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Letteratura scientifica selezionata sul tema "Tax practices"

Autore: Grafiati

Pubblicato: 4 giugno 2021

Ultima modifica: 18 febbraio 2022

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Articoli di riviste sul tema "Tax practices"

Wach, Tomasz. "Counteracting International Tax Avoidance Practices". Financial Law Review 2019, n. 1 (29 marzo 2019): 46–60. http://dx.doi.org/10.4467/22996834flr.19.004.10522.

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YUSUF, HIMAWAN, e JAKA ISQIYARTA. "ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR". Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 12, n. 1 (28 giugno 2019): 20–30. http://dx.doi.org/10.48108/jurnalbppk.v12i1.361.

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ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export companies which were then called by the initials XYZ. Based on the results of the analysis, it is concluded that there has been a practice of tax avoidance with various motivations. Customs action to prevent the practice of tax avoidance has been less effective due to various constraints.

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Abdurrahmani, Enis, e Zeki Doğan. "Required Practices for Successful Tax Amnesty". Journal of Economics and Management Sciences 2, n. 3 (19 luglio 2019): p1. http://dx.doi.org/10.30560/jems.v2n3p1.

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The tax amnesties have been used as economic performance tool to promote economic development, collection of public revenues in the short run and improvement of tax compliance in the country. The Republic of Kosovo has practiced their application twice during the past 10 years. The main purpose of this study is to provide practical guidance on the required actions for a successful tax amnesty. The survey method is used for data collection. Data processing is done through SPSS and statistical techniques. The major findings revealed key practices for a successful tax amnesty. Evidence has shown that most businesses which had previously evaded taxes are now regular taxpayers after the tax amnesty. Therefore, according to the results it is concluded that the success of tax amnesty depends on the fulfillment of certain conditions such as; the confidentiality of the tax amnesty beneficiaries, the time to take advantage from tax amnesty should be sufficient, facilitating tax amnesty procedures should encourage participation in the amnesty, it should be clear that no other tax amnesties will be repeated in the future, tax offices must be equipped with advanced technology and serious and strict sanctions must be applied after the tax amnesty.

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Mulyadi, Martin Surya, Yunita Anwar, Yunita Anwar e Erminus Krisma. "Corporate Governance and Tax Management Practices". International Journal of Finance & Banking Studies (2147-4486) 3, n. 3 (21 luglio 2014): 47–52. http://dx.doi.org/10.20525/ijfbs.v3i3.188.

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Taxation play an essential role both in a country and in a corporation. To minimize the tax payment, corporation conduct a corporate tax management. According to some of previous research, there is a correlation between corporate governance and corporate tax management. In this research we are focusing on three: number of board, number of independent board and board compensation. We measure corporate tax management by using effective tax rate (GAAP ETR and current ETR are used in this research). By using several other control variables, we found that corporate governance have a significant correlation to corporate tax management.

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Elliot, David. "Making tax digital for GP practices". Practice Management 27, n. 2 (2 febbraio 2017): 40–41. http://dx.doi.org/10.12968/prma.2017.27.2.40.

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Kourdoumpalou, Stavroula. "Detecting tax evasion when tax and accounting earnings match". Corporate Ownership and Control 14, n. 2 (2017): 289–95. http://dx.doi.org/10.22495/cocv14i2c2p1.

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This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of directors in the individual level such as board independence, size, meeting frequency, CEO duality, audit and nominations-compensations committees, directors financial expertise, tenures and multiple directorship etc. and as a bundle through creating a score of effectiveness on the earnings management practices. It also reviews on whether the managerial and family ownership can moderate the relationship between the factors of effectiveness of the board of directors (as a score) and the total executive compensation with the earnings management practices. Panel data analysis method will applied over the data collected for ASE for the Jordanian listed firms for the period after the issuing of the Jordanian corporate codes in 2009. This paper’s contributes to the existing literature by providing an in-depth review of corporate governance mechanisms and earning management.

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Falbo, Teza Deasvery, e Amrie Firmansyah. "Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak". INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE 2, n. 1 (11 dicembre 2019): 1–28. http://dx.doi.org/10.36766/ijag.v2i1.11.

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The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratio indicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transfer pricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well as transfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companies which are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, the selected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examination used in this study is multiple linear regression analysis of panel data.The results of this study suggest that thin capitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated with tax avoidance.

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Falbo, Teza Deasvery, e Amrie Firmansyah. "Thin Capitalization, Transfer Pricing Aggresiveness, Penghindaran Pajak". Indonesian Journal of Accounting and Governance 2, n. 1 (1 giugno 2018): 1–28. http://dx.doi.org/10.36766/ijag.v2i1.6.

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The increase in tax revenue in Indonesia is not accompanied by an increase in tax ratio The low tax ratioindicatestax avoidance practices in Indonesia. Some tax avoidance practices can be conductedthrough transferpricing and thin capitalization.This study is aimed to examine empirically the effect of thin capitalization as well astransfer pricing aggressiveness on tax avoidance practice in Indonesia. This study uses manufacturing companieswhich are listed on Indonesia Stock Exchange (IDX) within the period 2013-2015. Using purposive sampling, theselected samples in this study are 90 companies, so the total sample is 270 samples. The hypothesis examinationused in this study is multiple linear regression analysis of panel data.The results of this study suggest that thincapitalization is positively associated with tax avoidance,while transfer pricing aggressivenessis not associated withtax avoidance.

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Abdullah, Muhammad Ikbal, Andi Chairil Furqan, Ni Made Suwitri Parwati e Asmanurhidayani Asmanurhidayani. "The Effect of Public Share Ownership on Tax Evasion: Study on Companies Listed in Indonesia Stock Exchange Between 2008-2011". International Journal of Financial Research 10, n. 6 (8 agosto 2019): 124. http://dx.doi.org/10.5430/ijfr.v10n6p124.

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Increasing the concentration of ownership and control of public companies in Indonesia is more likely to increase the likelihood of earnings management practices through tax avoidance. The high percentage of concentrated ownership has encouraged the government and capital market regulators to more broadly promote regulations related to tax incentives and public ownership in order to encourage more transparent practices. This study aims to analyze the policy of public ownership of tax avoidance conducted by Indonesian public companies, specifically after the regulation of Government Regulation No. 81 of 2007 concerning Reduction of Income Tax Rates for Domestic Corporate Taxpayers in the Form of Public Companies, and Minister of Financial Regulation No. 238 / PMK.03 / 2008 concerning Procedures for Implementing and Supervision of Granting Tariff Reductions for Domestic Corporate Taxpayers in the Form of Public Companies. More specifically, this study aims to analyze the impact of public share ownership on tax avoidance by Indonesian public companies. The samples of 320 observations that conducted (firm-years) during 2008-2011. The software that will be used in data analysis is STATA 12. The results showed that the increase in public ownership have a significant effect in improve the practice of corporate tax avoidance, which it is also evidenced by the significant differences in the corporate tax avoidance practices before than after the enactment of these regulations. The findings show that the greater the proportion of public share ownership would result the decreasing number of ETR or ETRC which can be indicated that the greater the practice of corporate tax avoidance. Furthermore, the ROA variable has a negative and significant effect on corporate tax avoidance practices, meaning that the greater the profitability ratio of a company can cause the reported and paid tax burden to decrease.

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Zhaohui, Liu, Yang Liming e Cai Ning. "Practices and Thoughts on Information Management Tax". Procedia Engineering 29 (2012): 430–34. http://dx.doi.org/10.1016/j.proeng.2011.12.736.

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Tesi sul tema "Tax practices"

Beckett, Neal Peter. "Combating abusive EU corporate income tax practices". Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/13492.

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This thesis examines the concept of EU corporate tax abuse in light of the tensions between the protection of EU Fundamental rights and the susceptibility of those rights to abuse. Consideration is given to the major tax abuse practices and arrangements, accompanied by analyses of the responses of a selection of EU member states, and the role and impacts of judicial, state and commercial stakeholder interests. Consequent upon an examination of why past proposals have failed to attain either policy adoption or policy success, it is suggested that the legal concepts of abuse of rights, substance over form and proportionality may be of value in assessing and validating a corporate tax abuse proposal. It will be argued that Member State tax rules and policy initiatives to date have been unsuccessful in eradicating the effects of corporate tax abuse deriving from the exploitation of Fundamental Freedoms and that this failure is attributable to reasons of poor transactional data lineage and disclosure, unresolved political and judicial conflicts between balancing Member State rights with the Internal Market ideal and from a corporate culture that is incentivised to circumvent tax rules with limited recourse. Following an assessment of whether reform should focus on transactional based tax rules or on a broader legal framework to induce taxpayer behavioural changes, it is contended that EU corporate tax abuse can be addressed by rejecting the traditional ideals of tax harmonisation, formulary apportionment, and principles or rule-based tax law approaches as a complete solution. An effective scheme of reform should instead be based on Enhanced Disclosures and Attestation incorporating country-by-country reporting, additional reporting metrics and legal attestations, underpinned by civil and criminal penalties.

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Van, Zanten Marie-Louise. "Tax collecting practices : a comparison between antiquity and the modern age". Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60527.

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South African policymakers are challenged by the limited resources that can be consulted in the field of tax policy proposals that address the needs of the public. Despite the importance of studying tax history as a reference for modern tax systems, decisions regarding current tax collection policies in South Africa have not been informed by effective historical policies. It is imperative that historical tax policies be studied to identify tax policies that produced the desired or intended results, which could then serve as a benchmark for South African tax collection policies. The purpose of this study was to compare the current South African tax collection policies with efficacious tax collection policies implemented in ancient China, Egypt, Greece and Rome. Both similarities and differences between the ancient policies and current policies were found and possible improvements that could contribute to optimising the effectiveness of South African tax legislation were highlighted. The research conducted for the purpose of this study confirmed that similarities exist between current tax collection policies implemented in South Africa and those implemented in ancient civilizations. One particular improvement that South Africa could adopt is to revise the policy relating to the progressive tax system to ensure that all South African citizens, irrespective of their ability to pay, contribute, as was the case in Ancient Egypt. Processes could be implemented to hold the government accountable for the responsible and transparent spending of tax revenue according to the tax budget, as applied by the ancient Romans. It was also determined that the policies regarding tax refunds should be applied by SARS in terms of the relevant legislation and in the pursuance of a fair and stable tax system. By adopting any of the efficient tax collection policies of antiquity, South Africa could initiate steps to optimise the effectiveness of the tax system.
Mini Dissertation (MCom)--University of Pretoria, 2016.
Taxation
MCom
Unrestricted

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Saffie, Francisco. "Taxes as practices of mutual recognition : towards a general theory of tax law". Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/9589.

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The thesis tries to provide an answer to the problem of tax avoidance. For this purpose a reinterpretation of taxes as practices of mutual recognition is defended. The conception of taxation and tax law defended in the thesis contrast sharply to the merely instrumental or functional conceptions of taxation and tax law that dominates today’s common understanding of taxation and tax law. The thesis lays out the basis for a new general theory of tax law, but does not develop in detail each of the elements of such a theory. The thesis first lays out the problem by analysing different definitions of tax avoidance, tax evasion, and tax planning, as well as their shortcomings. From that discussion, it emerges that the ways in which tax avoidance has been conceptualised are not only unclear but they also fail to produce any relevant insight into the problem of tax avoidance. The thesis then relates those shortcomings to what it calls the classical paradigm of tax law, which leads, in turn, to the contemporary general theory of tax law. A combination of these conceptions – of the substance (function) and form of tax law – explains that the structure of tax law is based on a conception of the obligation to pay taxes in which there is space for tax avoidance. The thesis argues that, in doing so, the purpose of tax law is defeated. Recent alternatives to the contemporary general theory are also analysed and critically evaluated. The second part of the thesis develops the positive aspect of the argument, in three connected moves. First, an argument is provided to prove that both liberal egalitarian and luck egalitarian theories of justice are not able to offer an answer to tax avoidance because they consider taxes and tax law to be mere instruments for redistribution. Second, a substantive reinterpretation of taxation as a practice with an internal good is presented, in which mutual recognition is defended as taxation’s internal good. Finally, an argument for the thesis that the best possible understanding of tax law requires us to interpret it as a teleological institution is provided. With this positive programme, the thesis aims at providing a superior alternative to the merely instrumental conception of taxation and tax law that derives from the classical paradigm presented at the outset. Its superiority is evidenced by the fact that the alternative provided can offer us the conceptual resources to understand the problem of tax avoidance and hence of what tax law is about.

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Rowlings, Douglas. "A corporate failure prediction model for non-financial South African corporates incorporating best practices used by the credit industry". Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20439.

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In the context of the current macroeconomic environment there is an expectation of an increase in South African non-financial corporate failure, where advance prediction thereof will become even more important. A number of South African non-financial corporate failures have occurred following the financial crisis. In addition, South Africa experienced a watershed moment with the first default on a non-financial corporate bond in 2013. At the same time, with the adoption of the International Financial Reporting Standards (IFRS) framework there have been significant advances in the quality of financial information which should improve its usage in predicting corporate failure. This study used the latest sample to date of listed South African non-financial corporates that met the definition of failure but limited the universe of financial information to that which was prepared under IFRS. At the same time, adjustments were made to the financial data based upon pre-selection of independent credit statistic variables most commonly used in ranking relative credit risk for non-financial corporates. Additionally, equity market price data was introduced into the model to add a forward-looking information consideration. This resulted in an eleven variable model where differentiation of corporate failure was facilitated through the use of multiple discriminant analysis.

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Gabrielson, Hans M. "White goes black? : "Grey/black" enterprise practices' impact on "white" enterprises in Swedish public discourse". Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1455.

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Swart, Sander Laurent. "Internationalization and tax avoidance practices of publicly listed firms within the European Union:The influence of board independence". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-347195.

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The main aim of this research is to investigate if large multinational firms publicly listed in the European Union avoid more taxation than less international firms. Furthermore, the composition of the board of directors in terms of independence is considered as a potential moderating influence. I perform Pooled OLS regressions on a 2008-2016 sample of 5,118 firm-year observations, incorporating 669 firms from 21 countries. The results show a negative influence of the level of internationalization on tax avoidance, and this relation is found to be weakened by board independence.

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Búry, Tomáš. "Daňová konkurence v USA a v Evropské unii". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199707.

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The subject matter of the thesis is a comparative analysis of the possibilities of tax competition in the USA and in the European Union. It aims to compare the extent and form of the tax competition within these systems. The thesis consists of five parts. At the beginning, the term tax competition is examined and the possibility of a distinction between fair and unfair tax practices is explored. In the next part the analysis of the US tax system with a focus on competition in the area of direct and indirect taxation is carried out. The third part provides similarly structured analysis of the tax competition in the EU. The fourth part presents the evaluation and the comparison of the tax competition in both systems. The final part concludes with certain normative recommendations for the future of the EU tax system which are made with respect to their applicability for current deliberation of the reform of the taxation in the European Union. The performed analysis yielded interesting results. Contrary to the expectations, it was determined that the tax competition in the US was more intense than in the EU and the tax practices used by some US states included at least the same level of unfairness as those used by some member states in the EU.

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Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency". Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activities within the mail-returns handling process. A thorough investigation of the Swedish Tax Agency process was carried out, primary (core) business process was identified. We examined the supporting processes and how they can affect the primary process performance, and we defined the activities associated with mail-returns handling process and the costs incurred, which led to having a fact-sheet that examined the entire process. Process mapping for the current state was carried out and Root Cause Analyses was performed. We identified root causes of the problem and process elements with high improvement potential, and we presented an optimisation proposal for the current state. Based on the optimisation proposal, an improvement proposal for the whole process was developed. Some of the notable attributes of this redesigned strategy were substantial cost savings and reduced process time. The proposal was approved by the Swedish tax agency and practical implementation is initiated.

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Tilkian, Guilherme. "O princípio da confiança legítima sob a perspectiva das práticas reiteradamente observadas pelas autoridades administrativas em matéria tributária". Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-20012015-114657/.

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Este trabalho versa sobre a aplicação do princípio da confiança legítima no Direito Tributário brasileiro, com foco no art. 100, inciso III, do Código Tributário Nacional (CTN), que trata das práticas reiteradamente observadas pelas autoridades administrativas. Parte-se da origem do princípio, aproximando a investigação por meio do princípio da segurança jurídica, da certeza do direito e da irretroatividade; em seguida, diferencia-se a proteção da confiança da boa-fé objetiva e prossegue-se pelo princípio da legalidade e a evolução jurisprudencial a respeito da conservação positiva ou negativa dos atos eivados de vícios quando deles se originaram direitos. Foca-se, então, nos requisitos para a configuração da confiança digna de proteção e os mecanismos de proteção positiva ou negativa dessa confiança. Desse ponto em diante, o estudo passa a desenhar a proteção da confiança legítima nos atos do Poder Executivo, por meio da análise do art. 100 do CTN, como fonte secundária de direito tributário. Conceituam-se as normas complementares, a origem e sua função, para então proceder-se ao exame específico das práticas reiteradamente observadas pelas autoridades administrativas e sua relação com o princípio da confiança legítima. Em seguida, analisa-se o parágrafo único do art. 100 do CTN para avaliar se são corretas a não atualização monetária da base de cálculo do tributo e a admissão de retroatividade parcial dos efeitos do reconhecimento da ilegalidade da prática administrativa em que confiou o contribuinte. Examina-se, de início, se a inércia da Administração Pública acerca de lançamento cuja homologação se dê de maneira tácita seria um silêncio positivo a configurar prática reiterada suficiente para dar respaldo à proteção do parágrafo único do art. 100 do CTN. O estudo avalia se, no caso dos tributos indiretos, pela impossibilidade de o contribuinte transferir ao consumidor a exação, justificaria uma proteção maior do que aquela conferida pelo próprio parágrafo único do art. 100 do CTN. Por derradeiro, a norma do art. 146 é confrontada com a do art. 100, inciso III, ambos do CTN, para fins de estabelecer os campos de aplicação de uma e de outra e em que medida elas se relacionam com a proteção da confiança legítima.
This work deals with the application of the principle of legitimate expectations in Brazilian tax law, focusing on Article 100, section III of the Brazilian Tax Code, which deals with the practices observed repeatedly by administrative authorities. The proposed scientific part of the origin of the principle, approaching research through the principle of legal security, legal certainty and non-retroactivity. Then differentiates the protection of reliable objective good faith and goes by the principle of legality and judicial developments regarding conservation (positive or negative) of the acts riddled with addictions when their rights originated. Focuses, then, on the requirements for setting up trust worthy of protection and the protection mechanisms positive or negative that trust. Thereafter the study is to draw back the protection of legitimate expectations in the acts of the Executive, through the analysis of Article 100 of the Internal Revenue Code, as secondary sources of tax law. Conceptualize themselves supplementary rules, the origin and function, down to the specific scope of practice repeatedly observed by the administrative authorities and their relation to the principle of legitimate expectations. Then we analyze the sole paragraph of article 100 of the Internal Revenue Code to assess whether it is correct not to monetary base tax calculation and admission of retroactivity of the effects of partial recognition of the illegality of administrative practice that relied on the taxpayer. Turning to specific issues initially analyzed is the inertia of public administration, which tacitly approves taxes charged for approval, would be a positive silence configuring repeated practice enough to give birth to protect the sole paragraph of article 100 of the Tax Code national. The study evaluates whether, in the case of indirect taxes, the inability of the taxpayer to transfer the consumer the exaction would justify greater protection than that afforded by the sole paragraph of article 100 of the Internal Revenue Code. Finally, the norm of Article 146 is confronted with Article 100, item III, both of the National Tax Code, for purposes of establishing fields of application of one and the other and the extent to which both relate to the protection of legitimate expectations.

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Kan, Kwok-kin Terry, e 簡國健. "Exploring teachers' perceptions and practices in implementing the AL TAS for practical chemistry in Hong Kong". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B31961654.

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Più fonti

Libri sul tema "Tax practices"

California. State Board of Equalization. Assessment practices survey [for 2005]. Sacramento, CA: Property and Special Taxes Dept., State Board of Equalization, 2005.

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Cabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.

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Cabantac, Gregorio V. International tax treaty practices and rulings: The RP-US Tax Treaty. Manila, Philippines: Published & distributed by Rex Book Store, 2009.

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Richards, Anne. Sound environmental practices and tax/subsidy policy. Paris: OECD, 1998.

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California. State Board of Equalization. San Francisco City and County assessment practices survey. [Sacramento?]: California State Board of Equalization, 2002.

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Tax cheating: The American way and a tax for healthcare. [United States]: XLibris, 2009.

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Janson, Ernest C. Financial reporting and tax practices in nonferrous mining. [New York?]: Coopers & Lybrand, 1985.

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Utah. Legislature. Office of Legislative Auditor General. A performance audit of residential tax assessment practices. Salt Lake City, UT: The Office, 1997.

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N.I.U.A. (Organization : India). Best practices on property tax reforms in India. New Delhi: National Institute of Urban Affairs, 2010.

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New Jersey State Commission of Investigation. Motor fuel tax evasion. Trenton, N.J: State of New Jersy Commission of Investigation, 1992.

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Capitoli di libri sul tema "Tax practices"

Khlif, Hichem, e Ines Amara. "Political Connections, Corruption, and Tax Practices". In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–5. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-31816-5_3617-1.

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Yamamoto, Takashi. "Professional Practices in Fixed Assets Valuation and Assessor Education in North America: Suggestions for Japan". In New Frontiers in Regional Science: Asian Perspectives, 123–37. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_9.

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AbstractThis paper examined and compared the situation of and problems with professional practices in fixed assets valuation and assessor education between North America (the United States and Canada) and Japan. Because professional practice in tax assessment takes place within individual municipalities in North America, the opportunities for external experts to participate in the practice are limited. Moreover, external institutions and universities that provide professional education educated the assessors who were in charge of these professional practices. As a result, the costs of professional practices in tax assessment and assessor education and training have been kept low. In Japan, there has been no foundation through which to foster experts within individual municipalities, so much professional practice is outsourced; consequently, this practice has become ineffective and unstable. Thus, Japan can refer to the North American system of providing complete professional tax assessment services within each municipality, as well as the fostering of experts through external organizations.

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Lips, Wouter. "Conclusion". In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 219–25. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_11.

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AbstractThis book has been a collaboration between 20 authors who are all working on issues that link taxation with development and emancipation in the Global South in all sorts of different capacities. Together, we have offered ten chapters that explore four relevant themes: global tax governance and developing countries, external assistance for tax capacity building, tax incentives and attracting sustainable investment, and harmful and helpful tax practices for sustainable development. The book paints a picture of the difficulties countries in the Global South face when they participate in international tax relations, whether bilateral or multilateral, but each chapter also highlights opportunities for how the international community can do better in this regard.

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Mosquera Valderrama, Irma, e Mirka Balharová. "Tax Incentives in Developing Countries: A Case Study—Singapore and Philippines". In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 119–47. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_7.

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AbstractThe aim of this chapter is twofold. The first aim is to analyse the main features of the tax incentives in developing countries with a case study of two countries, Singapore and the Philippines. Singapore has been regarded in literature as one of the countries that has successfully attracted foreign direct investment; however, it is not yet clear whether this is the result of tax incentives or any other measure. The Philippines is at the time of writing in the process of introducing a comprehensive tax reform program (CTRP) that aims to redesign the tax incentives to become more competitive in the region and to achieve social and economic growth. These countries also belong to the same region (i.e. South East Asia), and therefore, the comparison of the incentives in these countries can also contribute to best practices in the region. Following this comparison, the second aim of this chapter is to evaluate the tax incentives granted in Singapore and the Philippines taking into account a new proposed evaluative framework for tax incentives in light of the Sustainable Development Goals (SDGs).

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Grasern-Gertsch, Vivien. "Der OECD-Bericht betreffend „Identifying and Eliminating Harmful Tax Practices“ — Haben Steueroasen eine Überlebenschance?" In Wandel im Finanzdienstleistungssektor, 57–65. Heidelberg: Physica-Verlag HD, 2001. http://dx.doi.org/10.1007/978-3-642-57566-2_5.

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Titus, Afton. "The Promise of Non-arm’s Length Practices: Is the Destination-Based Cash Flow Tax or Unitary Taxation the Panacea of Which Developing Countries Are in Search?" In Taxation, International Cooperation and the 2030 Sustainable Development Agenda, 29–46. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_2.

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AbstractThe issues developing countries face when implementing the arm’s length standard are well known. As a result, the time seems opportune for an alternative paradigm. The unitary taxation system has received considerable attention and comment over the last few years as such an alternative. Some have heralded it as the answer to the many problems brought about by the arm’s length standard. Moreover, some suggest that the destination-based cash flow taxation system is the panacea to the present problems in international tax arising from the prevailing approach to the taxation of global affiliated companies. This article tests whether the destination-based cash flow tax and unitary taxation system continue to hold promise when applied in an African context.

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Krčmářová, Jana, e Martin Arnold. "Traditional Agriculture as Cultural Heritage. Forgotten Agroforestry Practices Recorded in Textual Part of Nineteenth Century Tax Records". In Environmental History, 211–31. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-26315-1_11.

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Higano, Yoshiro. "Introduction: Real Estate Tax System and Real Estate Market in Japan". In New Frontiers in Regional Science: Asian Perspectives, 115–22. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_8.

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AbstractThis introduction summarizes chapters of Part II. In Chap. 10.1007/978-981-15-8848-8_9, Yamamoto (Jpn J Real Estate Sci 31:88–96, 2018) has compared between the street method, the asset valuation adopted for the imposition of property tax in Japan, and the computer-assisted mass appraisal (CAMA) method generally adopted in North America focusing on education and training of valuators. In Chap. 10.1007/978-981-15-8848-8_10, Yamazaki (Jpn J Real Estate Sci 31:97–101, 2018) argues that one of the major causes for relatively low density use of land in the city in Japan is the land tax system. He focuses on property tax and examines defects of the tax from view of economist. In Chap. 10.1007/978-981-15-8848-8_11, Kobayashi (Jpn J Real Estate Sci 31:129–138, 2018), taking an actual example, has examined difference between precise legal interpretation of ‘exemption from real estate acquisition tax due to purpose of use’ and taxation practices conducted by local administrative bodies. In Chap. 10.1007/978-981-15-8848-8_12, Shirakawa and Okoshi (Jpn J Real Estate Sci 31:88–96, 2017) have shown that the real estate companies were committed to transactions as dual agencies to whatsoever degree, and analyzed attributes of real estate brokerage companies which are able to be dual agencies and how such dual agency affects contract price.In Chap. 10.1007/978-981-15-8848-8_13, Ueno (Jpn J Real Estate Sci 31:97–105, 2017) has analyzed impacts of the macroeconomic conditions on the land price gradient curves which are estimated using real estate data of the Tokyo Metropolitan Area in 1970, 1976, 1985, 1988, 1994, 2008, 2010, and 2016. In Chap. 10.1007/978-981-15-8848-8_14, Komatsu (Jpn J Real Estate Sci 31:110–118, 2017) has analyzed impacts that refurbishment of existing apartment has on possible increase in rent using the multinomial probit model and the Tobit model. In Chap. 10.1007/978-981-15-8848-8_15, Hanazato (Jpn J Real Estate Sci 31:119–128, 2017) has shown that around 90% of condominium reconstruction cases are predictable using the estimated discriminant function in terms of objective real estate data only. In Chap. 10.1007/978-981-15-8848-8_16, Ota et al. (Jpn J Real Estate Sci 31:109–119, 2018) have analyzed determinants of rent for rental house, office, and shop within 10-min walking distance from Shibuya Station in Tokyo. Multiple regression analyses are conducted and have shown that space syntax (SS) measures (Hillier and Hanson, The Social Logic of Space. Cambridge University Press, Cambridge, 1984) significantly affect rent as well as conventional location attributes.

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Bailey, Stephen J. "Tax Policy and Practice". In Public Sector Economics, 206–66. London: Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-349-88016-4_10.

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Bailey, Stephen J. "Tax Policy and Practice". In Public Sector Economics, 185–238. London: Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-24004-3_10.

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Atti di convegni sul tema "Tax practices"

Situmorang, Bornok. "Detection of Profit Management Practices through Deferred Tax Expenses that are moderated by Tax Planning Practices". In Proceedings of the 1st International Conference on Applied Economics and Social Science (ICAESS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icaess-19.2019.56.

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Ivanova, Pavlina. "TAX TREATMENT OF LAND RESOURCES". In SUSTAINABLE LAND MANAGEMENT - CURRENT PRACTICES AND SOLUTIONS 2019. University publishing house "Science and Economics", University of Economics - Varna, 2021. http://dx.doi.org/10.36997/slm2019.93.

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Land use is important for territorial cohesion, urban planning, agriculture, transport and nature conservation. This implies that land resources policies are implemented at different levels - national, local, sectoral, including and tax policy. This report examines the tax treatment of landed properties, and in particular of agricultural landed properties. The urgency of the issue stems from changes in tax laws and a large number of stakeholders, both in terms of direct and indirect taxes.

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Marta, André Santa, Victor Barros e Joaquim Miranda Sarmento. "Corporate social responsibility and limits for corporate tax avoidance". In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a3.

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Noor, Rohaya Md, Rashid e Nor'azam Mastuki. "Zakat and tax reporting: Disclosures practices of Shariah compliance companies". In 2011 IEEE Colloquium on Humanities, Science and Engineering (CHUSER). IEEE, 2011. http://dx.doi.org/10.1109/chuser.2011.6163862.

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Pramiana, Omi, Agus Taufik Hidayat, Dwi Ermayanti Susilo, Sugeng Suprapto e Rachyu Purbowati. "Factors Affecting Corporate Tax Avoidance Practices on the Indonesia Stock Exchange". In 2nd Annual Conference on Social Science and Humanities (ANCOSH 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210413.003.

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Pavone, Pietro. "Tax factor and corporate governance. Changes in auditing in the international business of corporate groups". In Corporate Governance: Search for the advanced practices. Virtus Interpress, 2019. http://dx.doi.org/10.22495/cpr19a15.

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"AN E-TAX INTERNET FILING SYSTEM INCORPORATING SECURITY AND USABILITY BEST PRACTICES - Prototype implementation of the best practices identified in government and commercial E-tax filing websites in the USA for tax season of 2003". In 1st International Conference on E-business and Telecommunication Networks. SciTePress - Science and and Technology Publications, 2004. http://dx.doi.org/10.5220/0001388002570262.

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etersone, Mara, e Karlis Ketners. "Performance improvements of tax and customs authorities. Case study: Latvia". In Business and Management 2016. VGTU Technika, 2016. http://dx.doi.org/10.3846/bm.2016.01.

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The aim of this paper is to investigate performance management of the State Revenue Service (SRS) of the Republic of Latvia in the context of effective public budgeting. This article investigates performance indicators in the context of process (activity) management in tax and customs authority and examines a number of practical issues with regard to the design of management practices. Several research methods, such as analysis of academic and professional publications and logical and comparative analysis, are applied in this research. The main findings are related to the analysis of activities of SRS and could be practically implemented at SRS.

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Kunsch, Pierre L. "Externalities and Internalisation of Radioactive Waste Producing Activities: The Analogy With Environmental Practices". In ASME 2001 8th International Conference on Radioactive Waste Management and Environmental Remediation. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/icem2001-1135.

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Abstract All human activities generate negative externalities, in particular the use of radioactive material for electricity production and radioisotope applications. Both activities produce radioactive waste, which can, therefore, be considered as being specific externalities. The purpose of the paper is to investigate these externalities and to identify appropriate internalisation instruments. Analogue cases in environmental management are discussed. In general the nuclear externalities are not internalised in the management costs charged by Radioactive Waste agencies (RAWA). The paper explores the possibility of having an internalisation of all costs as requested by the strict application of the Polluter Pays Principle. In the case of electricity production a comparison is made between the externalities attributed to nuclear waste and those in relation with CO2-emissions from the combustion of fossil fuel. A brief overview is given on the evaluation approach in ExternE (“Externalities of Energy”). The evaluations are the basis for the design of a carbon tax applicable to fossil fuels for reducing CO2-emissions. A similar tax could be charged on radioactive waste management. Beyond the internalisation objective, the tax proceeds could finance the technological R&D for improving the conditions of storage and disposal, and provide compensations to local residents in the vicinity of nuclear waste management facilities. The management of spent radioisotope equipment in medicine, research, or industry is shown to have similar features to the management of packages, spent electrical appliances, and the disposal of batteries. In general the price of management of the spent material is not included in the purchase price. In case of spent radioisotope equipment, the externality mainly represents the risk of this material becoming a hazard for the public health. It is recommended to internalise the full costs of management to eliminate this risk. Moreover spent material should be registered and RAWA should maintain detailed inventories on their national territories. In order to induce the free return of spent material to the RAWA, deposit refund systems could be set in place as in the package or battery market. A surcharge is paid by purchase, which is refunded to the buyers when they return the product for recycling or proper disposal. The paper concludes by describing lessons and possible implications of the previously discussed environmental tax or surcharge systems on the way the Polluter-Pays Principle is applied in radioactive waste management.

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Merliyana, Enung Siti Saodah e Asep Saefurahman. "Deferred Tax Expense, Profitability, and Profit Management Practices at Financial Service Companies in Indonesia". In Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aicar-18.2019.49.

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Rapporti di organizzazioni sul tema "Tax practices"

Beverinotti, Javier, Gustavo Canavire-Bacarreza, María Cecilia Deza e Lyliana Gayoso de Ervin. The Effects of Management Practices on Effective Tax Rates: Evidence from Ecuador. Inter-American Development Bank, agosto 2021. http://dx.doi.org/10.18235/0003505.

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This paper examines the effects of management practices on effective tax rates (ETR) in a sample of medium and large manufacturing firms in Ecuador. We use a novel data set on management practice scores matched with administrative tax data from the Superintendence of Companies and the Internal Revenue Services of Ecuador based on firms' tax filings. We find that better management practices are positively associated with effective tax rates, defined as the share of tax obligations to profits. This result is robust under various specifications controlling for different covariates, and to different measures of effective tax rates. Furthermore, our findings indicate that the use of fiscal incentives is positively associated with higher effective tax rates. However, firms that use fiscal incentives are able to fatten or reduce their effective tax rates as management practices improved. Overall, our findings suggest that government-sponsored policies that seek to promote better management practices may be self-sustained, if the additional tax revenue expected from better management practices through higher profits is able to cover the cost of the programs.

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Pearce, Oliver. Making Tax Vanish: How the practices of consumer goods MNC RB show that the international tax system is broken. Oxfam, luglio 2017. http://dx.doi.org/10.21201/2017.0063.

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Adeniran, Adedeji, Mma Amara Ekeruche e Chukwuka Onywkwena. The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria. Institute of Development Studies (IDS), giugno 2021. http://dx.doi.org/10.19088/ictd.2021.011.

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Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure. In this paper, we explore possible roles for behavioural interventions such as sharing information about peers’ tax behaviour to engineer higher tax compliance. Based on an artefactual field experiment among own account workers in Nigeria, we find that information interventions can play an important role in ensuring tax compliance. Specifically, targeting information around what people can directly observe can be a way to improve tax compliance. Providing information on punishment or good practices that appeal to feelings of morality yields higher tax compliance.

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Mascagni, Giulia, Roel Dom e Fabrizio Santoro. The VAT in Practice: Equity, Enforcement and Complexity. Institute of Development Studies (IDS), gennaio 2021. http://dx.doi.org/10.19088/ictd.2021.002.

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The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentives for buyers and sellers, and because of the paper trail it creates. Being a rather sophisticated tax, however, the VAT is complex to administer and costly to comply with, especially in lower-income countries. This paper takes a closer look at how the VAT system functions in practice in Rwanda. Using a mixed-methods approach, which combines qualitative information from focus group discussions with the analysis of administrative and survey data, we document and explain a number of surprising inconsistencies in the filing behaviour of VAT-remitting firms, which lead to suboptimal usage of electronic billing machines, as well as failure to claim legitimate VAT credits. The consequence of these inconsistencies is twofold. It makes it difficult for the Rwanda Revenue Authority to exploit its VAT data to the fullest, and leads to firms, particularly smaller ones, bearing a higher VAT burden than larger ones. There are several explanations for these inconsistencies. They appear to lie in a combination of taxpayer confusion, fear of audit, and constraints in administrative capacity.

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Oppel, Annalena. Beyond Informal Social Protection – Personal Networks of Economic Support in Namibia. Institute of Development Studies (IDS), novembre 2020. http://dx.doi.org/10.19088/ids.2020.002.

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This paper poses a different lens on informal social protection (ISP). ISP is generally understood as practices of livelihood support among individuals. While studies have explored the social dynamics of such, they rarely do so beyond the conceptual space of informalities and poverty. For instance, they discuss aspects of inclusion, incentives and disincentives, efficiency and adequacy. This provides important insights on whether and to what extent these practices provide livelihood support and for whom. However, doing so in part disregards the socio-political context within which support practices take place. This paper therefore introduces the lens of between-group inequality through the Black Tax narrative. It draws on unique mixed method data of 205 personal support networks of Namibian adults. The results show how understanding these practices beyond the lens of informal social protection can provide important insights on how economic inequality resonates in support relationships, which in turn can play a part in reproducing the inequalities to which they respond.

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Corlin Christensen, Rasmus, Martin Hearson e Tovony Randriamanalina. At the Table, Off the Menu? Assessing the Participation of Lower-Income Countries in Global Tax Negotiations. Institute of Development Studies (IDS), dicembre 2020. http://dx.doi.org/10.19088/ictd.2020.004.

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Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made by 37 OECD members, but by 137 countries from all regions and levels of development through the ‘Inclusive Framework’ (IF). Official documentation emphasises that all countries participate on an ‘equal footing’, but some participants and observers have emphasised that developing countries in particular face practical obstacles that lead to unequal participation in practice. In this paper, we assess these claims, drawing primarily on 48 interviews with negotiators, policymakers and stakeholders involved in global tax discussions. We find that the explosion in formal membership has not in itself led to the step-change in developing country influence that the raw numbers imply. This is because of a combination of structural obstacles that are not unique to the IF, and some challenging aspects of the OECD’s way of working. Yet, lower-income countries have made some modest achievements to date, and there are signs of incremental progress towards a more effective presence. We develop a typology of mechanisms through which successes have been achieved: association with the efforts of more powerful states, anticipation of lower-income countries’ needs by the OECD secretariat and others, collaboration to form more powerful coalitions, and the emergence of expert negotiators with individual authority.

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Rukundo, Solomon. Tax Amnesties in Africa: An Analysis of the Voluntary Disclosure Programme in Uganda. Institute of Development Studies (IDS), dicembre 2020. http://dx.doi.org/10.19088/ictd.2020.005.

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Tax amnesties have taken centre stage as a compliance tool in recent years. The OECD estimates that since 2009 tax amnesties in 40 jurisdictions have resulted in the collection of an additional €102 billion in tax revenue. A number of African countries have introduced tax amnesties in the last decade, including Nigeria, Namibia, South Africa and Tanzania. Despite their global popularity, the efficacy of tax amnesties as a tax compliance tool remains in doubt. The revenue is often below expectations, and it probably could have been raised through effective use of regular enforcement measures. It is also argued that tax amnesties might incentivise non-compliance – taxpayers may engage in non-compliance in the hope of benefiting from an amnesty. This paper examines the administration of tax amnesties in various jurisdictions around the world, including the United States, Australia, Canada, Kenya and South Africa. The paper makes a cost-benefit analysis of these and other tax amnesties – and from this analysis develops a model tax amnesty, whose features maximise the benefits of a tax amnesty while minimising the potential costs. The model tax amnesty: (1) is permanent, (2) is available only to taxpayers who make a voluntary disclosure, (3) relieves taxpayers of penalties, interest and the risk of prosecution, but treats intentional and unintentional non-compliance differently, (4) has clear reporting requirements for taxpayers, and (5) is communicated clearly to attract non-compliant taxpayers without appearing unfair to the compliant ones. The paper then focuses on the Ugandan tax amnesty introduced in July 2019 – a Voluntary Disclosure Programme (VDP). As at 7 November 2020, this initiative had raised USh16.8 billion (US$6.2 million) against a projection of USh45 billion (US$16.6 million). The paper examines the legal regime and administration of this VDP, scoring it against the model tax amnesty. It notes that, while the Ugandan VDP partially matches up to the model tax amnesty, because it is permanent, restricted to taxpayers who make voluntary disclosure and relieves penalties and interest only, it still falls short due to a number of limitations. These include: (1) communication of the administration of the VDP through a public notice, instead of a practice note that is binding on the tax authority; (2) uncertainty regarding situations where a VDP application is made while the tax authority has been doing a secret investigation into the taxpayer’s affairs; (3) the absence of differentiated treatment between taxpayers involved in intentional non-compliance, and those whose non-compliance may be unintentional; (4) lack of clarity on how the VDP protects the taxpayer when non-compliance involves the breach of other non-tax statutes, such as those governing financial regulation; (5)absence of clear timelines in the administration of the VDP, which creates uncertainty;(6)failure to cater for voluntary disclosures with minor errors; (7) lack of clarity on VDP applications that result in a refund position for the applicant; and (8) lack of clarity on how often a VDP application can be made. The paper offers recommendations on how the Ugandan VDP can be aligned to match the model tax amnesty, in order to gain the most from this compliance tool.

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Wang, Xuejiao, Lei Xu, Xingzhe Yang, Xin Zhao, juanmei Li e feng Li. The Effect of Tai Chi Practice on immunological function in cancer survivors: A systematic review protocol. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, giugno 2020. http://dx.doi.org/10.37766/inplasy2020.6.0042.

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Tolani, Foyeke, Betty Ojeni, Johnson Mubatsi, Jamae Fontain Morris e M. D'Amico. Evaluating Two Novel Handwashing Hardware and Software Solutions in Kyaka II Refugee Settlement, Uganda. Oxfam, novembre 2020. http://dx.doi.org/10.21201/2020.6898.

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The Promotion and Practice Handwashing Kit (PPHWK), a robust, user-friendly handwashing station, and Mum’s Magic Hands (MMH), a creative hygiene promotion strategy, were evaluated in a clustered randomized controlled trial in Kyaka II refugee settlement in Uganda. The trial evaluated whether their provision increased handwashing with soap practice among residents, with a focus on three community intervention arms and two school-based intervention arms. The findings outlined in this report suggest that exposure to both the PPHWK and MMH increased hygiene knowledge and handwashing behaviour with soap, and improved health outcomes. Intervention households also preferred the PPHWK over existing handwashing stations, typically a basic bucket with a tap.

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Mehrotra, Santosh. Monitoring India’s National Sanitation Campaign (2014–2020). Institute of Development Studies (IDS), giugno 2021. http://dx.doi.org/10.19088/slh.2021.011.

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In 2011, India had more phone users (around 54 per cent of households) and television access (33 per cent) in rural areas than people with access to tap water (31 per cent) and toilet facilities (31 per cent), according to Census 2011. This clearly indicates the failure of government programmes to change the centuries-old practice of defecation in the open. This neglect of safe sanitation has had catastrophic outcomes in terms of human well-being. This case study is an analysis of the latest central government Swachch Bharat Mission - Gramin (Clean India Mission - Rural) (or SBM-G), which has achieved much greater success than any hitherto government effort in providing access to and use of toilets, especially in rural areas where the need is greatest. However, any conception of achieving ODF status, or free of open defecation, in a village (or any limited geography) is more than merely building toilets. The Sanitation Learning Hub commissioned case studies of sanitation campaigns in both India and Nepal, drawing out the lessons learnt for other countries wishing to implement similar initiatives. Both case studies focus on how target setting and feedback and reporting mechanisms can be used to increase the quality of campaigns.

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