Download or read book Taxpayers Rights and Obligations written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center. This book was released on 1990 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.

Download or read book Taxpayers in International Law written by Juliane Kokott and published by Bloomsbury Publishing. This book was released on 2022-03-24 with total page 645 pages. Available in PDF, EPUB and Kindle. Book excerpt: This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.

Download or read book Towards Greater Fairness in Taxation A Model Taxpayer Charter written by and published by . This book was released on 2016 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this report, 'Towards Greater Fairness in Taxation: A Model Taxpayer Charter', the Asia-Oceania Tax Consultants? Association (AOTCA), the Confédération Fiscale Européenne (CFE) and the Society of Trust and Estate Practitioners (STEP) have collaborated on the development of a Model Taxpayer Charter. The provisions were derived from a survey of taxpayer rights and responsibilities in 41 countries, collectively representing over 80 per cent of world GDP. 0The overriding purposes of the Charter are to foster a relationship of mutual trust, respect and responsibility between taxpayers and the State, regarding taxpayers? obligations to the State; and, on behalf of the State as to the rights of taxpayers, to codify certain duties of the tax administration. Through these means, it is suggested that it will reduce the costs of compliance, increase the quality and efficacy of willing compliance, and ensure that all taxpayers are treated equally and without bias or preference.

Download or read book A Model City Charter written by National Municipal League. Committee on Municipal Program and published by . This book was released on 1922 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Towards a Greater Fairness in Taxation written by Michael Cadesky and published by . This book was released on 2013 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book EU Tax Law and Policy in the 21st Century written by Werner Haslehner and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt: Major changes in EU tax law demand an analysis of not just the current state of the field, but also forthcoming EU-level policy initiatives and their likely implications for taxpayers, regulators, and national legislatures alike. This book, the first in-depth commentary and analysis of such developments, offers exactly that. Twenty EU tax and policy experts examine the impact of EU Treaty provisions and recent ECJ case law on EU tax law, and provide well-informed assessments of current and anticipated EU tax policy initiatives and their potential impacts. Taxpayers, their advisors, national tax administrations, and national legislators will find relevant chapters to aid their understanding of, and to allow them to proactively address, EU tax law issues, such as: – non-discrimination; – state aid rules; – fundamental freedoms; – discretionary power of national tax authorities; – tax competition in the internal market; – cross-border exchange of tax information; – corporate tax harmonization; – EU and Member States’ external relations; and – the limits of judicial authority in tax policy. As an authoritative,detailed guide to recent and future developments in EU tax law, with highly informed insights into their practical effect, this book will be a welcome addition to the arsenal available to tax practitioners dealing with European tax matters, as well as interested policymakers and academics.

Download or read book Nigerian Taxation written by Saka Muhammed Olokooba and published by Springer. This book was released on 2019-01-23 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book offers a simplified and straightforward introduction to the basics of Nigerian taxation. While discussing various laws, practices and procedures, it also addresses the latest amendments to Nigerian tax laws. The book begins by discussing the central issue of Islamic taxation and its legality under Nigerian law. Divided into four main sections, the book was designed for simplicity, and uses language that is accessible for all tax stakeholders.

Download or read book The Citizen s Charter written by Great Britain. Prime Minister and published by . This book was released on 1991 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: "White Paper". Dated July 1991

Download or read book Twenty First Century Jim Crow Schools written by Raynard Sanders and published by Beacon Press. This book was released on 2018-04-03 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: How charter schools have taken hold in three cities—and why parents, teachers, and community members are fighting back Charter schools once promised a path towards educational equity, but as the authors of this powerful volume show, market-driven education reforms have instead boldly reestablished a tiered public school system that segregates students by race and class. Examining the rise of charters in New Orleans, Chicago, and New York, authors Raynard Sanders, David Stovall, and Terrenda White show how charters—private institutions, usually set in poor or working-class African American and Latinx communities—promote competition instead of collaboration and are driven chiefly by financial interests. Sanders, Stovall, and White also reveal how corporate charters position themselves as “public” to secure tax money but exploit their private status to hide data about enrollment and salaries, using misleading information to promote false narratives of student success. In addition to showing how charter school expansion can deprive students of a quality education, the authors document several other lasting consequences of charter school expansion: • the displacement of experienced African American teachers • the rise of a rigid, militarized pedagogy such as SLANT • the purposeful starvation of district schools • and the loss of community control and oversight A revealing and illuminating look at one of the greatest threats to public education, Twenty-First-Century Jim Crow Schools explores how charter schools have shaped the educational landscape and why parents, teachers, and community members are fighting back.

Download or read book A Model City Charter and Municipal Home Rule written by National Municipal League. Committee on Municipal Program and published by . This book was released on 1916 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation written by Simon James and published by Taylor & Francis. This book was released on 2002 with total page 428 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Comparative Analysis of Tax Administration in Asia and the Pacific written by Asian Development Bank and published by Asian Development Bank. This book was released on 2020-02-01 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Improved tax systems can help countries in Asia and the Pacific generate the resources needed to implement the Sustainable Development Goals. This report provides information on current tax administration practices in the region to help governments identify opportunities to strengthen their tax systems. It analyzes the administrative frameworks, practices, and performance of revenue bodies in 34 economies. The analysis was largely based on survey data gathered by the Asian Development Bank in collaboration with the Organisation for Economic Co-operation and Development and the International Monetary Fund.

Download or read book The Collection Process income Tax Accounts written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 4 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Scripting the Moves written by Joanne W. Golann and published by Princeton University Press. This book was released on 2021-06-08 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: An inside look at a "no-excuses" charter school that reveals this educational model’s strengths and weaknesses, and how its approach shapes students Silent, single-file lines. Detention for putting a head on a desk. Rules for how to dress, how to applaud, how to complete homework. Walk into some of the most acclaimed urban schools today and you will find similar recipes of behavior, designed to support student achievement. But what do these “scripts” accomplish? Immersing readers inside a “no-excuses” charter school, Scripting the Moves offers a telling window into an expanding model of urban education reform. Through interviews with students, teachers, administrators, and parents, and analysis of documents and data, Joanne Golann reveals that such schools actually dictate too rigid a level of social control for both teachers and their predominantly low-income Black and Latino students. Despite good intentions, scripts constrain the development of important interactional skills and reproduce some of the very inequities they mean to disrupt. Golann presents a fascinating, sometimes painful, account of how no-excuses schools use scripts to regulate students and teachers. She shows why scripts were adopted, what purposes they serve, and where they fall short. What emerges is a complicated story of the benefits of scripts, but also their limitations, in cultivating the tools students need to navigate college and other complex social institutions—tools such as flexibility, initiative, and ease with adults. Contrasting scripts with tools, Golann raises essential questions about what constitutes cultural capital—and how this capital might be effectively taught. Illuminating and accessible, Scripting the Moves delves into the troubling realities behind current education reform and reenvisions what it takes to prepare students for long-term success.

Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."

Download or read book The UK Tax System An Introduction written by Malcolm James and published by Spiramus Press Ltd. This book was released on 2021-08-09 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules. The book is for anyone studying the UK tax system, or advising on UK tax, from the experienced practitioner to the newly-qualified professional coming to tax advice for the first time, as well as being an ideal starting point for any students of the legal system or government.

Download or read book Size Causes and Consequences of the Underground Economy written by Friedrich Schneider and published by Routledge. This book was released on 2018-01-18 with total page 429 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bringing together top international researchers this book provides a worldwide coverage of underground economic activities. It presents estimates of the underground economy for 145 countries - the most comprehensive ever undertaken; an in-depth examination of the underground economy for a select number of these countries; and an analysis of the public policy implications through an assessment of how various governments have attempted to address this issue. The book brings together the latest research on tax evasion, tax morale and other underlying factors that have so significantly influenced participation in the underground economy. It provides a comprehensive overview of the size and development of the underground economy, its major causes and motivations and its effects on the legitimate economy. In addition, it reviews recent public policy concerns by a number of countries and how they have responded with measures to curb these underground economic activities.