Tax Authority Advice And The Public

Author : Stephen Daly
Publisher : Bloomsbury Publishing
Page : 265 pages
File Size : 46,8 Mb
Release : 2020-04-02
Category : Law
ISBN : 9781509930555

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Tax Authority Advice and the Public by Stephen Daly Pdf

There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.

Author : Stephen Daly
Publisher : Bloomsbury Publishing
Page : 240 pages
File Size : 51,6 Mb
Release : 2020-04-02
Category : Law
ISBN : 9781509930548

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Tax Authority Advice and the Public by Stephen Daly Pdf

There is now almost universal acceptance that tax law is overly complex and indeterminate; and yet, there has to date been no comprehensive assessment of the role of the tax authority in the current arrangement. If the legislation and case law offer few immediate answers to the taxpayer, then the role of Her Majesty's Revenue & Customs (HMRC) in advising taxpayers becomes more apparent. This monograph contends that the provision of advice by HMRC is desirable by virtue of the rule of law and it follows that any such advice should be correct, clear, accessible and reliable. Additionally, there should exist some means of scrutinising the advice in order to check that it satisfies these criteria. Tax Authority Advice and the Public explores this view of HMRC's role in tax collection. It explains the deficiencies in the current system in this light, highlighting the pitfalls for taxpayers and practitioners as well as the potential remedies. Finally, the book assesses potential reforms which could be adopted in order to alleviate existing problems. A timely and ambitious work, this book is essential reading for practitioners and academics interested in the interaction between tax administration and public law.

Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8
Publisher : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Center
Page : 120 pages
File Size : 46,7 Mb
Release : 1990
Category : Law
ISBN : STANFORD:36105038675760

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Taxpayers' Rights and Obligations by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Working Party No. 8 Pdf

This report provides a detailed description and analysis of the different legal provisions in twenty-two OECD countries relating to taxpayers' rights and the compliance powers of tax authorities. The accompanying tables present a comparison of country practices in 1989 and identify major reforms introduced in recent years.

Author : OECD
Publisher : OECD Publishing
Page : 324 pages
File Size : 42,7 Mb
Release : 2017-03-27
Category : Electronic
ISBN : 9789264267992

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Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by OECD Pdf

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Author : Anonim
Publisher : Unknown
Page : 164 pages
File Size : 40,5 Mb
Release : 2001
Category : Electronic
ISBN : OCLC:248265417

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A Consolidation of the Constitution Acts 1867 to 1982 by Anonim Pdf

Author : International Monetary Fund
Publisher : International Monetary Fund
Page : 81 pages
File Size : 46,9 Mb
Release : 2015-01-29
Category : Business & Economics
ISBN : 9781498344890

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Current Challenges in Revenue Mobilization - Improving Tax Compliance by International Monetary Fund Pdf

This paper addresses core challenges that all tax administrations face in dealing with noncompliance—which are now receiving renewed attention. Long a priority in developing countries, assuring strong compliance has acquired greater priority in countries facing intensified revenue needs, and is critical for fairness and statebuilding. Series: Policy Papers

Author : Anonim
Publisher : Unknown
Page : 1756 pages
File Size : 50,9 Mb
Release : 1992
Category : Corporations
ISBN : MINN:31951D00608594Q

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State Income Taxes by Anonim Pdf

Author : Michael Asimow
Publisher : Unknown
Page : 244 pages
File Size : 49,7 Mb
Release : 1973
Category : Administrative agencies
ISBN : UOM:39015003960153

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Advice to the Public from Federal Administrative Agencies by Michael Asimow Pdf

Author : Great Britain. Treasury
Publisher : Stationery Office
Page : 114 pages
File Size : 45,7 Mb
Release : 2003
Category : Business & Economics
ISBN : 0115601074

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The Green Book by Great Britain. Treasury Pdf

This new edition incorporates revised guidance from H.M Treasury which is designed to promote efficient policy development and resource allocation across government through the use of a thorough, long-term and analytically robust approach to the appraisal and evaluation of public service projects before significant funds are committed. It is the first edition to have been aided by a consultation process in order to ensure the guidance is clearer and more closely tailored to suit the needs of users.

Author : Haryana (India). Vidhan Sabha. Public Accounts Committee
Publisher : Unknown
Page : 108 pages
File Size : 55,8 Mb
Release : 1978
Category : Finance, Public
ISBN : WISC:89001962562

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Report - Public Accounts Committee by Haryana (India). Vidhan Sabha. Public Accounts Committee Pdf

Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 43,7 Mb
Release : 2021-06-17
Category : Electronic
ISBN : 9789264572874

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Fighting Tax Crime – The Ten Global Principles, Second Edition by OECD Pdf

First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.

Author : Anonim
Publisher : Unknown
Page : 1008 pages
File Size : 55,6 Mb
Release : 1991
Category : Delegated legislation
ISBN : MINN:31951P007698801

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Florida Administrative Weekly by Anonim Pdf

Author : Anonim
Publisher : Unknown
Page : 0 pages
File Size : 45,9 Mb
Release : 2023
Category : Electronic
ISBN : 1915596904

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Managing Public Money by Anonim Pdf

Author : Collectif
Publisher : OECD
Page : 116 pages
File Size : 40,9 Mb
Release : 2017-04-12
Category : Business & Economics
ISBN : 9789264271463

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International VAT/GST Guidelines by Collectif Pdf

Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination. The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project). These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

Author : India. Parliament. Public Accounts Committee
Publisher : Unknown
Page : 144 pages
File Size : 55,8 Mb
Release : 2003
Category : Finance, Public
ISBN : UCBK:C085102864

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Report - Public Accounts Committee by India. Parliament. Public Accounts Committee Pdf