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Author : Max Sawicky
Publisher : Unknown
Page : 160 pages
File Size : 49,8 Mb
Release : 2005
Category : Business & Economics
ISBN : STANFORD:36105114459980
Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.
Author : United States. Congress,United States Senate,Committee on Finance
Publisher : Createspace Independent Publishing Platform
Page : 384 pages
File Size : 45,6 Mb
Release : 2018-02-15
Category : Electronic
ISBN : 1985557118
Bridging the tax gap : hearing before the Committee on Finance, United States Senate, One Hundred Eighth Congress, second session, July 21, 2004.
Author : United States. Congress. Senate. Committee on Finance
Publisher : Unknown
Page : 630 pages
File Size : 40,7 Mb
Release : 2004
Category : Business & Economics
ISBN : STANFORD:36105050387294
Author : United States. Congress. House. Committee on Small Business
Publisher : Unknown
Page : 108 pages
File Size : 49,9 Mb
Release : 2005
Category : Business & Economics
ISBN : LOC:00147720464
Author : United States. Congress. Senate. Committee on Finance
Publisher : Unknown
Page : 384 pages
File Size : 47,7 Mb
Release : 2004
Category : Business & Economics
ISBN : PURD:32754077579203
Author : OECD
Publisher : OECD Publishing
Page : 44 pages
File Size : 51,8 Mb
Release : 2013-07-19
Category : Electronic
ISBN : 9789264202719
This action plan, created in response to a request by the G20, identifies a set of domestic and international actions to address the problems of base erosion and profit sharing.
Author : Thomas Pogge,Krishen Mehta
Publisher : Oxford University Press
Page : 384 pages
File Size : 52,7 Mb
Release : 2016-02-04
Category : Business & Economics
ISBN : 9780191038617
This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.
Author : Henry Aaron,Joel Slemrod
Publisher : Rowman & Littlefield
Page : 420 pages
File Size : 47,9 Mb
Release : 2004-05-20
Category : Political Science
ISBN : 0815796560
People pay taxes for two reasons. On the positive side, most people recognize, even if grudgingly, that payment of tax is a duty of citizenship. On the negative side, they know that the law requires payment, that evasion is a crime, and that willful failure to pay taxes is punishable by fines or imprisonment. The practical questions for tax administration are how to strengthen each of these motives to comply with the law. How much should be spent on enforcement and how should enforcement be organized to promote these objectives and achieve the best results per dollar spent? Over the last few years, the U.S. Congress has restricted spending on tax administration, forcing the Internal Revenue Service to curtail enforcement activities, at the same time, that the number of individual filers has increased, tax rules have become more complex, and more business have become multinational operations. But if too many cases of tax evasion go undetected and unpunished, those who may have grudgingly paid their taxes may soon find it easier to join the scofflaws. These events in combination have created a genuine crisis in tax administration. The chapters in this volume evaluate the capacity of authorities to enforce the tax laws in a modern, global economy and examine the implications of failing to do so. Specific aspects of tax law, including tax shelters, issues relating to small businesses, tax software, role of tax preparers, and the objectives of tax simplification are examined in detail. The volume also builds a conceptual basis for future scholarship, with regard not only to tax administration, but also to such fundamental questions as whether taxpayers respond mostly to economic incentives or are influenced by their experiences with the filing process and what is the proper framework for evaluating the allocation of resources within the IRS.
Author : United States. Internal Revenue Service
Publisher : Unknown
Page : 12 pages
File Size : 55,7 Mb
Release : 2024-06-23
Category : Electronic
ISBN : STANFORD:36105127904980
Author : Joel Slemrod
Publisher : Unknown
Page : 361 pages
File Size : 52,7 Mb
Release : 1992
Category : Business & Economics
ISBN : 0472103385
Experts discuss strategies for curtailing tax evasion
Author : International Monetary,International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 38 pages
File Size : 55,5 Mb
Release : 2021-08-27
Category : Business & Economics
ISBN : 9781513577173
It is generally difficult to measure revenue not collected due to noncompliance, but a growing number of countries now regularly produce and publish estimated revenue losses. Good tax gap analysis enables the detection of changes in taxpayer behavior by consistent estimates over time. This Technical Note sets out the theoretical concepts for personal income tax (PIT) gap estimation, the different measurement approaches available, and their implications for the scope and presentation of statistics. The note also focuses on the practical steps for measuring the PIT gap by establishing a random audit program to collect data, and how to scale findings from the sample to the population.
Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 49,6 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9789264724785
Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.
Author : Mr.Eric Hutton
Publisher : International Monetary Fund
Page : 32 pages
File Size : 54,9 Mb
Release : 2017-04-07
Category : Business & Economics
ISBN : 9781475583618
The IMF Fiscal Affairs Department’s Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-GAP methodology for estimating the VAT gap presented in this Technical Note has some distinct advantages over commonly used methodologies. By using a value-added approach to estimating potential VAT revenues, as compared to the more traditional final consumption approach used by most countries undertaking VAT gap estimation, the RA-GAP methodology can provide VAT compliance gap estimates on a sector-by-sector basis, which assists revenue administrations to better target compliance efforts to close the gap. In addition, the RA-GAP methodology uses a unique measurement for actual VAT revenues, which isolates changes in revenue performance that might be due to cash management (e.g., delays in refunds) from those due to actual changes in taxpayer compliance.
Author : Great Britain: Parliament: House of Commons: Treasury Committee
Publisher : The Stationery Office
Page : 96 pages
File Size : 43,8 Mb
Release : 2012-03-09
Category : Business & Economics
ISBN : 0215042948
This Treasury Committee report considers HM Revenue & Custom's past work in ensuring tax compliance and concludes that while progress has been made, there is still work to be done. HMRC defines the tax gap as the difference between tax collected and the tax that should be collected (the theoretical liability). The theoretical tax liability represents the tax that would be paid if all individuals and companies complied with both the letter of the law and HMRC's interpretation of the intention of Parliament in setting law (referred to as the spirit of the law). Enabling voluntary compliance is the most efficient way of closing the tax gap, and HMRC must ensure that all those who wish to comply with their tax obligations are able to do so. Part of the process of encouraging voluntary compliance is demonstrating that HMRC treats all taxpayers fairly, whether they are individuals, small businesses, or large corporations. The tax system should be simplified to make compliance easier. HMRC's recent announcement of ways it intends to improve its processes for settling tax disputes is a step forward in the context of wider questions needing to be answered about the accountability structures of HMRC. HMRC's calculation of the tax gap is flawed and risks focusing the minds of its employees on the wrong task: maximising revenue at all cost rather than ensuring that all taxpayers pay the right amount of tax.
Author : Anonim
Publisher : Unknown
Page : 32 pages
File Size : 48,9 Mb
Release : 1988
Category : Tax evasion
ISBN : CORNELL:31924063296085