Statistics of Income

Statistics of Income PDF Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 174

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Book Description

Statistics of Income

Statistics of Income PDF Author:
Publisher:
ISBN:
Category : Corporations
Languages : en
Pages : 174

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Book Description


The Breakdown of IRS Tax Enforcement Regarding Multinational Corporations

The Breakdown of IRS Tax Enforcement Regarding Multinational Corporations PDF Author: United States. Congress. Senate. Committee on Governmental Affairs
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 352

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Bridging the Tax Gap

Bridging the Tax Gap PDF Author: Max Sawicky
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 160

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Book Description
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.

United States Code

United States Code PDF Author: United States
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 1722

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Coordinated Examination Program (CEP).

Coordinated Examination Program (CEP). PDF Author:
Publisher:
ISBN:
Category : Tax administration and procedure
Languages : en
Pages : 2

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The Crisis in Tax Administration

The Crisis in Tax Administration PDF Author: Henry Aaron
Publisher: Rowman & Littlefield
ISBN: 9780815796565
Category : Political Science
Languages : en
Pages : 420

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Book Description
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.

Why People Pay Taxes

Why People Pay Taxes PDF Author: Joel Slemrod
Publisher:
ISBN: 9780472103386
Category : Business & Economics
Languages : en
Pages : 361

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Book Description
Experts discuss strategies for curtailing tax evasion

Estimates of Federal Tax Expenditures

Estimates of Federal Tax Expenditures PDF Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
ISBN:
Category : Revenue
Languages : en
Pages : 20

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Book Description


The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol

The Multilateral Convention on Mutual Administrative Assistance in Tax Matters Amended by the 2010 Protocol PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264115609
Category :
Languages : en
Pages : 112

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Book Description
This publication contains the official text of the Multilateral Convention on Mutual Assistance in Tax Matters as amended by the 2010 Protocol.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

Current Challenges in Revenue Mobilization - Improving Tax Compliance PDF 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