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Author : Ivan Leslie Potas
Publisher : Unknown
Page : 8 pages
File Size : 45,6 Mb
Release : 1993
Category : Tax planning
ISBN : 0642195536
Author : Valerie A. Braithwaite
Publisher : Edward Elgar Publishing
Page : 377 pages
File Size : 44,6 Mb
Release : 2009-01-01
Category : Political Science
ISBN : 9781848449077
[Valerie] Braithwaite merges her considerable knowledge of a wide range of disciplines to produce an exemplar of interdisciplinary research. The use of the taxation system as the basis for analysis of how people manage their relationship with authority is effective and produces a much-needed addition to the behavioural literature. While the book is primarily about defiance in taxation, many instances of non-taxation related defiance are included, which provides excellent support and extension of the tax-based arguments. Braithwaite has produced an excellent example of a book that is grounded in the extant literature, while expanding our understanding of the importance of understanding the behaviours that drive defiance. The aim of the book is to show how authorities can live symbiotically with defiance and she achieves this superbly, illustrating how improved satisfaction with the process can minimise defiance. Lisa Marriott, Pacific Accounting Review This innovative book presents a theory of tax defiance, integrating five years of research on people s hopes, fears and expectations of the tax system and the authority that administers it. Valerie Braithwaite makes a major contribution to regulatory theory by mapping the psychological processes of defiance. At the heart of the analysis is the concept of motivational posturing signals sent to indicate how favourably an authority is viewed and readiness to defer to an authority's demands. The author explains how resistant defiance expresses disapproval of the way an authority operates and signals to government the need to improve performance to win back public confidence. Resistance weakens as the authority claws back its institutional integrity. Dismissive defiance, on the other hand, is challenging and undermining, and is not so responsive. The book argues for institutional reforms that are both mindful of grievance and of alternative authorities that challenge power. It illustrates that in delivering institutional reform, commitment to democratic principles and integrity of government will enable authorities to argue their case for community co-operation where appropriate. Finally, the book goes on to show that power sharing is likely to be a more apt remedy when dismissive defiance is entrenched. Safeguarding these deliberations in mature democracies are moral obligation and social capital, both of which are likely to erode when authorities show neither justice nor wisdom in handling defiance. This unique and innovative example of how psychology can be integrated into new institutional theory and public policy practice will prove an interesting read for scholars, students and researchers in the fields of regulatory studies, economics, public policy and public finance, politics and psychology.
Author : Great Britain: Parliament: House of Commons: Committee of Public Accounts
Publisher : The Stationery Office
Page : 66 pages
File Size : 50,9 Mb
Release : 2013-02-19
Category : Business & Economics
ISBN : 0215054148
HMRC estimates that in 2010-11 the tax gap due to avoidance was £5 billion and that the present total tax at risk from avoidance over time is £10.2 billion. There is a proliferation of contrived schemes which exploit loopholes in legislation and abuse available tax relief schemes. Promoters are deliberately taking advantage of the time lag between the launch of a scheme and the closure of the scheme by HMRC. Promoters and providers sign up as many clients as possible before HMRC changes the law and shuts the scheme. They then move on to a new scheme and repeat the process. The complexity of tax law creates opportunities for avoidance, there is no effective deterrent, and HMRC is ineffective in challenging promoters. All too often Government introduces tax incentives to stimulate economic activity that become an opportunity for tax avoidance. Promoters collect their fees even when the schemes are found not to deliver a tax advantage and few schemes are covered by mis-selling regulations. Those who promote a tax avoidance scheme are required to notify HMRC of the scheme however, HMRC does not know how much avoidance is not disclosed but should. It is alarming that some QCs' opinions are being used by promoters as a "reasonable excuse" for non-disclosure which prevents HMRC from applying a penalty. HMRC could learn from how other countries deter and tackle tax avoidance. HMRC should also name and shame those who promote tax avoidance schemes, to harness public opinion and reduce the appetite of companies to promote or use avoidance schemes.
Author : Nigar Hashimzade,Yuliya Epifantseva
Publisher : Routledge
Page : 676 pages
File Size : 40,5 Mb
Release : 2017-10-02
Category : Business & Economics
ISBN : 9781317377078
An inherently interdisciplinary subject, tax avoidance has attracted growing interest of scholars in many fields. No longer limited to law and accounting, research increasingly has been conducted from other perspectives, such as anthropology, business ethics, corporate social responsibility, and economic psychology. This was –recently stimulated by politicians, mass media, and the public focussing on tax avoidance after the global financial and economic crisis put a squeeze on private and public finances. New challenges were posed by changing definitions and controversies in the interpretation of tax avoidance concept, as well as a host of new rules and policies that need to be fully understood. This collection provides a comprehensive guide to students and academics on the subjects of tax avoidance from an interdisciplinary perspective, exploring the areas of accounting, law, economics, psychology, and sociology. It covers global as well as regional issues, presents a discussion of the definition, legality, morality, and psychology of tax avoidance, and provides guidance on measurement of economic effect of tax avoidance activities. With a truly international selection of authors from the UK, North America, Africa, Asia, Australasia, Middle East, and continental Europe, with well-known experts and rising stars of the field, the contributors cover the entire terrain of this important topic. The Routledge Companion to Tax Avoidance Research is a ground-breaking attempt to bring together scholarly research in tax avoidance, offering rigorous academic analysis of an important and hotly debated issue in a structured and balanced way.
Author : G. T. Pagone
Publisher : Unknown
Page : 214 pages
File Size : 48,7 Mb
Release : 2010-01-01
Category : Tax evasion
ISBN : 1862877947
Exploring and illuminating the complexities of Australia's anti avoidance provisions in a lucid and meticulous work of scholarship is no small feat, and I know your book will quickly become an indispensable reference on the subject. Your book helps us narrow any gap in the views of reasonable people as to the application of these provisions. For this we are appreciative of your insightful work -- Michael D'Ascenzo, Commissioner of TaxationThe potential application of the general anti-tax avoidance provisions is an indispensable aspect of general commercial and domestic life, professional practice and professional advice. Daily commercial transactions frequently require consideration of whether the tax avoidance provisions may have been invoked. Normal family dealings often require consideration of whether the tax avoidance provisions have been triggered. Tax Avoidance in Australia provides a practical explanation of the workings of the main general tax avoidance provisions in Australia for income tax (Part IVA) and GST (Division 165). The explanation is placed in the context of the perceived deficiencies with the previous provisions and the elusive nature of the distinction between impermissible tax avoidance and permissible tax planning. In that context the book explains each of the elements necessary for the application of the anti-avoidance provisions and looks at how the provisions have been interpreted and applied by the Courts and by the Commissioner. The book also looks at the obligations upon advisers and the potential liability they face when advising upon or acting for taxpayers. Every legal and accounting professional advising on tax and commercial matters will find this book a rich and useful resource through which to navigate the complex provisions that make up the general anti-tax avoidance rules.
Author : United States. Congress. Joint Committee on Tax Evasion and Avoidance
Publisher : Unknown
Page : 482 pages
File Size : 52,8 Mb
Release : 1937
Category : Tax evasion
ISBN : PSU:000025230024
Author : United States. Congress. Tax Evasion and Avoidance, Joint Committee on
Publisher : Unknown
Page : 504 pages
File Size : 44,9 Mb
Release : 1937
Category : Electronic
ISBN : IND:30000091205991
Author : Ian G. Wallschutzky
Publisher : Unknown
Page : 63 pages
File Size : 53,7 Mb
Release : 1985-01-01
Category : Tax evasion
ISBN : 0949482099
Author : United States. Congress. House. Committee on Ways and Means
Publisher : Unknown
Page : 138 pages
File Size : 48,8 Mb
Release : 1937
Category : Electronic
ISBN : STANFORD:36105111205675
Author : Barry Bracewell-Milnes
Publisher : Unknown
Page : 119 pages
File Size : 48,5 Mb
Release : 1979
Category : Electronic
ISBN : OCLC:802794875
Author : United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee
Publisher : Unknown
Page : 696 pages
File Size : 45,6 Mb
Release : 1988
Category : Aliens
ISBN : STANFORD:36105022045574
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher : Unknown
Page : 406 pages
File Size : 45,7 Mb
Release : 1979
Category : Tax evasion
ISBN : UOM:39015082321715
Author : United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Permanent Subcommittee on Investigations
Publisher : Unknown
Page : 1284 pages
File Size : 51,9 Mb
Release : 2014
Category : Corporations, American
ISBN : MINN:31951D038001956
Author : Great Britain: Parliament: House of Commons: Treasury Committee
Publisher : The Stationery Office
Page : 96 pages
File Size : 50,9 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 : United States. Congress. Joint Economic Committee,United States. Congress. Joint Economic Committee. Subcommittee on Economic Progress,United States. Congress. Joint Economic Committee. Subcommittee on Economy in Government,United States. Congress. Joint Economic Committee. Subcommittee on Fiscal Policy
Publisher : Unknown
Page : 1654 pages
File Size : 40,5 Mb
Release : 1968
Category : Cost control
ISBN : NWU:35559007401965
Examines government efficiency of government auditing, supply and inventory control, and land use programs. Pt.2: Includes "Report on Various Methods of Financing Agency Programs" GAO, May 1967 (p. 319-400).
