Download or read book Bridging the Tax Gap written by Max Sawicky and published by . This book was released on 2005 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.

Download or read book The Crisis in Tax Administration written by Henry Aaron and published by Rowman & Littlefield. This book was released on 2004-05-20 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Global Tax Fairness written by Thomas Pogge and published by Oxford University Press. This book was released on 2016-02-04 with total page 383 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Why People Pay Taxes written by Joel Slemrod and published by . This book was released on 1992 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Experts discuss strategies for curtailing tax evasion

Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Download or read book The Revenue Administration Gap Analysis Program written by Mr.Eric Hutton and published by International Monetary Fund. This book was released on 2017-04-07 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Closing the tax gap written by Great Britain: Parliament: House of Commons: Treasury Committee and published by The Stationery Office. This book was released on 2012-03-09 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Treasury Committee report considers HM Revenue & Custom's past work in ensuring tax compliance and concludes that while progress has been made, there is still work to be done. HMRC defines the tax gap as the difference between tax collected and the tax that should be collected (the theoretical liability). The theoretical tax liability represents the tax that would be paid if all individuals and companies complied with both the letter of the law and HMRC's interpretation of the intention of Parliament in setting law (referred to as the spirit of the law). Enabling voluntary compliance is the most efficient way of closing the tax gap, and HMRC must ensure that all those who wish to comply with their tax obligations are able to do so. Part of the process of encouraging voluntary compliance is demonstrating that HMRC treats all taxpayers fairly, whether they are individuals, small businesses, or large corporations. The tax system should be simplified to make compliance easier. HMRC's recent announcement of ways it intends to improve its processes for settling tax disputes is a step forward in the context of wider questions needing to be answered about the accountability structures of HMRC. HMRC's calculation of the tax gap is flawed and risks focusing the minds of its employees on the wrong task: maximising revenue at all cost rather than ensuring that all taxpayers pay the right amount of tax.

Download or read book The Revenue Administration Gap Analysis Program written by International Monetary and published by International Monetary Fund. This book was released on 2021-08-27 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

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.

Download or read book Closing the Execution Gap written by Richard Lepsinger and published by John Wiley & Sons. This book was released on 2010-05-11 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: CLOSING THE EXECUTION GAP Once upon a time strategy was king. Leaders immersed themselves in the matter of planning how best to achieve their company's goals. The subject dominated the attention of senior executives and the writings of consultants and management gurus. Experts of various stripes weighed in on how to put strategic planning processes in place and transform employees at all levels into strategic thinkers. Naturally, leaders assumed all this strategizing would pay off. And yet, for too many organizations the promised results never came to pass. Quite simply, they couldn't execute. Now, the business world has shifted its focus to the consistent delivery of results. If an organization can't execute its plans and initiatives, nothing else matters: not the most solid, well thought-out strategy, not the most innovative business model, not even technological breakthroughs that could transform an industry. As it turns out, the "conventional wisdom" about what it takes to implement strategy and deliver results isn't all that wise. So what really differentiates the companies that are able to get things done day-to-day and deliver consistent results? The answer is found in the pages of Richard Lepsinger's ground-breaking book, Closing the Execution Gap. Based on extensive research and years of practical experience, the book outlines five prerequisites for effective execution and five "Bridges" that differentiate companies that do it best. It also describes six "Bridge Builders" leaders at all levels can use to close the execution gap in their company or team and help people get things done. Specifically, it addresses: What really gets in the way of getting things done—for individuals, teams and entire companies What leaders can do to enhance their organization's ability to close the execution gap and achieve solid business results What it takes to consistently execute plans and initiatives at a day-to-day operational level The book features many case studies of companies that have a track record of effective execution (Hewlett-Packard, Costco, Procter & Gamble) and those who have struggled with closing the gap between creating a vision and delivering results (Dell, American Airlines, GM). As the business world becomes more competitive and less forgiving, execution matters more than ever. This is a book for the times we live in—and one that for many companies could mean the difference between success and failure.

Download or read book Closing the Tax Gap and the Impact on Small Business written by United States. Congress. House. Committee on Small Business and published by . This book was released on 2005 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Unfinished Business written by Pedro A. Noguera and published by John Wiley & Sons. This book was released on 2008-08-18 with total page 357 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this groundbreaking book, co-editors Pedro Noguera and Jean Yonemura Wing, and their collaborators investigated the dynamics of race and achievement at Berkeley High School–a large public high school that the New York Times called "the most integrated high school in America." Berkeley's diverse student population clearly illustrates the "achievement gap" phenomenon in our schools. Unfinished Business brings to light the hidden inequities of schools–where cultural attitudes, academic tracking, curricular access, and after-school activities serve as sorting mechanisms that set students on paths of success or failure.

Download or read book Income Tax Compliance Research written by and published by . This book was released on 1988 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Current Challenges in Revenue Mobilization Improving Tax Compliance written by International Monetary Fund and published by International Monetary Fund. This book was released on 2015-01-29 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Download or read book Tax Controversies written by Leandra Lederman and published by LexisNexis/Matthew Bender. This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book Toward Excellence with Equity written by Ronald F. Ferguson and published by . This book was released on 2007 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt: For more than a decade, economist Ronald F. Ferguson has investigated the myriad factors that combine to create racial disparities in academic performance, ranging from school policies and practices to informal interactions between children and their parents and peers. Toward Excellence with Equity brings together Ferguson's most important articles and most recent thinking on these ideas. Taken together, these essays show that closing achievement gaps is more urgent today than ever before--and that dramatic success is possible. "This book issues an urgent call to action to anyone concerned about the lagging success rates among minority children in American schools and the repercussions for our country's future. Ronald Ferguson not only surveys the bleak terrain surrounding the achievement gap, but provides all of us with a road map to reach higher ground." -- Geoffrey Canada, President and CEO, Harlem Children's Zone "Toward Excellence with Equity is an important book written by one of the nation's foremost experts on education and economic development. Ronald Ferguson's pioneering work on black/white disparities in student skill levels and achievement-test scores has significant public policy implications. This book is a must-read for anyone concerned about narrowing the racial gap in educational attainment and earnings." -- William Julius Wilson, Lewis P. and Linda L. Geyser University Professor, Harvard University "This book combines high-quality research, judicious insights, brilliant speculation, and common sense to set forth strategies to reduce the achievement gap dramatically. It is particularly compelling in calling for a comprehensive social movement that will not only transform schools but establish strong communities, effective parenting, and powerful peer cultures." -- Henry M. Levin, William H. Kilpatrick Professor of Economics and Education, Teachers College, Columbia University "Ferguson conducts an authoritative review to show that disparities in academic performance can be closed by strong parental engagement and by parents working in partnership with schools around a shared vision of success for their children. The reality is that educators can't do it alone. This highly intelligent book gives policymakers, educators, and parents essential tools for closing achievement gaps between high-performing and low-performing schools." -- Susan Zelman, Superintendent of Public Instruction, Ohio Department of Education "Toward Excellence with Equity is essential reading for any businessperson who cares about the well-being of children and the future quality of the American workforce." -- Bridgette Heller, Chairman of the Executive Leadership Council and Global President of Johnson & Johnson's Baby, Kids, and Wound-Care Division Ronald F. Ferguson is the faculty cochair and director of the Achievement Gap Initiative at Harvard University and the founder and director of the Tripod Project for school improvement.

Download or read book Full Committee Hearing on Closing the Tax Gap Without Creating Burdens for Small Businesses written by United States. Congress. House. Committee on Small Business and published by . This book was released on 2007 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: