Tax System

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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 review by the government), the forced tax system involves the government in the actual preparation of the return. (Main Author: William J. Miller)

Comparative Tax Systems

This section offers a comparative overview of the tax systems of various countries, with a view to developing a conceptual and practical understanding of the reasons why tax systems differ (and why they are sometimes so similar). The section examines the characteristics that tax systems have in common, the areas in which tax systems differ, and the factors (legal, institutional, political, economic, social and cultural) that cause the similarities and differences.

The section covers areas such as:

  • Tax structures
  • Tax at different government levels
  • Different types of tax (including income taxes, consumption taxes, capital and wealth taxes, environmental taxes)
  • Tax operating costs
  • Tax administration
  • Tax policy making and reform.

The section seeks to answer a series of key questions such as: why is income tax the dominant tax in so many developed countries whereas developing countries rely so heavily on indirect taxes; why do some countries have more tax expenditures than others; why have value added taxes, or derivatives of such taxes, become the dominant consumption taxes worldwide; why are there so many differences in the way countries tax corporate income and capital gains tax; why do so few countries have wealth taxes; what are the best types of tax for different levels of government; how do tax systems and revenue authorities best manage issues of complexity; what is the role of environmental taxes in modern tax systems; how are tax systems likely to develop in the future; and what are the keys to success in tax reform?

Resources

See Also

  • Taxation
  • Public Finance
  • Public Policy
  • Tax Law
  • Financial Regulation

Hierarchical Display of Tax system

Finance > Taxation
Finance > Public finance and budget policy > Public finance
Finance > Budget > Budget financing > Budgetary resources
Law > Criminal law > Offence > Economic offence > Tax offence > Tax evasion
Economics > National accounts > Income > Redistribution of income

Tax system

Concept of Tax system

See the dictionary definition of Tax system.

Characteristics of Tax system

Resources

Translation of Tax system

Thesaurus of Tax system

Finance > Taxation > Tax system
Finance > Public finance and budget policy > Public finance > Tax system
Finance > Budget > Budget financing > Budgetary resources > Tax system
Law > Criminal law > Offence > Economic offence > Tax offence > Tax evasion > Tax system
Economics > National accounts > Income > Redistribution of income > Tax system

See also

  • Taxation

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