Relevant bibliographies by topics / What is imposed a tax

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Academic literature on the topic 'What is imposed a tax'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 May 2022

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Journal articles on the topic "What is imposed a tax"

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Nar, Mehmet. "Tax Holiday as an Incentive Policy Tool." Journal of Economics and Public Finance 6, no. 1 (2019): p1. http://dx.doi.org/10.22158/jepf.v6n1p1.

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Tax holidays can be defined as elimination or reduction of the tax for a period of time. Countries may go for tax holiday practice primarily for promoting investments or for various purposes. However, tax holidays imposed by governments have been criticized in various ways. Because in practice, there is contradiction in terms about what tax holiday is and what exemption is and what should be included as an exception. Because in practice there is a conceptual ambiguity regarding what should be considered within the scope of tax holiday, what in exemption and what in exception. Therefore, the study primarily clarifies the concept of tax holiday and then discuss as to what should be understood from the concept of tax holiday.
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Munandar, Mutiara Hamdalah. "Analysis The Effectiveness Of Tax Relaxation Due To Covid-19 Pandemy On Indonesian Economic Defense." Lex Scientia Law Review 4, no. 1 (2020): 133–42. http://dx.doi.org/10.15294/lesrev.v4i1.38631.

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The Act Number 28 of 2007 concerning General Provisions and Tax Procedures, it is explained that tax is a mandatory contribution to the state owed by individuals or entities that are forcing based on the law, with no direct compensation and is used for state purposes for the magnitude of people's prosperity. Indonesia began to impose taxes with a self assessment system or trust to calculate tax payable, pay off tax shortages, calculate taxes paid, and report to the Directorate General of Taxes themselves. On March 13, 2020, the Ministry of Finance said that income tax relaxation would be imposed. The government has issued Regulation of the Minister of Finance (PMK) number 23 / PMK.03 / 2020, regarding Tax Incentives for Taxpayers affected by Corona Virus. However, is this effective? What is the impact of this relaxation policy on Indonesia's economic defense?
 Keyword : Taxes, Tax Relaxation, Income, Economic Defense
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Shi, Yu, Nisa Yazici Aydemir, and Yonghong Wu. "What Factors Drive Municipal Fiscal Policy Adoption?: An Empirical Investigation of Major Cities in the United States." State and Local Government Review 50, no. 3 (2018): 177–88. http://dx.doi.org/10.1177/0160323x18813418.

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Local policy makers operate within a confined decision-making environment and their policy-making capacities are limited by intergovernmental constraints, political culture, service demand, and economic and fiscal condition. This study investigates the effects of these factors on certain types of local fiscal policy adoption in the United States. Based on data from hundred major American cities, the result shows that a combination of state aid, state-imposed local tax and expenditure limits, fiscal decentralization, and tax authority has varied effects on the adoption of fiscal policies such as property tax increases, other tax increases, fees and user charge increases, and personnel cuts.
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Mustakim Muchlis, Andi Kusumawati,. "Tax Compliance of Muslim Entrepreneurs in the City of Makassar." Psychology and Education Journal 58, no. 1 (2021): 319–29. http://dx.doi.org/10.17762/pae.v58i1.779.

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The purpose of this study is to reveal Muslim entrepreneurs’people's perceptions of tax compliance related with knowledge, religiosity and justice and to find out whether knowledge, religiosity and justice affect them or not in terms of their tax compliance. The informants of this research are Muslim entrepreneurs in Makassar City. Data was collected through interviews with informants and analysed with a phenomenological approach. A result showed that tax compliance of Muslim entrepreneur is on what is detected into their tax payable. A Religiosity specs affect their views regarding taxes which they consider to be something that should not need to be imposed on citizens but they remain compliant with detected taxes. Knowledge helps in reporting tax and helps them to identify gray areas. While in the aspect of justice, all informants thought that there had not been justice in terms of taxation and what they got from what they paid.
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Odrowąż-Sypniewski, Wojciech. "Wykładnia pojęcia „ustawa podatkowa” (art. 37 ust. 2 regulaminu Sejmu)." Zeszyty Prawnicze Biura Analiz Sejmowych 2, no. 70 (2021): 85–98. http://dx.doi.org/10.31268/zpbas.2021.23.

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The term “tax act” is used in the Standing Orders of the Sejm in the substantive sense and refers to a public levy having the features of a tax, i.e. a pecuniary, compulsory, non-returnable and nonequivalent payment imposed by law and constituting budgetary revenue of the State Treasury or local government units of general purpose. The author points out that it is irrelevant for the qualification of a bill as a “tax bill” what name the bill uses to denote a public levy, if it bears the features of a tax. The title of a tax bill also refers to the bill that repeals or modifies the scope of a tax obligation or its elements. The author concludes that any tax act amendment bill meets the characteristics of the term “tax act”, and the scope of the term “tax act” does not include public tributes other than taxes.
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المحامي د. عدنان بن جمعان الزهراني, المحامي د. عدنان بن جمعان الزهراني. "The Obvious Opinion regarding the Ruling of Zakat on Professionals? And tax them as an alternative? Fundamental Study." journal of King Abdulaziz University Arts And Humanities 28, no. 14 (2020): 62–141. http://dx.doi.org/10.4197/art.28-14.3.

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there is no doubt that the way chosen by the rulers of this country, may God protect it, made reference in all its works and acts for the Quran and the Sunnah; as the seventh article of the Basic Law of Ruling which is issued by the Royal Decree No. A / 90 dated 27/8/1412 AH states: “The ruling in the Kingdom of Saudi Arabia derives its authority from Quran and Sunnah of the prophet and they are the rulers over this law and all state laws”, and the eighth article states: "The ruling in the Kingdom of Saudi Arabia is based on justice, mutual consultation "Shura", and equality in accordance with Sharia law." This study is an application based on this approach, which is depending on Quran and Sunnah, and based on justice, Shura, and equality between people according to the provisions of Sharia. Whilst scientific research is one of the legitimate ways which paves the way for exchanging opinions and providing advice; the researcher in his capacity as a practitioner, and has experience in this regard, and has something to add about a new topic like this which is classified within the jurisprudence of contemporary issues, especially in our country, may God protect it, considering that applications related to tax are characterized as contemporary issues, and it is still on its way to take shape and clarity; Therefore, the researcher tries to present a study in this regard because of the inaccuracy he observed in the implementation and the lack of perception according to his point of view, in which it may contribute to rationalizing the work, and leaves an influence on the development of this sector, as this presented study does not determine the principles concerning what is imposed on the practitioner, it rather determines what is beyond that where it draws attention that economic policies are nothing but a reflection of the ideological attitudes and ideas which those who determine those policies believe in, in addition to that steps in various areas should be launched in harmony with those ideological and intellectual trends. This study determines that imposing zakat on the practitioneras a man of a profession is incorrect and there is no supporting evidence for it and no scholar has said something like that in our entire jurisprudential heritage. As for imposing tax on the practitioner, it is something that is justifiable, but with certain conditions. The most important of which is that it should be characterized by horizontal justice: It means treating similar taxpayers alike, and vertical justice: It means treating different taxpayers in circumstances differently. This was emphasized during the study, as the study showed that the only tax that can be imposed on the practitioner is the income tax, and it is not accepted to impose such tax, in accordance with good tax standards, unless the income tax is imposed on other similar professions which is in accordance to the aforementioned horizontal justice rule. As for the imposition of value-added tax on the professional, this is not fair; because it necessarily becomes an income tax, and I mentioned the reason for that, and accordingly it is not accepted to be imposed on the practitioner, because he becomes a victim of double taxation, which is discussed in this study. I conclude this research sincerely for the sake of Allah the Almighty, His Messenger, the Muslim rulers and Muslim people. Prayers and blessings be upon his prophet, household and companions. Concluded at the end of Ramadan 1441 AH. Lawyer: DR. Adnan Al-Zahrani
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Karpowicz, Andrzej, G. Tazhbenova, Zh. Tulegenova, and G. Orynbekova. "STABILITY OF FISCAL REVENUES IN EU: WHAT TO TAX?" BULLETIN 1, no. 383 (2020): 207–17. http://dx.doi.org/10.32014/2020.2518-1467.26.

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Certain and predictable tax revenues are desirable by states to run fiscal policy smoothly and minimize any negative effects of business cycles. Over the last decades sizes of government budgets in most EU Member States have experienced rather small transformations. However, particular kinds of taxes contribute to that stability to different extent. Although, this matter is important from the perspective of state budget, it has not been analysed thoroughly before – especially in EU. Based on statistical analysis of macroeconomic data I calculated that revenues from payroll taxes feature especially low variability and positively influence the budget constancy. Changes over time are slightly bigger for taxes imposed on production. Inflows from taxation of income of corporations are particularly unstable. These findings may support policymakers in appropriate budget revenues design. Expansionary fiscal policy is believed to boost economic growth ( (Aschauer, 1989), (Munnell, 1990)). Public investments are traditionally believed to support long-term growth of economies (Barro, Government Spending in a Simple Model of Endogenous, 1990). On the other hand low taxes should support development of economy as well ((Engen & Skinner, 1992), (Daveri & Tabellini, 2000), (Karras & Furceri, 2009), (Padovano & Galli, 2001) or (Lee & Gordon, 2005) to mention only selected research). For example Romer and Romer estimated that a 1% increase in taxation relative to GDP induces reduced output of up to 3% over the following three years (Romer & Romer, 2007). Mountford and Uhling claimed that tax cuts - even if financed from budget deficit – are most effective from the perspective of economy growth (Mountford & Uhlig, 2008). Blanchard and Perotti found that tax shocks affect investment, consumption and output (Blanchard & Perotti, 2002). However, some empirical analysis failed to confirm significance of the relation between GDP and tax rates ((Easterly & Rebelo, 1993), (Mendoza, Milesi-Ferretti, & Asea, 1997)). The correlation between the level of the tax rate and output was found to be indeed negative but sometimes non-existing. These results are in line with common sense. However, in the long run high public spending cannot be combined with low taxes (assuming that low taxes transfer into smaller budget revenues). High public deficits, which may arise in consequence of expansionary fiscal policy, are eventually harmful for economic growth in the long-run. Therefore, satisfactory inflows from taxes are desirable. Maintaining balanced budgets is a typical objective of several world economies. Yet this requirement seems key for European Monetary Union states, which use single currency and hence lead common monetary policy [1]. To improve economic stability of those countries and to provide for at least impeded policy-mix tools, certain requirements related to fiscal policy were imposed on them. According to the so called Convergence Criteria (also known as Maastricht Criteria)(i) the ratio of the annual government deficit to GDP must not exceed 3 percent and (ii) the ratio of government debt to GDP must not exceed 60 percent. However, several Member States are struggling against high budget deficits which are followed by excessive public debts. Most EU Member States have been returning to balance over last years and in 2017 almost half of them recorded government surplus. However, the budget deficit for the EU as a whole is still substantial and in 2017 amounted to 81.6% of its GDP. This is far more than before the crisis in 2007 when a figure of 57.5% of GDP was recorded. Moreover, although from peak in 2014 general government debt decreased on average in a number of Member States, still in 2017 as much as 12 out of 19 eurozone countries bound by the Maastricht criteria recorded debt above required level of 60% of local GDP. Identification of reliable sources of state revenues may provide a useful tool to cope with that issues.
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Mr. Arun Gautam, Dr. Gaurav Lodha, Dr. Rohit Bansal, and Dr.) M.L. Vadera. "How fast GST is moving the Indian FMCG sector: Empirical Study." GIS Business 15, no. 1 (2020): 339–49. http://dx.doi.org/10.26643/gis.v15i1.18656.

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GST is one of the most critical tax reforms in India which has been long awaiting decision. It is a comprehensive tax system that will subsume all indirect taxes of State and Central Governments and whole economy into seamless nation in national market. GST will be a game changing reform for Indian economy by developing a common Indian market and reducing the combined effect of tax on the cost of goods and services. GST is a consumption based tax imposed on sale, manufacturing and consumption on goods & services at national level. Several taxes such as central excise duty, service tax, central surcharge and cess etc. imposed by Central Government and VAT / sales tax, entertainment tax, octroi & entry tax, purchase tax, luxury tax, taxes on lottery etc. levied by State Governments have been subsumed under GST. The FMCG sector of India composes more than 50 % of the food and beverage industry and another 30 % from personal and household care. Under the proposed GST system, it is expected that it would result in a simpler tax system, especially for industries like FMCG. Under this system, a single product would be taxed at the same rate in every corner of the country meaning that an cooler will be taxed the same in Madhya Pradesh as well as Kerala thus we also refer GST as ONE NATION ONE TAX. This paper will help to present that, what is the impact of GST after its implementation; analyze the influence of GST on FMCG sector.
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Leikin, Eric, and Moritz Keller. "A Taxing Endeavour: Addressing the Tax Consequences of Investment Arbitration Awards." Journal of International Arbitration 37, Issue 2 (2020): 191–208. http://dx.doi.org/10.54648/joia2020010.

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The authors proceed from the theoretical rule that where a claimant establishes that the value of its award will be taxed in excess of what its profits would have been taxed absent the respondent state’s breach, it may be entitled to a ‘tax remedy’ in order to prevent under-compensation. They then analyse tribunal practice, with some interesting (and surprising) results. First, despite the taxation of awards often amounting to tens of millions of dollars, tribunals have devoted very little attention to this issue. Second, tribunals have tended to make a distinction between those potential award tax burdens imposed by the respondent state and those imposed by a third state. Whilst requests for tax remedies regarding tax liabilities to third states have been refused in all publicly available decisions, some tribunals have been sympathetic to requests for tax remedies regarding tax liabilities to the respondent state; although importantly, such awarded remedies have been non-monetary in nature. Finally, looking forward, the authors propose that tax remedies be categorized as ‘future losses’, a well-established concept. Mindful of the hurdles such arguments would need to overcome, including the requirements of reasonable certainty and proximate causation, the authors point to existing law and practice to provide a corresponding legal framework, in the hope of moving towards consistent and objective future practice on this point. Tax remedies, tax gross-up, taxes in investment arbitration, taxation of arbitral awards, future losses, speculative losses, proximate causation, reasonable certainty, burden of proof for establishing damages, two-tiered burden of proof for future losses
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Williams, Braden M. "Multinational Tax Incentives and Offshored U.S. Jobs." Accounting Review 93, no. 5 (2018): 293–324. http://dx.doi.org/10.2308/accr-52008.

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ABSTRACT This paper examines if, when, and to what extent multinational tax incentives incrementally explain where firms move offshored U.S. jobs. Using jobs data from a Department of Labor program called Trade Adjustment Assistance, I find a significant association between tax incentives and both the likelihood that a foreign country hosts offshored U.S. jobs and the number of U.S. jobs it hosts. This association is stronger when managers have discretion to coordinate cross-border transactions internally and when they do not face political costs imposed by labor unions. Following instances of offshoring, I find some evidence that offshoring firms have lower effective tax rates, but these reductions are concentrated within larger layoffs in which jobs are sent to low-tax countries. These findings are relevant to understanding the real effects and welfare consequences of incentives created by current U.S. tax policy. JEL Classifications: F23; H26; J63; L14.
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Dissertations / Theses on the topic "What is imposed a tax"

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Van, den Tempel Almaas Amanda, and Gustav Hillgren. "Carbon tax efficiency : What elevates it, and what undermines it?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-449069.

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The radical rise of global temperatures has put high pressure on the environment, leading to societal pressure towards politicians to reverse the trend. In light of this environmental crisis, economists all over the world agree that carbon taxes are the most cost-effective instrument for reducing carbon emissions. This study uses difference-in-differences analysis to examine the treatment effect of a carbon tax implementation in Denmark, Finland, Norway, and Sweden. Panel data from 24 OECD countries, between 1978 and 2004, is used throughout this study. This study has not found support that different levels of democracy and GDP per capita affect tax efficiency. Moreover, higher levels of urbanisation are seen to undermine the efficiency of a carbon tax, however, the result may be affected by confounding bias. Lastly, tax rate and tax coverage are both factors that seem to affect carbon tax efficiency.
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Steyn, Theunis Lodewikus. "A conceptual framework for evaluating the tax burden of individual taxpayers in South Africa." Thesis, University of Pretoria, 2012. http://hdl.handle.net/2263/25182.

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In South Africa, just as in a number of other countries around the world, the tax burden of individual taxpayers is a highly controversial issue that frequently arises as a topic of discussion. Studies and debates around the tax burden are often contradictory – to a large extent, this can be attributed to the lack of a comprehensive basis from which the tax burden of individual taxpayers in South Africa can be evaluated, especially from individual taxpayers’ point of view. The main objective in this study was to develop a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. In order to achieve this objective, it was essential to define, on the basis of a literature review, the construct of the imposed tax burden and the construct of the perceived tax burden. These definitions of the imposed and perceived tax burden, formulated on the basis of the literature, then served as a theoretical foundation for the development of the conceptual framework. The theoretical constructs underpinning the imposed tax burden were used to formulate a classification framework that provides criteria for classifying government imposts used by the South African government as sources of revenue to fund the public sector, according to their inherent characteristics, irrespective of the label given to a particular impost by the government. The results of this classification of government imposts in South Africa, combined with the theoretical constructs of the perceived tax burden derived from the literature, were used to formulate a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa. The conceptual framework was then applied in a real-life context, using multiple households as case studies. The purpose of the case study research was to assess the validity of the theoretical constructs underpinning the conceptual framework in a real-life environment. The validity of these theoretical constructs was confirmed by the results of the data analysis in this study. Therefore, this study proposes a conceptual framework for evaluating the tax burden of individual taxpayers in South Africa, both objectively, in terms of the imposed tax burden, and subjectively, in terms of the perceived tax burden.<br>Thesis (PhD)--University of Pretoria, 2012.<br>Taxation<br>unrestricted
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Stephenson, Teresa. "THE GAP BETWEEN WHAT TAXPAYERS WANT AND WHAT TAX PROFESSIONALS THINK THEY WANT: A REEXAMINATION OF CLIENT EXPECTATIONS AND TAX PROFESSIONAL AGGRESSIVENESS." Lexington, Ky. : [University of Kentucky Libraries], 2006. http://lib.uky.edu/ETD/ukybuad2006d00414/STEP2006.pdf.

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Thesis (Ph. D.)--University of Kentucky, 2006.<br>Title from document title page (viewed on May 31, 2006). Document formatted into pages; contains vi, 77 p. : ill. Includes abstract and vita. Includes bibliographical references (p. 72-76).
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Hahne, Matilda. "Pesticide tax and agricultural trade : What has the effect been for Denmark?" Thesis, Umeå universitet, Nationalekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-187306.

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Environmental regulations’ effect on trade have been widely studied in these last couple of decades where the analysis generally has been focused on broad regulations and overall trade. In this thesis I take a more narrow approach and study the effect of the Danish pesticide tax on Denmark’s trade of certain agricultural products. I do so by using OLS on a modified gravity model to analyze Denmark’s net exports to 11 fellow Northern European countries of 5 groups of agricultural products. The results indicate that the tax has not had any significant, unambiguous effect on trade. There is further no indication that the tax has had a larger impact on product groups that use more, and more expensive, pesticides. There are some tenuous results indicating that the tax might have had a more significant and more negative impact on Denmark’s net export to countries who introduced a pesticide tax earlier than them.
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Hebous, Shafik, and Alfons Weichenrieder. "What Do We Know about the Tax Planning of German-Based Multinational Firms?" WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4355/1/SSRN%2Did2521387.pdf.

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Abundant anecdotal evidence is in accord with rigorous research results confirming the existence of various forms of international tax planning by multinational firms. Increasing availability of administrative data for research purposes has enabled researchers to study not only behavioural responses of US-based firms to taxation, but also of European and other multinationals. The present paper summarizes what we can learn from recent studies on tax avoidance strategies by multinational firms in general and by German multinationals in particular. (authors' abstract)<br>Series: WU International Taxation Research Paper Series
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Hoppe, Thomas, Deborah Schanz, Susann Sturm, and Caren Sureth-Sloane. "What are the Drivers of Tax Complexity for Multinational Corporations? Evidence from 108 Countries." WU Vienna University of Economics and Business, Universität Wien, 2017. http://epub.wu.ac.at/5797/1/delivery.pdf.

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All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising as the latest developments - for example, triggered by the BEPS project - give rise to the conjecture that complexity drivers may have changed, thus questioning the findings of prior studies. In this paper, we shed light on this issue and provide a global picture of the current drivers of tax complexity that multinational corporations face based on a survey of 221 highly experienced tax practitioners from 108 countries. Our results show that prior complexity drivers of the tax code are still relevant, with details and changes of tax regulations being the two most influential complexity drivers. We also find evidence for new relevant complexity drivers emerging from different areas of the tax framework, such as inconsistent decisions among tax officers (tax audits) or retroactively applied tax law amendments (tax enactment). Based on the responses of the practitioners, we develop a concept of tax complexity that distinguishes two pillars, tax code and tax framework complexity, and illustrates the various aspects that should be considered when assessing the complexity of a country's tax system.<br>Series: WU International Taxation Research Paper Series
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Ma, David. "Small business tax compliance burden : what can be done to level the playing field." Thesis, University of Canterbury. Accounting and Taxation, 2015. http://hdl.handle.net/10092/10457.

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One of the major issues associated with taxation are the costs incurred by taxpayers when they comply with their tax obligations, this is particularly important for smaller business taxpayers. Compliance costs are found to be regressive, falling with disproportionate severity on smaller businesses. This trend can be found across the globe and more importantly, in New Zealand. Prior research has shown that the severity of the regressiveness has increased over time. The current, “one-size-fits-all”, approach used in the New Zealand tax system, and others alike, have created undue complexity for small businesses. This study reviews small business tax regimes and concessions currently implemented (or proposed) in different countries to relieve the compliance burden for smaller businesses. Australia, South Africa, the United Kingdom and the United States have either implemented a separate tax regime, or offers tax concessions to smaller business taxpayers. New Zealand on the other hand, presents minor ad hoc tax concessions for small business taxpayers, but since 2009, there have been proposals to change this system. This study evaluates and compares all the implemented (or proposed) regimes and concessions of the selected countries. Following from the case studies, interviews are conducted with tax professionals that have worked closely with smaller businesses, in order to shed light on the possibility of implementing a similar regime in New Zealand. The findings show that a small business tax regime has many avenues to consider, however, there is general consensus that suggests small business taxation should be kept as simple as possible. This thesis puts forward a baseline for further discussion and development of a small business regime to reduce compliance costs for smaller businesses.
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Cooper, Maggie. "What drives the tax avoidance strategies adopted by US MNEs? : understanding the heterogeneity of approaches to corporate tax planning in US multinational enterprises." Thesis, University of Reading, 2018. http://centaur.reading.ac.uk/77929/.

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‘Beside the great issues of progress, sovereignty and economic justice that swirl around the MNE, taxation sounds like a matter for petty minds that warm to accountancy. That instinct is squarely wrong, because it turns out that arrangements for taxing corporate net incomes constitute the dominant factor in the division of spoils between source and host country’ Caves (1982). In recent years tax avoidance has come under scrutiny from the public, the media and the government. Tax planning is the way in which companies efficiently manage the payment of taxes using a variety of methods to reduce tax legally. It is a key function of multinational enterprises (MNEs), yet little is known about the way in which it is implemented. Internalization theory underpins the research contained in this thesis which argues that early International Business (IB) theory had a more explicit focus on tax and the opportunities that it confers on the MNE. Tax, it is argued, gives MNEs a financial advantage over domestic companies. The development of IB theory more recently has failed to build on this early understanding and consequently tax has become a neglected topic within the field of IB. This study aims to enhance our understanding of tax planning phenomena and the way in which US MNEs are able to manage their Effective Tax Rate (ETR). It is an innovative study, considering the importance of tax planning to the MNE as well as providing new insight into the way in which tax planning is conducted within the MNE. Mixed methods of qualitative and quantitative research are used in this study which helps to examine the MNE’s tax planning in a holistic and systematic manner. This includes in-depth and detailed analysis from the parent-firm level to the subsidiarylevel, and interviews with subsidiary managers and tax experts to obtain their insights and views. Specifically, a series of interviews with senior tax executives from UK subsidiaries of US MNEs and experts from tax advisory firms is conducted, focusing on the experience of the MNE subsidiary operating in the UK. The study shows the 6 importance of the people within the business in terms of setting the tone for tax planning and strategy and the risk that the organisation is prepared to take. A quantitative study examines 94 large US MNEs from the group perspective. The analysis uses two different measures of the ETR and a measure of the cash held by the company to improve the understanding of the ways in which tax-planning strategies are implemented. The analysis unpicks the impact of different characteristics of the companies to add to our understanding of what drives the heterogeneity of approaches in place. A series of six case studies is used in the final section to reconcile the findings from the two empirical studies – the interviews and the parent-level data analysis. Using published accounting data and other company information (e.g. management discussion, disclosure notes, and organizational structure and business configuration) the case studies make a clear contribution by providing detailed analysis of the companies involved over a ten year time horizon. Key Findings and Contributions This study makes a new key theoretical contribution by extending knowledge about the motivations and abilities of MNEs to plan their tax affairs efficiently. Early work within IB considered transfer pricing alone and this subject has then been neglected in recent years. This study demonstrates that transfer pricing is only one part of the complex tax (and tax planning) interactions between governments and MNEs. It highlights the need to distinguish between the value appropriation (rent seeking) aspirations of MNEs, which are the primary concern of governments, and the value creation (efficiency based) internalization activities of MNEs as they use internal prices to overcome exogenous market imperfections (Rugman, 1980). Furthermore, findings from the interview research suggest the importance of aspects, such as the experience of the individuals’ and the company’s overall attitude to risk that the development of theory must take into account. This thesis reaffirms the centrality of financial planning (an in particular tax planning) to internalization theory. 7 Early theoreticians could not test the economic models that they developed. The quantitative research in this thesis builds an economic model which is then tested empirically. The importance of the size of a firm, the use of intellectual property, the use of small tax havens and the proportion of women on the board are found to be important factors in determining the aggressiveness of the tax stance adopted by US MNEs. The findings from this research have important implications for policy makers by providing new and useful insights into the way in which MNEs plan their tax strategies. The research will also be of interest to managers within the firm, adding to their understanding of the role of tax in corporate strategy.
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Eberhartinger, Eva, and Margret Klostermann. "What if IAS/IFRS were a Tax Base? New Empirical Evidence from an Austrian Perspective." Institut für Revisions-, Treuhand- und Rechnungswesen, WU Vienna University of Economics and Business, 2006. http://epub.wu.ac.at/1096/1/document.pdf.

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In particular in Germany and Austria, but also in other countries, extensive theoretical and analytical research has been published on the potential tax effects in case IAS/IFRS were used as the basis for corporate taxation. Very few quantitative papers exist. This motivated us to conduct a study that quantifies the actual effects of a potential decisiveness of IAS/IFRS for the national tax base - without further questioning the usefulness of an IAS/IFRS relevance. Our paper extends existing research substantially. The research question of our paper deals with the measurement of differences in discounted tax burden in different scenarios, by simulation. Our sample comprises original data of 61 Austrian companies. The median of the difference between book values of IAS/IFRS single accounts and tax accounts for specific balance sheet items is determined. We then apply the result on the items of a typical corporate account derived from an Austrian database. As a result, depending on the term of items, we can calculate the discounted tax effects for different scenarios. It must be underlined that such highly confidential and detailed tax data is usually not available to researchers. The main preliminary finding of our empirical survey is that only in few cases we find essential differences between IAS/IFRS and tax accounts. Our evidence suggests that no dramatic change in the tax base has to be expected. Our study provides not only new empirical evidence but also a basis for further research on a possible common consolidated corporate tax base from an academic perspective. (author's abstract)<br>Series: Working Papers / Institut für Revisions-, Treuhand- und Rechnungswesen
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Emslie, Clare. "The tax deductibility of interest on money borrowed to pay penalties imposed by the Competition Tribunal in terms of the Competition Act, 89 of 1998." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4605.

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Section 59(1) of the Competition Act, 89 of 1998 authorises the Competition Tribunal to impose administrative penalties on firms who have committed prohibited forms of anti-competitive conduct, for example a penalty of R45 million was imposed on South African Airways (Pty) Ltd for abuse of dominance and a penalty of R98 784 869.90 was imposed on Tiger Consumer Brands (Pty) Ltd for price fixing. This paper will consider whether the interest expenditure incurred by a company, which raises a loan in order to pay such a penalty, would be deductible in terms of the general case law on the deductibility of interest or in terms of section 24J(2) of the Income Tax Act, 58 of 1962 ('the Act')
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Books on the topic "What is imposed a tax"

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United States. General Accounting Office. General Government Division. Information on tax liens imposed by IRS. The Office, 1995.

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National Council of Welfare (Canada). Tax expenditures: Who gets what. The Council, 1987.

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United States. Internal Revenue Service. What is an erroneous refund. Dept. of the Treasury, Internal Revenue Service?, 1992.

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Hannam, James. What Everyone Needs to Know about Tax. John Wiley & Sons, Ltd, 2017. http://dx.doi.org/10.1002/9781119375821.

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Utz, Stephen. Inside tax law: What matters and why. Wolters Kluwer Law & Business, 2011.

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Townson, Monica. Tax facts: What every woman should know. Canadian Advisory Council on the Status of Women, 1993.

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It's not what you make, it's what you keep: Your year-round tax planning guide for keeping as much as the law allows. Prima Pub., 1994.

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Kotlikoff, Laurence J. What does the corporate income tax tax?: A simple model without capital. National Bureau of Economic Research, 2010.

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DeScherer, Dorinda D. Passive loss regs II: What is an activity? Prentice Hall, 1989.

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Home business tax deductions: Keep what you earn. 5th ed. Nolo, 2008.

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Book chapters on the topic "What is imposed a tax"

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Rechsteiner, Rudolf. "Ecological Tax Reform — What is Happening in Switzerland?" In Green Budget Reform in Europe. Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/978-3-642-58637-8_10.

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Amedzro St-Hilaire, Walter. "What Is the Real Tax Contribution Rate of Banks?" In Advanced Governing for Capital Flight. Apple Academic Press, 2020. http://dx.doi.org/10.1201/9781003003083-10.

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Berkofsky, Axel. "Japan’s US-‘Imposed’ Post War Constitution: How, Why and What for?" In Perspectives in Business Culture. Springer Milan, 2014. http://dx.doi.org/10.1007/978-88-470-2568-4_5.

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Ligthart, Jenny E., Barbara Maria Sadaba, and Rene van Stralen. "What Determines Information Sharing for Income Tax Purposes: The Swedish Case." In Financial Crimes: Psychological, Technological, and Ethical Issues. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-32419-7_3.

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Farley, Reynolds. "Detroit in bankruptcy: what are the lessons to be learned?" In Why Detroit Matters. Policy Press, 2017. http://dx.doi.org/10.1332/policypress/9781447327868.003.0003.

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City governments in the United States are largely supported by taxes imposed upon their residents and business owners. After World War II, Detroit lost its economic base as factories, residents and trade moved from the city to the suburbs. The tax base disappeared. The recession that began in 2008 drove the city into bankruptcy. Fortunately, that process was concluded quickly. At present, major firms and prosperous individuals are investing great sums in erecting new and renovating old buildings. In downtown, Midtown and the east river front, there are numerous signs of economic growth and population increases. Will Detroit become a model for the revitalization of older cities that once relied upon manufacturing? Or will Detroit become a model of “disaster capitalism,” that is, a city with a prosperous core but with many neighborhoods populated by impoverished minority residents whose economic status falls further and further behind that of those who are now enjoying the revived areas of the city of Detroit?
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Hakelberg, Lukas. "Power in International Tax Politics." In The Hypocritical Hegemon. Cornell University Press, 2020. http://dx.doi.org/10.7591/cornell/9781501748011.003.0002.

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This chapter develops a theory of power in international tax politics. This theory identifies market size and regulatory capacity as the decisive resources enabling governments to issue credible threats and inducements with a view toward making other governments do what they would not otherwise do. A lack of regulatory capacity explains why the European Union has not wielded the same power in negotiations over global tax policy as the United States despite the EU's similarly sized internal market. In fact, taxation remains an exclusive member state competence. Therefore, the European Commission has no administrative authority to impose penalties on third states or foreign firms not complying with tax good governance standards applicable within the union. At the same time, the principle of nondiscrimination enshrined in EU law prevents individual EU countries from passing sanctions against other member states abetting tax evasion and avoidance. Because of the lack of regulatory centralization in the EU, the US can act as a hegemon in international tax politics. Accordingly, US preferences determined by domestic politics decisively shape the content of global tax policy. The preferences of other governments merely affect the US administration's enforcement strategy.
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Basu, Subhajit. "Direct Taxation and E-Commerce." In Digital Economy Innovations and Impacts on Society. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-1556-4.ch003.

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E-commerce poses significant challenges for existing tax rules. One of the most important effects of e-commerce has been to de-emphasise the significance of the place where economic activity is carried out, which makes it difficult to determine which jurisdiction has the right to tax. It has also blurred the traditional distinction between the form of delivery and the substance of what is delivered. Thus, the specific tax implications of e-commerce and the threat it imposes on the established tax systems can be examined by reference to how much e-commerce tends to disrupt the concepts and principles of direct taxation and international tax treaty rules. This article explores the effect of e-commerce on the principles of direct taxation. The question is should the tax system of the future be developed at a national or an international level?
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Bushman, Richard Lyman. "A Note on Sources." In The American Farmer in the Eighteenth Century. Yale University Press, 2018. http://dx.doi.org/10.12987/yale/9780300226737.003.0002.

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Beyond the basic farm idea, we can catch a glimpse of the farm mentality by looking closely at the documentary sources farming created: court records, tax lists, account books, and so on. Each one formed a particular world in which farmers led part of their lives. The deed created a space formed of artificial lines imposed on the natural world. The purpose of the deed was to move these chunks of space between the largely male owners, the only significant actors in this world. The promissory note created a period of obligation. During the specified time, the borrower was tied to the lender in a relationship of mutual trust. All farmers were festooned with obligations linking him to other lenders and borrowers. The estate auction revealed the farmer amidst his small possession, forever changing his assemblage of tools, furniture, animals, and land. The will exhibits the farmer ordering the future, willing what the small society of his family will look like after he is gone. Tax lists can be interpreted, after Foucault, as the state exercising discipline by naming every person and exacting a tax. They also reveal the eminence of the male head of the household and the obscurity of women, children, and servants. Finally, the lists ranked farmers by their productivity and ownership, a ranking every farmer could see by glancing at his neighbors’ properties compared to his own.
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Agrawal, Ravi. "Big Brothers: Internet Shutdowns and Internet.org." In India Connected. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780190858650.003.0013.

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The rat-a-tat of automatic gunfire burst through the morning air in Anantnag. For the locals of this troubled district in the south of Kashmir, it came as a shock but no longer a surprise. Separatist militants had once again clashed with army forces. Several civilians were caught in the crossfire. One died; three others were wounded. It was Saturday, July 1, 2017. Hours earlier, at midnight, India had adopted a new national sales tax, designed to stitch the country’s twentynine states together into one economic union. The new system—known as the Goods and Services Tax, or GST—was heralded as an economic reform that would spur growth, enlarge the tax base, and make it easier to do business. Kashmir was the only state still debating whether to join. It was a symbolic outlier. Some distance from the gunfire, sixteen-year-old Zeyan Shafiq was just waking up. He hadn’t heard the shooting; his home was well insulated. When he opened his eyes, he told me, the first thing he did was to reach for his iPhone. He looked at the screen and sighed. The wireless internet at home was down. So was mobile data. Shafiq got out of bed, put on his slippers, and shuffled toward the front door, where he knew he would have a stronger mobile signal. No luck. He couldn’t catch the internet. Shafiq looked up at the skies, opened his lungs, and let out a bellow of frustration. For Shafiq, it was easy to guess what had happened. There must have been what locals called an encounter—a skirmish between Kashmiri separatists and the state. These days, encounters were inevitably followed by the government shutting down the internet. The digital blackouts weren’t aimed at stopping separatists or terrorists from communicating. They were usually already dead. The shutdowns were to prevent people from sharing videos and photos of the violence on social media. In effect, 13 million Kashmiris were collateral damage, unable to do something as simple as check email. There was a time when curfews were merely physical, imposed with barbed wire, barriers, and troops on the streets.
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Gopalakrishnan, Badri Narayanan, Anchal Jain, and Nathalie Chalon. "Analysis of Circular Economy From a Household Perspective in the USA." In Examining the Intersection of Circular Economy, Forestry, and International Trade. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4990-2.ch002.

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In this chapter, the authors conduct original research on household emissions based on data from various sources in the literature. They analyze the extent of reduction of GHG emissions by adopting zero waste strategies by the households voluntarily, incurring no costs, but rather savings in wasteful expenditure. They then model this extent of reductions using a global computable general equilibrium (CGE) model to understand what could have been the carbon tax imposed to achieve this extent of GHG reduction. From the analysis, they find about 50% of GHG potential can be reduced from household emissions, as well as the associated life cycle emissions of products consumed. Reduced wasteful expenditure may facilitate both savings-led investments and the purchase of more green products by consumers, thereby boosting the economy. Therefore, they conclude that policies that incentivize zero waste lifestyle may go a long way in reducing the supposed tradeoff between the economy and the environment. They also review some strategies for the households, based on the literature, to minimize waste.
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Conference papers on the topic "What is imposed a tax"

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Saruç, Naci Tolga, and Candan Yılmaz. "Austerity Policies in Debt Crisis: The Limits of Success." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01680.

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Global financial crisis, emerged in 2008 and deepening thoroughly in 2008, revealed deep cracks in European Union countries –especially peripheral countries. The member of peripheral countries implemented European Union monetary policy have adopted low-cost borrowing as a public income. On the one hand, the global crisis has decreased the amount of funds in the international arena and led to an increase in borrowing costs. On the other hand, those peripheral countries with austerity policies imposed by the Troika faced with the problem of debt.&#x0D; The global crisis, appeared in the US and in a short time affected many countries gave rise to the debt crisis in the EU. The aim of this study is to demonstrate theoretically effects of the global crisis on peripheral countries of the EU. Furthermore, it is to analyze how the EU debt crisis considered the second phase of global crisis developed in member states and what kind of measures was taken for crisis. Eurostat database from 2006 to 2015 are used.&#x0D; EU members met the global financial crisis with high debt have increased in public expenditure in order to mitigate the effects of crisis. In addition to this, member states are deprived from tax income because of using strict austerity policies. In conclusion, it is shown that the austerity policies imposed by EU caused to increased further public debt stock in the member states and it left peripheral members the debt impasse.&#x0D;
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Delcheva, Elvira, Iskra Nencheva, and Nikolay Penev. "REGULATORY CHALLENGES FOR THE MARKETING OF AGRICULTURAL PRODUCTS IN BULGARIA AND THE EUROPEAN UNION." In AGRIBUSINESS AND RURAL AREAS - ECONOMY, INNOVATION AND GROWTH 2021. University publishing house "Science and Economics", University of Economics - Varna, 2021. http://dx.doi.org/10.36997/ara2021.348.

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An integral part of the conditions of the agricultural market in Bulgaria are the laws and regulations collected in ordinances and regulations imposed by state agencies monitoring the quality and safety of agricultural products traded on the Bulgarian market. The goals are to achieve equal conditions for market participation, tax reporting, quality control. In the last two years we have been observers and participants in the accompanying Covid-19 crisis related to the consequences of Covid-19, both in Bulgaria and the European Union, and around the world. Inevitably, the effects of the restriction and the measures caused by the crown crisis will continue to prolong over time in the agricultural sector and agriculture in general. The purpose of this study is to trace how the current regulatory norms affect the sale of agricultural production and how the restriction has affected the crisis. Are regulatory norms a condition for market development or are they a barrier to market entry and survival and what protection do they provide to end users?
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Konôpková, Zlatica. "What is the Real Tax Burden in Slovakia?" In Hradec Economic Days 2021, edited by Jan Maci, Petra Maresova, Krzysztof Firlej, and Ivan Soukal. University of Hradec Kralove, 2021. http://dx.doi.org/10.36689/uhk/hed/2021-01-034.

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Domingues, Nuno, Rui Neves da Silva, and Joao Joanaz de Melo. "What is an effective energy tax system for Portugal?" In 9th International Conference on Environment and Electrical Engineering (EEEIC 2010). IEEE, 2010. http://dx.doi.org/10.1109/eeeic.2010.5490434.

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Suryarini, Trisni, and Retnoningrum Hidayah. "What is Multinationality, Tax Haven Utilization, Uncertainty Tax and Disclosure of Corporate Social Responsibility Affected Tax Avoidance by Multinational Companies?" In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009507311541162.

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Qiao, Yuhua. "U.S. State Tax Policies: What Happens After the Great Depression?" In Third International Conference on Social Science, Public Health and Education (SSPHE 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200205.028.

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Štieberová, Ivana. "Few Notes on Measures to Prevent Tax Evasion and Tax Fraud – What Is the Interest of Society?" In XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest". Temida 2, 2018. http://dx.doi.org/10.15290/oolscprepi.2018.55.

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Abdiyeva, Raziya, and Tolkun Zhumakunova. "Tax Consciousness in Kyrgyzstan." In International Conference on Eurasian Economies. Eurasian Economists Association, 2016. http://dx.doi.org/10.36880/c07.01607.

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Taxes are the main financial resource of government. Performance of tax system depends on the willingness of taxpayers to pay taxes or tax morale. Government can use deterrence instruments as tax penalty and size of detection. But socio-psychological factor as tax consciousness play one of the main role in the tax behavior. Tax consciousness means that taxpayer is aware about taxes that paid, knows what taxes are and how tax revenue is used. So tax consciousness is important in the forming of tax behavior and also in the improving democracy by increasing public control on public finance.&#x0D; In transition economies as Kyrgyzstan government needs more financial resources to implement economic and social reforms, to decrease poverty and achieve sustainable development. Nowadays government seeks ways to increase tax revenue. In this paper author aim to analyze tax consciousness of taxpayers in Kyrgyzstan using the questionnaire conducted in 2013 in the capital city of Kyrgyzstan in Bishkek. Factors that affect tax consciousness will be analyzed with probit model.&#x0D; &#x0D; &#x0D;
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Budiyanti, Rani, and Murni Murni. "The Discourse on Sugar-Sweetened Beverages Tax Implementation in Indonesia: What Should Be Concerned?" In Proceedings of the 2nd International Conference on Law, Economic, Governance, ICOLEG 2021, 29-30 June 2021, Semarang, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.29-6-2021.2312649.

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Traverso, A., M. Santarelli, A. F. Massardo, and M. Cali`. "A New Generalised Carbon Exergy Tax: An Effective Rule to Control Global Warming." In ASME Turbo Expo 2002: Power for Land, Sea, and Air. ASMEDC, 2002. http://dx.doi.org/10.1115/gt2002-30139.

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An instrument for promoting CO2 emission reductions, taking the Kyoto Protocol goal into account, could be the assignment to energy conversion plants of a monetary charge linked to their specific emission intensity, usually called Carbon Tax. There are two main problems closely connected with this approach: the estimation of the charge (that must be related to the “external” cost associated with CO2 emission) and the choice of the strategy to determine the amount of the imposed charge. In this paper an analytical procedure proposed by the authors and called Carbon Exergy Tax (CET) for the evaluation of CO2 emission externalities is presented. It is based on the thermoeconomic analysis of energy systems, which allows Second Law losses to be quantified in monetary terms: the resulting cost represents the taxation that is to be applied to the energy system under examination, calculated without any arbitrary assumption. Since the complete procedure of the CET evaluation is too complex to become a feasible instrument of energy policy, hereby, after applying the procedure to some conventional and advanced power plants, gas-, oil- and coal-fuelled, a new generalised approach, based on the results of the complete CET procedure, is proposed. The generalised CET evaluation requires much less information about the energy system and thus a simple and effective energy policy rule to manage global warming is obtained and available.
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Reports on the topic "What is imposed a tax"

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Lehe, Lewis, Sairpaneeth Devunuri, Javier Rondan, and Ayush Pandey. Taxation of Ride-hailing. Illinois Center for Transportation, 2021. http://dx.doi.org/10.36501/0197-9191/21-040.

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This report is a guide to the practice of taxing ride-hailing at the state and local levels in the United States. The information is based on a survey of legislation, news articles, journal articles, revenue data, and interviews. We first review the literature and provide a history of ride-hailing and the practice of ride-hailing. We then profile all ride-hailing taxes in the United States, classifying these taxes according to common attributes and pointing out what details of legislation or history distinguishes each tax. One important distinction is between ad valorem taxes, levied as a percentage of fare or revenues, and “per-ride” taxes levied as a flat charge per ride. Another distinction is the differential treatment of shared and single rides. We provide extensive references to laws and ordinances as well as propose a system to classify the state legal environments under which ride-hailing is taxed. States fall into five regimes: (1) a “hands-off” regime wherein local governments are permitted wide leeway; (2) a “tax-free” regime wherein local taxes are prohibited and the state does not impose a tax; (3) a “state-tax-only” regime wherein local taxes are prohibited but the state levies taxes for its own use; (4) a “revenue-sharing” regime wherein the state levies taxes and distributes them to local governments; and (5) a “local-option” regime wherein local governments can opt into participating in a tax system regulated by the state. We make nine recommendations for Illinois policymakers considering taxes on ride-hailing, with the most important being that the state pass legislation clarifying and regulating the rights of local governments to levy such taxes.
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Bergolo, Marcelo, Martin Leites, Ricardo Perez-Truglia, and Matias Strehl. What Makes a Tax Evader? National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w28235.

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Kotlikoff, Laurence, and Jianjun Miao. What Does the Corporate Income Tax Tax? A Simple Model without Capital. National Bureau of Economic Research, 2010. http://dx.doi.org/10.3386/w16199.

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Adam, Stuart, James Browne, William Jeffs, and Robert Joyce. Council Tax support schemes in England: what did Local Authorities choose, and with what effects? Institute for Fiscal Studies, 2014. http://dx.doi.org/10.1920/re.ifs.2014.0090.

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Goolsbee, Austan. What Happens When You Tax the Rich? Evidence from Executive Compensation. National Bureau of Economic Research, 1997. http://dx.doi.org/10.3386/w6333.

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Auerbach, Alan. Who Bears the Corporate Tax? A review of What We Know. National Bureau of Economic Research, 2005. http://dx.doi.org/10.3386/w11686.

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Mulligan, Casey. What do Aggregate Consumption Euler Equations Say about the Capital Income Tax Burden? National Bureau of Economic Research, 2004. http://dx.doi.org/10.3386/w10262.

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Brewer, Mike, James Browne, Carl Emmerson, Alissa Goodman, Alastair Muriel, and Gemma Tetlow. Pensioner poverty over the next decade: what role for tax and benefit reform? Institute for Fiscal Studies, 2007. http://dx.doi.org/10.1920/co.ifs.2007.0103.

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Brewer, Mike. What do the child poverty targets mean for the child tax credit? An update. Institute for Fiscal Studies, 2003. http://dx.doi.org/10.1920/bn.ifs.2003.0041.

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Chardonnet, Aurore, and Johan Langerock. Blacklist or Whitewash? What a real EU blacklist of tax havens should look like. Oxfam, 2017. http://dx.doi.org/10.21201/2017.1251.

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