Download or read book Engaging with tax agents written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2010-10-13 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good tax agents, third parties paid by taxpayers to act on their behalf in their dealings with HM Revenue & Customs, help their clients get their tax right. But, self-assessed income tax returns filed by customers represented by agents are more likely to have under-declarations of tax (resulting from error, failure to take reasonable care or evasion) than returns filed by non-represented taxpayers. A key reason may be that the tax affairs agents deal with are more complex. However, analysis indicates that paying for professional help is not without risk for a taxpayer and that there might be an opportunity for HMRC to increase tax revenues by providing better support to tax agents and by better targeting of poorer ones. A three per cent reduction in the average amount of tax under-declared by represented taxpayers could lead to over £100 million extra revenue each year. At present, lack of data on individual tax agents prevents the Department's taking a tailored approach to its dealings with agents and providing feedback on performance. With better use of data, HMRC could make more targeted interventions based on risk and achieve greater value for money. HMRC has recognised the importance of developing its relationship with tax agents and has taken steps to work more effectively with this group. Initiatives have included the introduction of a priority telephone line for agents' queries on self-assessed income tax and PAYE. The Department has also encouraged tax agents to file tax returns online.
Download or read book An Admirable Safe Harbour Safe Harbours from Administrative Penalty for Taxpayers When Engaging Tax Agents and the Effects on the Uniform Penalty System written by Andrew Smailes and published by . This book was released on 2015 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) creates safe harbours that protect taxpayers from administrative penalty for false or misleading statements and late lodgement. These will affect the vast majority of taxpayers because around 74 per cent of individual and 95 per cent of business taxpayers lodge income tax returns via a tax agent. This article provides an evaluation of these safe harbours in isolation and in light of the recent policy discourse of the Henry Review and taxation initiatives aimed at reducing the need for tax agents. While this article concludes that the safe harbours are mostly admirable, certain issues have been identified which require further consideration and action due to policy reasons.
Download or read book An Admirable Safe Harbour Safe Harbours from Administrative Penalty for Taxpayers When Engaging Tax Agents and the Effects on the Uniform Penalty System written by Peter M. McDermott and published by . This book was released on 2013 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Tax Agent Services (Transitional Provisions and Consequential Amendments) Act 2009 (Cth) creates safe harbours that protect taxpayers from administrative penalty for false or misleading statements and late lodgement. These will affect the vast majority of taxpayers because around 74 per cent of individual and 95 per cent of business taxpayers lodge income tax returns via a tax agent. This article provides an evaluation of these safe harbours in isolation and in light of the recent policy discourse of the Henry Review and taxation initiatives aimed at reducing the need for tax agents. While this article concludes that the safe harbours are mostly admirable, certain issues have been identified which require further consideration and action due to policy reasons.
Download or read book The Enrolled Agent Tax Consulting Practice Guide written by C. Pinheiro Ea Aba and published by PassKey Enrolled Agent Review. This book was released on 2010-01-04 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main issue that tax practitioners face is how to grow and promote their practices. In talking with tax professionals, their questions are always the same:#13; #13; "How do I build up my client base?"#13; "Are engagement letters really necessary?"#13; "How do I encourage more client referrals?"#13; "How much should I charge for services?"#13; "How do I fire a bad client?"#13; #13; This book offers real answers to all of these burning questions. #13; #13; You will read multiple interviews with established, highly profitable EAs. You will hear how other EAs keep their practices profitable and keep clients (and money) rolling in. This book covers:#13; 1. Marketing techniques for enrolled agents#13; 2. How to use the internet and social networking to boost your community profile#13; 3. How to find profitable IRS representation cases#13; 4. How to avoid deadbeat clients#13; 5. How to get lucrative referrals from other professionals#13; #13; And much more!#13; If you have the tax knowledge and a desire to succeed in this business, this book will help you realize your own success.
Download or read book Together for Better Outcomes Engaging and Involving SME Taxpayers and Stakeholders written by OECD and published by OECD Publishing. This book was released on 2013-08-01 with total page 95 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Forum on Tax Administration study provides inspiration and guidance to revenue bodies wishing to explore the potential for improving outcomes, reducing costs, improving services and generating other benefits by engaging and involving SME taxpayers and stakeholders.
Download or read book Revenue Officer written by United States. Internal Revenue Service and published by . This book was released on 1970 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book U S Tax Guide for Aliens written by and published by . This book was released on 1990 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Agents Manual written by John Gaal and published by CCH Australia Limited. This book was released on 2010 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new publication deals comprehensively with the fundamental changes to the law governing practice as a tax agent that are being introduced by the Tax Agent Services Act 2009.
Download or read book The National Public Accountant written by and published by . This book was released on 1967 with total page 540 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Examination of Returns Appeal Rights and Claims for Refund written by United States. Internal Revenue Service and published by . This book was released on 1978 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Customer Service Performance written by Great Britain: National Audit Office and published by The Stationery Office. This book was released on 2012-12-18 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report recognizes that HMRC has restored customer service levels from a low point in 2010, when problems with the new National Insurance and PAYE system increased the number of queries. HMRC has now dealt with long-term backlogs by employing 2,500 temporary staff, enhancing phone technology and improving productivity. In 2011-12, HMRC answered 74 per cent of phone calls, against an interim target of 58 per cent. This level of service is nevertheless low. So far in 2012-13, HMRC has improved its handling of post but its performance in handling calls has been varied. Depending on the tariff they pay their phone company, customers are charged from when their call is connected even if they are held in a queue. The NAO estimates that it cost customers £33 million in call charges while they are in the queue. Most of HMRC's numbers are still 0845 numbers which result in high call charges for some customers. It is, however, investigating alternatives. NAO analysis indicates that, by the end of 2012-13 and through 2013-14, HMRC could achieve its target of answering 90 per cent of calls. However, by 2014-15, HMRC will have reduced numbers of contact centre staff so will need to redeploy large numbers of back-office processing staff to answer telephones. There is also uncertainty about the impact on call volumes of large-scale changes, such as the introduction of Real Time Information and the transition to universal credit.
Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.
Download or read book Engaging Public Sector Clients written by John Alford and published by Springer. This book was released on 2009-04-08 with total page 275 pages. Available in PDF, EPUB and Kindle. Book excerpt: Exploring three rich cases across three countries, this book shows how government organizations need their clients to contribute time and effort to co-producing public services, and how organizations can better elicit this work from them, by providing good client service and appealing to their intrinsic needs and social values.
Download or read book Tax Administration 2013 Comparative Information on OECD and Other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2013-05-17 with total page 379 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a unique reference source of high level comparative information on aspects of tax administration system design and practice covering the world’s major revenue bodies.
Download or read book IRS Audit Guide written by United States. Internal Revenue Service and published by . This book was released on 1974 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
