Academic literature on the topic 'Federal Inland Revenue Service'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Federal Inland Revenue Service.'
Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.
You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.
Journal articles on the topic "Federal Inland Revenue Service"
1
Madunezim, Chukwuma J., Chukwukadibia C. Eze, and Juliet N. Oredu. "Application of e-governance in service delivery: A study of Federal Inland Revenue Service." Journal of Policy and Development Studies 14, no. 2 (January 11, 2024): 104–11. http://dx.doi.org/10.4314/jpds.v14i2.8.
Full textAbstract:
The Federal Inland Revenue Service (FIRS) plays a pivotal role in Nigeria's fiscal landscape, responsible for collecting revenue through various taxes, including income tax, value-added tax (VAT), and corporate tax, among others. Historically, tax administration in Nigeria was marked by inefficiencies, corruption, and a lack of transparency. However, the adoption of egovernance as an important tool used in the delivery of government services to the people by leveraging It is based on this, that this study explores the application of e-governance in the Federal Inland Revenue. The study was a documentary research. Some challenges uncovered by the research include the digital divide, inadequate technology infrastructure, lack of digital literacy, cyber security threats, organizational culture, and lack of enabling legislation were discovered. In conclusion, the application of e-governance in the Federal Inland Revenue Service of Nigeria has revolutionized the nation's tax administration. It has enhanced efficiency, transparency, and revenue collection while improving taxpayer satisfaction. As Nigeria continues its journey toward digital transformation, e-governance in the FIRS stands as a testament to the positive impact of technology on governance. The paper, therefore, recommends that the government should improve internet infrastructure and access and that digital literacy programmes should be promoted to ensure the sustainability and inclusivity of e-governance initiatives .
2
Imo, ThankGodObutor. "Tax Audit and Tax Revenue: An Empirical Study of Federal Inland Revenue Service." Journal of Accounting and Financial Management 8, no. 8 (August 31, 2023): 95–112. http://dx.doi.org/10.56201/jafm.v8.no8.2022.pg95.112.
Full textAbstract:
This study examined audit tax and tax revenue in Nigeria by means of a causal study design on a population twenty six (26) Federal Inland Revenue Service (FIRS), field offices in south south geographical location of Nigeria. Questionnaire was distributed to three (3) management staff from each of the 26 FIRS field offices in south south Nigeria, given a total of 78 respondents that constitutes the respondents of the study. Data for analysis was collected through primary and secondary sources. Primary data was collected through questionnaire to respondents, while secondary data was collected from FIRS Planning, Research and Statistics Department, Central Bank of Nigeria (CBN) statistical bulletin, articles, magazines and other published studies for the period covering 2007-2019. A total of 78 copies of the questionnaire were produced and distributed, of which 73 copies (93.59%) were successfully retrieved. However, out of the 73 copies that were returned only 67 copies (85.90%) were valid and used for the analysis. The simple linear regression was used for analysis. The results revealed that, tax audit statistically and significantly has effect on petroleum profit tax, company’s income tax and value added tax. The study therefore concludes that, tax audit has positive significant effect on tax revenue in Federal Inland Revenue Service of Nigeria, and recommends that the Federal Inland Revenue Service should encourage, strengthen and give more attention to the tax audit department, focus more on the audit activities of the service. This will deter taxpayer’s against non-compliance and discourage tax evasion
3
Femi Akinfala, Fred, Martha Ekong, Abubakar M. Liman, Pirfa Tyem, Adashu Ashu, and Mohammed Kam-Selem. "Federal Inland Revenue Service Tax Awareness Index: Development and Validation." International Journal of Business and Management 13, no. 7 (June 17, 2018): 249. http://dx.doi.org/10.5539/ijbm.v13n7p249.
Full textAbstract:
Taxation is not just a means for generating revenue for the country, it is also a tool used to regulate the economy using fiscal policy, to control inflation, prices of goods and services and bridge the gap between the rich and the poor. However, the awareness for this all-important component of any goal-oriented government is poor. It is against this backdrop that this study aimed at developing a Tax Awareness Index for use in the Nigerian context. The study adopted descriptive survey approach with a cross-sectional design. The sampling approach to recruit participants for the study was the convenience sampling method. Data analysis involved the use of principal component analysis (PCA) with Varimax rotation. Results showed that the initially proposed 10-factor solution of 94 questionnaire items was not supported with the data gathered. However, a 5-factor solution emerged that made substantive sense for the purpose of developing a Tax. Awareness Index. A composite score on the 5-factor solution indicates the level of tax awareness for a respondent. It was concluded that this index would serve as a viable tool to measure how much the general populace is aware of tax and its components.
4
Mohammed, Sani Damamisau, Abdulsalam Mas'ud, Yusuf Ibrahim Karaye, Muhammad Muhammad Sallau, Aishatu Danjuma Adam, and Bashir Ali Sulaiman. "Evaluation of Tax Digitalization Efforts by Federal Inland Revenue Service and their Impacts on Tax Collection 2002-2021." Journal of Accounting and Taxation 3, no. 2 (July 2, 2023): 105–22. http://dx.doi.org/10.47747/jat.v3i2.1138.
Full textAbstract:
The federating states and capital of federal republic of Nigeria are too dependent on federally collected revenues largely from oil and gas. However, taxation is indisputably the most viable and sustainable means of raising revenue for public expenditures. Therefore, the federal government can enhance its bases of taxation to generate more tax revenue for the federating units to share especially with known shocks in oil and gas revenue. Conversely, increasing number of individuals and corporate bodies that pay taxes to the federal government are making tax administration more difficult. To overcome this, the Federal Inland Revenue Service (FIRS) has embarked on processes of digitizing tax administration at the federal level. Consequently, the aim of this study is to evaluate the impact of the tax digitalization processes by FIRS by one, describing the digitalizations and two, by undertaking trend analyses of total tax revenue collections 2002-2021. To achieve these, secondary data is collected from the literature and publications of the FIRS while public policy analytical framework underpins the study. Results from the study revealed that there are consistencies in efforts by the FIRS to digitalize tax administration in Nigeria even though implemented in short time intervals. Similarly, on the overall, there are increasing but fluctuating trends of tax revenue collection by FIRS 2002-2021 implying the positive impacts of the current digitalization efforts.
5
Imo, hankGod Obutor, Mac-Kingsley Ikegwuru, and Chiemam Faith Okee. "Moderating Role of Information Technology on the Relationship between Tax Compliance and Tax Revenue: An Empirical Study of Federal Inland Revenue Service." IIARD International Journal of Economics and Business Management 8, no. 6 (August 29, 2023): 14–35. http://dx.doi.org/10.56201/ijebm.v8.no6.2022.pg14.35.
Full textAbstract:
This study investigated the moderating effect of information technology on the relationship between tax compliance and tax revenue in Nigeria by means of a causal study design on a population twenty six (26) Federal Inland Revenue Service (FIRS), field offices in south south geographical location of Nigeria. Questionnaire was distributed to three (3) management staff from each of the 26 FIRS field offices in south south Nigeria, given a total of 78 respondents that constitutes the respondents of the study. Data for analysis was collected through primary and secondary sources. Primary data was collected through questionnaire to respondents, while secondary data was collected from FIRS Planning, Research and Statistics Department, Central Bank of Nigeria (CBN) statistical bulletin, articles, magazines and other published studies for the period covering 2007-2019. A total of 78 copies of the questionnaire were produced and distributed, of which 73 copies (93.59%) were successfully retrieved. However, out of the 73 copies that were returned only 67 copies (85.90%) were valid and used for the analysis. The simple linear regression was used for analysis. The results proved that, information technology statistically and significantly significant moderates the relationship between tax compliance and tax revenue. The study therefore concludes that,information technology positively and significantly moderates the relationship between tax compliance and tax revenue of Federal Inland Revenue Service, and recommends that federal Inland Revenue Service should encourage the use of ICT by procuring quality and relevant electronic gadget in all zonal/field offices especially in the south south to facilitate tax compliance and tax revenue generation.
6
Musa, Ahmed Balarabe, Abubakar Abdullahi, Abdulkarim Garba, Hadiza Badamasi, and Abdulaziz Abdullahi. "TAX REVENUE EFFECTS ON GOVERNMENT REVENUE GENERATION IN NIGERIA." GUSAU JOURNAL OF ECONOMICS AND DEVELOPMENT STUDIES 3, no. 1 (August 30, 2023): 5. http://dx.doi.org/10.57233/gujeds.v3i1.20.
Full textAbstract:
The study focussed on how Nigeria's value-added tax affected the country's ability to generate income spanning twenty years (1999-2019). The journal of the Chartered Institute of Taxation of Nigeria, Federal Inland Revenue Service Annual Reports, and the Central Bank of Nigeria Statistical Bulletin were sought out as secondary sources of data. A simple regression technique was used to accomplish the analysis. Results indicated that company income tax and Value Added Tax have a statistically significant impact on Nigeria's income generation. The report recommends the following actions: the government should make every effort to enhance the manner in which value-added tax is collected; all VAT agents should be committed and appear honest with regard to collection and payment Moreover, the country's tax base will grow as goods and services are taxed more which includes the activities of the informal sector.
7
Mustapha, A. I., and C. Nwani. "Communication and Organizational Effectiveness in Nigeria’s Federal Inland Revenue Service (2000 - 2015)." Kuwait Chapter of Arabian Journal of Business and Management Review 7, no. 1 (January 2018): 1–10. http://dx.doi.org/10.12816/0043944.
Full text
8
AGBONIKA, JOHN ALEWO MUSA, and JOSEPHINE ALADI ACHOR AGBONIKA. "AN OVERVIEW OF THE PERSONAL INCOME TAX AND CAPITAL GAINS TAX REGIME IN NIGERIA." American Journal of Law 3, no. 1 (December 23, 2021): 1–37. http://dx.doi.org/10.47672/ajl.881.
Full textAbstract:
In Nigeria, the Personal Income Tax is a tax charged on the income of individuals and is imposed on different sources of income like labour, pensions, interest and dividends. Revenues from the Personal Income Tax constitute an important source of income for three tiers of government in Nigeria. Capital gains tax administration in Nigeria is regulated by the Capital Gains Tax Act.[1] The Act is administered by both Federal Inland Revenue Service and the States Internal Revenue Service. Federal Inland Revenue Service deals with the taxation of capital gains arising from the deposal of property by corporate entities while the State Internal Revenue deal with gains on deposal by individual sole traders. The Tax rate is 10% on capital gains. The capital gain is the difference between the sale proceeds from sale of the assets. Expenses that are incidental to the deposal are allowed as a deduction from the sales proceeds. The objective is to provide better understanding of the different ways of assessing and collection of taxes with a view to providing and ensuring improved compliance by the tax payers. The paper further examines the issues relating to persons subject to tax, resident, the key legislation governing imposition of tax in Nigeria including the authorities charged with the responsibility to administer it. In carrying out this research we adopted a theoretical framework by looking at other literature on the subject as basis for our findings and recommendations. Findings revealed that tax has positive significant impact on government revenue in Nigeria. It is therefore recommended that there should be increased tax awareness and campaign in order to enable government generate more revenue from tax to boost its gross domestic products.
9
Folajimi Festus, ADEGBIE, OGBEBOR I.Peter, and ATHORA Zion Afokoghene ADEGBIE Folajimi Festus. "Federal Tax Revenue and Government Expenditure on Roads and Power in Nigeria." International Journal of Economics, Business and Management Research 07, no. 06 (2023): 277–306. http://dx.doi.org/10.51505/ijebmr.2023.7618.
Full textAbstract:
Government spending on infrastructural development is a key driver for the growth and development of any economy. Evidence from literature has shown that Nigeria was lagging behind on spending for infrastructural development as every sector of the Nigerian economy is challenged with huge infrastructure deficit and decay. The extent of government spending on roads and power in Nigeria, funded from federal tax revenue had remain uncertain. Studies have shown that while many developed and developing countries have fully diversified to income from taxes to fund infrastructure for development, Nigeria was yet to fully integrate income from taxes into its development programmes. Therefore, this study examined the effect of federal tax revenue (companies income tax, petroleum profit tax, customs and excise duties, value added tax and tertiary education tax) on government expenditure on roads and power in Nigeria. The study adopted an expo facto research design. The study evaluated the effect of federal tax revenue on government expenditure on roads and power in Nigeria from 1994-2021. A purposive sampling technique was adopted. Data were extracted from the Central Bank of Nigeria Statistics Bulleting, Office of Budget and Fiscal Policy, Nigerian Exchange Group and the Federal Inland Revenue Services. The validity and reliability of data were premised on the statutory audit of the financial statements of the government agencies by the office of the Auditor General of the Federation. Descriptive and inferential (multiple regression) statistics were used to analyze the data at 0.05 level of significance. The study revealed that government expenditure on roads (Adj.R2 = 0.806, F (5, 21) = 25.097, p < 0.000) and government expenditure on power (Adj.R2 = 0.742; F (5, 21) = 17.63; p <0.05) were significantly affected by federal tax revenue. The study concluded that federal tax revenue influenced government expenditure on roads and power in Nigeria. Hence, the study recommended that as a priority, the Federal Inland Revenue Service and other relevant tax authorities should device and implement strategies that will ensure effective collection of tax revenue from taxpayers. The federal government should strengthen tax administration in the country through capacity development programmes for staff of the Federal
10
Kusena, Priscilla. "The Effect of Human Resource Management on Performance of Employees with Mediating Effect of Work-Life Balance in Nigeria." TEXILA INTERNATIONAL JOURNAL OF MANAGEMENT 9, no. 1 (February 28, 2023): 100–108. http://dx.doi.org/10.21522/tijmg.2015.09.01.art008.
Full textAbstract:
This paper examined the effect of human resource management on the performance of public sector organizations with the mediating effect of the work-life balance of the Nigerian Federal Inland Revenue (FIRS). The specific objectives of the study were to ascertain the practices of Human Resource Management (HRM) regarding work-life balance and to examine the level of effectiveness of Human Resource Management of FIRS regarding work-life balance. The study also investigated the challenges of work-life balance faced by Human Resource Management in FIRS and suggested probable measures to improve the HRM system at FIRS. The study was hinged on the Easton System theory of 1979. The study adopted a quantitative survey with data collected from one hundred and thirty-two (132) respondents from the Federal Inland Revenue Service, Kaduna state, Nigeria. Findings from the study reveal that there is an average level of practices of HRM regarding work-life balance in FIRS. Further, the findings revealed that the level of effectiveness of Human Resource Management of FIRS regarding work-life balance is poor. It also revealed that challenges include employers’ difficult policies and practices, lack of duty control, unsupportive employee relationships, inadequate human resources, increasingwork–life pressures, and high-stress levels. The study, therefore, recommends that the organization employs strategies that will boost staff morale, motivate workers, reduce absenteeism, and improve organizational productivity. This can be done through an efficiently managed work-life balance among employees at FIRS. Keywords: Human Resource Management, Performance, Public Sector, Work-life Balance, and Nigerian Federal Inland Revenue Service.
Dissertations / Theses on the topic "Federal Inland Revenue Service"
1
Thomas, Edoye Bless. "The effects of agencification on the capacity of the federal inland revenue service in Nigeria." Master's thesis, Faculty of Humanities, 2020. http://hdl.handle.net/11427/32374.
Full textAbstract:
The wave of Autonomous Revenue Agencies (ARA) became popular in most Sub Saharan Africa (SSA) states in the early 90s. It has been adopted as a public sector reform instrument to improve the revenue collection capacity of its various host nations. Many countries believe that the adoption of autonomy which is reducing the political control of specialized public institutions will solve corporate and administrative problems and the same time drive efficiency and effectiveness in service delivery to the public. Autonomy of revenue agencies have been at the forefront of this movement since it is the source of revenue for the whole government. Agencification which is the theoretical tool of explaining autonomy can be define as the “transfer of government activities to agency-type organization vertically specialized outside ministerial departments” (Nchukwe & Adejuwon, 2014). Agencification is closely related to the NPM movement and governments across different nationalities and continents have established agencies at arm's length from ministries to handle certain regulatory and administrative functions. The Nigerian state joined the league of nations that reformed the institutional framework of its revenue authority in 2007 by making the Federal Inland Revenue Authority (FIRS) autonomous from the Ministry of Finance. Countries such as Kenya, Ghana, Tanzania, South Africa, Uganda etc. are among some of the countries in Africa that have adopted this institutional revenue model, and each has had its own implementation experience. This research intends to study the experience of Nigeria's Federal Inland Revenue Service (FIRS) which is the nation's revenue authority after it went through its reform and to examine the effects of agencification on the operational capacity of FIRS. The idea is to find out if the autonomy of FIRS has led to improved performance and service delivery. The research mainly used qualitative method through carrying out interviews with officials of the FIRS, who were actively part of the reform implementation. Their experiences can be valuable to test the variables of agencification in FIRS. The research will also adopt other publications on the subject area, government briefs, white papers and policy documents etc. The key findings of the research was despite the whole rationale behind agencification which is to reduce the political control of executive agencies in order to function efficiently and effectively is not an area that FIRS have been able to successfully managed despite the provision of the Establishment Act. The agency responsibility to report to the National Assembly especially on areas of its budget approval and oversight function have been a challenge in the meddling of its autonomy by politicians to meet their personal or group interests. Also managing the internal stakeholders especially, the top management team of the agency will require a lot of managerial dexterity when you consider the occasional resistance to reforms that happens. There is the usual tendency for people to want to maintain how things used to be. This resistance to change is a major challenge to driving reform. Quality of leadership is also very important in driving reforms within an agency. Appointment of the Chief Executive and Board members should not be used as a tool of political patronage or settlement but rather selection of persons who are well trained and positioned to drive change within an organization.
2
Bessell, Maxwell Donald. "Australian Federal Government service revenues : a taxation perspective /." Title page, contents and abstract only, 1997. http://web4.library.adelaide.edu.au/theses/09PH/09phb557.pdf.
Full text
3
Lee, Hak-wai Robert. "An analysis of recruitment and selection procedures for assistantassessors in the Inland Revenue Department." [Hong Kong : University of Hong Kong], 1985. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12316143.
Full text
4
Lee, Hak-wai Robert, and 李克偉. "An analysis of recruitment and selection procedures for assistantassessors in the Inland Revenue Department." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1985. http://hub.hku.hk/bib/B31974466.
Full text
5
Harmer, Camille. "The Effects of Fluctuations in Federal Revenue Sharing Payments Made to Rural Counties on School District Budgets." DigitalCommons@USU, 2019. https://digitalcommons.usu.edu/etd/7644.
Full textAbstract:
Federal revenue sharing programs aim to make up lost tax revenue to counties that contain federal land, as counties do not receive any property tax revenue from publicly owned lands. This may have a significant impact on rural school districts with a limited tax base, as most funding for public education comes from property tax revenue. My analysis seeks to determine the full impact of certain federal revenue sharing payments (paid out by the U.S. Forest Service) on school districts in counties that contain U.S. Forest Service land. My analysis shows that the payments have little impact on school district budgets, indicating that states likely smooth for variations in the U.S. Forest Service payments.
6
Garrow, Eve Elizabeth. "Receipt of, reliance on, and growth of government revenue among nonprofit human service organizations what organizational factors determine the distribution of government funds? /." Diss., Restricted to subscribing institutions, 2008. http://proquest.umi.com/pqdweb?did=1716387061&sid=21&Fmt=2&clientId=1564&RQT=309&VName=PQD.
Full text
7
Grenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.
Full textAbstract:
This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial decision-making. The extent to which the practical person principle creates a clash between a philosophical approach to law and an approach that is based on common sense or practicality was also debated. Finally, it was considered whether adopting a philosophical approach to determining the source of income could overcome the problems associated with the practical approach. A doctrinal methodology was applied to the documentary data consisting of the South African and Australian Income Tax Acts, South African and other case law, historical records and the writings of scholars. From the critical analysis of the practical person principle it was concluded that the anthropomorphised form of the principle gives rise to several problems that may be overcome by looking to the underlying operation of the principle. Further analysis of this operation, however, revealed deeper problems in that the principle undermines the doctrine of judicial precedent, legal certainty and the rule of law. Accordingly a practical approach to determining the source of income is undesirable and unconstitutional. Further research was conducted into the relative merits of a philosophical approach to determining source of income and it was argued that such an approach could provide a more desirable solution to determining source of income as well as approaching legal problems more generally.
8
Zakaria, Ahmad Faisal bin. "The scope and significance of good information management in the effective administration of public service organisations : a case study of the Malaysian Inland Revenue Department." Thesis, University of Hull, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.318384.
Full text
9
Lima, Edson Sampaio de. "Pesquisa sobre redução nos custos de conformidade tributária e os investimentos no sistema público de escrituração digital SPED no Brasil." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/1564.
Full textAbstract:
Made available in DSpace on 2016-04-25T18:39:58Z (GMT). No. of bitstreams: 1
Edson Sampaio de Lima .pdf: 1538632 bytes, checksum: 82758dbf3b4358ba821b7e785e4026ac (MD5)
Previous issue date: 2013-12-09The Public System of Digital Bookkeeping SPED was developed with the aim of enabling greater integration between the tax administrations themselves then between them and taxpayers through the use of technology and, consequently, the socioeconomic standard, in a unique environment, raising tax collection efficiency and ultimately reducing the costs of administration and compliance. The purpose of this research was to examine whether public investment directed to the establishment and maintenance of the project actually resulted in a reduction in the costs of tax compliance temporary and permanent. The random Survey method was not used as a mechanism for data collection. The questionnaire containing 22 questions was sustained in the forecasting model of regulatory impact developed and applied by the Australian Taxation Office ATO in your country, adapted to identify reduction in compliance costs related to three specific organizational aspects: People, Technology and Contracting Services Consulting. The questionnaire was emailed to 20 people with executive position or managers directly involved in the project in SPED size businesses and distinct segment. Responded to the survey 20 of the 20 companies. The data collected were analyzed through descriptive and exploratory, in the latter case using the cluster analysis. The survey approach has met both the qualitative and the quantitative research. The results indicate that the SPED caused an increase in compliance costs temporary and permanent, mainly due to the implementation strategy defined and applied solely by the public administration. The analysis also allowed evidence that public investments directed to the implementation and maintenance of SPED comparatively similar to private investments directed to the same end, which shows a tendency to shift costs of administration for compliance costs for taxpayers
O Sistema Público de Escrituração Digital SPED foi desenvolvido com o fito de possibilitar maior integração entre as próprias administrações tributárias, depois entre elas e os contribuintes, através do uso de tecnologia e, consequentemente, de dados socioeconômicos padronizados, em um ambiente único, elevando a eficiência arrecadatória e, finalmente, reduzindo os custos de administração e de conformidade. O propósito desta pesquisa foi analisar se os investimentos públicos direcionados ao estabelecimento e manutenção do projeto realmente resultaram em redução nos custos de conformidade tributária temporários e permanentes. O método Survey não aleatório foi utilizado como mecanismo de levantamento de dados. O questionário desenvolvido contendo 22 questões foi apoiado no modelo de previsão de impacto regulatório desenvolvido e aplicado pela Australian Taxation Office ATO em seu país, adaptado para identificar redução nos custos de conformidade relacionados a três vertentes organizacionais específicas: Pessoas, Tecnologia e Contratação de Serviços de Consultoria. O questionário foi enviado por email a 20 pessoas com cargo de direção ou gerência diretamente envolvidos no projeto SPED em empresas de tamanho e segmento distintos. Responderam à pesquisa 20 das 20 empresas. As informações coletadas foram analisadas sob a ótica descritiva e exploratória, neste último caso utilizando-se da análise de cluster. A abordagem de pesquisa realizada atendeu tanto à pesquisa qualitativa como a pesquisa quantitativa. Os resultados obtidos indicam que o SPED provocou aumento dos custos de conformidade temporários e permanentes, sobretudo, devido à estratégia de implementação definida e aplicada unicamente pela administração pública. A análise também possibilitou evidenciar se os investimentos públicos direcionados para a implantação e manutenção do SPED são, comparativamente, semelhantes aos investimentos privados direcionados para o mesmo fim, o que demonstra tendência de transferência dos custos de administração para os custos de conformidade dos contribuintes
10
Bessell, Maxwell Donald. "Australian Federal Government service revenues : a taxation perspective / by Maxwell Donald Bessell." Thesis, 1997. http://hdl.handle.net/2440/19067.
Full textBooks on the topic "Federal Inland Revenue Service"
1
Nigeria. Federal Ministry of Information and National Orientation., ed. The Obasanjo reforms: National Poverty Eradication Programme (NAPEP). Abuja, Nigeria: Federal Ministry of Information and National Orientation, 2007.
Find full text
2
Nigeria. Federal Ministry of Information and National Orientation. The Obasanjo reforms: Privatisation programme. Abuja, Nigeria: Federal Ministry of Information and National Orientation, 2005.
Find full text
3
Nigeria. Federal Ministry of Information and National Orientation. The Obasanjo reforms: Labour sector. Abuja, Nigeria: Federal Ministry of Information and National Orientation, 2005.
Find full text
4
Nigeria. Federal Ministry of Information and National Orientation. The Obasanjo reforms: Cassava initiative. Abuja, Nigeria: Federal Ministry of Information and National Orientation, 2005.
Find full text
5
Nigeria. Federal Ministry of Information and National Orientation. The Obasanjo reforms: Information technology. Abuja, Nigeria: Federal Ministry of Information and National Orientation, 2005.
Find full text
6
United States. Internal Revenue Service, ed. TAXLINK, the Internal Revenue Service prototype for Federal Tax Deposit (FTD) payments. [Washington, D.C.?: Dept. of the Treasury, Internal Revenue Service, 1991.
Find full text
7
United States. Internal Revenue Service, ed. Equalizing opportunities: Internal Revenue Service federal career employment package servicewide equal opportunity. [Washington, D.C.?]: The Service, 1995.
Find full text
8
United States. Dept. of the Treasury. Office of the Secretary., ed. Federal tax deposit system: IRS can improve the federal tax deposit system : report to the Secretary of the Treasury. Washington, D.C: The Office, 1993.
Find full text
9
Office, General Accounting. Federal tax deposit system: IRS can improve the federal tax deposit system : report to the Secretary of the Treasury. Washington, D.C: The Office, 1993.
Find full text
10
United States. Internal Revenue Service. EFTPS, Electronic Federal Tax Payment System: The easiest way to pay your federal taxes. [Washington, D.C.?]: Dept. of the Treasury, 1998.
Find full textBook chapters on the topic "Federal Inland Revenue Service"
1
Garson, Sol, and Kleber Castro. "Brazil." In The Forum of Federations Handbook on Local Government in Federal Systems, 115–48. Cham: Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-41283-7_5.
Full textAbstract:
AbstractWith the aim of understanding the place and role of municipalities in the Brazilian federation, this chapter begins with an overview of the country’s key political and economic features, after which it explores the historical development of local government under a federal system that alternates between periods of power centralisation and decentralisation. Municipalities’ legislative and operational responsibilities are defined in the Constitution, which as such circumscribes their governance role in the federation. However, increased responsibilities for service delivery have required increased revenue, not only from federal and state transfers but from improved exploitation of municipal tax bases. Despite their progress in expanding funding sources, municipalities still rely heavily on federal and state support, a situation that highlights tensions between financial dependence and political autonomy. A discussion of relations with other orders of government reveals the possibilities for, and difficulties of, cooperation, as well as shows the importance of local political dynamics and instruments of popular participation. The final section draws attention to the importance of the metropolitan regions and identifies emerging issues relating to municipalities in Brazil.
2
Mayfield, Albert E., Steven J. Seybold, Wendell R. Haag, M. Tracy Johnson, Becky K. Kerns, John C. Kilgo, Daniel J. Larkin, et al. "Impacts of Invasive Species in Terrestrial and Aquatic Systems in the United States." In Invasive Species in Forests and Rangelands of the United States, 5–39. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-45367-1_2.
Full textAbstract:
AbstractThe introduction, establishment, and spread of invasive species in terrestrial and aquatic environments is widely recognized as one of the most serious threats to the health, sustainability, and productivity of native ecosystems (Holmes et al. 2009; Mack et al. 2000; Pyšek et al. 2012; USDA Forest Service 2013). In the United States, invasive species are the second leading cause of native species endangerment and extinction, and their costs to society have been estimated at $120 billion annually (Crowl et al. 2008; Pimentel et al. 2000, 2005). These costs include lost production and revenue from agricultural and forest products, compromised use of waterways and terrestrial habitats, harm to human and animal health, reduced property values and recreational opportunities, and diverse costs associated with managing (e.g., monitoring, preventing, controlling, and regulating) invasive species (Aukema et al. 2011; Pimentel et al. 2005). The national significance of these economic, ecological, and social impacts in the United States has prompted various actions by both legislative and executive branches of the Federal Government (e.g., the Nonindigenous Aquatic Nuisance Prevention and Control Act of 1990; the Noxious Weed Control and Eradication Act of 2002; Executive Order 13112 of 1999, amended in 2016).
3
Ogunsola, Kemi, and Temilade Precious Olojo. "Towards Connected Governance." In Web 2.0 and Cloud Technologies for Implementing Connected Government, 68–94. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4570-6.ch004.
Full textAbstract:
This contribution examines the factors (performance expectancy, effort expectancy, social influence, and trust) that influence continuance usage intention of Web 2.0 by citizens. A questionnaire was administered to 311 users of Federal Inland Revenue Service and Federal Road Safety Commission's Facebook and Twitter pages in Lagos and Ibadan in Nigeria. Descriptive analyses were used to answer three research questions, while linear regression was used to test seven research hypotheses stated in the study. Findings reveal that there is a significant joint influence of performance expectancy, effort expectancy, and social influence on citizens' continuance usage intention of Web 2.0. There is also a significant joint influence relating to trust in the internet and the government on citizens' continuance usage intention of Web 2.0. Among others, the study recommends that government agencies should engage citizens more in public decisions making processes through the use of Web 2.0-related applications.
4
Gottschalk, Petter. "IS/IT Outsourcing." In E-Business Strategy, Sourcing and Governance, 159–70. IGI Global, 2006. http://dx.doi.org/10.4018/978-1-59904-004-2.ch009.
Full textAbstract:
Information technology outsourcing—the practice of transferring IT assets, leases, staff, and management responsibility for delivery of services from internal IT functions to third party vendors—has become an undeniable trend ever since Kodak’s 1989 landmark decision. In recent years, private and public sector organizations worldwide have outsourced significant portions of their IT functions, among them British Aerospace, British Petroleum, Canadian Post Office, Chase Manhattan Bank, Continental Airlines, Continental Bank, First City, General Dynamics, Inland Revenue, JP Morgan, Kodak, Lufthansa, McDonnell Douglas, South Australian Government, Swiss Bank, Xerox, and Commonwealth Bank of Australia (Hirsheim & Lacity, 2000). How should firms organize their enterprise-wide activities related to the acquisition, deployment, and management of information technology? During the 1980s, IT professionals devoted considerable attention to this issue, primarily debating the virtues of centralized, decentralized, and federal modes of governance. Throughout the 1980s and 1990s, IT researchers anticipated and followed these debates, eventually reaching considerable consensus regarding the influence of different contingency factors on an enterprise’s choice of a particular governance mode (Sambamurthy & Zmud, 2000).
5
"Internal Revenue Service." In Federal Regulatory Guide, 964–70. 2455 Teller Road, Thousand Oaks California 91320: CQ Press, 2020. http://dx.doi.org/10.4135/9781544377230.n141.
Full text
6
Kelly, Gail. "Inland Revenue New Zealand: From hosting consultations to managing conversations." In Putting Citizens First: Engagement in Policy and Service Delivery for the 21st Century. ANU Press, 2013. http://dx.doi.org/10.22459/pcf.08.2013.22.
Full text
7
Burman, Leonard E., and Joel Slemrod. "Running a Tax System." In Taxes in America. Oxford University Press, 2020. http://dx.doi.org/10.1093/wentk/9780190920869.003.0009.
Full textAbstract:
How much does it cost to run the U.S. tax system? The easy part of answering this question is to add up the budgets of the various tax administration agencies across the country. At the federal level, that would be the Internal Revenue Service, or...
8
Thominathan, Santhanamery, and Thurasamy Ramayah. "Ensuring Continued Usage of an E-Government Service in Malaysia." In Public Affairs and Administration, 1546–62. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-8358-7.ch078.
Full textAbstract:
This chapter highlights the importance of continuance usage intention of a technology. Continuance intention is defined as one's intention to continue using or long-term usage intention of a technology. Although initial acceptance is important in identifying the success of an information system, continued usage is even more significant in ensuring the long-term viability of technology innovations and in enhancing the financial and quality performance of an organization. Therefore, this chapter aims to examine the continuance usage intention of e-filing system by taxpayers in Malaysia. The data were collected from 153 taxpayers in the northern region of Malaysia using survey method. The result shows a significant relationship between perceived usefulness and continuance usage intention. Surprisingly, perceived usefulness was found to be insignificantly related to satisfaction and satisfaction towards continuance usage intention. Implication of these findings to the Inland Revenue Board of Malaysia is also elaborated.
9
"Information Technology Needs for Public Service Delivery in the Digital Era." In Information Systems Strategic Planning for Public Service Delivery in the Digital Era, 227–68. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-9647-9.ch009.
Full textAbstract:
This chapter continues the path through the ISSP framework by considering the IT needs of government entities. The chapter discusses the evolution of eGovernment and mGovernment and presents research findings regarding the website evaluation of 40 countries using the Inland Revenue and Social Security governmental websites as the research basis. The website evaluation utilized an instrument developed by Cumbrowski that consists of eight dimensions. The research also examined the relationship between these website ratings and other variables extracted from reports provided by the International Telecommunication Union, World Economic Forum, and United Nations Development Programme. The chapter also examines the trends that are at the forefront of IT developments. The chapter concludes by applying various models to show how a government entity may determine its IT needs. The above are discussed in the context of how to improve public service delivery in the digital era, with numerous examples to support this discussion.
10
Dorasamy, Magiswary, Maran Marimuthu, Murali Raman, and Maniam Kaliannan. "E-Government Services Online." In Technology Enabled Transformation of the Public Sector, 312–25. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-1776-6.ch019.
Full textAbstract:
E-filing is a new service launched in the year 2005 by the Malaysian Inland Revenue Board. This is in line with the government’s vision to leverage on the Internet technology in extending its services to the citizens and to further embrace the cutting-edge technology of the information age. Via this system, the citizens or taxpayers are able to complete an electronic application form and the necessary payment details with a few keystrokes; therefore completing their revenue declaration within minutes. The purpose of the e-filing service is to encourage every taxpayer to submit their income tax returns through an online system, thus reducing the manual paper-based submission method. This paper examines taxpayers’ intention to use the e-filing system in Malaysia. This paper analyses the factors that contribute towards adoption of such system in Malaysia based on three models: the Technology Acceptance Model (TAM), Diffusion of Innovation (DOI), and Technology Readiness Index (TRI). The authors’ findings suggest that taxpayers have intentions to use the e-filing systems as they perceive that tax submission method via the internet is more convenient and that perceived readiness towards using this technology is paramount to their belief for using e-filing systems.
Conference papers on the topic "Federal Inland Revenue Service"
1
Stewart, Monique F., David R. Andersen, Graydon F. Booth, Tanner Buel, and Som P. Singh. "Train Energy and Dynamics Simulator (TEDS) Revenue Service Validation." In 2018 Joint Rail Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/jrc2018-6190.
Full textAbstract:
The Train Energy and Dynamics Simulator (TEDS) is state-of-the-art simulation software, developed by the Federal Railroad Administration (FRA), to study train operation safety and performance as affected by a wide variety of rolling stock, track, train handling and operating configurations. As part of developing TEDS, existing and published data on braking, draft systems and train performance were used for initial validation of TEDS. This paper describes two revenue service tests conducted to further validate TEDS. The first test was on a loaded unit train, while the second test was on a mixed train with empty and loaded cars and included distributed power in which the remote brake valve was cut in. Collected test data included throttle position, train speed, locomotive power, brake system pressures and coupler forces. Several events from these tests, representing typical train operating scenarios, were selected for comparison with TEDS predicted results. The TEDS predictions matched the measured test data for all of the scenarios simulated, further validating the performance of the software and offering additional assurance on the use of TEDS for simulating performance and safety critical train dynamic behavior.
2
Donelson, John, Wayne M. Zavis, David G. Toth, S. K. Punwani, Monique Ferguson Stewart, and Mark C. Edwards. "Revenue Service Demonstration of On-Board Condition Monitoring System." In ASME 2003 International Mechanical Engineering Congress and Exposition. ASMEDC, 2003. http://dx.doi.org/10.1115/imece2003-55085.
Full textAbstract:
The Office of Research and Development of the Federal Railroad Administration (FRA) is sponsoring a project to develop and demonstrate an on-board condition monitoring system for freight trains. The objective of the system is to improve railroad safety and efficiency through continuous monitoring of mechanical components in order to detect defects before they cause breakdowns and accidents. The project, which commenced in June 1999, is part of the Rolling Stock Program Element in FRA’s Five-Year Strategic Plan for Railroad Research, Development and Demonstrations [1]. Science Applications International Corporation (SAIC) and Wilcoxon Research (WR) designed and developed a prototype system in 2000. The prototype system was tested during the period Nov. 2000–Nov. 2001 on a vehicle provided by the Research and Tests Department at Norfolk Southern Corporation. A Revenue Service Demonstration is scheduled to commence in October 2003. The monitoring system will be installed on five coal hopper cars and tested in revenue service. Southern Company Service is providing the test cars. The train will operate on a Norfolk Southern line between a coalmine near Berry, AL and an electric power plant, located 35 miles southeast of Birmingham. The demonstration is scheduled to run for six months. The demonstration will showcase some of the latest technologies in wireless communications and railroad bearings. A tri-mode cell telephone will be used for data telemetry between the on-board monitoring system and a web-accessible database. The Timken Company has developed two innovative systems that will be deployed in the demonstration — a permanent magnet generator mounted inside a Class F railroad bearing and bearing health monitoring system featuring temperature and vibration sensors, a tachometer, a micro-controller and an RF transmitter mounted inside a Class F bearing.
3
Jamieson, Paul E., Brendan W. Crowley, Danial Rice, Jonathan Bernat, and Steven Zuiderveen. "Next Generation Passenger Brake Equipment Development Update: Light at the End of the Tunnel." In 2018 Joint Rail Conference. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/jrc2018-6106.
Full textAbstract:
The Next Generation Passenger Brake Equipment Development (RTDF2013-4732) presented the background and development process to be followed in the application of the Association of American Railroads (AAR) S-4200 Electronically Controlled Pneumatic (ECP) brake standards as applied to Federal Railroad Administration (FRA) Tier I passenger equipment. During the ensuing five-year period, significant work has been performed to allow an ECP-equipped passenger train to enter an FRA revenue service demonstration on the Amtrak Keystone Service between Harrisburg, PA, and New York, NY. This paper summarizes the information contained in the 2013 paper and addresses the actual implementation path that was followed. The paper discusses 26C pneumatic brake characterization testing required for emulation operation, performance standard differences for passenger equipment, and the safety analysis performed. The paper covers interoperability testing, equipment modifications, static train testing, and dynamic train testing that were required to enter the revenue service demonstration phase. Finally, emulation service status, the revenue service demonstration status, American Public Transportation Association (APTA) Passenger Rail Equipment Safety Standards (PRESS) issuance, and Code of Federal Regulation 49CFR238 proposed changes are addressed.
4
Solis, Octavio, Frank Castro, Leonid Bukhin, David Turner, L. S. Brian Ng, Gary Thompson, and Andrew Dombek. "LA Metro Red Line Wayside Energy Storage Substation Revenue Service Regenerative Energy Saving Results." In 2014 Joint Rail Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/jrc2014-3793.
Full textAbstract:
The Los Angeles County Metropolitan Transportation Authority (LA Metro) Red Line (MRL) provides heavy rail subway service with six-car trains at up to 65 mph, connecting downtown to the San Fernando Valley with weekday headways down to five minutes. MRL trains have either DC chopper propulsion or AC propulsion. Revenue service measurements at the busy Westlake/MacArthur Park station show that natural regeneration from braking trains to accelerating trains recoups 34% of the energy provided by nearby braking trains. The remaining 66% of the braking train energy is a candidate for capture and reuse. To capture and reuse this energy, Metro contracted with VYCON Inc. to design, supply, and integrate a flywheel Wayside Energy Storage Substation (WESS). WESS will capture and reuse train braking energy at the MRL Westlake traction power substation, located at the Westlake/MacArthur Park station. The project, funded by a grant from the Federal Transit Administration through its Transit Investments for Greenhouse Gas and Energy Reduction (TIGGER) Program under the American Recovery and Reinvestment Act (ARRA), is being cooperatively performed by Metro and VYCON. The initial WESS deployment is of a 2 MW rated system with a 15 s charge / discharge time, and an 8.33 kWh energy capacity. The WESS design allows easy expansion to a 6 MW rating. This paper presents results from initial MRL tests to measure regenerative energy savings which occur during revenue service operations, before installing the WESS.
5
Shurland, Melissa, Roy Deitchman, and Wade Smith. "Emissions Testing of an Intercity Passenger Locomotive Operating on B20 Biodiesel Fuel." In 2012 Joint Rail Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/jrc2012-74061.
Full textAbstract:
The emissions of a GE P-32 passenger locomotive was not adversely impacted by the use of B20 biodiesel blended fuel. Amtrak, with the support of the Federal Railroad Administration operated a P-32 passenger locomotive in revenue service for a period of 12 months, operating on a blend of 20% pure biodiesel and 80% #2 ultra low sulfur diesel (ULSD) fuel. The P-32 locomotive used in the biodiesel demonstration was a Tier 0 12-cyclinder engine, built in 1991. The locomotive was operated on the Heartland Flyer route, providing passenger train service between Oklahoma City, OK and Fort Worth, TX. The biodiesel test locomotive maintained the Heartland Flyer train schedule 331 times by providing one roundtrip daily between the two cities, for a total of 410 miles. Following the in-service trial, the locomotive underwent emissions testing at the GE Transportation’s locomotive emissions test facility in Erie, PA. The locomotive was tested according to the US Code of Federal Regulation (CFR) Title 40 Part 92. The test results show that operating the P-32 passenger locomotive on B20 biodiesel blended fuel for 12 months did not adversely affect the emissions of the locomotive. The paper will outline the procedure and results from the emissions testing of the B20 fuel in a passenger locomotive engine, after having used B20 fuel for 12-months in revenue service. The paper will show that the locomotive B20 emissions for hydrocarbons (HC), carbon monoxide (CO), oxides of nitrogen (NOx) particulate matter (PM), and smoke opacity were not adversely affected, and were well below the EPA locomotive emissions limit. Due to warranty issues, GE permitted use of B20 for this study however GE does not approve use of B20 under its warranty provisions.
6
Jeong, David Y., Radim Bruzek, and Ali Tajaddini. "Engineering Studies on Joint Bar Integrity: Part I — Field Surveys and Observed Failure Modes." In 2014 Joint Rail Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/jrc2014-3706.
Full textAbstract:
This paper is the first of a two-part series describing a research project, sponsored by the Federal Railroad Administration (FRA), to study the structural integrity of joint bars. In Part I of this series, observations from field surveys conducted on revenue service track are presented. Automated and visual inspections of rail joints were conducted to identify defective joint bars. Detailed information and measurements were collected at various joint locations. The survey team consisted of personnel from ENSCO, Inc. and Transportation Technology Center, Inc. (TTCI), working in cooperation with staff from participating railroads. Part II of this series describes the development of finite element analyses of jointed rail, which is being carried out by the Volpe National Transportation Systems Center (Volpe Center).
7
Ivacheva, N. A., and I. V. Shmarova. "Study of the Development Dynamics of Small Enterprises under External Changes." In XXI International Conference of Young Scientists. Institute of Economics of the Ural Branch of the Russian Academy of Sciences, 2024. http://dx.doi.org/10.17059/mkmu2024-4.
Full textAbstract:
Small enterprises play a significant role in the socio-economic development of the country. Their functioning contributes to the reduction of unemployment, generation and introduction of innovations, territorial spread of institutions important for human life, etc. The article examines the development dynamics of small enterprises for the period from 2021 to 2023. Statistical data from the Federal State Statistics Service, as well as publications on the research topic were analysed. The results indicate a positive trend in the development of small and medium business in Russia: in 2022, the number of small and medium enterprises increased by 3.2 %, and by 2023, their average revenue increased by 12 %; the number of employed workers increased. Russian authorities are aware of the importance of small business and are interested in its development: state investments in the development of small and medium enterprises in 2023 amounted to 24 %.
8
Carolan, Michael E., David Y. Jeong, and A. Benjamin Perlman. "Engineering Studies on Joint Bar Integrity: Part II — Finite Element Analyses." In 2014 Joint Rail Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/jrc2014-3708.
Full textAbstract:
This paper is the second in a two-part series describing research sponsored by the Federal Railroad Administration (FRA) to study the structural integrity of joint bars. In Part I, observations from field surveys of joint bar inspections conducted on revenue service track were presented [1]. In this paper, finite element analyses are described to examine the structural performance of rail joints under various loading and tie-ballast support conditions. The primary purpose of these analyses is to help interpret and understand the observations from the field surveys. Moreover, the finite element analyses described in this paper are applied to conduct comparative studies and to assess the relative effect of various factors on the structural response of jointed rail to applied loads. Such factors include: discrete tie support (i.e. supported joint versus suspended joint with varying spans between effective ties), bolt pattern (four versus six bolts), initial bolt tension, and easement. In addition, results are shown for 90 lb rail joined with long-toe angle bars compared to 136 lb rail joined with standard short-toe joint bars.
9
Donohue, Brian P. "Seattle Center Monorail Train Refurbishment Program." In ASME 2011 Rail Transportation Division Fall Technical Conference. ASMEDC, 2011. http://dx.doi.org/10.1115/rtdf2011-67021.
Full textAbstract:
Long the iconic transportation symbol of Seattle, the monorail system was constructed for the 1962 World’s Fair. Seattle’s monorail vehicles were the last and most technically advanced vehicles designed and built by the firm of Alweg-Forschung, GmbH (Alweg) of Cologne, Germany. The primary train operating systems and components were supplied by major US transit system equipment vendors of that era, including G.E., WABCO, and Rockwell. The two, 4-car train’s original layout and function generally conformed to US transit rail equipment standards and design practices of the early 1960s. However, during 45-years of near-continuous, revenue operation that included upgrades, piecemeal refurbishment projects and accident/incident repairs, many changes were made to the original design with varying levels of success and documentation. In 2007, a small team of Seattle Monorail staff and consultants identified the vehicle systems and components that were most urgently in need of replacement or overhaul given the limited funding and time available for completion of design work, preparation of contractor bid documentation and construction. Project funding was primarily via a grant from the Federal Transit Administration (FTA), supplemented by the City of Seattle. The historical significance of the Seattle Monorail was at the center of the refurbishment program, with great care in functional design, aesthetics and construction being exercised throughout the program until completion in 2010. The modernization included the installation and integration of: communications-based train control; programmable logic controllers (PLC’s) for auxiliary systems; redundancy and interlocking of key safety-related components; streamlined controls that lead to significant weight savings and increased reliability; modern components to address ADA compliance; and ergonomic Driver Cabs. This report discusses the Seattle Center Monorail Refurbishment Program given the unique opportunity to modernize two historic pieces of transportation rolling stock that is anticipated to run in revenue service for the next 45 years.
10
Greisen, Curt, Sheng Lu, Haoliang Duan, Shane Farritor, Richard Arnold, Bill GeMeiner, Dwight Clark, et al. "Estimation of Rail Bending Stress From Real-Time Vertical Track Deflection Measurement." In 2009 Joint Rail Conference. ASMEDC, 2009. http://dx.doi.org/10.1115/jrc2009-63050.
Full textAbstract:
High traffic volume, heavy axle loads, and high train speed can produce large rail bending stresses which contribute to increased track deterioration. Rail stress problems are further exacerbated by poor support conditions such as abrupt changes in vertical track modulus and poor track geometry. This paper summarizes the development of a measurement technique, based on a system being developed over the past few years at the University of Nebraska and sponsored by the Federal Railroad Administration, to determine the actual bending stress in the rail in real-time from a car moving at revenue speeds. The UNL system measures the rail height relative to the line created by the wheel/rail contact points. The system functions continuously over long distances and in revenue service. The system establishes three points of the rail shape beneath the loaded wheels and over a distance of ten feet. These points include the location of high bending stress below the loaded wheels. This direct measurement of the rail shape can then be mapped into rail stress through the curvature of the rail and beam theory. As verification of the UNL measurement system, results from tests conducted on the Union Pacific Railroad’s Yoder Subdivision are discussed. In these tests, bondable resistance strain gages were mounted to the lower flange of the rail at several locations. The track was then loaded by spotting the measurement car over the strain gages and by moving the car over the gages at various speeds. The loaded and unloaded rail profiles were measured using surveying equipment and the relationship between the UNL deflection measurement and the measured rail stress was explored. These early results suggest the UNL system is capable of measuring real-time bending stress in the rail.
Reports on the topic "Federal Inland Revenue Service"
1
Masud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, November 2023. http://dx.doi.org/10.19088/ictd.2023.050.
Full textAbstract:
There has recently been an expansion in the use of digital financial services and digital IDs by tax authorities. However, the extent to which such technologies are being adopted and data from them used strategically to improve tax administration has been little explored, especially as regards subnational tax administrations. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs by state internal revenue services (SIRSs) in Nigeria. It analyses whether IT adoption correlates with tax performance among these authorities. It highlights the need for SIRSs to improve their adoption and strategic use of data from e-tax systems and digital IDs and finds that lessons could be learned from the Federal Inland Revenue Service (FIRS). The study’s uniqueness lies in its focus on the supply side of technology in tax administration within decentralised tax administration jurisdictions. Primary data was collected through qualitative interviews and evaluated using thematic analysis; secondary data on internally generated revenue (IGR) was also used. This is a Summary of African Tax Administration Paper 29.
2
Mas’ud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, August 2023. http://dx.doi.org/10.19088/ictd.2023.031.
Full textAbstract:
Recently, there has been an expansion in the deployment of digital systems and digital IDs among taxing authorities. However, little is known about the extent to which such technologies are being adopted, or about whether the data from them is being used strategically to improve tax administration. Even less is known about this in the context of subnational tax administration, although this could be very relevant in some contexts, such as Nigeria. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs among state internal revenue services (SIRSs) in Nigeria. Data was collected through qualitative interviews conducted within the SIRSs – one from each of the country’s six geopolitical zones, and within the Federal Inland Revenue Service (FIRS). The qualitative data from the interviews was evaluated using thematic analysis. The findings revealed that there is scope for improvement in the adoption and usage of data from e-tax systems and digital IDs among the SIRSs. It was also found that the extent of adoption and strategic data usage from e-tax systems by SIRSs likely improves states’ per capita internally generated revenue (IGR), but similar insights on the impact of digital IDs have not been obtained. Lastly, it was found that there are some lessons SIRSs could learn from FIRS in terms of strategic use of data from e-tax systems and digital IDs. Specifically, SIRSs need to integrate an audit risk engine and machine learning for performing analytics into their e-tax systems, and also automate the estimation of annual credits for withholding tax suffered, tax refunds and penalties, as well as tax audit management including case selection, allocation of auditors and generating audit reports. Some policy recommendations are offered that are consistent with these findings.
3
Pearlman, Ronald A. Self-Assessment, Filing, Payment, and the Examination Process in the United States. Inter-American Development Bank, June 2002. http://dx.doi.org/10.18235/0008543.
Full textAbstract:
This paper discusses the organization of the Internal Revenue Service, which is responsible for administering of the federal tax system in the United States. It also provides information on the assessment system and taxpayer services, as well as the audit process, appeals and collection processes.
4
van den Boogaard, Vanessa, and Fabrizio Santoro. Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia. Institute of Development Studies, March 2021. http://dx.doi.org/10.19088/ictd.2021.003.
Full textAbstract:
Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude and regressivity of IRG and its relationship with the state in a fragile context, Somalia. We rely on original data from surveys with over 2,300 households and 117 community leaders in Gedo region, as well as on extensive qualitative research. We first show that IRG is prevalent. Over 70 per cent of households report paying at least one informal tax or fee in the previous year, representing on average 9.5 per cent of annual income. We also find that, among households that contribute, poorer ones contribute larger amounts than richer ones, with higher incidence in relation to their income. Further, in line with theory and expectations, informal payments have inequitable community-level effects, with individuals in wealthier communities making more informal payments than in poorer ones and, correspondingly, having access to a greater number of public goods. We then consider four explanations for the prevalence of IRG. First, IRG clearly fills gaps left by weak state capacity. Relatedly, we show that IRG can bolster perceptions and legitimacy of the state, indicating that sub-national governments may actually benefit from informal taxation. Second, informal taxing authorities are more effective tax collectors than the state, with informal taxing authorities having greater legitimacy and taxpayers perceiving informal payments to be fairer than those levied by the state. Third, dispelling the possibility that informal payments should be classified as user fees, taxpayers overwhelmingly expect nothing in return for their contributions. Fourth, in contrast to hypotheses that informal payments may be voluntary, taxpayers associate informal payments with punishment and informal institutions of enforcement. Our research reinforces the importance of IRG to public goods provision in weak formal institutional contexts, to everyday citizens, and to policymakers attempting to extend the influence of the federal state in south-central Somalia. Foremost, informal tax institutions need to be incorporated within analyses of taxation, service delivery, social protection, and equity. At the same time, our findings of the complementary nature of IRG and district-level governance and of the relative efficiency of revenue generation by local leaders have important implications for understanding statebuilding processes from below. Indeed, our findings suggest that governments may have little incentive to extend their taxing authority in some fragile contexts.
5
Winchell, Alyssa, Olivia Helinski, Thom Curdts, and Monique LaFrance Bartley. Shoreline length and water area in the ocean, coastal, and Great Lakes parks (second edition): Updated statistics for shoreline miles and water acres. National Park Service, 2024. http://dx.doi.org/10.36967/2299484.
Full textAbstract:
This report details the cumulative shoreline miles and water acres within the 88 ocean, coastal, and Great Lakes National Park units. Across the National Park Service (NPS), there is a total of 14,350 shoreline miles and 2,534,595 water acres. This report serves as an update to the NPS Natural Resource Report titled, ?Shoreline length and water area in the ocean, coastal and Great Lakes Parks: Updated statistics for shoreline miles and water acres (rev 1b)? (Curdts 2011). Note: For park units located in ocean settings, ?water acres? refers to marine, estuarine, and tidally influenced waters. For park units in the Great Lakes region, ?water acres? refers to freshwater. For all park units, freshwater bodies such as lakes, ponds, and rivers that exist inland of the marine or Great Lake shoreline are excluded from the calculation. Existing shoreline products from federal, state, and NPS sources were visually assessed for each park and compared to reference imagery within ESRI ArcGIS Pro to determine the best available data. The resulting shoreline delineation for each park was reviewed by NPS park, regional, national, and/or Inventory and Monitoring Network staff, and manual adjustments were made as needed to accurately reflect the shoreline. Park boundaries were defined according to the NPS Land Resources Division (LRD), with a few exceptions as noted within the report. Shoreline miles and water acres within each park?s boundary were then calculated within a GIS framework. The results of this report represent a snapshot in time, and variation is to be expected given the dynamic nature of coastal environments. Future updates to these statistics may be calculated as new data become available. These shoreline miles and water acres statistics and associated geospatial data and maps are intended for general reference only; they are useful for describing the scale of NPS holdings and management responsibilities.
6
Pavlovic, Noel, Barbara Plampin, Gayle Tonkovich, and David Hamilla. Special flora and vegetation of Indiana Dunes National Park. National Park Service, 2024. http://dx.doi.org/10.36967/2302417.
Full textAbstract:
The Indiana Dunes (comprised of 15 geographic units (see Figure 1) which include Indiana Dunes National Park, Dunes State Park, and adjacent Shirley Heinze Land Trust properties) are remarkable in the Midwest and Great Lakes region for the vascular plant diversity, with an astounding 1,212 native plant species in an area of approximately 16,000 acres! This high plant diversity is the result of the interactions among postglacial migrations, the variety of soil substrates, moisture conditions, topography, successional gradients, ?re regimes, proximity to Lake Michigan, and light levels. This richness is all the more signi?cant given the past human alterations of the landscape resulting from logging; conversion to agriculture; construction of transportation corridors, industrial sites, and residential communities; ?re suppression; land abandonment; and exotic species invasions. Despite these impacts, multiple natural areas supporting native vegetation persist. Thus, each of the 15 units of the Indiana Dunes presents up to eight subunits varying in human disturbance and consequently in ?oristic richness. Of the most signi?cant units of the park in terms of number of native species, Cowles Dunes and the Dunes State Park stand out from all the other units, with 786 and 686 native species, respectively. The next highest ranked units for numbers of native species include Keiser (630), Furnessville (574), Miller Woods (551), and Hoosier Prairie (542). The unit with lowest plant richness is Heron Rookery (220), with increasing richness in progression from Calumet Prairie (320), Hobart Prairie Grove (368), to Pinhook Bog (380). Signi?cant natural areas, retaining native vegetation composition and structure, include Cowles Bog (Cowles Dunes Unit), Howes Prairie (Cowles Dunes), Dunes Nature Preserve (Dunes State Park), Dunes Prairie Nature Preserve (Dunes State Park), Pinhook Bog, Furnessville Woods (Furnessville), Miller Woods, Inland Marsh, and Mnoke Prairie (Bailly). Wilhelm (1990) recorded a total of 1,131 native plant species for the ?ora of the Indiana Dunes. This was similar to the 1,132 species recorded by the National Park Service (2014) for the Indiana Dunes. Based on the nomenclature of Swink and Wilhelm (1994), Indiana Dunes National Park has 1,206 native plant species. If we include native varieties and hybrids, the total increases to 1,244 taxa. Based on the nomenclature used for this report?the Flora of North America (FNA 2022), and the Integrated Taxonomic Information System (ITIS 2022)?Indiana Dunes National Park houses 1,206 native vascular plant species. As of this writing (2020), the Indiana Dunes is home to 37% of the species of conservation concern in Indiana (241 out of 624 Indiana-listed species): state extirpated = 10 species, state endangered = 75, and state threatened = 100. Thus, 4% of the state-listed species in the Indiana Dunes are extirpated, 31% endangered, and 41% threatened. Watch list and rare categories have been eliminated. Twenty-nine species once documented from the Indiana Dunes may be extirpated because they have not been seen since 2001. Eleven have not been seen since 1930 and 15 since 1978. If we exclude these species, then there would be a total of 1,183 species native to the Indiana Dunes. Many of these are cryptic in their life history or diminutive, and thus are di?cult to ?nd. Looking at the growth form of native plants, <1% (nine species) are clubmosses, 3% (37) are ferns, 8% (297) are grasses and sedges, 56% (682) are forbs or herbs, 1% (16) are herbaceous vines, <1% (7) are subshrubs (woody plants of herbaceous stature), 5% (60) are shrubs, 1% (11) are lianas (woody vines), and 8% (93) are trees. Of the 332 exotic species (species introduced from outside North America), 65% (219 species) are forbs such as garlic mustard (Alliaria petiolata), 15% (50 species) are graminoids such as phragmites (Phragmites australis ssp. australis), 2% (seven species) are vines such as ?eld bindweed (Convulvulus arvensis), <1% (two species) are subshrubs such as Japanese pachysandra (Pachysandra terminalis), 8% (28 species) are shrubs such as Asian bush honeysuckle (Lonicera spp.), 1% (three species) are lianas such as oriental bittersweet (Celastrus orbiculatus), and 8% (23 species) are trees such as tree of heaven (Ailanthus altissimus). Of the 85 adventive species, native species that have invaded from elsewhere in North America, 14% (11 species) are graminoids such as broom sedge (Andropogon virginicus), 57% (48 species) are forbs such as fall phlox (Phlox paniculata), 5% (six species) are shrubs such as Carolina allspice (Calycanthus floridus), 3% (two species) are subshrubs such as holly leaved barberry (Berberis repens), 1% (one species) is a liana (trumpet creeper (Campsis radicans), 3% two species) are herbaceous vines such as tall morning glory (Ipomoea purpurea), and 17% (15 species) are trees such as American holly (Ilex opaca). A total of 436 species were found to be ?special? based on political rankings (federal and state-listed threatened and endangered species), species with charismatic ?owers, and those that are locally rare.
7
Monetary Policy Report - January 2023. Banco de la República, June 2023. http://dx.doi.org/10.32468/inf-pol-mont-eng.tr1-2023.
Full textAbstract:
1. Macroeconomic Summary In December, headline inflation (13.1%) and the average of the core inflation measures (10.3%) continued to trend upward, posting higher rates than those estimated by the Central Bank's technical staff and surpassing the market average. Inflation expectations for all terms exceeded the 3.0% target. In that month, every major group in the Consumer Price Index (CPI) registered higher-than-estimated increases, and the diffusion indicators continued to show generalized price hikes. Accumulated exchange rate pressures on prices, indexation to high inflation rates, and several food supply shocks would explain, in part, the acceleration in inflation. All of this is in a context of significant surplus demand, a tight labor market, and inflation expectations at different terms that exceed the 3.0% target. Compared to the October edition of the Monetary Policy Report, the forecast path for headline and core inflation (excluding food and regulated items: EFR) increased (Graphs 1.1 and 1.2), reflecting heightened accumulated exchange rate pressures, price indexation to a higher inflation rate (CPI and the producer price index: PPI), and the rise in labor costs attributed to a larger-than-estimated adjustment in the minimum wage. Nevertheless, headline inflation is expected to begin to ease by early 2023, although from a higher level than had been estimated in October. This would be supported initially by the slowdown forecast for the food CPI due to a high base of comparison, the end anticipated for the shocks that have affected the prices of these products, and the estimated improvement in external and domestic supply in this sector. In turn, the deterioration in real household income because of high inflation and the end of the effects of pent-up demand, plus tighter external and domestic financial conditions would contribute to diluting surplus demand in 2023 and reducing inflation. By the end of 2023, both headline and core (EFR) inflation would reach 8.7% and would be 3.5% and 3.8%, respectively, by December 2024. These forecasts are subject to a great deal of uncertainty, especially concerning the future behavior of international financial conditions, the evolution of the exchange rate, the pace of adjustment in domestic demand, the extent of indexation of nominal contracts, and the decisions taken regarding the domestic price of fuel and electricity. In the third quarter, economic activity surprised again on the upside and the growth projection for 2022 rose to 8.0% (previously 7.9%). However, it declined to 0.2% for 2023 (previously 0.5%). With this, surplus demand continues to be significant and is still expected to weaken during the current year. Annual economic growth in the third quarter (7.1 % SCA)1 was higher than estimated in October (6.4 % SCA), given stronger domestic demand specifically because of higher-than-expected investment. Private consumption fell from the high level witnessed a quarter earlier and net exports registered a more negative contribution than anticipated. For the fourth quarter, economic activity indicators suggest that gross domestic product (GDP) would have remained high and at a level similar to that observed in the third quarter, with an annual variation of 4.1%. Domestic demand would have slowed in annual terms, although at levels that would have remained above those for output, mainly because of considerable private consumption. Investment would have declined slightly to a value like the average observed in 2019. The real trade deficit would have decreased due to a drop in imports that was more pronounced than the estimated decline in exports. On the forecast horizon, consumption is expected to decline from current elevated levels, partly because of tighter domestic financial conditions and a deterioration in real income due to high inflation. Investment would also weaken and return to levels below those seen before the pandemic. In real terms, the trade deficit would narrow due to a lower momentum projection for domestic demand and higher cumulative real depreciation. In sum, economic growth for all of 2022, 2023, and 2024 would stand at 8.0%, 0.2% and 1.0%, respectively (Graph 1.3). Surplus demand remains high (as measured by the output gap) and is expected to decline in 2023 and could turn negative in 2024 (Graph 1.4). Although the macroeconomic forecast includes a marked slowdown in the economy, an even greater adjustment in domestic absorption cannot be ruled out due to the cumulative effects of tighter external and domestic financial conditions, among other reasons. These estimates continue to be subject to a high degree of uncertainty, which is associated with factors such as global political tensions, changes in international interest rates and their effects on external demand, global risk aversion, the effects of the approved tax reform, the possible impact of reforms announced for this year (pension, health, and labor reforms, among others), and future measures regarding hydrocarbon production. In 2022, the current account deficit would have been high (6.3 % of GDP), but it would be corrected significantly in 2023 (to 3.9 % of GDP) given the expected slowdown in domestic demand. Despite favorable terms of trade, the high external imbalance that would occur during 2022 would be largely due to domestic demand growth, cost pressures associated with high freight rates, higher external debt service payments, and good performance in terms of the profits of foreign companies.2 By 2023, the adjustment in domestic demand would be reflected in a smaller current account deficit especially due to fewer imports, a global moderation in prices and cost pressures, and a reduction in profits remitted abroad by companies with foreign direct investment (FDI) focused on the local market. Despite this anticipated correction in the external imbalance, its level as a percentage of GDP would remain high in the context of tight financial conditions. In the world's main economies, inflation forecasts and expectations point to a reduction by 2023, but at levels that still exceed their central banks' targets. The path anticipated for the Federal Reserve (Fed) interest rate increased and the forecast for global growth continues to be moderate. In the fourth quarter of 2022, logistics costs and international prices for some foods, oil and energy declined from elevated levels, bringing downward pressure to bear on global inflation. Meanwhile, the higher cost of financing, the loss of real income due to high levels of global inflation, and the persistence of the war in Ukraine, among other factors, have contributed to the reduction in global economic growth forecasts. In the United States, inflation turned out to be lower than estimated and the members of the Federal Open Market Committee (FOMC) reduced the growth forecast for 2023. Nevertheless, the actual level of inflation in that country, its forecasts, and expectations exceed the target. Also, the labor market remains tight, and fiscal policy is still expansionary. In this environment, the Fed raised the expected path for policy interest rates and, with this, the market average estimates higher levels for 2023 than those forecast in October. In the region's emerging economies, country risk premia declined during the quarter and the currencies of those countries appreciated against the US dollar. Considering all the above, for the current year, the Central Bank's technical staff increased the path estimated for the Fed's interest rate, reduced the forecast for growth in the country's external demand, lowered the expected path of oil prices, and kept the country’s risk premium assumption high, but at somewhat lower levels than those anticipated in the previous Monetary Policy Report. Moreover, accumulated inflationary pressures originating from the behavior of the exchange rate would continue to be important. External financial conditions facing the economy have improved recently and could be associated with a more favorable international context for the Colombian economy. So far this year, there has been a reduction in long-term bond interest rates in the markets of developed countries and an increase in the prices of risky assets, such as stocks. This would be associated with a faster-than-expected reduction in inflation in the United States and Europe, which would allow for a less restrictive course for monetary policy in those regions. In this context, the risks of a global recession have been reduced and the global appetite for risk has increased. Consequently, the risk premium continues to decline, the Colombian peso has appreciated significantly, and TES interest rates have decreased. Should this trend consolidate, exchange rate inflationary pressures could be less than what was incorporated into the macroeconomic forecast. Uncertainty about external forecasts and their impact on the country remains high, given the unpredictable course of the war in Ukraine, geopolitical tensions, local uncertainty, and the extensive financing needs of the Colombian government and the economy. High inflation with forecasts and expectations above 3.0%, coupled with surplus demand and a tight labor market are compatible with a contractionary stance on monetary policy that is conducive to the macroeconomic adjustment needed to mitigate the risk of de-anchoring inflation expectations and to ensure that inflation converges to the target. Compared to the forecasts in the October edition of the Monetary Policy Report, domestic demand has been more dynamic, with a higher observed level of output exceeding the productive capacity of the economy. In this context of surplus demand, headline and core inflation continued to trend upward and posted surprising increases. Observed and expected international interest rates increased, the country’s risk premia lessened (but remains at high levels), and accumulated exchange rate pressures are still significant. The technical staff's inflation forecast for 2023 increased and inflation expectations remain well above 3.0%. All in all, the risk of inflation expectations becoming unanchored persists, which would accentuate the generalized indexation process and push inflation even further away from the target. This macroeconomic context requires consolidating a contractionary monetary policy stance that aims to meet the inflation target within the forecast horizon and bring the economy's output to levels closer to its potential. 1.2 Monetary Policy Decision At its meetings in December 2022 and January 2023, Banco de la República’s Board of Directors (BDBR) agreed to continue the process of normalizing monetary policy. In December, the BDBR decided by a majority vote to increase the monetary policy interest rate by 100 basis points (bps) and in its January meeting by 75 bps, bringing it to 12.75% (Graph 1.5). 1/ Seasonally and calendar adjusted. 2/ In the current account aggregate, the pressures for a higher external deficit come from those companies with FDI that are focused on the domestic market. In contrast, profits in the mining and energy sectors are more than offset by the external revenue they generate through exports. Box 1 - Electricity Rates: Recent Developments and Indexation. Author: Édgar Caicedo García, Pablo Montealegre Moreno and Álex Fernando Pérez Libreros Box 2 - Indicators of Household Indebtedness. Author: Camilo Gómez y Juan Sebastián Mariño