Download or read book Readings on Income Tax Administration written by Patrick L. Kelley and published by Mineola, N.Y. : Foundation Press. This book was released on 1973 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive slection of materials on income tax administration drawn from around the world, suppl by text, question & problems. Prepared Under Harvard Law School Int Tax Prog.
Download or read book Readings on income tax administration written by and published by . This book was released on 1973 with total page 675 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.
Download or read book A Dictionary of Taxation written by Simon R. James and published by Edward Elgar Publishing. This book was released on 2012 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Taxation affects all of us, directly or indirectly, on a daily basis in numerous ways. For those involved in studying and researching taxation, matters of definition and understanding of taxation terms frequently arise. Simon James' 1998 first edition has been where I first turn to as a reference source to provide insightful, concise and readily understandable explanations. Specifically A Dictionary of Taxation is an essential source whether the occasion is teaching, responding to student queries, or supporting one's own research. I congratulate Simon in preparing this second edition and would encourage a future edition to emerge significantly sooner than the gap between the first two editions. Every researcher and teacher of taxation should have a copy of this second edition on their desk.' Adrian Sawyer, University of Canterbury, New Zealand 'A Dictionary of Taxation, Second Edition is comprehensive and more substantive than a simple listing of definitions and will prove to be an enormously valuable reference. Professor James provides just the right amount of detail and insight for each entry, frequently commenting on the historical evolution of a term, and for many entries, providing a list of the original sources upon which the entry is based. I highly recommend this directory to academic researchers, makers of public policy, and private sector professionals.' Carl P. Kaiser, Washington and Lee University, US 'Simon James' second edition of A Dictionary of Taxation has arrived at last! Tax is one of those things that is universal and unavoidable, and at the same time, dynamic and intriguing. James does a sterling job at capturing so many terms herein, not just technical explanations, but also their history and significance. There are also helpful suggestions for further reading. Both experts and novices alike will find this an interesting and very useful text to have close at hand.' Margaret McKerchar, Australian School of Taxation and Business Law (Atax) 'I have known Simon for many years, through working in our respective roles as committee members for the Chartered Institute of Taxation. Simon has an extremely wide knowledge of taxation matters, which is ably demonstrated in this dictionary of tax terms and phrases. It is an essential guide in unraveling the mysteries of professional "tax talk" for the non practitioner. For those interested in obtaining further information or guidance there are many useful references to other works.' Dale Simpson, Chairman, South West England Region of the Chartered Institute of Taxation and Partner, Thomas Westcott, UK This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world. The entries relate to the analysis of taxation, key concepts, major developments and controversies in taxation. The Dictionary draws on economic, accounting and legal aspects of taxation as well as the contributions of other social sciences to the understanding of taxation and its effects. Sorted alphabetically, with cross referencing, each entry presents the essential points of a particular law, accountancy practice or economic concept. Additionally this revised and updated Dictionary offers a guide to readers of other literature on certain concepts or practices. Written in an accessible style, it will be indispensable to all those who need to know more about the concepts of taxation including practitioners, academics and students.
Download or read book Tax Administration in Developing Countries written by Mr.Charles Y. Mansfield and published by International Monetary Fund. This book was released on 1987-06-01 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the role of tax administration in developing countries from an economic perspective. The traditional separation of tax policy and tax administration in the literature is shown to break down in developing countries, where tax administrators decide in what manner complicated tax legislation should actually be applied. After surveying economic literature dealing with tax administration, the paper offers guidelines on how tax administrators can help implement more efficient and equitable tax systems.
Download or read book Readings in Federal Taxation written by David Westfall and published by Mineola, N.Y : Foundation Press. This book was released on 1970 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Administration of Income Tax written by Colin Campbell and published by . This book was released on 2021 with total page 752 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The International Taxation System written by Andrew Lymer and published by Springer Science & Business Media. This book was released on 2002-08-31 with total page 338 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.
Download or read book Principles of Taxation in the United States written by Fabio Ambrosio and published by Routledge. This book was released on 2020-10-04 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.
Download or read book Readings on Taxation in Developing Countries written by Richard Miller Bird and published by . This book was released on 1975 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selection of studies relating to taxation in developing countries. The papers are organized under the following subjects: fiscal policy and economic development; taxation and the external sector; taxation of income and wealth; taxation of consumption; taxation and incentives; agricultural taxation; urban finance; tax administration.
Download or read book Strategic Corporate Tax Planning written by John E. Karayan and published by John Wiley & Sons. This book was released on 2002-10-02 with total page 408 pages. Available in PDF, EPUB and Kindle. Book excerpt: A corporate guide to understanding the basic tax implications ofeveryday business Organized to cover the tax implications of transactions as theyoccur through a company's life cycle, the basic principles of taxmanagement are applied through the use of case studies thatsimulate a variety of real-world marketplace conditions.Value-added and financial reporting effects of tax management arediscussed, as well as country-specific tax rules, and cross-bordertransactions. John E. Karayan, JD, PhD (Glendale, CA), is a professor atCalifornia State Polytechnic University, Pomona. He is also apartner in the law firm of Bond Karayan. Charles W. Swenson, PhD (Pasadena, CA), is a professor atthe University of Southern California, Los Angeles, where heteaches a number of courses in accounting and taxation. Over the years, financial professionals around the world havelooked to the Wiley Finance series and its wide array ofbestselling books for the knowledge, insights, and techniques thatare essential to success in financial markets. As the pace ofchange in financial markets and instruments quickens, Wiley Financecontinues to respond. With critically acclaimed books by leadingthinkers on value investing, risk management, asset allocation, andmany other critical subjects, the Wiley Finance series provides thefinancial community with information they want. Written to provideprofessionals and individuals with the most current thinking fromthe best minds in the industry, it is no wonder that the WileyFinance series is the first and last stop for financialprofessionals looking to increase their financial expertise.
Download or read book Income Tax Law and Accounts 64th Edition A Y 2023 24 written by Dr. H.C. Mehrotra, Dr. S.P. Goyal and published by Sahitya Bhawan Publications. This book was released on 2022-07-01 with total page 829 pages. Available in PDF, EPUB and Kindle. Book excerpt: Salient Features of the Finance Act, 2023 A. Providing Tax Relief Under New Personal Tax Regime • New Tax Regime is Default Regime. • New Tax Rates under New Regime. • Section 87A Rebate till ` 7 lakh under New Regime. • Standard Deduction of ` 50,000 available under New Regime. • Surcharge for HNIs reduced to 25% from 37%. • Leave Encashment increased to ` 25 lakh. B. Socio-Economic Welfare Measures • Promoting timely payments to Micro and Small Enterprises. • Increasing threshold limit for Co-operatives to withdraw cash without TDS. • Penalty for cash loan/transactions against primary co-operatives. • Relief to start-ups in carrying forward and setting off of losses. • Extension of date of incorporation for eligible start up for exemption. • Conversion of Gold to Electronic Gold Receipt and vice versa. • 15 per cent concessional tax to promote new manufacturing co-operative society. C. Ease of Compliance • Increasing threshold limits for presumpting taxation schemes. D. Widening and Deepening of Tax Base and Anti Avoidance • TDS and Taxability on Net Winnings from Online Games. • Increasing rate of TCS of certain remittances. • Limiting the roll over benefit claimed under section 54 and section 54F. • Preventing permanent deferral of taxes through undervaluation of inventory. • Rationalisation of exempt income under life insurance policies. • Alignment of provisions of section 45(5A) with the TDS provisions of section 194-IC. • Prevention of double deduction claimed on interest on borrowed capital for acquiring, renewing or reconstructing a property. • Defining the cost of acquisition in case of certain assets for computing capital gains. E. Improving Compliance and Tax Administration • Introduction of the authority of Joint Commissioner (Appeals). • Rationalisation of Appeals to the Appellate Tribunal. • Assistance to authorised officer during search and seizure. • Rationalisation of the provisions of the Prohibition of Benami Property Transaction Act, 1988 (the PBPT Act). • Alignment of timeline provisions under section 153 of the Act. • Provisions relating to re-assessment proceedings. F. Rationalisation • Facilitating TDS credit for income already disclosed in the return of income of past year. • Clarification regarding advance tax while filing Updated Return. • Bringing the non-resident investors within the ambit of section 56(2)(viib) to eliminate the possibility of tax avoidance. • Providing clarity on benefits and perquisites in cash. • Rationalisation of the provisions of Charitable Trust and Institutions. • Set-off and withholding of refunds in certain cases.
Download or read book A Legal Structure for Effective Income Tax Administration written by Leon Yudkin and published by Harvard Univ Harvard Law School. This book was released on 1971 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Selected Readings in Public Finance written by Charles Jesse Bullock and published by . This book was released on 1924 with total page 1000 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Perspectives on Income Taxation Law written by Reuven Avi-Yonah and published by Oxford University Press. This book was released on 2010-12-01 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Global Perspectives on Income Taxation Law, Reuven Avi-Yonah, Nicola Sartori, and Omri Marian cover basic, corporate and international tax law from a comparative perspective. The book both supplements readings in US tax law courses and serves as a textbook for a comparative tax law class. The book starts with a theoretical analysis of the field of comparative tax law. It then follows the usual order of topics covered in a basic tax course as taught in most U.S. law schools, and for each topic, the authors highlight possible alternatives or policy choices. The authors frequently consider the U.S. approach as a benchmark, comparing it with approaches used in other countries which form an interesting contrast, or a telling similarity. They consider the multiple purposes of studying comparative tax law: helping to advance successful tax reforms, cultural understanding, political values, legal harmonization, and a better understanding of domestic tax laws.
Download or read book Aspects of Federal Income Tax Administration written by Fernando Antonio Vera and published by . This book was released on 1948 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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.
