Author: Lotta Björklund Larsen
Publisher: Berghahn Books
ISBN: 1785334115
Category : Social Science
Languages : en
Pages : 217
Book Description
How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.
Shaping Taxpayers
The Benefits to Taxpayers from Increases in Students' Educational Attainment
Author: Stephen J. Carroll
Publisher: Rand Corporation
ISBN: 0833047426
Category : Business & Economics
Languages : en
Pages : 143
Book Description
Increases in educational attainment benefit the public because more highly educated people tend to pay more in taxes, are less likely to use social support programs, and are less likely to commit crimes. This volume examines the monetary value of these benefits over an individual's lifetime and how they vary with education level.
Publisher: Rand Corporation
ISBN: 0833047426
Category : Business & Economics
Languages : en
Pages : 143
Book Description
Increases in educational attainment benefit the public because more highly educated people tend to pay more in taxes, are less likely to use social support programs, and are less likely to commit crimes. This volume examines the monetary value of these benefits over an individual's lifetime and how they vary with education level.
The Pig Book
Author: Citizens Against Government Waste
Publisher: St. Martin's Griffin
ISBN: 146685314X
Category : Political Science
Languages : en
Pages : 212
Book Description
The federal government wastes your tax dollars worse than a drunken sailor on shore leave. The 1984 Grace Commission uncovered that the Department of Defense spent $640 for a toilet seat and $436 for a hammer. Twenty years later things weren't much better. In 2004, Congress spent a record-breaking $22.9 billion dollars of your money on 10,656 of their pork-barrel projects. The war on terror has a lot to do with the record $413 billion in deficit spending, but it's also the result of pork over the last 18 years the likes of: - $50 million for an indoor rain forest in Iowa - $102 million to study screwworms which were long ago eradicated from American soil - $273,000 to combat goth culture in Missouri - $2.2 million to renovate the North Pole (Lucky for Santa!) - $50,000 for a tattoo removal program in California - $1 million for ornamental fish research Funny in some instances and jaw-droppingly stupid and wasteful in others, The Pig Book proves one thing about Capitol Hill: pork is king!
Publisher: St. Martin's Griffin
ISBN: 146685314X
Category : Political Science
Languages : en
Pages : 212
Book Description
The federal government wastes your tax dollars worse than a drunken sailor on shore leave. The 1984 Grace Commission uncovered that the Department of Defense spent $640 for a toilet seat and $436 for a hammer. Twenty years later things weren't much better. In 2004, Congress spent a record-breaking $22.9 billion dollars of your money on 10,656 of their pork-barrel projects. The war on terror has a lot to do with the record $413 billion in deficit spending, but it's also the result of pork over the last 18 years the likes of: - $50 million for an indoor rain forest in Iowa - $102 million to study screwworms which were long ago eradicated from American soil - $273,000 to combat goth culture in Missouri - $2.2 million to renovate the North Pole (Lucky for Santa!) - $50,000 for a tattoo removal program in California - $1 million for ornamental fish research Funny in some instances and jaw-droppingly stupid and wasteful in others, The Pig Book proves one thing about Capitol Hill: pork is king!
IRS Management Quality Improvement Programs and Taxpayer Services
Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service
Publisher:
ISBN:
Category : Taxpayer Assistance Program
Languages : en
Pages : 88
Book Description
Publisher:
ISBN:
Category : Taxpayer Assistance Program
Languages : en
Pages : 88
Book Description
In Litigation
Author: Herbert M. Kritzer
Publisher: Stanford University Press
ISBN: 9780804747349
Category : Law
Languages : en
Pages : 452
Book Description
This book collects in a single volume Marc Galanter's seminal work, "Why the 'Haves' Come Out Ahead," with ten contemporary articles about Galanter's theory. The articles, which present new research results and synthesize work done over the past few decades, examine the lasting influence and continued importance of this groundbreaking work.
Publisher: Stanford University Press
ISBN: 9780804747349
Category : Law
Languages : en
Pages : 452
Book Description
This book collects in a single volume Marc Galanter's seminal work, "Why the 'Haves' Come Out Ahead," with ten contemporary articles about Galanter's theory. The articles, which present new research results and synthesize work done over the past few decades, examine the lasting influence and continued importance of this groundbreaking work.
Cooperation in Modern Society
Author: Anders Biel
Publisher: Routledge
ISBN: 1135124310
Category : Social Science
Languages : en
Pages : 266
Book Description
Why do so many people volunteer to help others in need in society today? What makes people give up the convenience of driving their car to benefit a better environment? And why are citizens, in general, quite prepared to pay taxes to ensure adequate health care, and support for the elderly and unemployed? These are examples of a more fundamental question addressed in this book: why do people cooperate for the welfare of their community, state, or organization? Cooperation in Modern Society is a unique collection of contributions from internationally reputed scholars across the social sciences.
Publisher: Routledge
ISBN: 1135124310
Category : Social Science
Languages : en
Pages : 266
Book Description
Why do so many people volunteer to help others in need in society today? What makes people give up the convenience of driving their car to benefit a better environment? And why are citizens, in general, quite prepared to pay taxes to ensure adequate health care, and support for the elderly and unemployed? These are examples of a more fundamental question addressed in this book: why do people cooperate for the welfare of their community, state, or organization? Cooperation in Modern Society is a unique collection of contributions from internationally reputed scholars across the social sciences.
Revenue Administration Handbook
Author: Raúl Félix Junquera-Varela
Publisher: World Bank Publications
ISBN: 1464820546
Category : Business & Economics
Languages : en
Pages : 499
Book Description
Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technologydriven business environment.†? MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.†? JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.†?
Publisher: World Bank Publications
ISBN: 1464820546
Category : Business & Economics
Languages : en
Pages : 499
Book Description
Revenue Administration Handbook provides a comprehensive overview of the structure and management of tax and customs administrations, covering topics such as tax policy design considerations that impact tax administration, institutional setup and strategic planning, analyticalcapacities and maturity models, core business processes, and tax sanctions. It also presents pioneering work in the field of digital transformation and how to build data science capabilities, including a roadmap for policy makers and tax officials on how to incorporate and manage disruptive technologies, such as machine learning, into building modern revenue administrations while taking into account their respective maturity levels. This practical manual provides examples from real-life World Bank projects so that policy makers, tax officials, information technology experts, and information and communication technology providers can better understand the needs of revenue administrations to design and implement the most appropriate technology solutions. This reference work is intended to serve as a tool to facilitate the progress and modernization of tax and customs administrations worldwide, and to reach not only tax experts and policy makers, but also other government officials, businesses and academic communities, as well as the larger public, since all are relevant stakeholders with an active role in day-to-day revenue administration operations. ------------------------- “This is a very timely and useful reference for tax practitioners and stakeholders, coming at a time when tax administrators continue to grapple with the challenge of how to accelerate the modernization of technology systems to remain effective in a rapidly advancing and technologydriven business environment.†? MOSES WASIKE, Senior financial management specialist, World Bank “This is an impressive piece of work that pulls together many different strains on tax administration.†? JEFFREY OWENS, Director, Global Tax Policy Center, Vienna University “Applying several technologies discussed in this handbook in an innovative manner will definitely help leapfrog countries to pursue a digital transformation agenda, especially in the areas of efficiency, productivity, and citizen satisfaction.†?
Compliance
Author: Will Rollason
Publisher: Berghahn Books
ISBN: 180539410X
Category : Social Science
Languages : en
Pages : 285
Book Description
Exploring compliance from an anthropological perspective, this book offers a varied and international selection of chapters covering taxation, corporate governance, medicine, development, carbon offsetting, irregular migration and the building trade. Compliance emerges as more than the opposite of resistance: instead, it appears as a valuable heuristic approach for understanding collective life, as these means by which actors strive to accommodate themselves to others. This perspective transcends conventional distinctions between power and resistance, and offers to open up new avenues of anthropological enquiry.
Publisher: Berghahn Books
ISBN: 180539410X
Category : Social Science
Languages : en
Pages : 285
Book Description
Exploring compliance from an anthropological perspective, this book offers a varied and international selection of chapters covering taxation, corporate governance, medicine, development, carbon offsetting, irregular migration and the building trade. Compliance emerges as more than the opposite of resistance: instead, it appears as a valuable heuristic approach for understanding collective life, as these means by which actors strive to accommodate themselves to others. This perspective transcends conventional distinctions between power and resistance, and offers to open up new avenues of anthropological enquiry.
Optimization of Organization And Legal Solutions Concerning Public Revenues And Expenditures in Public Interest
Author: Ewa Lotko
Publisher: Wydawnictwo Temida 2
ISBN: 8365696088
Category :
Languages : en
Pages : 794
Book Description
Publisher: Wydawnictwo Temida 2
ISBN: 8365696088
Category :
Languages : en
Pages : 794
Book Description
A Fair Share of Tax
Author: Lotta Björklund Larsen
Publisher: Springer
ISBN: 3319697722
Category : Business & Economics
Languages : en
Pages : 142
Book Description
This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books – essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies – the Swedish Tax Agency - making it an interesting case studying tax compliance.
Publisher: Springer
ISBN: 3319697722
Category : Business & Economics
Languages : en
Pages : 142
Book Description
This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books – essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies – the Swedish Tax Agency - making it an interesting case studying tax compliance.