Contemporary Issues in Taxation Research

Contemporary Issues in Taxation Research
Title Contemporary Issues in Taxation Research PDF eBook
Author Andy Lymer
Publisher Routledge
Pages 264
Release 2019-11-12
Genre Business & Economics
ISBN 1351949136

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This book is based upon papers presented at the 10th Annual Conference of the Tax Research Network held at the University of Birmingham, United Kingdom, in September 2000. The book covers four discrete areas namely compliance, e-commerce and taxation, international taxation and taxation within the European Union, and value added tax, and focuses within those areas on issues of topical and continuing interest. In an introductory chapter, the editors provide an overview of the subject matter of each of the substantive chapters (of which there are eleven). They conclude by seeking to extrapolate from those chapters, notwithstanding their diversity, various matters of wider and contemporary import to taxation. The treatment of the material in this book by scholars from various academic disciplines and with differing geographical perspectives also gives distinct and instructive insights into widely recognised and enduring taxation problems within the above-mentioned subject areas. Further, an appreciation and understanding of the multi-faceted approaches which may be adopted for problem solving, and which are evident in this book, can only enhance the prospects of the ultimate resolution of these problems.

Contemporary Tax Practice

Contemporary Tax Practice
Title Contemporary Tax Practice PDF eBook
Author John O. Everett
Publisher CCH
Pages 704
Release 2008
Genre Business & Economics
ISBN 9780808018650

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Contemporary Tax Practice: Research, Planning and Strategies will change the way you teach your tax research course, and the way future professionals learn how to perform tax research. This all new text provides a solid foundation of tax research skills by teaching the nuances of conducting tax research in today's environment. The book then provides exposure to frequently encountered tax planning topics and strategies, better preparing users for their future in tax practice.

Current Challenges in Revenue Mobilization - Improving Tax Compliance

Current Challenges in Revenue Mobilization - Improving Tax Compliance
Title Current Challenges in Revenue Mobilization - Improving Tax Compliance PDF eBook
Author International Monetary Fund
Publisher International Monetary Fund
Pages 81
Release 2015-01-29
Genre Business & Economics
ISBN 1498344895

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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

A Fair Share of Tax

A Fair Share of Tax
Title A Fair Share of Tax PDF eBook
Author Lotta Björklund Larsen
Publisher Palgrave Macmillan
Pages 136
Release 2019-06-04
Genre Business & Economics
ISBN 9783319888408

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This book is open access under a CC BY 4.0 license. This book takes a taxpayer's perspective on the relations taxation creates between people and their state. Björklund Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to also include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Björklund Larsen directs our gaze onto the concept of reciprocity, which is often proposed as an explanation in tax compliance research, and explores its diverse meanings and implications ethnographically. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their purchasing work off the books – essentially tax-cheating practices. Sweden is a modern welfare society with citizens holding rational and secular values, yet trusting their government and fellow citizens. Sweden also has a high tax burden that is collected by one of its most revered governmental agencies – the Swedish Tax Agency - making it an interesting case studying tax compliance.

Taxation, Responsiveness, and Accountability in Sub-Saharan Africa

Taxation, Responsiveness, and Accountability in Sub-Saharan Africa
Title Taxation, Responsiveness, and Accountability in Sub-Saharan Africa PDF eBook
Author Wilson Prichard
Publisher Cambridge University Press
Pages 309
Release 2015-09-11
Genre Business & Economics
ISBN 1107110866

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This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.

The IRS Research Bulletin

The IRS Research Bulletin
Title The IRS Research Bulletin PDF eBook
Author
Publisher
Pages 152
Release 1995
Genre Economic forecasting
ISBN

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Bridging the Tax Gap

Bridging the Tax Gap
Title Bridging the Tax Gap PDF eBook
Author Max Sawicky
Publisher
Pages 160
Release 2005
Genre Business & Economics
ISBN

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Offering thorough understanding of the crisis facing federal tax administration and suggesting practical approach to solving issues that have arisen.