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The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features /Evans, Christopher Charles. January 2003 (has links)
Thesis (Ph. D.)--University of New South Wales, 2003. / Includes bibliographical references (p. 267-280). Also available online.
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Integration of tax and internal audit functions to improve tax risk managementSambo, Sanelisiwe Mondy January 2017 (has links)
A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017 / Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business.
When considering tax risks in general, it can be said that taxpayers have a risk that they are not paying the correct amount of tax. This could be could be the result of applying the law incorrectly or configuring the system incorrectly to determine the tax results of the business activities and operations. Tax professionals have the expertise to identify tax risks and recommend corrective measures from a tax technical / legal point of view, which can address both past and future risks. Internal auditors on the other hand, have the expertise to detect tax risks and recommend corrective measures from a procedure and systems point of view, which may often only address future risks.
The aim of this research is to gain a better understanding of the concepts of tax risks, tax risk management, as well as the process of designing, implementing and testing internal controls to manage those risks. This will specifically include an analysis of the role of the tax function and internal audit function in effectively managing tax risks, particularly through integration.
Key words:
Tax, internal audit, tax risks, controls, internal controls, tax risk management / GR2018
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The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers /McKerchar, Margaret Anne. January 2002 (has links)
Thesis (Ph. D.)--University of New South Wales, 2002. / CD-R disc contains copy of thesis in PDF format. Includes bibliographical references (leaves 329-350). Also available online.
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Die Verwaltung der Jülich-Bergischen Landsteuern während der Regierungszeit des Pfalzgrafen Wolfgang Wilhelm (1609-1653)Tornow, Ulrike, January 1974 (has links)
Thesis (doctoral)--Rheinische Friedrich-Wilhelms-Universität, Bonn. / Includes bibliographical references (p. 7-13) and index.
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Policy change and political leadership in Japan case studies of administrative reform and tax reform /Lee, Myon Woo, January 1994 (has links)
Thesis (Ph. D.)--Ohio State University, 1994. / Vita. Includes bibliographical references (leaves 284-303).
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Interdependent behaviors of taxpayers and tax officials models, and some evidences from Korea /Bahk, Jaewan. January 1992 (has links)
Thesis (Ph. D.)--Harvard University, 1992. / Includes bibliographical references (leaves [291]-[310]).
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A critical analysis into the Organisation for Economic Co-operation and Development ‘Standard for Automatic Exchange of Financial Account Information in Tax Matters’Mohanlal, Dhanesh January 2017 (has links)
A research report submitted to the Faculty of Commerce, Law and Management in fulfilment of the requirements for the degree of Master of Commerce specialising in Taxation. Johannesburg, August 2016. / The impact of the Organisation for Economic Co-operation and Development’s Standard on Automatic Exchange of Financial Account Information in Tax Matters has a significant impact on Financial Institutions globally. This paper aims to critically evaluate the current South African legislation and the obligations it places on financial institutions. The research also highlights the challenges faced by a financial institutions in interpreting and implementing the often complex requirements of the regulations with a particular focus on the following areas namely customer on-boarding and enhanced due diligence procedures, monitoring of accounts, remediation of the existing customer base, system development, and reporting to the South African Revenue Service. The research also looks into the readiness of developing countries in implementing the Automatic Exchange of Information. The research concludes with a discussion into the appropriateness of South Africa’s decision to agree to be one of the early adopters of this legislation despite the challenges identified above.
Key Words:
OECD, Standard on Automatic Exchange of Financial Account Information for Tax purposes, Common Reporting Standard, Financial Institutions. / GR2018
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Semi-autonomous revenue authorities for successful implementation of tax administration reformGhebretsadk, A. F. (Abraham Fissehaye) 12 1900 (has links)
Thesis (MPA)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: There is a growing tendency towards the establishment of semi-autonomous revenue authorities to
collect taxes on behalf of the government. This is necessary for the efficient tax collection by which
the state finances its administrative organs. Tax administration as part of the general civil service
has suffered due to budget restrictions, inefficiency and corruption resulting from the mere
characteristics of the field of public administration.
As a remedy, modern tax administrations are now introducing the principles and methods used in
the private sector. The trend in public administration, thus, seems to be towards autonomy and
professionalization. Strengthening tax administration is thus critical to the successful
implementation of the whole tax system. Tax administration, to be successful, needs the
simplification of tax policy, commitment at the political and managerial level, and the existence of a
comprehensive set of strategies. There is evidence that the creation of semi-autonomous tax
authorities has enabled some developing countries to dramatically increase tax revenue.
These semi-autonomous revenue authorities are created with the aim of generating additional
revenue, improving the tax system and ensuring more equitable taxation. The revenue authorities'
model keeps the better employees by better compensation, is flexible in human resources
management, integrates tax operations, and is flexibile in budget management. Despite their
similarity in objective there are some variations of organizational design of revenue authorities from
country to country, with differences in their legal foundation, governance structures, staffing,
funding basis, and internal organization.
However, there are arguments against semi-autonomous revenue authorities and that they are not a
panacea of tax administration. The arguments against the revenue authorities' model are higher
costs, discontent of the wider civil service (because of inequities of salary), risks involved in the
autonomy, potential for corruption, sustainability and necessity. Nevertheless, the advantages of
revenue authorities weigh more than the disadvantages. To overcome the disadvantages of semiautonomous
revenue authorities, there should be a clearly defined relationship between the
government and the revenue authorities, there should be an appropriate regulatory framework and
public accountability, and the structure should be as simple as possible. / AFRIKAANSE OPSOMMING: Daar is 'n groeiende tendens na die totstandkoming van semi-outonome inkomste owerhede om
belasting namens die regering in te vorder. Dit is nodig vir die doeltreffende invordering van
belasting deur middel waarvan die staat sy administratiewe organe finansier. Belasting
administrasie, as deel van die algemene staatsdiens het gely deur begrotingsbeperkings,
ondoeltreffendheid en korrupsie wat voortvloei uit die blote kenmerke van die gebied van die
openbare administrasie.
As 'n remedie, is moderne belasting administrasies besig om die beginsels en metodiek wat in die
privaat sector gebruik word in te voer. Die tendens in publieke administrasie is dus gerig op
outonomiteit en professionalisme. Die versterking van belasting administrasie is dus krieties vir die
suksesvolle implimentering van die hele belastingsisteem. Belasting administrasie, om suksesvol te
wees, benodig die vereenvoudiging van belasting beleid, verbondenheid op politieke en
bestuursvlak en die bestaan van 'n omvattende stel strategieë. Daar is getuienis dat die
totstandkoming van semi-outonome belastingowerhede het sekere ontwikkelende lande in staat
gestelom dramaties die belasting inkomste te vermeerder.
Hierdie semi-outonome inkomste owerhede is tot stand gebring met die doelom addisionele
inkomste te genereer, die belastingsisteem te verbeter en om meer billike belastingte verseker. Die
belastingowerhede model behou die beter werknemers deur middel van beter kompensasie, is
buigsaam t.o.v. menslike hulpbronbestuur, integreer belastingsprosesse en is buigsaam in
begrotingsbestuur. Nieteenstaande hul eendersheid t.o.v die doelwitte, is daar wel variasies van
organisasie ontwerp van belastingowerhede van land tot land, met verskille in hul regsgrondslag,
"governance" strukture, personeelvoorsiening, basis van bevondsing en die interne organisasie.
Daar is wel argumente teen semi-outonome belastingowerhede en dat hulle nie die wondermiddel
vir belasting administrasie is nie. Die argumente teen die belastingowerhede model is dié van hoer
kostes, ontevredenheid van die breë openbare administrasie (weens die onbillikheid van salarisse),
die risko verbondce aan die outonomiteit, die potensiaal vir korrupsie, volhoubaarheid en
noodsaaklikheid. Desnieteenstaande, die voordele van belastingowerhede weeg sterker as die
nadele. Om die nadele te oorkom, moet daar 'n duidelike uiteengesette verhouding tussen die
regering en die belastingowerhede wees, daar moet 'n toepaslike regulerende raamwerk en openbare
toerekenbaarheid en die struktuuer moet so eenvoudig moontlik wees.
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Assessing the level of efficiency and effectiveness of tax administration in EritreaHailemicael Arey, Ogbagergis 12 1900 (has links)
Thesis (MPA)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: This paper that is composed of six chapters discusses the basic issues of modem tax
administration and the extent to which Eritrean tax administration adheres to the requirements
contained in these issues.
The first chapter includes a general introduction, brief historical background of Eritrea, premise,
problem definition, objective, design and methods, scope and limitation of the study.
The second chapter deals with the literature review on the theoretical perspective of tax system
and administration. There are detailed discussions about the types, characteristics, and functions,
ethics of taxes and efficiency and effectiveness of tax administration. This theoretical aspect
discusses the basic issues of modem tax administration trends and their development and
reforms. The reforms are mainly concerned with prevention of tax evasion, avoidance,
corruption and measures taken for making tax administration more efficient and reducing the
complexity of taxation laws.
Chapter three explores international success stories in dealing with major tax issues, thereby
using the solutions as benchmarks. Experiences in Singapore, Bolivia, Croatia, Jamaica,
Guatemala and Spain are used as standards to examine the level of efficiency and effectiveness
of tax administration in Eritrea. This chapter also shows that modem tax administrations are
concerned with a stronger focus on taxpayers, employees and their development, usage of
technology, financial independence and privatisation of those areas that could be better
performed by the private sector. To accomplish the above mentioned goals, the abovementioned
countries have set in motion to reform tax administrations with the aim of solving key
problems such as low salaries and the connected problems of attracting and retaining high
quality personnel and curbing corruption.
The fourth chapter presents the actual situation of tax administration in Eritrea. It deals with
missions, objectives, functions, human resource condition, facilities, the level of application of
modem technology and the weaknesses and strength of the Inland Revenue Department (lRD).
It also describes the measures, which have been taken by IRD administration to motivate its
employees and to enhance the voluntary compliance of taxpayers.
The fifth chapter provides a consolidated assessment of the present situation of tax
administration in Eritrea based on international experiences of tax administration and on
theoretical aspects of taxation. This chapter also scrutinizes the amendments of Proclamation No. 62/1994 and 64/1994 and their effect on tax administration, saving, consumption and
investment in Eritrea.
The sixth chapter provides a conclusion and recommendations that could be used by tax
authorities in Eritrea to implement the best practices of tax administration used in the abovementioned
countries.
This study provides an overview on IRD's present situation and how it could successfully
manage organisational transformation to achieve significantly increased customer satisfaction,
enhanced organisational flexibility, employee motivation and increase in tax collection by
following the recommendations based on theory and the experiences of other countries. / AFRIKAANSE OPSOMMING: In hierdie studie wat bestaan uit ses hoofstukke, word die basiese kwessies om moderne
belasting administrasie bespreek en die mate waartoe die belasting administrasie van Eritrië
daaraan voldoen.
Die eerste hoofstuk sluit die volgende in: 'n algemene inleiding, 'n kort historiese agtergrond
oor Eritrië, 'n voorafgaande stelling, 'n probleem definisie, asook die doelwitte, metodes,
omvang en delimitasies van die studie.
Die tweede hoofstuk bevat 'n literatuur oorsig oor die teoretiese perspektief op belastingsisteme
en administrasie. Daar is gedetailleerde besprekings van die tipes, kenmerke en funksies van
belasting asook die etiek daarvan en die doeltreffendheid en effektiwiteit van die belasting
administrasie. Hierdie hoofstuk bespreek die basiese kwessies i.v.m. die tendense in belasting
administrasie, hoe hulle ontwikkel en hoe hulle hervorm kan word. Die hervormings het meestal
betrekking op die voorkoming van belasting ontduiking en vermyding, korrupsie, en metodes om
die belasting administrasie meer effektief te maak en om die wette minder ingewikkeld te maak.
Hoofstuk drie gaan in op internasionale suksesverhale i.v.m. belasting en die oplossings word as
bakens gebruik. Die effektiwiteit van Eritrië se belastingstelsel word gemeet aan wat gebeur het
in ander lande soos Singapore, Boliwië, Kroatië, Jamaika, Guatemala en Spanje. Hierdie
hoofstuk toon ook dat moderne belasting administrasie meer fokus op belastingbetalers,
werknemers, die gebruik van tegnologie, finansiële onafhanklikheid en die privatisering van
areas wat beter deur die privaatsektor bedryf kan word. Om die bostaande te bereik, het die
genoemde lande maatreëls ingestelom die belasting administrasie te hervorm en om die
volgende sleutelprobleme op te los: lae salarisse, die lok en behou van hoë kwaliteit personeel
en die voorkoming van korrupsie.
In die vierde hoofstuk word die eintlike werklikheid van belasting administrasie in Eritrië
bespreek. Dit behandel die doelwitte en funksies van die belasting department (IRD) asook die
sterktes en swakhede daarvan en tot hoe 'n mate moderne tegnologie gebruik word. Dit beskryf
ook wat die belasting departement gedoen het om sy wernemers te motiveer en om die
samewerking van belasting betalers te verseker.
Die vyfde hoofstuk is 'n waardebepaling van die eintlike huidige situasie van belasting
administrasie in Eritrië gemeet teen internasionale ondervindings en die teoretiese aspekte van
belasting. In hierdie hoofstuk word ook gekyk na die amendemente tot Proklamasie No 62/1994 en 64/1994 en hulle uitwerking op belasting administrasie, spaar, verbruik en belegging 10
Eritrië.
In die sesde hoofstuk is daar gevolgtrekkings en aanbevelings wat die outoriteite in Eritrië kan
gebruik. Hulle kan die praktyke wat die beste in ander lande gewerk het, implementeer.
Hierdie studie verskaf 'n oorsig oor die huidige situasie in die Binnelandse Inkomste
Departement in Eritrië en oor hoe organisatoriese hervorming kan plaasvind wat sal lei tot beter
belasting betalers tevredenheid, meer organisatoriese vlugheid, werknemers motivering en 'n
dramatiese vermeerdering in belasting invordering. Hierdie hervorming moet gegrond wees op
die aanbevelings soos geformuleer uit die ondervindings van ander lande.
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TAX COURT CLASSIFICATION OF ACTIVITIES NOT ENGAGED IN FOR PROFIT: SOME EMPIRICAL EVIDENCEROBISON, JOHN CHARLES, ROBISON, JOHN CHARLES January 1982 (has links)
The primary objective of this dissertation was to identify and estimate the relative importance of factors used by the Tax Court in deciding hobby loss cases. This was accomplished in two steps. The first step was to review the Treasury Regulations, cases and literature pertaining to hobby losses to determine the relevant factors used by the Court in deciding this issue. The second step involved using probit analysis to identify which of these factors actually influenced the Court in deciding hobby loss cases and to determine the relative importance of the factors. A secondary purpose was to to explore the probit model's ability to predict decisions likely to be appealed. The probit model was based on the analysis of 219 post-1954 Tax Court cases involving determination of whether activities were or were not engaged in for profit. By application of log-likelihood techniques, it was determined that the model developed was stable over time and across lines of "business," the implication being that cases decided both before and after the passage of Section 183 and involving all types of activity should have precedential value in conflicts between taxpayers and the Internal Revenue Service. Five factors were found to be significant predictors: manner of operation, level of expertise, time expended, history of income and loss, and presence of elements of personal pleasure. It is important to note that the two factors not susceptible to tax planning--success in other activities and financial status of the taxpayer--were insignificant discriminators between business and hobby outcomes. The implication is that with careful tax planning, one can organize and operate a given activity so that it is likely to receive favorable tax treatment. The probit model proved to be unable to predict decisions likely to be appealed. The probability that a particular case would be classified by the Court as a business did not appear to be a significant predictor of whether a taxpayer would appeal an adverse decision.
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