Download or read book Legitimate Expectations in the Common Law World written by Matthew Groves and published by Bloomsbury Publishing. This book was released on 2017-01-12 with total page 559 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recognition and enforcement of legitimate expectations by courts has been a striking feature of English law since R v North and East Devon Health Authority; ex parte Coughlan [2001] 3 QB 213. Although the substantive form of legitimate expectation adopted in Coughlan was quickly accepted by English courts and received a generally favourable response from public law scholars, the doctrine of that case has largely been rejected in other common law jurisdictions. The central principles of Coughlan have been rejected by courts in common law jurisdictions outside the UK for a range of reasons, such as incompatibility with local constitutional doctrine, or because they mark an undesirable drift towards merits review. The sceptical and critical reception to Coughlan outside England is a striking contrast to the reception the case received within the UK. This book provides a detailed scholarly analysis of these issues and considers the doctrine of legitimate expectations both in England and elsewhere in the common law world.

Download or read book Report of Proceedings of the Tax Conference Convened by the Canadian Tax Foundation written by Canadian Tax Foundation and published by . This book was released on 1999 with total page 1414 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 Integration of Revenue Administration written by and published by World Bank Publications. This book was released on 2010 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: Good revenue administration is a vital contributor to good government. This book examines the experience of 11 countries in integrating revenue administration to optimize effectiveness and enhance efficiency over the past three decades, either by merging tax and customs administration or unifying collection of tax and social contributions.

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 Tax Notes International written by and published by . This book was released on 2002 with total page 1420 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Canadian Tax Journal written by and published by . This book was released on 2002 with total page 880 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Customs Excise and Commercial Laws of Canada written by Canada and published by . This book was released on 1859 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 The Government of Canada s Response to the Seventh Report of the Standing Committee on Human Resources Development and the Status of Persons with Disabilities written by Canada. Department of Finance and published by . This book was released on 2002 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Accounts of Canada written by Canada. Public Works and Government Services Canada and published by . This book was released on 2002 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Virtual Training to Advance Revenue Administration VITARA Reference Guide written by International Monetary Fund and published by International Monetary Fund. This book was released on 2023-03-14 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first in a series of Virtual Training to Advance Revenue Administration (VITARA) reference guides that has been developed based on the contents of the VITARA online modules. This reference guide focuses on how a tax administration can benefit from the application of strategic management: the process of setting long–term objectives, implementing initiatives to achieve them, and measuring their success. Strategic management is a critical planning, communication, and management discipline. A strategically managed tax administration is forward looking and is equipped to respond to challenges arising from a continually changing external environment. This guide is divided into five chapters highlighting key concepts, processes, and good practices relating to the strategic management of a tax administration.

Download or read book Customs Administration Reform and Modernization in Francophone Sub Saharan Africa 1995 2010 written by Mr.Gilles Montagnat-Rentier and published by International Monetary Fund. This book was released on 2012-10-31 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and procedures, with constant and significant efforts to strengthen revenue collection and improve trade facilitation in a number of countries. However, the pace and scope of modernization remains insufficient, particularly in developing customs control and enforcement capacities, and enhancing operational resources and management. The findings suggest that the authorities’ strong commitment to reform, organizational and management changes, adequate technical assistance and project management, and effective implementation of modern customs standards, are critical to accelerate the modernization of customs in francophone sub-Saharan Africa.

Download or read book Farm Incomes Wealth and Agricultural Policy Filling the CAP s Core Information Gap 4th Edition written by Berkeley Hill and published by CABI. This book was released on 2012-01-01 with total page 315 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Common Agricultural Policy (CAP) has been supporting the incomes of the European Union's agricultural community for half a century. Despite this, there is still no official system in place to track the economic wellbeing of farmers and their families. This book examines the evidence on the overall wealth of farming households, and concludes that in nearly all member states, they are not generally a poor sector of society, with disposable incomes that are similar to, or exceed, the national average.

Download or read book Standard for Automatic Exchange of Financial Account Information in Tax Matters Second Edition written by OECD and published by OECD Publishing. This book was released on 2017-03-27 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

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 Official Report of the Debates of the House of Commons written by Canada. Parliament. House of Commons and published by . This book was released on 2002-11 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt: