Academic literature on the topic 'Payment in lieu of taxes'
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Journal articles on the topic "Payment in lieu of taxes"
Maher, Craig S., Ji Hyung Park, and Bit An. "PILOTs as a Means of Circumventing TELs and Managing a Recession: The Case of Wisconsin Municipalities." Journal of Public and Nonprofit Affairs 4, no. 3 (December 1, 2018): 265. http://dx.doi.org/10.20899/jpna.4.3.265-283.
Full textLongoria, Thomas. "Predicting Use and Solicitation of Payments in Lieu of Taxes." Nonprofit and Voluntary Sector Quarterly 43, no. 2 (October 22, 2012): 338–54. http://dx.doi.org/10.1177/0899764012462901.
Full textGrønbjerg, Kirsten, and Kellie McGiverin-Bohan. "Local Government Interest in and Justifications for Collecting Payments-in-Lieu of (Property) Taxes from Charities." Nonprofit Policy Forum 7, no. 1 (January 1, 2016): 7–14. http://dx.doi.org/10.1515/npf-2015-0043.
Full textMayhew, Fred, and Tammy R. Waymire. "From Confrontation to Congruence: The Potential Role of Payments in Lieu of Taxes in the Economic Development Conversation." Public Budgeting & Finance 35, no. 2 (June 2015): 19–39. http://dx.doi.org/10.1111/pbaf.12060.
Full textMacey, Jonathan R. "GOVERNMENT AS INVESTOR: TAX POLICY AND THE STATE." Social Philosophy and Policy 23, no. 2 (May 23, 2006): 255–86. http://dx.doi.org/10.1017/s0265052506060250.
Full textNoble, Alice A., Andrew L. Hyams, and Nancy M. Kane. "Charitable Hospital Accountability: A Review and Analysis of Legal and Policy Initiatives." Journal of Law, Medicine & Ethics 26, no. 2 (1998): 116–37. http://dx.doi.org/10.1111/j.1748-720x.1998.tb01668.x.
Full textKazemi, Zahra, Ahmad Jafari Samimi, and Hamed Fazlollahtabar. "Risk Analysis for Knowledge Sharing in Tax Payment." International Journal of Knowledge-Based Organizations 6, no. 1 (January 2016): 20–37. http://dx.doi.org/10.4018/ijkbo.2016010102.
Full textSolichin, Much Riyadus, and Susi Astuti. "Tax Payment Intention using Theory of Planned Behavior Approach." Jurnal Ilmiah Akuntansi dan Keuangan 10, no. 1 (January 31, 2021): 11–19. http://dx.doi.org/10.32639/jiak.v10i1.723.
Full textZonova, Alevtina Veniaminovna, Svetlana Pavlovna Goryachikh, and Konstantin Andreevich Pechenkin. "Taxes of the Russian Federation: Review and Systematization Taking into Account the Innovations of 2021." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 3 (March 1, 2021): 47–61. http://dx.doi.org/10.33920/sel-11-2103-05.
Full textLuhina, N. A., and I. Yu Poleiko. "SOCIAL DETERMINANTS OF PAYMENT OF TAXES AND CHARGES." Juridical scientific and electronic journal 6 (2019): 342–44. http://dx.doi.org/10.32782/2524-0374/2019-6/81.
Full textDissertations / Theses on the topic "Payment in lieu of taxes"
Semenka, Tomáš. "Výběr vhodné varianty financování nového zařízení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221727.
Full textCleaveland, Mary Catherine. "The relationship between r&d investment and dividend payment tax incentives and their role in the dividend tax puzzle." unrestricted, 2006. http://etd.gsu.edu/theses/available/etd-12122006-125647/.
Full textErnest R. Larkins, committee chair; Fred A. Jacobs, Detmar W. Straub , Sally Wallace, committee members. Electronic text (100 p.) : digital, PDF file. Description based on contents viewed Aug. 9, 2007. Includes bibliographical references (p. 78-85).
Darzé, Andréa Medrado. "Restituição do indébito tributário: legitimidade ativa nas incidências indiretas." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6446.
Full textThe purpose of this study is essentially analyze the article 166 of the National Tax Code. We began our research by identifying what is the real basis of validity of the right to refund the undue tax payment. In this stage of research, all effort was directed to synthesize the contours that were established by the Federal Constitution in the delineating of this prerogative. Then, we intend to answer the following questions: When is effectively possible to talk about undue tax payment? What is it legal nature? What are the requirements, factual and legal, for its configuration? What is the view of the courts case law, in particular the Supreme Court and Superior Court of Justice concerning article 166 of the National Tax Code? After intense reflection, we concluded that the right to refund the undue tax payment has direct basis on the Constitution, although is not adequate to conclude, indistinctly, the unconstitutionality of article 166 of the National Tax Code. This is because shifting the legitimacy of the general law rule of the right to a refund in cases of tax repercussion or even to require proof of the absence of repercussion in situations in which there is a legal presumption of its existence does not necessarily implies limitation or restriction on the right to refund. On the contrary, properly applied, is essential measure to avoid spreading new pathologies in the legal system, this time arising from the refund of the undue tax payment itself, which certainly would occur before the grant of uniform treatment for cases in which taxation involves legal repercussion of their onus and those in which this phenomenon does not occur. But to so conclude, it is necessary to interpret this statement without the remnants of financial law and without interference from other sciences. In a second stage we fixed the content and scope of the main signs and compositional phrases of article 166 of the National Tax Code. All with the goal of identifying an interpretation of this legal statement in accordance to the Constitution and general rules themselves on the matter. Held the analytical decomposition of the right to a refund of the undue tax payment set by article 166 of the National Tax Code, we define denotatively that taxes which, by its nature, have repercussions and, as such, have its refund requests submitted to this special rule
Tributário Nacional. Iniciamos nossa pesquisa identificando qual o verdadeiro fundamento validade do direito à restituição do indébito tributário. Nesta fase da investigação, todo o esforço se dirigiu a sintetizar os contornos traçados já na Constituição Federal na delimitação dessa prerrogativa. Em seguida, buscamos responder às seguintes questões: Quando efetivamente é possível falar em indébito tributário? Qual a sua natureza jurídica? Quais são os requisitos, fáticos e jurídicos, para a sua configuração? Qual a posição da jurisprudência judicial, especialmente a do Supremo Tribunal Federal e do Superior Tribunal de Justiça, a respeito do artigo 166 do Código Tributário Nacional? Após intensa reflexão, verificamos que o direito à repetição do tributo indevidamente pago tem fundamento direto na Constituição da República, mas que isso não é suficiente para concluir, indistintamente, pela inconstitucionalidade do artigo 166 do CTN. Isso porque deslocar a legitimidade ativa da regra geral do direito à restituição nos casos de tributos repercutidos ou mesmo exigir prova da ausência de repercussão nas hipóteses em que há presunção legal da sua existência não implica, necessariamente, limitação ou restrição do direito à restituição. Pelo contrário, bem aplicada, é medida indispensável para evitar que se propaguem novas patologias no sistema, desta vez derivadas da própria devolução do indébito, o que, certamente, ocorreria diante da outorga de tratamento uniforme para os casos em que a tributação envolve a repercussão jurídica do seu ônus e para aqueles em que este fenômeno não ocorre. Mas, para assim concluir, é necessário interpretar este enunciado sem os resquícios do direito financeiro, sem interferências de outras ciências. Num segundo momento, fixamos o conteúdo e alcance dos principais signos e locuções compositivas do artigo 166 do CTN. Tudo com o objetivo de identificar uma interpretação deste enunciado legal conforme à Constituição da República e às próprias normas gerais sobre a matéria. Realizada a decomposição analítica do direito à restituição do indébito tributário positivado no artigo 166 do CTN, definimos denotativamente os tributos que, por sua natureza, repercutem e, como tais, têm seus pedidos de restituição submetidos a este especial regramento
Šmíd, Milan. "Mýtný systém Itálie." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72382.
Full textChan, Tsung-che, and 詹宗哲. "The Study of Noncash Properties in Payment of Estate and Gift Taxes." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/22925620459836313850.
Full text輔仁大學
會計學系碩士班
93
In Taiwan, only 3.8% of the estate tax returns are subject to the estate tax. The estate tax revenue is about NT $23 billion per year, account for only about 1.8% of our national total tax revenues; therefore, the estate tax targets only on a small group of people who have high income. For this reason, there is a strong incentive for those rich people to evade tax. Besides, more and more people call for a fair tax reform. Since 2004, government have ruled that people can only file itemized deduction for land donation to government in the amount of acquisition cost on their individual income tax returns. However, there is on such restriction in the estate and gift taxes. Therefore, the objectives of this paper are: (1) to study the regulations of noncash properties in payment of the estate and gift taxes; (2) to collect and to analyze the legal cases of noncash properties in payment of estate and gift taxes from January 1995 to June 2005; (3) to propose suggestions to improve the deficiencies of the noncash properties in payment of the estate and gift taxes. Based on our analyses, there exist a lot of problems of noncash properties in payment of the estate and gift taxes. Because these problems result from the compensation plan of the compulsory purchase and others, they become more complex and hard to solve. The conclusions of this study are: (1) it is easy to result in tax appeal cases when taxpayers ask for using noncash properties in payment of the estate and gift taxes. The main reason is that there is lack of an objective audit standards for taxpayers to apply for using non-taxable noncash properties to pay off the estate and gift taxes. (2) Using “the land reserved for public facilities” (tax-exempt) as the noncash properties to pay for the estate and gift taxes causes government to suffer a great tax revenue loss, and result in rapid growth in the properties waiting for the National Property Bureau to dispose of. (3) It’s an unfair requirement for using noncash properties in payment of the estate and gift taxes, that people must have difficult to pay in cash and the amount of tax to be paid should more than 300,000 dollars. This study proposes short-term and mid-term/long-term reform plans as follows. Short-term reform plans: (1) to formulate an objective audit standard for taxpayers to use noncash properties to pay for the estate and gift taxes. (2) To draw up an evaluation system to estimate the land reserved for public facilities, which allows to value the land at the original cost and plus the interest during the holding time (the rate of investment return). (3) Central government submits the budget and then allocates it to local governments to purchase the lands reserved for public facilities, instead of the compensation plan of the compulsory purchase. The Ministry of Finance can compare the proportion of the government-announced prices to actual prices to bulletin for the cost deduction ratios of the land reserved for public facilities. Mid-term/long-term plans include: (1) to establish an evaluation system to levy tax on real estate and determine the value of noncash properties used in payment of the estate and gift taxes. (2) Align the types of noncash properties allowed in payment of the estate and gift taxes with the national territory development plan. (3) After the lands reserved for public facilities are transferred to government, the National Property Bureau can issue the Transfer of Development Rights (TDRs) based on those reserved land and then utilize TDRs as an object of Real Estate Investment Trust (REITs) to cash their value in the security market.
I-Hsun, Wang, and 王奕勛. "The Study of adjudications about Noncash Properties in Payment of Estate Taxes." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/71659521940273556975.
Full textChing-HuaHsieh and 謝青樺. "The Impact of Fiscal Revenue in Using Physical Objects for Payment of Taxes." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/35603687293450536101.
Full text國立成功大學
財務金融研究所在職專班
101
This study focuses on the problems of “using physical objects for payment of taxes” that was derived from estate and gift tax act, and on the impact upon fiscal revenue. The research domain includes the districts under the administration of National Tax Administration of Southern Taiwan Province, analyzing and exploring the data on the final reports between 1992 and 2011. The reason why uncashed treasury deposit increased was that the restrictions on alternative to using physical objects for payment of taxes were eased in the amendment to estate and gift tax act on January 13, 1995. Either it is “object of taxation” or “any treasure easily sold or kept” might be qualified as alternatives. In order to attract capitals back to Taiwan in 2009, tax act has been substantially revised to adopt 10% single tax rate. The government also realized the fact that physical objects were not easily turned into cashes. Thus, the tax act revision also took measures to tighten up on the alternatives to using physical objects for payment of taxes. According to data analysis, the categories seen in physical objects for payment of taxes were shown from high to low proportion as land, unlisted stocks, listed stocks, creditor’s right, houses, and other investment. Land reserved for public facilities accounted for the highest proportion among all. It is local government’s responsibility to turn the land into cash, while unlisted stocks could not be traded on the open market. Even worse, no creditor’s right has ever been sold. All these contributed to the tremendous uncashed treasury deposit. The study shows that “using physical objects for payment of taxes” accounted for 34% of estate and gift tax, among which 0.78% was turned into cash averagely. There was normally 0.42% lost or written off, which means 33.64% of estate and gift tax was bad debts. The administration of these objects will also incur extra costs. The first suggestion this study comes up with is canceling the alternative to using physical objects for payment of taxes. However, for taxpayer’s sake, an installment plan with various terms is advised to set up based on different tax payable to obviate taxpayer’s immediate need for capital. After the act was revised in 2009, 99% of physical objects for payment of taxes were land reserved for public facilities. It is local government who has the right of compulsory acquisition of the land. If using physical objects for payment of taxes cannot be repealed, it is recommended that estate and gift taxes be categorized as local taxes. By doing so, the problems with land reserved for public facilities were solved instantly. When physical objects cannot be turned into cash in a certain period, it is better to be written off to reflect the actual value of treasury deposit.
Hong-LiangHuo and 霍紅亮. "Taxes Classification and Governments Transfer Payment: A Comparative Study of China and Taiwan Districts." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/66070381835516137232.
Full text國立成功大學
會計學系
102
This paper will explore the histories of the cross-strait taxation reform and analyze the difference and similarity of both taxation structures. Pressure and crisis between the central and local government have temporarily relieved by the emergence of the transfer payment system between their games. This paper will discuss the merit and demerit of the transfer payment system on the basis of the formula as well as the difference, similarity and key areas. The influences of GDP and GINI index from 2003 to 2012 that was imposed by cross-strait transfer payment will be discussed. This paper takes cross-strait transfer payment amount as the major variable and the result shows that cross-strait transfer payment amount does contribute to the increase of GDP, reduction of GINI index and narrow the gap between the poor and the rich.
CHI, YA-LIN, and 紀雅齡. "Factors Affecting the Adoption Intention of Paying Government Fees or Taxes through Mobile Payment Services." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/k6693a.
Full text國立中正大學
資訊管理系研究所
105
Mobile payment, an innovative payment instrument, has been widely applied to promoting the development of business districts and working out marketing strategies in technologically advanced countries and cities. While our domestic market starts stepping into the early stage of mobile payment development, studies on using mobile payment to pay public expenses are still seldom found. However, key factors affecting citizens’ intention to use mobile devices to pay government fees and taxes need to be identified and appropriate measures be developed and applied to ensure successful promotion of this service to public. Based on the Value-Based Adoption Model, VAM, this study integrated perceived risk, trust, and M-payment characteristics into the research model to explore the key factors that affect the usage intention of mobile devices to pay government fees and taxes. An online questionnaire survey was conducted to collect data. 471 valid responses were collected and analyzed with structural equation modeling, SEM, technique. The results showed that perceived value, perceived risk, and trust affected the intention to use mobile payment; mobility, compatibility, and convenience affected functional benefits; and functional benefits, experiential benefits, symbolic benefits and technicality affected perceived value.
Huang, Jian-Ming, and 黃劍銘. "A Study of the Issue of Investment-linked Insurance Taxes—Taking Payment by the Insurer as the Core." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/66739350363864211750.
Full text國立臺灣大學
國家發展研究所
97
Based on the policy objective of social security, tax benefits are provisioned in personal income tax and estate tax. This has been, for a long time, unchanged legislative principle of Income Tax Act, Estate and Gift Tax Act, Insurance Act, and other relevant laws in our nation. The clauses on insurance tax benefits have generally not been altered although the said laws have been amended many times. In 2001, The Insurance Act was amended to allow insurance proprietors to engage in investment-linked insurance operations. After several years of development, this emerging investment insurance with such additional features has become the mainstream commodity in the market. However, whether or not tax benefits should be enjoyed as a traditional commodity has also led to the discussion of different opinions of the pros and cons. The positive says that according to Article 14 of Enforcement Rules for the Insurance Act, investment-linked insurance should still be considered as insurance. Tax benefits provisioned under the relevant norms should be equally applicable in investment-linked insurance benefits. The negative says that investment-linked insurance is the combination of investment and insurance, and revenues from investments should be taxed. As both say has their basis, no consensus has so far been reached. To clarify the controversy, in one way, the income tax norms of the United States, the U.K., Germany and Japan will be introduced in this paper in order to derive at solution plans; in the other, the nature of investment-linked insurance is clarified and relevant judicial practices are collected and analyzed to seek possible ways to settle disputes under the framework of the existing legal system. After research, it is found that foreign legislations are indeed unique. However, whether it is applicable for our nation under the economic principle of taxation is still open to debate. Investment-linked insurance is essentially the combination of insurance and trust. Since funds in general account is transacted based on insurance principles, it is without a doubt that in insurance benefits, funds sourced from general account is entitled to tax benefits. In addition, the principle of equality stated in the constitution is not contravened. However, funds sourced from separate account fall under “incomes derived from trust.” The existing laws are believed to be contravened if the said funds are tax-exempted. It is therefore recommended that Article 14 of Enforcement Rules for The Insurance Act be amended to ensure that the legal definitions of investment-linked insurance are consistent with the nature of investment and trust combined. It is also suggested that the norms in tax laws be amended, which stipulates that in insurance benefits, funds not sourced from general account is not entitled to tax benefits in order to ensure fairness in taxation while promoting the healthy development of the insurance industry, and giving full play to its function to protect the community.
Books on the topic "Payment in lieu of taxes"
United States. Bureau of Land Management. Division of Finance. Payments in lieu of taxes: Fiscal year 1989. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1989.
Find full textFinance, United States Bureau of Land Management Division of. Payments in lieu of taxes: Fiscal year 1991. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1991.
Find full textFinance, United States Bureau of Land Management Division of. Payments in lieu of taxes: Fiscal year 1988. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1988.
Find full textUnited States. Bureau of Land Management. Division of Finance. Payments in lieu of taxes: Fiscal year 1990. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1990.
Find full textUnited States. Bureau of Land Management. Division of Finance. Payments in lieu of taxes: Fiscal year 1992. Washington, D.C.?]: U.S. Dept. of the Interior, Bureau of Land Management, 1992.
Find full textUnited States. Bureau of Land Management. Division of Finance. Payments in lieu of taxes: Fiscal year 2002 : national summary. Washington, D.C.]: U.S. Department of the Interior, Bureau of Land Management, 2002.
Find full textUnited States. Congress. Senate. Committee on Energy and Natural Resources. Payments in lieu of taxes Act: Report (to accompany S. 455). [Washington, D.C.?: U.S. G.P.O., 1994.
Find full textUnited States. Congress. Senate. Committee on Energy and Natural Resources. Payments in lieu of taxes for unorganized boroughs in Alaska: Report (to accompany S. 761). [Washington, D.C.?: U.S. G.P.O., 1994.
Find full textUnited States. Congress. Senate. Committee on Energy and Natural Resources. Secure Rural Schools and payment in lieu of taxes: Hearing before the Committee on Energy and Natural Resources, United States Senate, One Hundred Thirteenth Congress, first session ... March 19, 2013. Washington: U.S. Government Printing Office, 2013.
Find full textNew York (N.Y.). Office of the Comptroller. Bureau of Financial Audit. Audit of the administration of payments in lieu of taxes under economic development corporation and industrial development agency leases: Audit report. New York: Office of the Comptroller, Bureau of Financial Audit, 2005.
Find full textBook chapters on the topic "Payment in lieu of taxes"
Asakawa, Kenji, Kouichi Kimoto, Shiro Takeda, and Toshi H. Arimura. "Double Dividend of the Carbon Tax in Japan: Can We Increase Public Support for Carbon Pricing?" In Economics, Law, and Institutions in Asia Pacific, 235–55. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-6964-7_13.
Full textBurman, Leonard E., and Joel Slemrod. "Other Kinds of Taxes." In Taxes in America. Oxford University Press, 2020. http://dx.doi.org/10.1093/wentk/9780190920869.003.0005.
Full text"Deal Structuring: Payment Terms, Taxes, and Financing." In Buying, Selling, and Valuing Financial Practices + Website: The FP Transitions M&A Guide, 143–73. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119207405.ch7.
Full textSijpesteijn, Petra M. "Concerning an injustice and the payment of taxes." In Shaping a Muslim State, 369–73. Oxford University Press, 2013. http://dx.doi.org/10.1093/acprof:oso/9780199673902.003.0028.
Full textBaker, John. "Assumpsit in lieu of debt." In Baker and Milsom Sources of English Legal History, 448–83. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198847809.003.0016.
Full textBen Said, Yosra, Nejia Zaouali, and Fatma Hakim. "Determinants of Zakat Payment to Zakat Institution." In Advances in Electronic Government, Digital Divide, and Regional Development, 38–53. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-3452-6.ch003.
Full textGardner, B. Delworth. "The Economic Effects of Using Property Taxes in Lieu of Direct User Fees to Pay for Water." In Aquanomics, 225–46. Routledge, 2017. http://dx.doi.org/10.4324/9781315082196-9.
Full textBanerjee, Tuhin. "E-Commerce." In Advances in Electronic Commerce, 158–69. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3787-8.ch010.
Full textPerrings, Charles. "Conservation at the National Level." In Conservation, 305–30. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780190613600.003.0013.
Full textTemin, Peter. "Land Ownership." In The Roman Market Economy. Princeton University Press, 2012. http://dx.doi.org/10.23943/princeton/9780691147680.003.0007.
Full textConference papers on the topic "Payment in lieu of taxes"
OPPONG, SAMUEL. "Factors affecting payment of income Taxes by artisanal firms in kumasi." In Third International Conference on Advances in Economics, Management and Social Study - EMS 2015. Institute of Research Engineers and Doctors, 2015. http://dx.doi.org/10.15224/978-1-63248-058-3-94.
Full textEgede, Frank, Oghenerume Ogolo, Victor Anochie, Amina Danmadami, and Zephaniah Ajibade. "Application of the Delayed Royalty Framework for Onshore Petroleum Investment in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/208264-ms.
Full textKim, Elena Alekseevna, and Zoya Andreevna Tereshko. "Audit of payment of consolidated tax-payers as a tool of optimizing separate taxes in Russia Federation." In 3d International Scientific and Practical Conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-115855.
Full textKHASAEV, Gabibulla, Alexandr VLASOV, Dariya VASILIEVA, and Velta PARSOVA. "CRITERIA OF ECONOMIC EFFICIENCY OF LAND STOCK MANAGEMENT." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.250.
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