A Primeron Tax Evasion

A Primeron Tax Evasion PDF Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 1451921535
Category : Business & Economics
Languages : en
Pages : 28

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Book Description
Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.

A Primeron Tax Evasion

A Primeron Tax Evasion PDF Author: Mr.Parthasarathi Shome
Publisher: International Monetary Fund
ISBN: 1451921535
Category : Business & Economics
Languages : en
Pages : 28

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Book Description
Tax evasion is universal. It depends on the economic and tax structures, types of income, and social attitudes. The theory of tax evasion has limitations since it depends solely on the attitude toward risk with full information regarding the tax administration’s behavior. Methodologies for estimating tax evasion include predominantly estimating the underground economy, and comparing taxes declared with potential tax revenue calculated from national accounts. Actions in addressing tax evasion include use of withholding, presumptive and minimum taxes, selective auditing, penalties, and cross checks between taxes.

A Primer on Property Tax

A Primer on Property Tax PDF Author: William J. McCluskey
Publisher: John Wiley & Sons
ISBN: 1118454332
Category : Business & Economics
Languages : en
Pages : 310

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Book Description
'The chapters in this book explore in detail the choices regarding both the structure and administration of the property tax, drawing on the extensive knowledge the authors have acquired in studying property taxes around the world. The chapters provide a wide-ranging treatment of the design choices and administrative tasks, both in terms of the breadth of design options and administrative tasks covered and the depth of the discussion. The authors describe the range of design choices, discuss the associated issues and the advantages and disadvantages for each, and present the criteria to help choose among the options.’ From the book’s Foreword by David L. Sjoquist, Professor of Economics and Dan E. Sweat Scholar Chair in Educational and Community Policy, Georgia State University Property taxation is a key element in providing a solid foundation and a stable funding source for basic public services. Developing and implementing a property tax system is a complex task. This complexity is compounded by the diversity of legal, cultural and historical contexts of policymakers and tax administrators. The World Development Report (1999-2000), Entering the 21st Century puts fiscal decentralization at the top of the development agenda. This makes local taxation - and especially the property tax option - of critical importance to both tax and land policy, as well as the broader development agenda. A Primer on Property Tax: Administration and Policy provides the reader with an analysis of issues surrounding property tax, including economics, law, public finance, decentralisation, valuation, GIS and property tax reform. A key strength of the book lies in the vast international experience of the authors and the book will provide for the first time material which is topical, cutting-edge and highly relevant to many of the disciplines involved in property taxation. The authors examine the criteria applied to evaluate the strengths and weaknesses of property tax, discuss the main valuation methods and the economic principles underpinning them and review the legal and administrative aspects of property tax worldwide.

Terrorist Financing, Money Laundering, and Tax Evasion

Terrorist Financing, Money Laundering, and Tax Evasion PDF Author: Jayesh D'Souza
Publisher: CRC Press
ISBN: 1439828512
Category : Law
Languages : en
Pages : 216

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Book Description
Tracking funding is a critical part of the fight against terrorism and as the threat has escalated, so has the development of financial intelligence units (FIUs) designed to investigate suspicious transactions. Terrorist Financing, Money Laundering, and Tax Evasion: Examining the Performance of Financial Intelligence Units provides a thorough analy

A Dictionary of Taxation

A Dictionary of Taxation PDF Author: Simon R. James
Publisher: Edward Elgar Publishing
ISBN: 1781002576
Category : Business & Economics
Languages : en
Pages : 308

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Book Description
'Taxation affects all of us, directly or indirectly, on a daily basis in numerous ways. For those involved in studying and researching taxation, matters of definition and understanding of taxation terms frequently arise. Simon James' 1998 first edition has been where I first turn to as a reference source to provide insightful, concise and readily understandable explanations. Specifically A Dictionary of Taxation is an essential source whether the occasion is teaching, responding to student queries, or supporting one's own research. I congratulate Simon in preparing this second edition and would encourage a future edition to emerge significantly sooner than the gap between the first two editions. Every researcher and teacher of taxation should have a copy of this second edition on their desk.' Adrian Sawyer, University of Canterbury, New Zealand 'A Dictionary of Taxation, Second Edition is comprehensive and more substantive than a simple listing of definitions and will prove to be an enormously valuable reference. Professor James provides just the right amount of detail and insight for each entry, frequently commenting on the historical evolution of a term, and for many entries, providing a list of the original sources upon which the entry is based. I highly recommend this directory to academic researchers, makers of public policy, and private sector professionals.' Carl P. Kaiser, Washington and Lee University, US 'Simon James' second edition of A Dictionary of Taxation has arrived at last! Tax is one of those things that is universal and unavoidable, and at the same time, dynamic and intriguing. James does a sterling job at capturing so many terms herein, not just technical explanations, but also their history and significance. There are also helpful suggestions for further reading. Both experts and novices alike will find this an interesting and very useful text to have close at hand.' Margaret McKerchar, Australian School of Taxation and Business Law (Atax) 'I have known Simon for many years, through working in our respective roles as committee members for the Chartered Institute of Taxation. Simon has an extremely wide knowledge of taxation matters, which is ably demonstrated in this dictionary of tax terms and phrases. It is an essential guide in unraveling the mysteries of professional "tax talk" for the non practitioner. For those interested in obtaining further information or guidance there are many useful references to other works.' Dale Simpson, Chairman, South West England Region of the Chartered Institute of Taxation and Partner, Thomas Westcott, UK This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world. The entries relate to the analysis of taxation, key concepts, major developments and controversies in taxation. The Dictionary draws on economic, accounting and legal aspects of taxation as well as the contributions of other social sciences to the understanding of taxation and its effects. Sorted alphabetically, with cross referencing, each entry presents the essential points of a particular law, accountancy practice or economic concept. Additionally this revised and updated Dictionary offers a guide to readers of other literature on certain concepts or practices. Written in an accessible style, it will be indispensable to all those who need to know more about the concepts of taxation including practitioners, academics and students.

Combating Fiscal Fraud and Empowering Regulators

Combating Fiscal Fraud and Empowering Regulators PDF Author: Brigitte Unger
Publisher: Oxford University Press
ISBN: 0198854722
Category : Business & Economics
Languages : en
Pages : 369

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Book Description
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. Combating Fiscal Fraud and Empowering Regulators analyzes the impact of new international tax regulations on the scope and scale of tax evasion, tax avoidance, and money laundering. These are analyzed through an ecosystem framework in which, similar to a natural ecosystem, new tax regulations appear as heavy shocks to the tax ecosystem, to which the 'species' such as countries, corporations, and tax experts will react by looking for new loopholes and niches of survival. By analyzing the impact of tax reforms from different perspectives--a legal, political science, accounting, and economic one--one may derive an assessment of the reforms and policy recommendations for an improved international tax system. The ultimate goal is to combat fiscal fraud and empower regulators, in that line, this volume is intended for a broad audience that seeks to know more about the latest state of the art in the realm of taxation from a multidisciplinary perspective. The money involved amounts to billions in unpaid taxes that could be better used for stopping hunger, guaranteeing education, and safeguarding biodiversity, hence making this world a better one. Regulators can see this book as a guiding light of what has happened in the past forty years, and how the world has and will continue to change as a result of it. Combating Fiscal Fraud and Empowering Regulators is also a warning about new emerging tax loopholes, such as freeports or golden passports and visas, where residency can be bought in tax havens, even within the European Union. The main message is that inequality can and has to be reduced substantially and that this can be achieved through a well-working international tax system that eliminates secrecy, opaqueness, and tax havens.

Eurasian Economic Perspectives

Eurasian Economic Perspectives PDF Author: Mehmet Huseyin Bilgin
Publisher: Springer Nature
ISBN: 3030535363
Category : Business & Economics
Languages : en
Pages : 378

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Book Description
This book presents selected papers from the 26th and 27th Eurasia Business and Economics Society (EBES) Conferences, held in Prague, Czech Republic, and Bali, Indonesia. While the theoretical and empirical papers gathered here cover diverse areas of economics and finance in various geographic regions, the main focus is on the latest research concerning banking and finance, as well as empirical studies on emerging economies and public economics. The book also includes studies on political economy and regional studies.

A Primer on the Jurisdiction of the U.S. Courts of Appeals

A Primer on the Jurisdiction of the U.S. Courts of Appeals PDF Author: Thomas E. Baker
Publisher:
ISBN:
Category : Appellate courts
Languages : en
Pages : 112

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Book Description


Taxation

Taxation PDF Author: Simon James
Publisher: Taylor & Francis
ISBN: 9780415188036
Category : Business & Economics
Languages : en
Pages : 414

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Book Description


Shades of Deviance

Shades of Deviance PDF Author: Rowland Atkinson
Publisher: Routledge
ISBN: 1317907221
Category : Social Science
Languages : en
Pages : 277

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Book Description
Written in a unique format, Shades of Deviance is a turbo-driven guide to crime and deviance, offering 56 politically engaged, thought-provoking and accessibly written accounts of a wide range of socially and legally prohibited acts. This book will be essential reading for undergraduate students in the fields of criminology and sociology and those preparing to embark on degree courses in these fields, as well as general readers. Written by field-leading experts from across the globe and designed for those who want a clear and exciting introduction to the complex areas of crime and deviance, this book provides a large number of short overviews of a wide range of social problems, harms and criminal acts. Offering a series of cutting-edge and critical treatments of issues such as war and murder, paedophilia, ecocide, human experimentation, stalking and sexting, this book also gives a guide to further readings and suggestions for other media to develop the reader’s understanding of these issues. Shades of Deviance requires readers to critically reconsider their ideas about what is right and wrong, about what is socially harmful and which problems we should focus our attention on. It also provides careful analysis and reasoned explanation of complex issues in a world in which sensationalist headlines, anxiety and fear about crime permeate our lives - read it to be prepared!

A Legal Primer on Managing Museum Collections, Third Edition

A Legal Primer on Managing Museum Collections, Third Edition PDF Author: Marie C. Malaro
Publisher: Smithsonian Institution
ISBN: 1588343227
Category : Art
Languages : en
Pages : 561

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Book Description
Hailed when it was first published in 1985 as the bible of U.S. collections management, A Legal Primer on Managing Museum Collections offers the only comprehensive discussion of the legal questions faced by museums regarding collections. This revised and expanded third edition addresses the many legal developments—including a comprehensive discussion of stolen art and the international movement of cultural property, recent developments in copyright, and the effects of burgeoning electronic uses—that have occurred during the past twenty-five years. An authorative, go-to book for any museum professional, Legal Primer offers detailed explanations of the law, suggestions for preventing legal problems, and numerous case studies of lawsuits involving museum collections.