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Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 408
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Book Description
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 408
Get Book Here
Book Description
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359541828
Category : Reference
Languages : en
Pages : 88
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Book Description
Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Author: Susan Groundwater-Smith
Publisher: Springer Science & Business Media
ISBN: 1402094175
Category : Education
Languages : en
Pages : 156
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Book Description
Teacher Professional Learning in an Age of Compliance: Mind the Gap examines ways in which practice-based inquiry in educational settings, in a number of different countries and contexts, can transcend current ways of working and thinking such that authentic professional learning is the result. The authors contend that education policy, under pressure from a number of quarters, is retreating into a standardized, audited, and backward-looking arena, with the advances of more progressive educational philosophy being rolled back. In an age where practitioner inquiry and action research have often been ‘hijacked’ for the purposes of broad-based policy implementation, this book offers a rationale for reclaiming the critical edge so fundamental to inquiry-based professional learning. It examines the potential of inquiry-based forms of teacher professional learning to contribute to the growth of professional knowledge for and about teachers’ work. The authors intend that the book will assist in building new forms of professional knowledge that go beyond the current compliance model – engineered from less enduring materials – to inform a new model with its foundations in a strong ethical and moral framework. They also believe that this new model, if implemented, will help to reverse today’s conservative educational trends and make teacher professional development a force for genuine progress once again. They have consciously moved away from the celebratory tone of much of the academic reporting of teacher professional learning, adopting instead a genuinely critical edge. In covering a wide range of policies and practices from across the international spectrum, they have allowed themselves the freedom to engage in serious epistemological arguments about the nature of professional knowledge, as well as how it is constructed and employed.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1475519176
Category : Business & Economics
Languages : en
Pages : 48
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Book Description
This report presents estimates of the tax gap for Finland for the period 2008–14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The difference between the two values is the VAT gap. The methodology employs a top-down approach for estimating the potential VAT base, using statistical data on value-added generated in each sector and constructs the accrued VAT collections value from tax record data. One of the main purposes of this report is to estimate the compliance gap. The compliance gap is the difference between the potential VAT that could have been collected given the current policy framework and actual accrued VAT collections. Other tax gap measures can be determined using different methods for determining potential VAT, and these other measures are important in understanding all the factors which are affecting current collections. This report will provide estimates for these other gap measures as well, and compare and contrast them with the compliance gap.
Author: Mr.Eric Hutton
Publisher: International Monetary Fund
ISBN: 1475583613
Category : Business & Economics
Languages : en
Pages : 32
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Book Description
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
Author: International Monetary Fund. Middle East and Central Asia Dept.
Publisher: International Monetary Fund
ISBN: 1475570864
Category : Business & Economics
Languages : en
Pages : 61
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Book Description
This Selected Issues paper analyzes the impact of the Syrian crisis on Lebanon’s economy. Output growth in Lebanon has fallen sharply since the onset of the Syrian crisis and is too low to accommodate new job seekers, or to address the needs of Lebanon’s more vulnerable population. Moreover, low growth is taking a toll on public debt dynamics, raising the prospect of higher borrowing costs and constrained social and investment spending—both are much needed to improve the quality of public spending and direct it toward more useful and productive uses. The authorities have presented an ambitious proposal to the international community, which centers on a multiyear effort to stimulate growth and employment through a targeted series of investment initiatives.
Author: Robert F. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9403524243
Category : Law
Languages : en
Pages : 615
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Book Description
Value-added tax (VAT) is a mainstay of revenue systems in more than 160 countries. Because consumption is a more stable revenue base than other tax bases, VAT is less distorting and hence more likely to encourage investment, savings, optimum labor supply decisions, and growth. VAT is not without criticism however, and faces its own specific technical and policy challenges. This book, the first to thoroughly evaluate VAT from a global policy perspective after over 50 years of experience with its intricacies, offers authoritative perspectives on VAT’s full spectrum—from its signal successes to the subtle ways its application can undermine revenue performance and economic neutrality. The contributors—leading tax practitioners and academics—examine the key policy issues and topics that are crucially relevant for measuring the success of the tax in the first part of the book, including: revenue generation and revenue efficiency; single rate versus multiple rates; susceptibility to fraud; exemptions and exceptions; compliance cost for businesses; policy and compliance gaps in revenue collection; adjustment rules caused by the transactional nature of the tax; transfer pricing issues; treatment of vouchers; permanent establishments and holding companies; payment of refunds; cross-border digital transactions; and supplies for free or below cost price. The second part offers six country reports—on New Zealand, Japan, China, Colombia, Ethiopia, and India—to demonstrate the different ways in which VAT operates in a variety of national economies. Whether a government is contemplating the imposition of a general consumption tax for the first time or new rules for applying an existing one, it is important for policymakers to keep central the aim to design a tax that realizes optimal efficiency and causes minimal distortions. This invaluable book serves as an expert guide to VAT policy development in this area. It will be welcomed not only by concerned government officials but also by tax professionals (both lawyers and accountants) and academics in tax law.
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498353673
Category : Business & Economics
Languages : en
Pages : 50
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Book Description
This Technical Assistance Report discusses results of applying the Revenue Administration Gap Analysis Program Value-added Tax (VAT) gap estimation methodology to Estonia for 2007–2012. It highlights that between 2009 and 2012, VAT receipts failed to keep pace with nominal GDP and final consumption growth, owing to a growing compliance gap. Within the overall VAT compliance gap, the assessment gap in Estonia increased from 2009–2011, although the collections gap grew until 2009 and then decreased. The decrease of collections gap followed the introduction of automated management and sanctions of debt in 2010.
Author: International Monetary Fund
Publisher: International Monetary Fund
ISBN: 1498344895
Category : Business & Economics
Languages : en
Pages : 81
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Book Description
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
Author: International Monetary Fund. African Dept.
Publisher: International Monetary Fund
ISBN: 1498322964
Category : Business & Economics
Languages : en
Pages : 77
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Book Description
This paper focuses on Uganda’s Second Review Under the Policy Support Instrument (PSI) and Request for Modification of Assessment Criteria. Economic performance of Uganda has been broadly favorable. Progress has been made on structural reforms, but further steps are needed. Starting the construction of the two hydropower projects without further delay, approving and regulating the Public Financial Management Bill, and strengthening accounting controls are crucial steps in the reform effort. The expected amendments to the Bank of Uganda Act should support the inflation targeting regime. Based on the proposed policies, the IMF staff supports completion of the second PSI review.
