Taxation History, Theory, Law and Administration

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Author :
Publisher : Springer Nature
ISBN 13 : 3030682145
Total Pages : 507 pages
Book Rating : 4.0/5 (36 download)

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Book Synopsis Taxation History, Theory, Law and Administration by : Parthasarathi Shome

Download or read book Taxation History, Theory, Law and Administration written by Parthasarathi Shome and published by Springer Nature. This book was released on 2021-04-09 with total page 507 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

Customs Modernization Handbook

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821383728
Total Pages : 356 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Customs Modernization Handbook by : Luc De Wulf

Download or read book Customs Modernization Handbook written by Luc De Wulf and published by World Bank Publications. This book was released on 2005-01-03 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: Trade integration contributes substantially to economic development and poverty alleviation. In recent years much progress was made to liberalize the trade regime, but customs procedures are often still complex, costly and non-transparent. This situation leads to misallocation of resources. 'Customs Modernization Handbook' provides an overview of the key elements of a successful customs modernization strategy and draws lessons from a number of successful customs reforms as well as from customs reform projects that have been undertaken by the World Bank. It describes a number of key import procedures, that have proved particularly troublesome for customs administrations and traders, and provides practical guidelines to enhance their efficiency. The Handbook also reviews the appropriate legal framework for customs operations as well as strategies to combat corruption.

Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1475572131
Total Pages : 56 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 by : Mr.Gilles Montagnat-Rentier

Download or read book Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995–2010 written by Mr.Gilles Montagnat-Rentier and published by International Monetary Fund. This book was released on 2012-10-31 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities’ strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa.

Changing Customs

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Publisher : International Monetary Fund
ISBN 13 : 9781589062115
Total Pages : 208 pages
Book Rating : 4.0/5 (621 download)

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Book Synopsis Changing Customs by : Mr.Michael Keen

Download or read book Changing Customs written by Mr.Michael Keen and published by International Monetary Fund. This book was released on 2003-10-20 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper, based on the considerable practical experience of the IMF’s Fiscal Affairs Department, sets out a successful strategy for modernizing customs administration. The essence is to establish transparent and simple rules and procedures, and to foster voluntary compliance by building a system of self-assessment supported by well-designed audit policies. Having set out this strategy--and its benefits--the paper discusses in depth what is required in terms of trade policy, valuation procedures, dealing with duty reliefs and exemptions, controlling transit movements, organizational reform, use of new technologies, private sector involvement, and designing incentive systems for an effective customs administration.

Importing Into the United States

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Author :
Publisher :
ISBN 13 : 9781304100061
Total Pages : 0 pages
Book Rating : 4.1/5 ( download)

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Book Synopsis Importing Into the United States by : U. S. Customs and Border Protection

Download or read book Importing Into the United States written by U. S. Customs and Border Protection and published by . This book was released on 2015-10-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.

Customs Modernization Initiatives

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821383736
Total Pages : 152 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Customs Modernization Initiatives by : Luc De Wulf

Download or read book Customs Modernization Initiatives written by Luc De Wulf and published by World Bank Publications. This book was released on 2004 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: A companion to the 'Customs Modernization Handbook', this book provides case studies on customs modernization initiatives in seven countries: Bolivia, Morocco, Mozambique, Peru, the Philippines, Turkey, and Uganda. The initiatives in each of these countries show similarities as well as differences in their approach and design. Some have relied on a model of independent revenue authorities (Uganda and Peru), others have called upon private sector service providers to initiate the modernization process (Mozambique), others have taken the drastic step of a complete overhaul of their customs staff (Bolivia and Mozambique), others introduced new information technology to streamline customs processes and to integrate other members of the trading community into an electronic network (Ghana), while still others have approached the modernization process as a pragmatic, well-focused, result-oriented process.

Marking of Country of Origin on U.S. Imports

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Author :
Publisher :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Marking of Country of Origin on U.S. Imports by :

Download or read book Marking of Country of Origin on U.S. Imports written by and published by . This book was released on 1997 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Model Rules of Professional Conduct

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Author :
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

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Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Pleasure Boats

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Author :
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Pleasure Boats by :

Download or read book Pleasure Boats written by and published by . This book was released on 1989 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

United States Government Policy and Supporting Positions

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Author :
Publisher : Independently Published
ISBN 13 :
Total Pages : 230 pages
Book Rating : 4.5/5 (974 download)

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Book Synopsis United States Government Policy and Supporting Positions by : Us Congress

Download or read book United States Government Policy and Supporting Positions written by Us Congress and published by Independently Published. This book was released on 2021-01-19 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Plum Book is published by the Senate Committee on Homeland Security and Governmental Affairs and House Committee on Oversight and Reform alternately after each Presidential election. The Plum Book is used to identify Presidential appointed and other positions within the Federal Government. The publication lists over 9,000 Federal civil service leadership and support positions in the legislative and executive branches of the Federal Government that may be subject to noncompetitive appointment. The duties of many such positions may involve advocacy of Administration policies and programs and the incumbents usually have a close and confidential working relationship with the agency head or other key officials. The Plum Book was first published in 1952 during the Eisenhower administration. When President Eisenhower took office, the Republican Party requested a list of government positions that President Eisenhower could fill. The next edition of the Plum Book appeared in 1960 and has since been published every four years, just after the Presidential election.

Integration of Revenue Administration

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Author :
Publisher : World Bank Publications
ISBN 13 : 0821385240
Total Pages : 59 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Integration of Revenue Administration by :

Download or read book Integration of Revenue Administration written by and published by World Bank Publications. This book was released on 2010 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good revenue administration is a vital contributor to good government. This book examines the experience of 11 countries in integrating revenue administration to optimize effectiveness and enhance efficiency over the past three decades, either by merging tax and customs administration or unifying collection of tax and social contributions.

United States Code

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Publisher :
ISBN 13 :
Total Pages : 1146 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis United States Code by : United States

Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1146 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.

A Negro Explorer at the North Pole

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Author :
Publisher : Lulu.com
ISBN 13 : 1105140695
Total Pages : 232 pages
Book Rating : 4.1/5 (51 download)

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Book Synopsis A Negro Explorer at the North Pole by : Matthew A. Henson

Download or read book A Negro Explorer at the North Pole written by Matthew A. Henson and published by Lulu.com. This book was released on 2011-10-12 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Negro Explorer At The North Pole. A Negro Explorer At The North Pole [1912]. By Matthew A. Henson.Introduction by Booker T. Washington. Forward presented by Robert E. Peary."In short, Matthew Henson, next to Commander Peary, held and still holds the place of honor in the history of the expedition that finally located the position of the Pole, because he was the best man for the place. During twenty-three years of faithful service, he had made himself indispensable. From the position of a servant, he rose to that of companion and assistant in one of the most dangerous and difficult tasks that was ever undertaken by men. In extremity, when both the danger and the difficulty were greatest, the Commander wanted by his side the man upon whose skill and loyalty he could put the most absolute dependence and when that man turned out to be black instead of white. The Commander was not only willing to accept the service, but was at the same time generous enough to acknowledge it.

Official Journal

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Publisher :
ISBN 13 :
Total Pages : 918 pages
Book Rating : 4.3/5 (243 download)

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Book Synopsis Official Journal by : League of Nations

Download or read book Official Journal written by League of Nations and published by . This book was released on 1923 with total page 918 pages. Available in PDF, EPUB and Kindle. Book excerpt: Included are the Minutes (or Procès-verbal) of the Council from its first meeting, Paris, January 16, 1920, to the session, ; the budget for the 3d- financial period (1921- ) in 1920, no. 7, 1921, no. 9, 1923- no. 1 of each year; statements of the "Present situations as regards international engagements registered with the Secretariat"; Saar Basin, periodical and other reports and papers; reports on the financial reconstruction of Austria, and of Hungary; and many other reports and papers.

A Basic Guide to Exporting

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Author :
Publisher : Skyhorse Publishing Inc.
ISBN 13 : 1616081112
Total Pages : 397 pages
Book Rating : 4.6/5 (16 download)

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Book Synopsis A Basic Guide to Exporting by : Jason Katzman

Download or read book A Basic Guide to Exporting written by Jason Katzman and published by Skyhorse Publishing Inc.. This book was released on 2011-03-23 with total page 397 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here is practical advice for anyone who wants to build their business by selling overseas. The International Trade Administration covers key topics such as marketing, legal issues, customs, and more. With real-life examples and a full index, A Basic Guide to Exporting provides expert advice and practical solutions to meet all of your exporting needs.

Border Management Modernization

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Publisher : World Bank Publications
ISBN 13 : 0821385976
Total Pages : 401 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Border Management Modernization by : Gerard McLinden

Download or read book Border Management Modernization written by Gerard McLinden and published by World Bank Publications. This book was released on 2010-11-30 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: Border clearance processes by customs and other agencies are among the most important and problematic links in the global supply chain. Delays and costs at the border undermine a country’s competitiveness, either by taxing imported inputs with deadweight inefficiencies or by adding costs and reducing the competitiveness of exports. This book provides a practical guide to assist policy makers, administrators, and border management professionals with information and advice on how to improve border management systems, procedures, and institutions.

Managing a Global Workforce: Challenges and Opportunities in International Human Resource Management

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Author :
Publisher : Routledge
ISBN 13 : 131746558X
Total Pages : 480 pages
Book Rating : 4.3/5 (174 download)

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Book Synopsis Managing a Global Workforce: Challenges and Opportunities in International Human Resource Management by : Charles M Vance

Download or read book Managing a Global Workforce: Challenges and Opportunities in International Human Resource Management written by Charles M Vance and published by Routledge. This book was released on 2014-12-18 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: Revised and updated to incorporate new research insights and findings, Managing a Global Workforce provides balanced and contemporary coverage of human resource management in the international marketplace. Directed at future general managers and international executives rather than HR specialists, it is designed to help readers recognize the critical human resource issues underlying the cultural and economic challenges they face. The book's approach is truly global in nature, not just focused on expatriates from the home office. The authors also recognize contemporary trends in the global business arena, including the growing use of contingent workers, strategic alliances, and the need to have an active influence on the workers in these new organizational relationships. Reader-friendly tools, including an opening case scenario in each chapter to attract interest and emphasize topic importance, enhance the book's practical, real-world emphasis. For this edition new end-of-chapter short cases as well as new topics, ideas, and illustrations featuring current issues and challenges such as the global economic challenge have been added; and updated Internet resource references are provided for each chapter.