Results 271 to 280 of about 34,533 (308)

Measuring Tax Authority Monitoring

The Journal of the American Taxation Association, 2019
ABSTRACT Despite growing academic interest in tax authority monitoring, the literature remains lacking a summary measure of realized tax authority monitoring that can be constructed from firms' publicly available financial statement information. The purpose of this study is to develop such a measure.
Andrew R. Finley, James Stekelberg
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A Developing Relationship: Tax Authority – Taxpayer – Tax Adviser

European Taxation, 2011
This note outlines the proceedings of the 3rd CFE Professional Affairs Conference held on 1 December 2010 in Düsseldorf to discuss initiatives in France, Germany, the Netherlands and the United Kingdom to enhance the relationship between taxpayers, the tax authorities and tax advisers.
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Do Tax Judges Favor the Tax Authority?

Florida Tax Review
Judges and judicial systems have become more specialized in response to increasing legal complexity. While the theoretical literature has discussed judicial specialization extensively, deliberating its pros and cons and its implications—arguably an appealing background for empirical investigation—few empirical studies have attempted to quantify the ...
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Tax authority to the European Parliament?

Public Choice, 1995
In this paper we analyze whether countries of the EC community should plead for a decentralized system to finance the European funds rather than using a uniform tax imposed by the European parliament. The analysis is within a multistage game-theoretic framework in which the implication of the financing system of a confederation on the investment ...
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Ghosting the Tax Authority: Fake Firms and Tax Fraud

SSRN Electronic Journal, 2022
Paul Carrillo, Dave Donaldson, Dina Pomeranz, Monica Singhal   +3 more
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Taxes and the Self-Employed Author

The Acquisitions Librarian, 2001
L'article decrit quel systeme d'impot sur le revenu s'applique aux ecrivains sans employeur aux Etats-Unis, les facteurs a prendre en compte et les depenses deductibles. Le cas de revenus percus lors d'un sejour a l'etranger est egalement pris en compte.
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Tax Proposal Service of th Finnish Tax Authority

2007
Taxation is one of the key functions of any state. Without a working tax collection system, any state would have big difficulties in fulfilling its responsibilities. Even though taxation is a service with negative demand (Kotler, 1997) at an individual level, most taxpayers admit that taxation needs to be done.
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ADMINISTRATION OF TAX BENEFITS BY THE TAX AUTHORITIES OF THE RUSSIAN FEDERATION

Law Gazette of the Kuban State University
Tax authorities act as the main conductors of the fiscal function of the modern state. Realizing their powers, they contribute to the economic and social development of public and legal entities, prevent, detect and suppress tax offenses, as well as participate in ensuring the balance of public and private interests, including in the process of ...
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Professional Communication of the Tax Authorities

Intertax, 2014
Tax cases involve large-scale case handling in which the communication between the tax authorities and the taxpayer is as common as it is important. To ensure that tax decisions are as accurate as possible communication must follow legal regulations, without underrating the psychological importance of the communication between the tax officer and the ...
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Development of Digitalization and Electronic Resources in the Work of Tax Authorities

Lecture Notes in Civil Engineering, 2022
A R Salkina
exaly