Search results for: “tax administration”
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Tax Administration
Literature Review on Tax Administration In the Encyclopedia of Public Administration and Public Policy, [1] John L. Mikesell offers the following summary about the topic of Tax Administration: Tax administration defines tax policy. The manner in which a tax is implemented determines the […]
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Tax Administration
Literature Review on Tax Administration In the Encyclopedia of Public Administration and Public Policy, [1] John L. Mikesell offers the following summary about the topic of Tax Administration: Tax administration defines tax policy. The manner in which a tax is implemented determines the […]
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Tax exemption
Tax exemption Tax Incidence According to the Encyclopedia of Public Administration and Public Policy (Third Edition, Domonic A. Bearfield Melvin J. Dubnick, CRC Press 2015), "Who really pays the taxes? Many people worry about having to pay more than their “fair share” of taxes. It […]
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Taxation
Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation) Ad Valorem Tax (sometimes, including Taxation) Alternative Minimum Tax (sometimes, including Taxation) Big Four (audit firms) (sometimes, including Taxation) Black Market […]
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Taxation
Other Popular Tax Definitions in the World Legal Encyclopedia Adjusted Gross Income (sometimes, including Taxation) Ad Valorem Tax (sometimes, including Taxation) Alternative Minimum Tax (sometimes, including Taxation) Big Four (audit firms) (sometimes, including Taxation) Black Market […]
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Tax System
Summary of Forced Tax System A practice applied in some countries (most notably in Europe) in which corporate income taxes are computed by a governmental agency. Unlike the American system, under which the firm prepares its own return and computes its tax liability (subject to subsequent […]
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Tax Authorities
Hierarchical Display of Tax authorities Finance > Taxation > Tax system Tax authorities Concept of Tax authorities See the dictionary definition of Tax authorities. Characteristics of Tax authorities [rtbs name=”xxx-xxx”] Resources Translation of Tax authorities Spanish: Administración […]
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Tax Authorities
Hierarchical Display of Tax authorities Finance > Taxation > Tax system Tax authorities Concept of Tax authorities See the dictionary definition of Tax authorities. Characteristics of Tax authorities [rtbs name=”xxx-xxx”] Resources Translation of Tax authorities Spanish: Administración […]
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Online Sales Tax
Online Sales Tax Online Sales Tax in the United States In the case “South Dakota v. Wayfair,” No. 17-494, Justice Kennedy’s opinion states: “That said, South Dakota’s tax system includes several features that appear designed to prevent discrimination against or undue burdens upon interstate commerce. First, the Act applies a safe harbor to those who…
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Tax Increment Financing
Literature Review on Tax Increment Financing In the Encyclopedia of Public Administration and Public Policy, [1] Deborah A. Carroll offers the following summary about the topic of Tax Increment Financing: Tax increment financing (TIF) is an economic development tool and financial […]
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Tax Increment Financing
Literature Review on Tax Increment Financing In the Encyclopedia of Public Administration and Public Policy, [1] Deborah A. Carroll offers the following summary about the topic of Tax Increment Financing: Tax increment financing (TIF) is an economic development tool and financial […]
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Tax Incidence
Summary of Tax Incidence The place where a tax finally comes to rest. For example, a value added tax is passed through the marketing process to the final purchaser. (Main Author: William J. Miller) Literature Review on Tax Incidence In the Encyclopedia of Public Administration […]
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Tax Incidence
Summary of Tax Incidence The place where a tax finally comes to rest. For example, a value added tax is passed through the marketing process to the final purchaser. (Main Author: William J. Miller) Literature Review on Tax Incidence In the Encyclopedia of Public Administration […]
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Tax Law Firm
Introduction This entry provides an overview of the legal framework of tax law firm, with a description of the most significant features of tax law firm at international level. Related Work and Conclusions Resources See Also References (Papers) A Progressive Federal Tax Credit For State Tax […]
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International Tax
International Tax Documents Model Tax Treaties, etc. OECD Model Tax Convention 2014 List of OECD Member Countries, and of Non-member Countries that have published their position regarding the OECD Model Tax Convention and Commentary Recommendation (1997) of the OECD Council concerning the Model Tax Convention on Income and on Capital Text (2014) of the OECD…