Parliament. House of Commons. Treasury and Civil Service Committee
Publisher :
ISBN 13 : 9780215017529
Total Pages : 146 pages
Book Rating : 4.0/5 (175 download)
Download or read book Administrative Costs of Tax Compliance,Seventh Report of Session 2003-04,Report,Together with Formal Minutes,Oral and Written Evidence written by Great Britain. Parliament. House of Commons. Treasury and Civil Service Committee and published by . This book was released on 2004 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Committee's inquiry examines the administrative costs of tax compliance placed on business (covering all taxes administered by H.M. Customs & Excise and the Inland Revenue) and how this has changed over time, as well as the success of steps that have been taken to reduce these costs. The Committee recognises that reducing compliance costs is only one of a number of objectives for the taxation system; and acknowledges the difficulty in striking a balance between making the system simple to understand and operate, whilst ensuring appropriate checks and balances exist to minimise tax avoidance. Recommendations made include that the Government should clarify the relative priority attached to the various objectives of the tax system; and that the new taxation department (to be formed by the merger of the Inland Revenue and HM Customs & Excise) should develop a better focused PSA target on compliance costs. Although comparative analyses indicate that UK administrative costs are lower with fewer regulations than most EU countries, the Committee also calls for more accurate calculation of compliance costs to help inform tax system objectives, in light of work carried out in the Netherlands.
Download or read book XLIII Congrès International de Droit Financier Et Fiscal written by and published by . This book was released on 1989 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Author : Mr.Joel Slemrod
Publisher : International Monetary Fund
ISBN 13 : 1451954549
Total Pages : 32 pages
Book Rating : 4.4/5 (519 download)
Download or read book The Costs of Taxation and the Marginal Cost of Funds written by Mr.Joel Slemrod and published by International Monetary Fund. This book was released on 1995-08-01 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is argued that taxation causes three kinds of deadweight losses and two types of direct costs. The deadweight losses arise from substitution, evasion, and avoidance activities while the direct costs are administrative and compliance costs. Some of these social costs tend to be discontinuous and/or nonconvex. Because most models of taxation ignore some components of the social costs of taxation, their conclusions cannot be of a general nature. An alternative approach to policy evaluation is to rely on a marginal efficiency cost of funds rule which can indicate appropriate directions of reforms. The paper discusses its merits, applicability, and limitations, as well as its relationship to other concepts.
Author : Ms.Era Dabla-Norris
Publisher : International Monetary Fund
ISBN 13 : 1475595166
Total Pages : 40 pages
Book Rating : 4.4/5 (755 download)
Download or read book Tax Administration and Firm Performance written by Ms.Era Dabla-Norris and published by International Monetary Fund. This book was released on 2017-04-14 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax compliance costs tend to be disproportionately higher for small and young businesses. This paper examines how the quality of tax administration affects firm performance for a large sample of firms in emerging market and developing economies. We construct a novel, internationally comparable, and multidimensional index of tax administration quality (the TAQI) using information from the Tax Administration Diagnostic Assessment Tool. We show that better tax administration attenuates the productivity gap of small and young firms relative to larger and older firms, a result that is robust to controlling for other aspects of tax policy and of economic governance, alternative definitions of small and young firms, and measures of the quality of tax administration. From a policy perspective, we provide evidence that countries can reap growth and productivity dividends from improvements in tax administration that lower compliance costs faced by firms.
Author : F. W. Imhof
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (648 download)
Download or read book National Report on Administrative and Compliance Costs of Taxation written by F. W. Imhof and published by . This book was released on 1988 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James A. Mirrlees
Publisher : Oxford University Press
ISBN 13 : 0199553750
Total Pages : 1360 pages
Book Rating : 4.1/5 (995 download)
Download or read book Dimensions of Tax Design written by James A. Mirrlees and published by Oxford University Press. This book was released on 2010-04-29 with total page 1360 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --
Author : Maarten Adriaan Allers
Publisher :
ISBN 13 : 9789001035211
Total Pages : 261 pages
Book Rating : 4.0/5 (352 download)
Download or read book Administrative and Compliance Costs of Taxation and Public Transfers in the Netherlands written by Maarten Adriaan Allers and published by . This book was released on 1994 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Fiscal Association Staff
Publisher : Springer
ISBN 13 : 9789065444141
Total Pages : 650 pages
Book Rating : 4.4/5 (441 download)
Download or read book Administrative and Compliance Costs of Taxation written by International Fiscal Association Staff and published by Springer. This book was released on 1989-06-20 with total page 650 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Joel Slemrod
Publisher : MIT Press
ISBN 13 : 0262319012
Total Pages : 235 pages
Book Rating : 4.2/5 (623 download)
Download or read book Tax Systems written by Joel Slemrod and published by MIT Press. This book was released on 2013-12-13 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.
Author : DIANE Publishing Company
Publisher : DIANE Publishing
ISBN 13 : 9780788104039
Total Pages : 164 pages
Book Rating : 4.1/5 (4 download)
Download or read book Tax Policy written by DIANE Publishing Company and published by DIANE Publishing. This book was released on 1995-04 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : François Vaillancourt
Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (874 download)
Download or read book The Compliance and Administrative Costs of Taxation in Canada written by François Vaillancourt and published by . This book was released on 2013 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:
