The Use of Estimation for the Assessment of Taxable Business Income, with Special Emphasis on the Problems of Taxing Small Business

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Publisher :
ISBN 13 :
Total Pages : 194 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis The Use of Estimation for the Assessment of Taxable Business Income, with Special Emphasis on the Problems of Taxing Small Business by : Arye Lapidoth

Download or read book The Use of Estimation for the Assessment of Taxable Business Income, with Special Emphasis on the Problems of Taxing Small Business written by Arye Lapidoth and published by . This book was released on 1977 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analysis of the methods and techniques used for taxing the estimated income as well as for making best judgment of taxable income derived from a certain source of income.

Tax Law Design and Drafting, Volume 1

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Publisher : International Monetary Fund
ISBN 13 : 9781557755872
Total Pages : 534 pages
Book Rating : 4.7/5 (558 download)

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Book Synopsis Tax Law Design and Drafting, Volume 1 by : Mr.Victor Thuronyi

Download or read book Tax Law Design and Drafting, Volume 1 written by Mr.Victor Thuronyi and published by International Monetary Fund. This book was released on 1996-08-23 with total page 534 pages. Available in PDF, EPUB and Kindle. Book excerpt: Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.

Revenue Administration Handbook

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Publisher : World Bank Publications
ISBN 13 : 1464820546
Total Pages : 499 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Revenue Administration Handbook by : Raúl Félix Junquera-Varela

Download or read book Revenue Administration Handbook written by Raúl Félix Junquera-Varela and published by World Bank Publications. This book was released on 2024-03-20 with total page 499 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technologydriven business environment.†? MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.†? JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.†?

Tax Theory Applied to the Digital Economy

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Publisher : World Bank Publications
ISBN 13 : 1464816557
Total Pages : 217 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Tax Theory Applied to the Digital Economy by : Cristian Óliver Lucas-Mas

Download or read book Tax Theory Applied to the Digital Economy written by Cristian Óliver Lucas-Mas and published by World Bank Publications. This book was released on 2021-03-10 with total page 217 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.

Self-employment Tax

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Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Self-employment Tax by :

Download or read book Self-employment Tax written by and published by . This book was released on 1988 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:

OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations

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Publisher : OECD Publishing
ISBN 13 : 9264024743
Total Pages : 170 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations by : OECD

Download or read book OECD Tax Policy Studies Taxation of SMEs Key Issues and Policy Considerations written by OECD and published by OECD Publishing. This book was released on 2009-10-12 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication examines the taxation of SMEs in OECD countries and covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden.

Tax Expenditures for Health Care

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Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.A/5 ( download)

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Book Synopsis Tax Expenditures for Health Care by : C. Eugene Steuerle

Download or read book Tax Expenditures for Health Care written by C. Eugene Steuerle and published by . This book was released on 1979 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

2017 State Business Tax Climate Index

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Publisher :
ISBN 13 : 9781942768128
Total Pages : pages
Book Rating : 4.7/5 (681 download)

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Book Synopsis 2017 State Business Tax Climate Index by : Jared Walczak

Download or read book 2017 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-09-28 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

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Publisher : CCH Australia Limited
ISBN 13 : 1921873906
Total Pages : 1945 pages
Book Rating : 4.9/5 (218 download)

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Book Synopsis by :

Download or read book written by and published by CCH Australia Limited. This book was released on with total page 1945 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Law Books Published

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Publisher :
ISBN 13 :
Total Pages : 468 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Law Books Published by :

Download or read book Law Books Published written by and published by . This book was released on 1978 with total page 468 pages. Available in PDF, EPUB and Kindle. Book excerpt:

2018 State Business Tax Climate Index

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Publisher :
ISBN 13 : 9781942768180
Total Pages : pages
Book Rating : 4.7/5 (681 download)

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Book Synopsis 2018 State Business Tax Climate Index by : Jared Walczak

Download or read book 2018 State Business Tax Climate Index written by Jared Walczak and published by . This book was released on 2017-10-17 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Foundation's State Business Tax Climate Index enables business leaders, government policymakers, and taxpayers to gauge how their states' tax systems compare. While there are many ways to show how much is collected in taxes by state governments, the Index is designed to show how well states structure their tax systems, and provides a roadmap to improving these structures.

Tax Problems of Small Business

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ISBN 13 :
Total Pages : 1668 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis Tax Problems of Small Business by : United States. Congress. Senate. Select Committee on Small Business

Download or read book Tax Problems of Small Business written by United States. Congress. Senate. Select Committee on Small Business and published by . This book was released on 1957 with total page 1668 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Preserving and Protecting Family Business Legacies

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Publisher :
ISBN 13 :
Total Pages : 108 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Preserving and Protecting Family Business Legacies by : United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight

Download or read book Preserving and Protecting Family Business Legacies written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and IRS Oversight and published by . This book was released on 2001 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations

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Publisher :
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations by : United States. Congress. Senate. Committee on Finance

Download or read book An Examination of U.S. Tax Policy and Its Effects on the International Competitiveness of U.S.-owned Foreign Operations written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2004 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Monthly Catalog of United States Government Publications

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Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Monthly Catalog of United States Government Publications by : United States. Superintendent of Documents

Download or read book Monthly Catalog of United States Government Publications written by United States. Superintendent of Documents and published by . This book was released on 1985 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: February issue includes Appendix entitled Directory of United States Government periodicals and subscription publications; September issue includes List of depository libraries; June and December issues include semiannual index

Monthly Catalog of United States Government Publications

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Publisher :
ISBN 13 :
Total Pages : 1386 pages
Book Rating : 4.:/5 (891 download)

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Book Synopsis Monthly Catalog of United States Government Publications by :

Download or read book Monthly Catalog of United States Government Publications written by and published by . This book was released on with total page 1386 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Handbook of Accounting and Development

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Publisher : Edward Elgar Publishing
ISBN 13 : 1781002606
Total Pages : 337 pages
Book Rating : 4.7/5 (81 download)

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Book Synopsis Handbook of Accounting and Development by : Trevor Hopper

Download or read book Handbook of Accounting and Development written by Trevor Hopper and published by Edward Elgar Publishing. This book was released on 2012-01-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'The Handbook of Accounting and Development examines the major areas of accounting and development (financial reporting, management control, taxation, education) in both the public and private sectors. The four editors have written two of the chapters, including the "Introduction" which is more substantial and useful than an average introduction. The remaining 14 chapters are contributed by 22 distinguished authors who work in nine different countries. The quality of the writing is high throughout. The Handbook should be warmly welcomed by policy-makers and academics, especially those of us who have not paid enough attention to such matters in the past.' – Christopher Nobes, Royal Holloway, University of London, UK 'Trevor Hopper and his colleagues provide a central point of reference for research into accounting and development. Definitive chapters from internationally recognised authors (including Marcia Annisette, Kerry Jacobs, Chris Poullaos, Brendan O'Dwyer, Chibuike Uche and Jeffrey Unerman) cover the full range of issues from the role of capital markets in development, through accounting professionalization, to taxation and transfer pricing. Contributions from authors working for donors and non-governmental organisations provide a useful practical dimension that builds on the more academic chapters.' – Christopher Napier, Royal Holloway, University of London, UK This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present. The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy. With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners.