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Journal articles on the topic 'Revenue Commissioners'

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Published: 4 June 2021

Last updated: 8 February 2022

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1

Sandler, Daniel. "The Revenue Giveth—The Revenue Taketh Away." Cambridge Law Journal 53, no. 2 (July 1994): 273–81. http://dx.doi.org/10.1017/s0008197300099049.

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Tax legislation is probably the lengthiest and most complex legislation enacted in the United Kingdom. But the sheer volume of the legislation has not brought certainty of meaning or predictability of application. The legislation is seriously wanting in clarity and simplicity. The Commissioners of Inland Revenue are responsible for the “collection and management of the inland revenue”, and “have all necessary powers for carrying into execution every Act of Parliament relating to inland revenue”.

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2

Shah, Rajiv. "INDIRECT ENRICHMENT IN THE SUPREME COURT." Cambridge Law Journal 76, no. 3 (November 2017): 490–92. http://dx.doi.org/10.1017/s0008197317000757.

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A customer purchases services from a supplier to which VAT at the applicable rate is added but VAT was not actually due. Is the customer able to recover these payments by bringing an unjust enrichment claim against the Revenue and Customs Commissioners? “Yes”, answered the Court of Appeal, on the basis that as a matter of “economic reality” the Commissioners were enriched at the expense of the customers, and that such an enrichment was unjust because VAT was not actually due. Lord Reed, giving the unanimous judgment of the Supreme Court, reversed that decision: Investment Trust Companies (In Liquidation) v Revenue and Customs Commissioners [2017] UKSC 29; [2017] 2 W.L.R. 1200. The customers did not have an unjust enrichment claim against the Commissioners because their enrichment was not “at the expense of” the customers.

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3

Sutarmin, Achmad. "MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2015." JURNAL MANAJEMEN MOTIVASI 13, no. 2 (December 28, 2017): 947. http://dx.doi.org/10.29406/jmm.v13i2.726.

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ABSTRAKPenelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh penerapan mekanisme good corporate governance terhadap manajemen laba. Mekanisme good corporate governance dalam penelitian ini diproksikan dengan ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial dan kepemilikan institusional. Manajemen laba dalam penelitian ini diukur dengan conditional revenue model yang dikembangkan oleh Stubben (2010). Penerapan ukuran komite audit, dan kepemilikan manajerial diukur menggunakan variabel dummy. Adapun kepemilikan Institusional diukur menggunakan persentase kepemilikan saham, ukuran dewan komisaris diukur menggunakan indikator jumlah anggota dewan komisaris baik yang berasal dari internal perusahaan maupun jumlah dari eksternal perusahaan, sedangkan dewan komisaris independen diukur dengan membagi jumlah dewan komisaris independen dengan total anggota dewan komisaris. Penelitian ini menggunakan sampel dari seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2014-2015. Penarikan sampel dalam penelitian ini menggunakan metode sensus (sampling jenuh) dan diperoleh 151 perusahaan yang digunakan sebagai sampel. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda. Kata kunci: ukuran komite audit, ukuran dewan komisaris, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, manajemen laba. ABSTRACT The purpose of this research is to provide empirical evidence about the influence of mechanisms application of good corporate governance toward profit management. Good corporate governance mechanisms in this research are proxied with audit committee standard, commissioners board standard, independent board of commissioners, managerial ownership and institutional ownership. The profit management in this research is measured by the conditional revenue model developed by Stubben (2010). The Implementation of audit committee standard and managerial ownership is measured by using dummy variables. The institutional ownership is measured by using the percentage of share ownership, the board of commissioners standard is measured by using the total indicators of the board commissioners members , both internal and external, while the independent board commissioner is measured by dividing the number of independent board commissioners with total members of the board of commissioners. This research uses samples from all manufacturing companies listed on the Indonesia Stock Exchange during the period 2014-2015. The sampling in this research by using census method (saturated sampling) and obtained 151 companies used as samples. The analysis method in this research using multiple regression analysis.Keywords: audit committee standard, board commissioners standard, independent board of commissioners, managerial ownership, institutional ownership, profit management.

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4

Stolberg, Mary M. "Oleo, Whiskey, and Cigars: How William Henry Osborn Implemented the 1913 Federal Income Tax." Accounting Historians Journal 46, no. 2 (September 1, 2019): 57–65. http://dx.doi.org/10.2308/aahj-52542.

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ABSTRACT Many scholars have chronicled the long political and legal battle that led to ratification of the 16th Amendment on February 25, 1913. However, none have described how the Bureau of Internal Revenue implemented the tax in only six months on a shoestring budget. William H. Osborn, the commissioner who oversaw the effort, left a diary of his experiences, which sheds light on the political, budgetary, and bureaucratic challenges he faced. While most internal revenue commissioners work in relative obscurity, Osborn won public acclaim by pursuing long-neglected evasions with headline grabbing criminal cases, pushing against patronage to hire qualified agents, and instituting cost-saving efficiencies. He melded political acumen, administrative genius, and a talent for inspiring his employees to build the basic framework for modern federal income tax collections. His experiences highlight the important, but often overlooked, role played by skilled bureaucrats.

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5

Alvenina, Felicia Quinta Yulia. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014–2019." MEDIA AKUNTANSI DAN PERPAJAKAN INDONESIA 2, no. 2 (March 2, 2021): 87–106. http://dx.doi.org/10.37715/mapi.v2i2.1721.

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Tax is one of the largest state revenues so that the governmenttries to maximize tax revenue but it is different from companies that wantto minimize taxes. In minimizing the tax, the company implements taxavoidance. The company avoids tax due to the lack of internal supervisionof the company, therefore the need for a system that directs and regulatesthe relationships of interested company side in making policies within thecompany. The system is good corporate governance. The purpose of thisstudy was to determine the effect of good corporate governance on tax avoidance.Good corporate governance in this study is proxied by executive compensation,institutional ownership, managerial ownership, independent boardof commissioners, audit committee, and audit quality. Tax avoidance ismeasured using the Cash Effective Tax Rate (CETR). The research samplewas 47 mining sector companies listed on the IDX in 2014–2019, and obtained213 research data. The results in this study say that executive compensationhas a negative effect on tax avoidance, institutional ownershipand managerial ownership have a positive effect on tax avoidance and theindependent board of commissioners, audit committee, audit quality has noeffect on tax avoidance.

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6

Jones, Emma. "Exmoor Coast Boat Cruises Ltd v HM Revenue and Customs Commissioners." Oxford Journal of Law and Religion 4, no. 2 (April 8, 2015): 332–33. http://dx.doi.org/10.1093/ojlr/rwv018.

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7

Warbrick, Colin, Dominic McGoldrick, and Colin Warbrick. "II. Unrecognised States and Liability for Income Tax." International and Comparative Law Quarterly 45, no. 4 (October 1996): 954–60. http://dx.doi.org/10.1017/s0020589300059807.

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The object of this short note is to draw attention to a decision of the Special Commissioners of Inland Revenue (the Commissioners) which deals with the liability for income tax of officials of an unrecognised State.1 Section 321 of the Income and Corporation Taxes Act 1988 (the Taxes Act) provides exemption from liability for income tax for foreign consuls in the United Kingdom and for “an official agent in the United Kingdom for any foreign state, not being … a Commonwealth citizen”. An “official agent” is a person, other than a consul, “who is employed on the staff of any consulate, official department or agency of a foreign state”.

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8

Sinclair, Andrew. "Commissioners for Her Majesty's Revenue and Customs v Marks and Spencer PLC." European Law Reports 15, no. 1 (January 1, 2011): 10–87. http://dx.doi.org/10.5235/109132911794378096.

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9

Sinclair, Andrew. "Commissioners for Her Majesty's Revenue and Customs v Marks and Spencer plc." European Law Reports 16, no. 2 (March 1, 2012): 275–301. http://dx.doi.org/10.5235/109132912799939439.

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10

Sinclair, Andrew. "Investment Trust Companies (In Liquidation) v Commissioners for Her Majesty's Revenue and Customs." European Law Reports 16, no. 4 (July 30, 2012): 470–538. http://dx.doi.org/10.5235/109132912802246145.

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11

Sinclair, Andrew. "Commissioners for Her Majesty's Revenue and Customs v S&i Electronics PLC." European Law Reports 16, no. 5 (September 15, 2012): 600–620. http://dx.doi.org/10.5235/109132912802718268.

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12

Butler, Oliver Michael. "CONFIDENTIALITY AND PUBLIC AUTHORITIES: FUNDAMENTAL RIGHTS, LEGALITY AND DISCLOSURE FOR STATUTORY FUNCTIONS." Cambridge Law Journal 76, no. 2 (July 2017): 253–56. http://dx.doi.org/10.1017/s0008197317000538.

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TAXPAYER confidentiality has a long history of protection in the UK. It is a fundamental part of the tax system. It has been considered invaluable by the executive for the efficient collection of taxation, protected by Parliament since the Income Tax Act 1799 and recognised by the courts as a “vital element in the working of the system” (Inland Revenue Commissioners v National Federation of Self-Employed and Small Businesses Ltd. [1982] A.C. 617, 633, per Lord Wilberforce).

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13

Cleary, Niamh. "More Questions Than Answers:Test Claimants in the Fii Group Litigation v Revenue And Customs Commissioners." King's Law Journal 24, no. 1 (March 15, 2013): 130–46. http://dx.doi.org/10.5235/09615768.24.1.130.

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14

Sari, Novita, Elvira Luthan, and Nini Syafriyeni. "Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014-2018." Jurnal Ilmiah Universitas Batanghari Jambi 20, no. 2 (July 1, 2020): 376. http://dx.doi.org/10.33087/jiubj.v20i2.913.

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The biggest source of state income comes from taxes. So the Indonesian government continues to strive to improve tax revenue optimization measures to maximize revenue from the tax sector. But until now many citizens still consider tax as a burden. The company or entity still considers tax as an expense that will reduce the company's net profit. Taxpayers will tend to look for ways to reduce the tax they pay, both legally and illegally, one of which is the practice of tax avoidance Tax avoidance is a complex and unique problem because on one hand tax avoidance does not violate the law, on the other hand tax avoidance is not wanted by the government because it reduces income for the country. The purpose of this study is to analyze the effect of profitability, leverage, the proportion of independent commissioners, institutional ownership, and company size, on tax avoidance. The population of this research is the entire manufacturing company registered in indonesia stock exchange (BEI ) 2014-2018 during the period.A method of sampling nonprobability using methods with techniques of sampling purposive sampling .The technique of analysis of data using the test is the classic normality, multikolinieritas, heteroskedastisitas test, and autokorelasi test. Testing the hypothesis of the use of regression analysis double. The results of the study show that there is an influence between profitability and the proportion of independent commissioners on tax avoidance, while the variable leverage, institutional ownership and firm size do not show an influence on tax avoidance.

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15

Soewignyo, Fanny, and Tonny Irianto Soewignyo. "The Influence of Talent Factors on Business Performance." Issues In Social And Environmental Accounting 9, no. 1 (March 31, 2015): 76. http://dx.doi.org/10.22164/isea.v9i1.100.

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To contribute to the debate concerning performance measurement, this study investigated some talent factors that can influence business performance of Indonesian finance industry and to provide a framework by which business leaders could assess their current management capabilities.<br />Using purposive sampling, 56 finance companies listed on Indonesia Stock Exchange in 2012 were selected. Corporate governance aspects were measured by employing 12 talent factors and business performance was measured using profit per employee, revenue per employee, and market capitalization per employee. 12 hypotheses were tested using multiple regression analysis. The authors concluded on 2 things. Firstly, the greater the number of audit committee members, the higher the profit per employee and secondly, higher remuneration for directors and commissioners induced better business performance, as measured by three indicators. However, larger number of employees worsens profit per employee, revenue per employee, and market capitalization per employee.<br /> <br /><br />

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16

WALSH, PATRICK A. "THE FISCAL STATE IN IRELAND, 1691–1769." Historical Journal 56, no. 3 (August 5, 2013): 629–56. http://dx.doi.org/10.1017/s0018246x13000137.

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ABSTRACTThis article examines the Irish fiscal-military state in the eighteenth century. It locates the Irish state within a broader imperial context showing how Ireland contributed to the wider British imperial project. In particular, this article looks at the development of an efficient tax-gathering apparatus, showing how the revenue board, the most pervasive agency of the eighteenth-century Irish state, extracted increasing levels of taxation from a sometimes hostile population. Drawing extensively on the records of the Irish revenue commissioners, a very rich if under utilized source, it demonstrates for the first time the levels of taxation raised in Ireland, while also exploring how these taxes were collected. It concludes that this period saw the expansion of an increasingly professional bureaucracy, challenging existing interpretations that have focused predominantly on politicization. The final section looks at issues of evasion and compliance, showing the difficulties faced by the Irish state in this period, as it expanded deeper into Irish society.

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17

Ajai, Olawale. "Recovery of interest by banks: a critical examination of Nigerian case law." Journal of African Law 41, no. 1 (1997): 109–17. http://dx.doi.org/10.1017/s0021855300010019.

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It is well settled that interest is chargeable only where an agreement expressly or impliedly so stipulates, where statute so provides, or where a mercantile custom to that effect exists. Recovery of interest by banks developed from mercantile customs. These were designed in such a way as to avoid the usury laws which initially outlawed usury but then subsequently allowed interest up to a rate of 10 per cent at the most liberal period before the English Usury Laws Repeal Act of 1854 swept away all restrictions on money lending. Lord Macmillan gave the following account of the recovery of compound interest in Paton v. Inland Revenue Commissioners:

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18

Sinclair, Andrew. "Test Claimants in the Thin Cap Group Litigation V Commissioners for Her Majesty's Revenue and Customs." European Law Reports 15, no. 5 (September 1, 2011): 651–718. http://dx.doi.org/10.5235/109132911797215228.

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19

Botell, Steven. "Harvey (t/a Sun Ice Air Conditioning Services) v Her Majesty’s Commissioners for Revenue & Customs." Oxford Journal of Law and Religion 5, no. 3 (October 2016): 644.2–645. http://dx.doi.org/10.1093/ojlr/rww048.

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20

Sinclair, Andrew. "R (Minister for Economic Development of the States of Jersey) v Commissioners for Her Majesty's Revenue and Customs R (The States of Guernsey) V (1) HM Treasury (2) the Commissioners for Her Majesty's Revenue and Customs." European Law Reports 16, no. 5 (September 15, 2012): 621–39. http://dx.doi.org/10.5235/109132912802718222.

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21

Imam, Sentot, and Wahyono Wahyono. "PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN JASA DI INDONESIA (STUDI KASUS PADA PERUSAHAAN JASA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2005-2007)." Jurnal Akuntansi Indonesia 1, no. 1 (November 14, 2016): 40. http://dx.doi.org/10.30659/jai.1.1.40-49.

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Purpose of this research is to find the empirical proof that the board composition, board size, the existence of audit committees, company size and managerial ownership affects some earnings management. With Corporate Governance in the company are expected to affect corporate earnings management actions. This research uses the entire population of IDX services company in the year 2005-2007, using purposive sampling techniques sampling the sample obtained by 25 companies. The results using multiple regression analysis is the composition of the board of commissioners, the overall effect of revenue management. This is evidenced by the significance value of 0.002 <0.05. Board size effect on earnings management. This is evidenced by the significance 0.018 <0.05. Audit committees have no effect on earnings management .. This is evidenced by the significance 0.236> 0.05. Size does not affect the company’s revenue management, as evidenced by the value of significance 0.222 <0.05. Managerial ownership has no effect on earnings management, as evidenced by the significance value of 0.581> 0.05.

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22

Sinclair, Andrew. "(1) FJ Chalke Limited (2) AC Barnes (Wokingham) Limited v Commissioners for Her Majesty's Revenue and Customs." European Law Reports 14, no. 5 (September 1, 2010): 539–82. http://dx.doi.org/10.5235/109132910792476810.

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23

Wilson, E. "The Trustees of the Nelson Dance Family Settlement v The Commissioners for HM Revenue & Customs (HMRC)." Trusts & Trustees 15, no. 4 (April 13, 2009): 231–34. http://dx.doi.org/10.1093/tandt/ttp025.

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24

Kamul, Imora, and Ernie Riswandari. "Pengaruh Gender Diversity Dewan, Ukuran Dewan Komisaris, Komisaris Independen, Komite Audit dan Konsentrasi Kepemilikan terhadap Agresivitas Pajak." JABI (Jurnal Akuntansi Berkelanjutan Indonesia) 4, no. 2 (August 21, 2021): 218. http://dx.doi.org/10.32493/jabi.v4i2.y2021.p218-238.

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AbstractTax aggressiveness is an action taken in order to reduce the burden of income tax by using legal (tax avoidance) and illegal (tax evasion) planning methods, which harm the government because it will reduce tax revenue. This study aims to obtain empirical evidence regarding the effect of board gender diversity, board of commissioners size, independent commissioners, audit committee and ownership concentration on tax aggressiveness. This study used the purposive sampling method and produced a final sample of 33 consumer goods sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. This study uses secondary data in the form of annual reports and company annual financial reports obtained from www.idx.co.id. The research analysis method used is the multiple regression analysis methods with a significance level of 5%. Data processing was performed using SPSS version 26. The results showed that board gender diversity, independent commissioners, audit committee and ownership concentration had no significant effect on tax aggressiveness. Meanwhile, the size of the board of commissioners has a significant negative effect on tax. From the research results, it is concluded that the size of the board of commissioners is a driving factor for management's honesty in financial reporting so as to reduce tax aggressiveness. AbstrakAgresivitas pajak adalah sebuah tindakan yang dilakukan dalam rangka mengurangi beban pajak penghasilan dengan metode perencanaan legal (tax avoidance) maupun ilegal (tax evasion) yang di mana tentunya merugikan negara karena akan memperkecil penerimaan pajak negara. Penelitian ini bertujuan mendapatkan bukti empiris mengenai pengaruh gender diversity dewan, ukuran dewan komisaris, komisaris independen, komite audit dan konsentrasi kepemilikan terhadap agresivitas pajak. Penelitian ini menggunakan metode pengambilan sampel purposive sampling dan menghasilkan sampel akhir sebanyak 33 perusahaan manufaktur sub-sektor consumer goods yang terdaftar di Bursa Efek Indonesia Periode 2017-2019. Penelitian ini menggunakan data sekunder berupa laporan tahunan dan laporan keuangan tahunan perusahaan yang diperoleh dari www.idx.co.id. Metode analisis penelitian yang digunakan adalah metode analisis regresi berganda dengan tingkat signifikansi sebesar 5%. Pengolahan data dilakukan dengan SPSS versi 26. Hasil penelitian menunjukkan bahwa gender diversity dewan, komisaris independen, komite audit dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap agresivitas pajak. Sedangkan ukuran dewan komisaris berpengaruh signifikan negatif terhadap agresivitas pajak. Dari hasil penelitian, diperoleh kesimpulan bahwa ukuran dewan komisaris merupakan faktor pendorong kejujuran manajemen dalam pelaporan keuangan sehingga dapat mengurangi agresivitas pajak.

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25

Yip, Man. "The use value of money in the law of unjust enrichment." Legal Studies 30, no. 4 (December 2010): 586–609. http://dx.doi.org/10.1111/j.1748-121x.2010.00166.x.

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In Sempra Metals Ltd v Inland Revenue Commissioners, the House of Lords, by a majority, recognised the right to recover compound interest for the ‘use value of money’, an independent benefit from the principal sum. This right is based in the principle of unjust enrichment. Nevertheless, the House of Lords could not agree on the proper understanding of ‘use value of money’ and left many important questions unaddressed which are crucial for paving the way forward for a claim for the ‘use value of money’. This paper will meet the following challenges – to justify the majority's position in Sempra Metals in recognising a right to compound interest for the ‘use value of money’; deal with the theoretical basis of ‘use value of money’; and recommend a model as the way forward for this newly recognised claim.

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26

Yoon, K. Paul, and Mohammad Sedaghat. "Rank Power Analysis For Comparative Strength Of Professional Sports Franchises." Journal of Applied Business Research (JABR) 36, no. 4 (July 1, 2020): 181–96. http://dx.doi.org/10.19030/jabr.v36i4.10353.

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Major professional sports teams are nowadays complex businesses, intrinsically concerned with matters of economics and finance. Performances of each teams and each franchises vary greatly. This paper makes comparative performance analyses for four profession franchises in North America. Four financial measures are chosen to represent team performances: attendance, revenue, payroll, and profit. First, the box-plot was utilized to measure the spread of the power (wealth) of each league with respect to each measures. Second, the rank-power distribution was used to visualize the team’s relative standings in each measures and in each franchises. Most team performances were observed to follow the Pareto principle: few teams scored very high (significant few); large numbers of teams scored very low (trivial many). These qualitative findings can be a useful guide for franchise owners and commissioners for the future strategic planning.

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Barmes, L. "Note. The charitable status of Training and Enterprise Councils. Commissioners of Inland Revenue v Oldham Training and Enterprise Council." Industrial Law Journal 26, no. 2 (June 1, 1997): 169–70. http://dx.doi.org/10.1093/ilj/26.2.169.

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Agthe, Donald E., and R. Bruce Billings. "The Role of Football Profits in Meeting Title IX Gender Equity Regulations and Policy." Journal of Sport Management 14, no. 1 (January 2000): 28–40. http://dx.doi.org/10.1123/jsm.14.1.28.

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A conceptual model was developed to measure the influence of football profits on meeting Title IX gender equity requirements in athletic aid and participation at NCAA Division I-A institutions. Teams in Division I-A of the NCAA play intercollegiate sports at the highest level of competition. Football profits are the largest source of fan based revenue at most Division I-A institutions. An empirical version of the model including football profit, other men's sports profits, conference membership, undergraduate enrollment, endowment, and the existence of the state funding was estimated for 93 institutions. These factors, except undergraduate enrollment and other men's sports profits, significantly influenced meeting the athletic aid standard. Endowment, state funding, and conference membership significantly influenced compliance with participation standard. In addition to the quantitative analysis, responses to an original survey of Division I conference commissioners added a qualitative dimension to this study.

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29

Ghosh, Shrimoyee Nandini. "‘Not worth the paper it’s written on’: Stamp paper documents and the life of law in India." Contributions to Indian Sociology 53, no. 1 (February 2019): 19–45. http://dx.doi.org/10.1177/0069966718810566.

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This article is an ethnographic exploration of a promiscuously present and instantly recognisable legal and cultural artefact in India, the stamp paper document under the Indian Stamp Act, 1899. The ‘stamp paper’ is a documentary form that is constantly escaping from its legal moorings in revenue and evidentiary law, and is being replicated, mimed and recommissioned, both in form and in substance, and in ways which blur the domains of the legal, the quasi-legal and the non-legal. Its bureaucratic authority is produced through protocols and rituals of writing, verification, identification, attestation and authorisation performed by paper workers such as court typists, stamp vendors, notaries and oath commissioners. Yet the stamp paper is simultaneously viewed as notoriously fraudulent and legally invalid—its use redundant and truth functionaries infamously corruptible. Focusing on the materiality of the stamp paper, as it circulates through the interstitial spaces of Patiala House Court Complex in New Delhi, this article seeks to address this curious paradox and provides an account of the social life of law through the travels of an emblematic yet dubious legal form.

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30

Suwandi, Suwandi. "Koneksi Politik Memperkuat Good Corporate Governance Terhadap Penghindaran Pajak." Akuntabilitas 14, no. 1 (June 26, 2021): 101–12. http://dx.doi.org/10.15408/akt.v14i1.17306.

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The purpose of this study was to examine the influence of the interaction of political connections with Good Corporate Gavernance (GCG) on tax avoidance. The samples in this study were all manufacturing companies on the Indonesia Stock Exchange (BEI). The method of determining the sample using purposive sampling in accordance with predetermined criteria and obtained a sample of 279. The analysis technique is multiple linear regression. The test results of multiple linear regression analysis show that GCG has no effect on tax avoidance, while the interaction of political connections with Good Corporate Gavernance (GCG) has a significant effect on tax avoidance, so Good Corporate Gavernance (GCG) is proxied by the board of commissioners and audit committee purely moderating while the board of directors is a pseudo variable or quasi moderating. Tax avoidance is an effort to ease the tax burden by not violating the law. Tax avoidance is a complex and unique issue because it does not violate the law (legal) but is unwanted by the government because it reduces state revenue.

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31

Gibbs, J. "R v COMMISSIONERS OF INLAND REVENUE EX P. (1) PROFESSIONAL CONTRACTORS' GROUP LTD, (2) VAN ZUNDERT AND (3) SQUARE MILE PROJECTS LTD." European Law Reports 5, no. 2 (March 1, 2001): 125–35. http://dx.doi.org/10.5235/elr.v5n1.125.

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32

Burton, J. "R v COMMISSIONERS OF INLAND REVENUE EX P. (1) PROFESSIONAL CONTRACTORS' GROUP LTD, (2) VAN ZUNDERT AND (3) SQUARE MILE PROJECTS LTD." European Law Reports 5, no. 4 (July 1, 2001): 514–66. http://dx.doi.org/10.5235/elr.v5n1.514.

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33

Gibbon, M. "Apportioning trust expenses between income and capital: Commissioners for HM Revenue & Customs v Trustees of the Peter Clay Discretionary Trust [2008] EWCA Civ 1441." Trusts & Trustees 15, no. 3 (March 9, 2009): 166–70. http://dx.doi.org/10.1093/tandt/ttp007.

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Giles, J. "Blackburn and others v HM Revenue and Customs Commissioners: [2013] UKFTT 525 (TC): First-Tier Tribunal Tax Chamber: Her Honour Judge Barbara Mosedale: 2 October 2013." Oxford Journal of Law and Religion 3, no. 1 (February 1, 2014): 187–88. http://dx.doi.org/10.1093/ojlr/rwt054.

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Rockerbie, Duane, and Stephen Easton. "Revenue Sharing in Major League Baseball: The Moments That Meant so Much." International Journal of Financial Studies 6, no. 3 (August 6, 2018): 71. http://dx.doi.org/10.3390/ijfs6030071.

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Revenue sharing is a common league policy in professional sports leagues. Several motivations for revenue sharing have been explored in the literature, including supporting small market teams, affecting league parity, suppressing player salaries, and improving team profitability. We investigate a different motivation. Risk-averse team owners, through their commissioner, are able to increase their utility by using revenue sharing to affect higher order moments of the revenue distribution. In particular, it may reduce the variance and kurtosis, as well as affecting the skewness of the league distribution of team local revenues. We first determine the extent to which revenue sharing affects these moments in theory, then we quantify the effects on utility for Major League Baseball over the period 2002–2013. Our results suggest that revenue sharing produced significant utility gains at little cost, which enhanced the positive effects noted by other studies.

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Sinclair, Andrew. "(1) Test Claimants in the ACT Group Litigation (Class 4) (2) Test Claimants in the ACT Group Litigation (Class 2) v Commissioners of Her Majesty's Revenue & Customs." European Law Reports 15, no. 4 (July 1, 2011): 489–523. http://dx.doi.org/10.5235/109132911796370119.

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Elegido, J. M. "Void Assessments to Income Tax in Nigeria." Journal of African Law 32, no. 1 (1988): 44–63. http://dx.doi.org/10.1017/s0021855300010214.

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Many Nigerian decisions in tax cases have firmly established the possibility of raising the defence of lack of jurisdiction in the assessment in an action for recovery of tax. This development has resulted from decisions of the courts and has led to a significant shift from the practice in the U.K. There— aside from the possibility of applying in rather exceptional cases for judicial review—the consideration of any issues, whether of fact or of law, as to the merits of an assessment is confined to appeals before the Commissioners with further appeal to the High Court on points of law. This apparently technical difference has had great practical importance. Recourse to the courts for the purpose of tax recovery has become more difficult for the Revenue and this has encouraged the development of extra-judicial methods of tax collection.A study of those Nigerian decisions that have established, extended and applied this doctrine, and of its consequences, should be of interest in other anglophone African countries. The income tax statutes of many such countries are basically similar due to their common descent from a “Model Ordinance” prepared in the U.K. in 1922. Decisions of the Nigerian Courts on the construction of provisions of the Nigerian tax statutes are of persuasive authority in other Commonwealth countries with similar provisions in their own tax enactments.This paper first provides a broad outline of the Nigerian legislation on tax assessments, appeals and collection in order to facilitate the understanding of the points discussed later.

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Hopkins, G. "United Grand Lodge of England v The Commissioners for Her Majesty's Revenue and Customs: [2014] UKFTT 164 (TC): First-tier Tribunal (Tax Chamber): Charles Hellier J, Julian Stafford: 3 February 2014." Oxford Journal of Law and Religion 3, no. 3 (August 21, 2014): 527–28. http://dx.doi.org/10.1093/ojlr/rwu032.

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Loan, A. "VAT on management of collective investments funds: JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Custom (C-363/05)." Trusts & Trustees 15, no. 4 (April 17, 2009): 243–45. http://dx.doi.org/10.1093/tandt/ttp022.

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Guess, Aundrea Kay, Lowell Broom, and James Reburn. "Jefferson County Alabama: a dark cloud looms." CASE Journal 12, no. 2 (May 5, 2016): 233–47. http://dx.doi.org/10.1108/tcj-01-2015-0004.

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Synopsis Jefferson County was in a financial crisis as the commissioners faced a decision concerning whether the County should file for bankruptcy. The County was under an EPA mandate to update an outdated and overrunning sewer system. Estimates to do the work ranged from $250 million to $1.2 billion. The situation led to graft, corruption, bribery and illegal activities. More than 20 people were prosecuted in association with the illegal activities involved in financing and construction of the sewer system and four of the five commissioners were sentenced for their involvement in the corruption. Five new commissioners were elected and had to determine what to do after the down-grade of the County's bonds and warrants; the reduced revenues; and the corruption had put the County in a situation where funds were not available to continue to operate the County and provide services to its citizens. Should they declare bankruptcy or choose other paths open to them? Research methodology Data sources – this case is based on field research and interviews with a commissioner, court documents and from many other public sources. Extent of disguise – the case is not disguised. Relevant courses and levels The case can be used in graduate or upper division undergraduate courses in accounting, strategy, public administration or finance. There are several topics in the case that could be addressed: governance; economics, government and political issues, ethics, accounting, financial instruments, and strategy.

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Moosa, Fareed. "Protecting taxpayer information from the public protector – A ‘just cause’?" Journal of Corporate and Commercial Law & Practice, The 6, no. 2 (2020): 190–211. http://dx.doi.org/10.47348/jccl/v6/i2a7.

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Under the Tax Administration Act, 2011 (TAA), taxpayers enjoy a right to privacy of information disclosed to the South African Revenue Service (SARS). This note shows that tax officials are obliged to protect the secrecy thereof. It is argued that the Commissioner for the SARS correctly resisted compliance with a subpoena issued by the Public Protector for access to the records of former President Jacob Zuma. If it acquiesced without objection, shock waves would have reverberated through South Africa’s tax community. It is contended that the Commissioner’s decision to maintain taxpayer secrecy under pain of a potential criminal sanction contributed to restoring some of the lost confidence and respect for the SARS which has, in recent times, endured reputational damage owing to internal squabbles which morphed into public scandals. This note hypothesises that CSARS v Public Protector is good authority for the proposition that governmental departments and state institutions not expressly mentioned in s 70 of the TAA do not have statutory rights of access to taxpayer information and must, to gain access, follow due process. This note argues that the judgment in casu is not only a victory for taxpayer rights but also for the rule of law.

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Climent-Serrano, Salvador, and Jose M. Pavía. "DETERMINANTS OF PROFITABILITY IN SPANISH FINANCIAL INSTITUTIONS. COMPARING AIDED AND NON-AIDED ENTITIES." Journal of Business Economics and Management 16, no. 6 (December 24, 2015): 1170–84. http://dx.doi.org/10.3846/16111699.2013.801881.

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The last financial crisis has led to the greatest contribution of public funds ever made to Spanish banks. This paper studies why the need for support has been asymmetric, with not all of the institutions requiring aid. Based on profitability of assets (ROA), we determine using panel data econometric and logit response models the components of profit and loss accounts that generated profitability as well as the factors leading to some entities to ask for aid. The analyses show that before the beginning of the crisis there were significant differences between entities that needed aid and those that did not. The most profitable banks grounded their success in the traditional revenue components of financial institutions (such as margin on interest rates and commissions), as well as in revenues obtained from participated companies and extraordinary results. The model offers a tool to detect entities in difficulties in advance, reducing the financial and social costs of public interventions. The factors more impacting on profitability of Spanish institutions are also identified.

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Mason, Daniel S. "Revenue Sharing and Agency Problems in Professional Team Sport: The Case of the National Football League." Journal of Sport Management 11, no. 3 (July 1997): 203–22. http://dx.doi.org/10.1123/jsm.11.3.203.

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Although initially developed as cartels of independently owned and operated clubs joining to produce a sports product for spectator consumption, professional sports leagues have emerged as monopolies wielding significant economic power. By increasing revenue-sharing practices, and thus attempting to align owner interests, leagues have become single-business entities that maximize wealth for the league as a whole. Over the past four decades, the National Football League has implemented such practices to become the most popular team sport in North America. Using agency theory, this paper examines how the NFL's former commissioner, Pete Rozelle, and the League Executive Committee used these practices in order to increase League revenues and decrease opportunistic behavior by team owners. However, certain owners continue to act entrepreneurially, to the detriment of the League as a whole. This behavior is congruent with the tenets of agency theory, which contend that interests will diverge within a principal-agent relationship (e.g., the NFL— NFL teams). Until such time that team owners realize that the welfare of the other League clubs, along with their competitive equality, is paramount in retaining interest in and producing the League product, professional sports leagues will continue to be plagued with problems such as unnecessary franchise relocations and other acts of maverick owners.

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Tiley, John. "PROFESSIONAL PRIVILEGE AND THE TAX MAN." Cambridge Law Journal 61, no. 3 (December 11, 2002): 499–544. http://dx.doi.org/10.1017/s0008197302371708.

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R. (on the application of Morgan Grenfell & Co. Ltd.) v. Special Commissioner of Income Tax [2002] UKHL 21, [2002] 3 All E.R. 1 is an exercise in statutory interpretation in which different courts came to diametrically opposite views. The Revenue were trying to decide how MG, the taxpayer, should be assessed in relation to certain transactions and so asked MG to supply certain documents. MG declined, in part because these documents consisted of advice which MG had obtained from leading counsel and solicitors about whether the scheme behind the transactions would work; so the issue was the scope and nature of legal professional privilege (“LPP”). The Revenue asked for—and obtained—the consent of the Presiding Special Commissioner (His Honour Stephen Oliver Q.C.) for the issue of a notice by them to MG under Taxes Management Act 1970, s. 20(1), which allows an inspector by notice in writing “to require a person to deliver to him such documents as are in the person’s possession or power and which … contains information relevant to any tax liability of that person”. MG applied for judicial review to quash the notice, failing before the Divisional Court ([2000] S.T.C. 965, Buxton L.J. and Penry-Davey J.) and the Court of Appeal ([2001] EWCA 329, [2001] S.T.C. 497, Schiemann, Sedley L.JJ. and Blackburne J.), so that all six judges were for the Revenue; MG must therefore have been both delighted and perhaps surprised when a unanimous House of Lords, led by Lord Hoffmann, decided in its favour.

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Vaicekauskas, Darius. "First time adoption of IFRS 15 “Revenue from contracts with customers“: the case of Lithuanian listed companies." Buhalterinės apskaitos teorija ir praktika 21 (March 26, 2020): 2. http://dx.doi.org/10.15388/batp.2020.17.

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Revenue accounting is one of the most important areas of financial accounting. Revenue is one of the key absolute financial ratios that reflects the economic benefits generated by entities that result in increased shareholders‘ equity. This article investigates the first time adoption of new IFRS 15 “Revenue from contracts with customers“ which in International financial reporting standards (hereinafter – IFRS) system is mandatory to apply starting from 1 January 2018. The new IFRS 15 supersedes the previous international accounting standards regulating revenue recognition and introduces a conceptual 5-step revenue recognition model. The purpose of this article is to evaluate the impact of the first-time adoption of IFRS 15 “Revenue from contracts with customers“ on the financial statements of Lithuanian listed companies. This purpose is achieved while using the following research methods: analysis of International financial reporting standards (IFRS) and scientific literature, as well as analysis of the content of financial statements. An empirical study revealed that the first-time adoption of IFRS 15 had no material impact on the financial statements of Lithuanian listed companies. Most of the companies surveyed applied the standard using a simplified retrospective modified method and did not pay much attention to the disclosure of first-time adoption. For those affected by the standard, the effect was mostly notable in the following areas: reclassifications of commissions and brokerage fees, changes in revenue recognition principles from the revenue recognition over a time to revenue recognition at specific point in time and vice versa.

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Kawecka-Wyrzykowska, Elżbieta. "Assessment of the European Commission's proposals for financing the EU budget in 2021–2027." International Journal of Management and Economics 56, no. 3 (September 22, 2020): 193–208. http://dx.doi.org/10.2478/ijme-2020-0018.

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AbstractA major problem in all European Union (EU) budgetary negotiations is the approach of Member States in net return terms (the fair-return approach). EU members compare their contributions to the EU budget with transfers that they receive from the budget. Net payers tend to reduce the size of the budget to contribute less. Brexit has aggravated the problem of the size of revenue (due to the United Kingdom's position as a big net payer). Also, new expenditure needs have arisen (for protecting external borders and climate, innovation, etc.). To address those needs, in 2018, the Commission submitted three proposals to supplement the current resources to finance the EU budget after the expiry of the principles of the Multiannual Financial Framework (MFF) for 2014–2020 at the end of 2020. The article aims to indicate whether the Commission's proposals are good instruments for the financing of the EU budget. The assessment relies on selected criteria based on theory. It also takes account of the feasibility of the proposals. The main conclusion is that none of the proposals meets well theoretical criteria of “genuine” EU revenue. Also, for practical reasons, it will be difficult for the Member States to come to an agreement on new budgetary resources. All proposals would be relatively costly for Poland.

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Elmore, Robert C. "THE INFLUENCE OF TAX LEGISLATION ON FINANCIAL ACCOUNTING: A STUDY OF THE TIMBER INDUSTRY, 1905–1925." Accounting Historians Journal 14, no. 2 (September 1, 1987): 41–57. http://dx.doi.org/10.2308/0148-4184.14.2.41.

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The purpose of this paper is to examine the financial accounting records of a Mississippi timber company and its subsidiaries in light of the dynamic tax environment of the period 1905 to 1925. The financial accounting records and correspondence with the Commissioner of Internal Revenue indicate deficiencies in the following areas: asset valuation, a lack of a cost accounting system to adequately value inventories, and the depletion and depreciation deduction. The demands of the new tax laws were often in conflict with the accounting practices of this period of time forcing changes in accounting practice.

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Bönte, Werner, and Bernd Lucke. "Qualitätssicherung in der volkswirtschaftlichen Auftragsforschung: Eine Fallstudie und ein Vorschlag." Perspektiven der Wirtschaftspolitik 5, no. 1 (January 2004): 1–22. http://dx.doi.org/10.1111/j.1468-2516.2004.00124.x.

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AbstractThis paper presents a case study on commissioned economic research in Germany. We find deplorable methodological and empirical shortcomings in a prominent study by Munich’s ifo-Institute, on aspects of horizontal fiscal revenue sharing between German states. We suspect that this may not be an exceptional case but may point out problems of quality control in economic consultancy as a whole. Therefore, we suggest establishing a certified referee system in order to improve research quality.

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Hattingh, Johann, and John Avery Jones. "Fowler v Revenue and Customs Commissioners [2020] UKSC 22." SSRN Electronic Journal, 2020. http://dx.doi.org/10.2139/ssrn.3650829.

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Kusufiyah, Yunita Valentina. "Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management." JURNAL PUNDI 2, no. 2 (August 30, 2018). http://dx.doi.org/10.31575/jp.v2i2.74.

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The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

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