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Author : Noor Sharoja Sapiei
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (968 download)
Download or read book Sources of Corporate Income Tax Compliance Costs written by Noor Sharoja Sapiei and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mohamed Ariff
Publisher :
ISBN 13 :
Total Pages : 312 pages
Book Rating : 4.:/5 (318 download)
Download or read book Taxation & Compliance Costs in Asia Pacific Economies written by Mohamed Ariff and published by . This book was released on 2002 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264038124
Total Pages : 174 pages
Book Rating : 4.2/5 (64 download)
Download or read book OECD Tax Policy Studies Fundamental Reform of Corporate Income Tax written by OECD and published by OECD Publishing. This book was released on 2007-11-13 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
Author : Mr.Jack M. Mintz
Publisher : International Monetary Fund
ISBN 13 : 1451855575
Total Pages : 40 pages
Book Rating : 4.4/5 (518 download)
Download or read book The Role of Allocation in a Globalized Corporate Income Tax written by Mr.Jack M. Mintz and published by International Monetary Fund. This book was released on 1998-09-01 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: The internationalization of business activity has created significant pressures on national corporate tax systems. Rather than abandon the corporate tax field, this paper predicts that governments will develop arrangements to further globalize the corporate income tax. The paper assesses the merits and limitations of allocation methods for attributing income to different jurisdictions according to formulas measuring business activity. Such methods are being used as part of transfer pricing regimes and are likely to be enhanced over time. Whatever international arrangements develop in the future, there is a role for new institutions to improve cooperative discussions among governments.
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 : Joel Slemrod
Publisher : Springer Science & Business Media
ISBN 13 : 9400918186
Total Pages : 158 pages
Book Rating : 4.4/5 (9 download)
Download or read book The Taxation of Multinational Corporations written by Joel Slemrod and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: The six papers in this vohune represent state-of-the-art empirical and conceptual research on various aspects of the taxation of multinational corporations. They were commissioned for and presented at a conference organized by Price Waterhouse LLP on behalf of the International Tax Policy Forum, held in Washington, DC in March, 1994. The ftrst four papers were originally published in the May, 1995 issue of International Tax and Public Finance. The Slemrod paper appeared in the Policy Watch Section of the November, 1995 issue of that journal. The foregoing papers were subject to the normal refereeing procedures of the journal, and the summaries that follow are drawn from there. The Leamer paper has not been previously published. Altshuler and Mintz examine one aspect of the 1986 u. s. Tax Reform Act --the change in the rules for the allocation of interest expense between domestic-(U. S. ) and foreign-source income. In the absence of rules, a parent with excess credits could reduce U. S. tax liability by allocating interest expense toward itself; thus reducing its taxable domestic income without any compensating increase in either the U. S. tax due on foreign-source income or the foreign tax due (which is independent of U. S. rules).
Author : Mr.Junji Ueda
Publisher : International Monetary Fund
ISBN 13 : 1484357221
Total Pages : 36 pages
Book Rating : 4.4/5 (843 download)
Download or read book Estimating the Corporate Income Tax Gap written by Mr.Junji Ueda and published by International Monetary Fund. This book was released on 2018-09-12 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) aims to provide a quantitative analysis of the tax gap between potential revenues and actual collections, and this technical note explains the concept of the tax gap for corporate income tax (CIT), and the methodology to estimate CIT gaps. It includes detailed steps to derive the potential CIT base and liability with careful consideration for the theoretical differences between the coverage of statistical macroeconomic data and the actual tax base of CIT, and then compare the estimated results with actual declarations and revenues. Although the estimated gaps following the approach will have margins of errors, it has the advantage of using available data without additional costs of collection and suits initial evaluations of overall CIT noncompliance in a country.
Author : Ms.Dora Benedek
Publisher : International Monetary Fund
ISBN 13 : 1484303903
Total Pages : 32 pages
Book Rating : 4.4/5 (843 download)
Download or read book The Right Kind of Help? Tax Incentives for Staying Small written by Ms.Dora Benedek and published by International Monetary Fund. This book was released on 2017-06-15 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some countries support smaller firms through tax incentives in an effort to stimulate job creation and startups, or alleviate specific distortions, such as financial constraints or high regulatory or tax compliance costs. In addition to fiscal costs, tax incentives that discriminate by firm size without specifically targeting R&D investment can create disincentives for firms to invest and grow, negatively affecting firm productivity and growth. This paper analyzes the relationship between size-related corporate income tax incentives and firm productivity and growth, controlling for other policy and firm-level factors, including product market regulation, financial constraints and innovation. Using firm level data from four European economies over 2001–13, we find evidence that size-related tax incentives that do not specifically target R&D investment can weigh on firm productivity and growth. These results suggest that when designing size-based tax incentives, it is important to address their potential disincentive effects, including by making them temporary and targeting young and innovative firms, and R&D investment explicitly.
Author : Andrew Okello
Publisher : International Monetary Fund
ISBN 13 : 1475525699
Total Pages : 38 pages
Book Rating : 4.4/5 (755 download)
Download or read book Managing Income Tax Compliance through Self-Assessment written by Andrew Okello and published by International Monetary Fund. This book was released on 2014-03-11 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern tax administrations seek to optimize tax collections while minimizing administration costs and taxpayer compliance costs. Experience shows that voluntary compliance is best achieved through a system of self-assessment. Many tax administrations have introduced self-assessment principles in the income tax law but the legal authority is not being consistently applied. They continue to rely heavily on “desk” auditing a majority of tax returns, while risk management practices remain largely underdeveloped and/or underutilized. There is also plenty of opportunity in many countries to enhance the design and delivery of client-focused taxpayer service programs, and better engage with the private sector and other stakeholders.
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 : Lillian F. Mills
Publisher :
ISBN 13 :
Total Pages : 208 pages
Book Rating : 4.3/5 (91 download)
Download or read book Essays in Corporate Tax Compliance and Financial Reporting written by Lillian F. Mills and published by . This book was released on 1996 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sebastian Eichfelder
Publisher :
ISBN 13 :
Total Pages : 43 pages
Book Rating : 4.:/5 (13 download)
Download or read book Tax Compliance Costs written by Sebastian Eichfelder and published by . This book was released on 2015 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost components (in-house time effort, external adviser costs, other monetary expenses), different taxes (e.g. income tax, value added tax) and different activities like tax accounting and tax planning. In addition, we give a short review of the most important compliance cost drivers and discuss the underlying causes of tax complexity and compliance costs.
Author : Mark Machina
Publisher : Newnes
ISBN 13 : 0444536868
Total Pages : 897 pages
Book Rating : 4.4/5 (445 download)
Download or read book Handbook of the Economics of Risk and Uncertainty written by Mark Machina and published by Newnes. This book was released on 2013-11-14 with total page 897 pages. Available in PDF, EPUB and Kindle. Book excerpt: The need to understand the theories and applications of economic and finance risk has been clear to everyone since the financial crisis, and this collection of original essays proffers broad, high-level explanations of risk and uncertainty. The economics of risk and uncertainty is unlike most branches of economics in spanning from the individual decision-maker to the market (and indeed, social decisions), and ranging from purely theoretical analysis through individual experimentation, empirical analysis, and applied and policy decisions. It also has close and sometimes conflicting relationships with theoretical and applied statistics, and psychology. The aim of this volume is to provide an overview of diverse aspects of this field, ranging from classical and foundational work through current developments. - Presents coherent summaries of risk and uncertainty that inform major areas in economics and finance - Divides coverage between theoretical, empirical, and experimental findings - Makes the economics of risk and uncertainty accessible to scholars in fields outside economics
Author : United States. Congress
Publisher :
ISBN 13 :
Total Pages : 1840 pages
Book Rating : 4.:/5 (319 download)
Download or read book Reports and Documents written by United States. Congress and published by . This book was released on 1964 with total page 1840 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Cedric Sandford
Publisher :
ISBN 13 : 9780951515754
Total Pages : 0 pages
Book Rating : 4.5/5 (157 download)
Download or read book Tax Compliance Costs Measurement and Policy written by Cedric Sandford and published by . This book was released on 1995 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Conference papers presented at a conference held at St. John's College, Oxford, 18-20 September 1994. Topics discussed: tax compliance costs in United Kingdom policy-making; large-scale surveys on taxpayers; depth surveys of taxpayers and tax professionals.
Author : C. Eugene Steuerle
Publisher : A E I Press
ISBN 13 :
Total Pages : 92 pages
Book Rating : 4.:/5 (44 download)
Download or read book Who Should Pay for Collecting Taxes? written by C. Eugene Steuerle and published by A E I Press. This book was released on 1986 with total page 92 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9789294690531
Total Pages : pages
Book Rating : 4.6/5 (95 download)
Download or read book Tax Compliance Costs for SMEs written by and published by . This book was released on 2022 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This Study is an update of the European Commission study on tax compliance costs for SMEs published in 2018 which provided an overview of the impact of tax regulation on the tax compliance burden faced by small- and medium-sized enterprises (SMEs). This study adopts and refines the approach and the methodology used in the 2018 study and complements it with a full coverage of the EU Member States and United Kingdom. The purpose of this study is to estimate the administrative burden for SMEs and large enterprises in the European Union and its Member States plus the United Kingdom due to the fiscal rules for tax filing. Tax regulation is often written in a way that addresses all types of enterprises similarly, SMEs often face a comparative disadvantage to large-scaled enterprises (LSEs) as the burden of compliance falls disproportionately on them relative to their size and because they often do not have sufficient financial and human resources to manage their regulatory obligations. SMEs currently account for almost all European Union (EU-28) non-financial business sector enterprises (99.8%), two-thirds of total EU-28 employment (66.6%) and slightly less than three-fifths (56.8%) of the value added generated by the nonfinancial business sector. This is why even small improvements in the regulatory environment for SMEs may have a large impact on the economy of the EU. The scope of the analysis is the Fiscal Year 2019. The administrative burden is estimated for five categories of taxes: "Corporate Income Tax", "Value Added Tax", "Wage related taxes and contributions", "Property and real estate tax" and "Local and regional taxes" while the industrial sectors covered for this study are "Manufacturing", "Construction", "Wholesale and retail trade", "Accommodation and food service activities" and "Professional, scientific and technical activities".
