Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Tax Administration Reform in China
Author: John Brondolo
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Publisher: International Monetary Fund
ISBN: 1475523610
Category : Business & Economics
Languages : en
Pages : 67
Book Description
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
The Terrific Engine
Author: David Tough
Publisher: UBC Press
ISBN: 0774836806
Category : Political Science
Languages : en
Pages : 199
Book Description
What do we mean by left wing or right wing? People started using the language of a political spectrum when early twentieth-century political parties began to distinguish their platforms by offering different approaches to income distribution. The Terrific Engine examines how the powerful tool of income taxation transformed the way people talk and think about politics in Canada. Drawing on heated debates that demonstrated the imaginative power of income taxation, David Tough traces the modernization of political language from the 1911 election through the Second World War. Countering a strongly held myth that income taxation was imposed on a reluctant public, Tough argues that its introduction is in fact a story of democracy. People first demanded that this new form of taxation replace existing ones, and then that it be used to address income inequality. And, in establishing a clear basis for party differences, income taxation made elections significantly more democratic.
Publisher: UBC Press
ISBN: 0774836806
Category : Political Science
Languages : en
Pages : 199
Book Description
What do we mean by left wing or right wing? People started using the language of a political spectrum when early twentieth-century political parties began to distinguish their platforms by offering different approaches to income distribution. The Terrific Engine examines how the powerful tool of income taxation transformed the way people talk and think about politics in Canada. Drawing on heated debates that demonstrated the imaginative power of income taxation, David Tough traces the modernization of political language from the 1911 election through the Second World War. Countering a strongly held myth that income taxation was imposed on a reluctant public, Tough argues that its introduction is in fact a story of democracy. People first demanded that this new form of taxation replace existing ones, and then that it be used to address income inequality. And, in establishing a clear basis for party differences, income taxation made elections significantly more democratic.
Designing a Tax Administration Reform Strategy
Author: Ms.Katherine Baer
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
Book Description
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.
Publisher: International Monetary Fund
ISBN: 1451980396
Category : Business & Economics
Languages : en
Pages : 37
Book Description
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.
Bridging the Tax Gap
Author: Max Sawicky
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160
Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
The State, the Financial System and Economic Modernization
Author: Richard Sylla
Publisher: Cambridge University Press
ISBN: 9780521037983
Category : History
Languages : en
Pages : 312
Book Description
By looking at a wide range of industrialized economies, including England, Belgium, Spain, Italy, Argentina, the United States, and "late developers" such as Russia, this book aims to show how important the state was in the development of financial systems. It examines the various factors that contributed to the emergence of diverse financial systems, and through comparative historical analysis draws together general themes, such as the inter-country differences in the mix of public and private finance, to produce a book that makes an unique contribution to financial and economic history.
Publisher: Cambridge University Press
ISBN: 9780521037983
Category : History
Languages : en
Pages : 312
Book Description
By looking at a wide range of industrialized economies, including England, Belgium, Spain, Italy, Argentina, the United States, and "late developers" such as Russia, this book aims to show how important the state was in the development of financial systems. It examines the various factors that contributed to the emergence of diverse financial systems, and through comparative historical analysis draws together general themes, such as the inter-country differences in the mix of public and private finance, to produce a book that makes an unique contribution to financial and economic history.
Taxation
Author: Stephen Smith
Publisher: Oxford University Press, USA
ISBN: 0199683697
Category : Business & Economics
Languages : en
Pages : 153
Book Description
Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.
Publisher: Oxford University Press, USA
ISBN: 0199683697
Category : Business & Economics
Languages : en
Pages : 153
Book Description
Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.
A Tax System for the 21st Century
Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 242
Book Description
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 242
Book Description
Social Change and Development
Author: Alvin Y. So
Publisher: SAGE
ISBN: 9780803935471
Category : Business & Economics
Languages : en
Pages : 288
Book Description
During the past four decades, the field of development has been dominated by three schools of research. The 1950s saw the modernization school, the 1960s experienced the dependency school, the 1970s developed the new world-system school, and the 1980s is a convergence of all three schools. Alvin Y. So examines the dynamic nature of these schools of development--what each of them represents, their contributions, how they have criticized each other, how they have defended themselves, and how they were transformed. He reviews a variety of empirical studies, focusing on the "classical" and the "new" models, to show how each of the perspectives affects the study of development. In addition, this book features a unique emphasis on the research implications of the three perspectives, involving changes in orientation, agenda, methodology, and findings.
Publisher: SAGE
ISBN: 9780803935471
Category : Business & Economics
Languages : en
Pages : 288
Book Description
During the past four decades, the field of development has been dominated by three schools of research. The 1950s saw the modernization school, the 1960s experienced the dependency school, the 1970s developed the new world-system school, and the 1980s is a convergence of all three schools. Alvin Y. So examines the dynamic nature of these schools of development--what each of them represents, their contributions, how they have criticized each other, how they have defended themselves, and how they were transformed. He reviews a variety of empirical studies, focusing on the "classical" and the "new" models, to show how each of the perspectives affects the study of development. In addition, this book features a unique emphasis on the research implications of the three perspectives, involving changes in orientation, agenda, methodology, and findings.
A Vision for a New IRS
Author: Bob Kerrey
Publisher: DIANE Publishing
ISBN: 0788143395
Category :
Languages : en
Pages : 209
Book Description
It has been over 40 years since Congress and the President have considered significant reforms to the IRS. With this report, once again there is an opportunity to overhaul the IRS and transform it into an efficient, modern, and responsive agency. Presents an integrated approach to changes geared toward making the IRS more user friendly by addressing: congressional oversight, executive branch governance, IRS management and budget; workforce and culture; IRS strategic objectives: customer service, compliance, and efficiency gains; modernization; electronic filing; tax law simplification; taxpayer rights; and financial accountability.
Publisher: DIANE Publishing
ISBN: 0788143395
Category :
Languages : en
Pages : 209
Book Description
It has been over 40 years since Congress and the President have considered significant reforms to the IRS. With this report, once again there is an opportunity to overhaul the IRS and transform it into an efficient, modern, and responsive agency. Presents an integrated approach to changes geared toward making the IRS more user friendly by addressing: congressional oversight, executive branch governance, IRS management and budget; workforce and culture; IRS strategic objectives: customer service, compliance, and efficiency gains; modernization; electronic filing; tax law simplification; taxpayer rights; and financial accountability.
A Vision for a New IRS
Author: National Commission on Restructuring the Internal Revenue Service (U.S.)
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 212
Book Description
Publisher:
ISBN:
Category : Electronic government information
Languages : en
Pages : 212
Book Description