Download or read book Corporations Federal Income Tax Compliance Costs written by Kenneth Stanton Johnston and published by . This book was released on 1963 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
Download or read book Tax Administration Federal Agencies Should Report Service Payments Made to Corporations written by United States. General Accounting Office and published by . This book was released on 1992 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Policy written by United States. Government Accountability Office and published by DIANE Publishing. This book was released on 2005 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Compliance Costs and Regulatory Burden Imposed by the Federal Tax Laws written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1995 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.
Download or read book Research Monographs written by and published by . This book was released on 1963 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Income Taxation of Mercantile and Manufacturing Corporations written by United States. Congress. House. Committee on the Judiciary and published by . This book was released on 1961 with total page 678 pages. Available in PDF, EPUB and Kindle. Book excerpt: Committee Serial No. 20. Considers state corporate income tax procedure impact on multistate manufacturing and mercantile corporations. Includes discussion of possible adoption of uniform state taxation standards and the possible taxation of interstate business income of non-resident corporations.
Download or read book Federal Income Taxation of Corporations and Shareholders written by Boris I. Bittker and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Income Tax Compliance Cost of Large and Mid Size Businesses written by Joel B. Slemrod and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This reports presents evidence on the compliance costs of medium-sized businesses based on a survey conducted by the Office of Tax Policy Research. The survey attempts to measure the size and composition of compliance costs and to identify firm characteristics that affect these costs. Our analysis of the responses of taxpayers and tax professionals confirms the regressivity of business compliance costs and suggests that, as a proportion of taxes paid, they are significantly higher than for the largest U.S. businesses and for individual taxpayers. Comparisons to revenue must be done carefully, however, because the majority of medium-sized businesses are in fact not taxpaying entities, but are rather pass-through entities.
Download or read book Taxation and Tax Policy Issues written by Brian L. Yoshov and published by Nova Publishers. This book was released on 2007 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2005, Americans paid about $2.1 trillion in combined federal taxes, including income, payroll, and excise taxes, or about 16.8 percent of the Gross Domestic Product (GDP). These taxes fund the services provided by government. As taxpayers, we balance the costs of taxes with the benefits of government. The goal of tax policy is to design a tax system that produces the desired amount of revenue and balances the minimisation of compliance and efficiency costs with other objectives, such as equity, transparency, and administrability. This book examines the detail which is where vested interests do their damage.
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:
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.
Download or read book Small Businesses written by U.s. Government Accountability Office and published by . This book was released on 2017-08-15 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Third parties, often businesses, reported more than $6 trillion in miscellaneous income payments to the Internal Revenue Service (IRS) in tax year 2006 on Form 1099-MISC. Payees are to report this income on their tax returns. It has been long known that if these payments are not reported on 1099-MISCs, it is less likely that they will be reported on payee tax returns. In 2010, the reporting requirements were expanded to cover payments for goods and payments to corporations, both previously exempt, beginning in 2012.This testimony summarizes recent GAO reports and provides information on (1) benefits of the current requirements in terms of improved compliance by taxpayers and reduced taxpayer recordkeeping, (2) costs to the third-party businesses of the current 1099-MISC reporting requirement, and (3) options for mitigating the reporting burden for third-party businesses. GAO has not assessed the expansion of 1099-MISC reporting to payments for goods. "
Download or read book Assisting small businesses through the tax code written by United States. Congress. House. Committee on Small Business and published by . This book was released on 2003 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Our Business Tax System written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2006 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Costly Returns written by James L. Payne and published by . This book was released on 1993 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: Because every nominal dollar of tax revenue really costs taxpayers $1.65, many of us who are supposed beneficiaries of federal programs are unknowingly engaged in what Payne identifies as self-subsidy - we are in fact paying in more than we get back, subsidizing the very help the government "gives" us. Moreover, while it is imposing hidden monetary burdens, the tax system is literally driving people crazy. Costly Returns recounts the sometimes extreme anxiety and stress suffered by citizens forced to endure the arbitrariness, invasion of privacy, denial of civil rights, and other abuses of a coercive tax system. Why has the tax system become so burdensome? The answer lies in the strangely biased policy-making climate in Washington, where tax officials dominate the debates on tax regulations and where the taxpayer point of view is seldom heard. Payne recommends a novel way to correct this imbalance: Require the IRS to compensate taxpayers for the private sector costs it forces on them.
Download or read book Transfer Pricing and Valuation in Corporate Taxation written by Elizabeth A. King and published by Springer Science & Business Media. This book was released on 1994 with total page 294 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the disparities both between federal statutes and regulations, and regulations and administrative practices, in two highly controversial areas of corporate tax policy: intra-company transfer pricing and intangible asset valuations. It addresses issues that can mean hundreds of millions of dollars to individual corporations, and a significant fraction of the federal government's revenue base. Tax practitioners and consultants who are understandably frustrated in their efforts to divine the IRS's reasoning in transfer pricing and valuation issues will find the book very useful. It will also find an audience among elected representatives, other public officials, and tax lobbyists in the process of evaluating existing corporate tax policy or formulating alternative tax policies. In addition, the book is a useful reference for academics studying international taxation, public finance, and treaty compliance.
