Book XIII. Of the relation which taxes, and the amount of the public revenue, have to public liberty.

2009 ◽  
pp. 158-193
Author(s):  
Antoine Louis Claude Destutt de Tracy
Keyword(s):  
The Public ◽  
Public Revenue

scholarly journals Role of Tax Havens in the Tax Revenue Development and Its Reflection on the Public Revenues of the Developing Countries: An Empirical Study in Iraq (2004–2014)

2017 ◽  
Vol 8 (2) ◽  
pp. 289-299
Author(s):  
Bushra Fadhil Khudhair Al-taie ◽  
Hakeem Hammood Flayyih ◽  
Hassnain Raghib Talab ◽  
Noor Abbas Hussein
Keyword(s):  
Tax Revenue ◽  
Socialist Economy ◽  
State Budget ◽  
Tax Havens ◽  
The Public ◽  
Tax Haven ◽  
Public Revenue ◽  
The Impact ◽  
Public Revenues

Abstract The aim of this study is to investigate the role of tax haven on tax revenue development and its reflection on public revenue in Iraq between 2004 and 2014. A review of tax haven literature revealed that there are different types of tax havens, categorizations, characteristics, effects of tax havens, socio-economic consequence and reaction to tax haven that requires analysis. An empirical analysis is done in the public revenue of Iraq from 2004 to 2014. Descriptive statistics and evidentiary are employed as the analysis techniques. It is revealed that the importance of structure analysis of public revenues is connected with tax haven because the basic foundation for the State budget. Also, the growth rates of tax revenue for the period beyond the year 2003 which saw the Iraq regime change and more open to the world and draws from a socialist economy to a market economy, as well as the effect of the tax was havens with the direct tax income withholding tax, as well as the impact of tax revenue in the Public State revenues. Withthe analytical nature of the study reported in this paper, there is still an opportunity for further work on larger populations to confirm the generalizability of the findings.

scholarly journals Impact of Lump Sum Expense Rates on Public Revenue

2015 ◽  
Vol 63 (3) ◽  
pp. 1023-1030
Author(s):  
Jana Tepperová ◽  
Jan Pavel ◽  
Lenka Láchová
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
Personal Income ◽  
Special Role ◽  
Personal Income Tax ◽  
Tax System ◽  
The Czech Republic ◽  
The Public ◽  
Lump Sum ◽  
Public Revenue

Lump sum expense has special role within the Czech tax system. As the percentages of the lump sum expense used in the Czech Republic are high compared to other EU countries, they are often criticized as distortive and government searches for ways to limit their use. On the other side, the long-standing role of the lump sum expense in the Czech tax system hinders its decrease. Based on the data from the personal income tax returns of self-employed we analyze the use of the lump sum expense in the Czech Republic over the years 2004 to 2012. Using the same data and controlling for other variables, we estimate the impact of the lump sum expenses’ rates on public revenue (personal income tax, social security and health insurance revenue). According to the results, the higher number of taxpayers using the lump sum expense does not influence the public revenue, but there is negative effect of the average portion of lump sum expense to taxable income on the public revenue.

scholarly journals O ICMS-Ecológico: Critérios Legais

2012 ◽  
Vol 7 (1) ◽  
Author(s):  
Matheus Linck Bassani
Keyword(s):  
Income Tax ◽  
Environmental Law ◽  
Environmental Tax ◽  
The Public ◽  
Qualitative And Quantitative ◽  
Legal Standards ◽  
Critical Situation ◽  
Federal Constitution ◽  
Public Revenue ◽  
To Receive

Resumo: O presente trabalho tem como objetivo verificar a aplicação do ICMS-Ecológico, que se constitui numa forma de repartição da receita oriunda da receita proveniente da arrecadação do Imposto sobre Circulação de Mercadorias e Serviços (ICMS), como forma de incentivo à proteção ambiental. Situado na Seção VI, do Capítulo I da Constituição Federal, o tema da repartição das receitas tributárias é abordado como ramo do direito financeiro. A forma de repartição das receitas tributárias, com enfoque para a repartição do produto arrecadado pelos Estados decorrente do ICMS é analisada, bem como algumas considerações acerca desse imposto. Analisa-se e discute-se a relação entre a Constituição Federal e o meio ambiente, visando a verificar a viabilidade de instituição de um imposto ambiental, salientando os princípios da extrafiscalidade e o da não-vinculação da receita. Por fim, o tema do ICMS-Ecológico é tratado como uma solução imediata para a urgência ambiental, analisando-se seus critérios quantitativos e qualitativos para estimular os municípios a receberem parte da receita a ser repassada pelos Estados. Palavras-chave: ICMS-Ecológico; Repartição de Receita; Meio-Ambiente; Imposto Ambiental; Critérios legais. Abstract: The purpose of this study is to promote the discussion about the possibility of stimulate the environmental protection by distribution of Services and Merchandises Traffic Income Tax – ICMS – motivated by the critical situation of our environmental, which claims urgent measures for stopping its degradation. The income distribution as a financial law, described into the Brazilian Federal Constitution, is a very important question treated in this paper. After these first points, the ICMS is analyzed, bringing its characteristics. Aspects of environmental law and the Brazilian Constitution are discussed, to establish an environmental tax, beyond the extrafiscal and non-binding public revenue principles. Finally, this paper finds the Ecological ICMS theme as an immediate solution, analyzing its qualitative and quantitative standards to stimulate the cities to receive part of the public revenue distributed by the States. Keywords: Ecological-ICMS; Distribution of Revenue; Environment; Environmental Tax; Legal standards.

Cheating the public revenue

2000 ◽  
Vol 59 (1) ◽  
pp. 42-45
Author(s):  
Graham Virgo
Keyword(s):  
Tax Evasion ◽  
Common Law ◽  
The Public ◽  
The Common ◽  
Public Revenue ◽  
Court Of Appeal

THE line between legitimate tax mitigation and illegitimate tax evasion may be a fine one but if it is crossed the consequences can be serious, since tax evasion can constitute the common law offence of cheating the public revenue. The nature of this offence was considered by the Court of Appeal in R. v. Dimsey; R. v. Allen [1999] S.T.C. 846.

Explaining Growth of Public Revenue: An Empirical Investigation of Canadian Provinces

2009 ◽  
Vol 27 (1) ◽  
pp. 23-44
Author(s):  
Geneviève Tellier
Keyword(s):  
Time Series ◽  
Public Debt ◽  
Empirical Investigation ◽  
Demographic Structure ◽  
Cross Sectional ◽  
The Public ◽  
Party Ideology ◽  
Public Revenue ◽  
Canadian Provinces ◽  
Public Revenues

Abstract This paper looks at the determinants of public revenues. We conducted a cross-sectional time series empirical analysis to explain revenue variations observed in the ten Canadian provinces over the period 1967-2003. We tested whether party ideology, elections, globalization, the demographic structure of the population, the public debt, federal transfers and the tax burden influenced the size of provincial revenues. The findings support several hypotheses. Our results also show that the influence of some factors was not stable during the entire period.

23. Other offences involving fraud

2018 ◽  
Author(s):  
David Ormerod ◽  
Karl Laird
Keyword(s):  
The Public ◽  
Company Directors ◽  
Public Revenue ◽  
Gain And Loss ◽  
Definition Of

This chapter focuses on other offences involving fraud, including false accounting, false statements by company directors, suppression of documents, and cheating the public revenue—offences that are addressed in s 17 of the Theft Act 1968. Section 17(1)(a) criminalizes falsification of accounts, etc., whereas s 17(1)(b) criminalizes using a falsified account, etc. Section 17(2) provides an extended, albeit non-exhaustive, definition of falsity. The concept of a claim of right includes a claim to the payment of a debt. If a person genuinely believes in the claim of right to the money to which he acts with a view to gain, there is no reason why he should use false means (evidencing his dishonesty) to acquire that money. This chapter also discusses elements of the fraud-related offences including ‘gain’ and ‘loss’ as defined in s 34(2)(a) of the Theft Act 1968.

Underwriting the Empire: Nizamiye Courts, Tax Farming and the Public Debt Administration in Ottoman Syria

2019 ◽  
Vol 26 (4) ◽  
pp. 374-404
Author(s):  
Nora Barakat
Keyword(s):  
Foreign Investment ◽  
Public Debt ◽  
The Public ◽  
Revenue Collection ◽  
Regional Markets ◽  
Tax Farming ◽  
Public Revenue ◽  
Revenue Agencies ◽  
Court Of First Instance

AbstractThis article investigates the role of the Ottoman Nizamiye Court of First Instance in conflicts over capital between public revenue agencies and tax farmers in the Syrian district of Homs at the turn of the twentieth century. The court’s records show that it adjudicated these conflicts in exclusive reference to codified law. However, I argue that the court’s formalist adjudication responded to political and economic circumstances defined by the global fiscal crises of the 1870s. In the aftermath of these crises, tax farmers took on new roles underwriting both Ottoman public debt and foreign investment through contracts with public revenue collection agencies like the Public Debt Administration. These agencies employed codified law to garner as much of tax farmers’ profits as possible. Tax farmers used the same law to contest these efforts and leverage their new economic influence to maintain control over regional markets and land. The court’s formalist rulings served the prerogatives of imperial sovereignty and solvency.

CHEATING THE PUBLIC REVENUE: FICTIONS AND HUMAN RIGHTS

2002 ◽  
Vol 61 (1) ◽  
pp. 1-52
Author(s):  
Graham Virgo
Keyword(s):  
Human Rights ◽  
Financial Services ◽  
The Public ◽  
House Of Lords ◽  
Public Revenue ◽  
Court Of Appeal

THE decisions of the House of Lords in R. v. Allen [2001] UKHL 45, [2001] 3 W.L.R. 843 and R. v. Dimsey [2001] UKHL 46, [2001] 3 W.L.R. 843 concerned appeals against convictions for cheating and conspiring to cheat the public revenue. The appeals were heard together before the Court of Appeal (noted (2000) 59 C.L.J. 42) and before the House of Lords, although separate decisions were handed down in the latter court. Both cases arose from the evasion of tax through the use of overseas companies. Allen had evaded his own tax liability by, inter alia, making false declarations of his income and Dimsey, a financial services adviser, had administered overseas companies for various clients, including Allen, to evade their tax liability. The grounds of appeal fell under two main headings. A third ground, relating to Allen alone, was that benefits in kind received by him from overseas companies of which he was a shadow director were not taxable. It was held that he was liable to pay tax on such benefits, even though the link between those benefits and the services he provided as a shadow director might be tenuous.

III. Charles James Fox and the Whig Opposition in 1792

1949 ◽  
Vol 9 (03) ◽  
pp. 293-330 ◽  
Author(s):  
H. Butterfield
Keyword(s):  
Foreign Policy ◽  
French Revolution ◽  
The Other ◽  
English History ◽  
The Public ◽  
Good Fortune ◽  
Political Crises ◽  
Parliamentary Reform ◽  
Public Revenue ◽  
The One

If the year 1792 has come to be remembered for political crises which made it one of the turning-points in English history, it has been famous also for the auspiciousness of its commencement, the optimism and the promise that characterized its earliest months. In January and February Pitt repeatedly drew the attention of parliament to the increasing prosperity of the country and the flourishing state of the public revenue; and opposition did not pretend to deny this, but merely said that the prosperity ‘was no feather in the minister's cap’, since it was due to circumstances independent of government. Even that aggressive admirer of the French Revolution, Earl Stanhope, wrote to a Frenchman: ‘We are already free… and England is now the richest, the most prosperous and—climate apart—the happiest country in Europe.’ Even that determined reformer, the Rev. Christopher Wyvill, joined the crowd of witnesses to the country's good fortune, though he speculated that if a great European war should break out, ‘the English people would probably then renew, but in a louder tone’, the cry for parliamentary reform. Pitt attributed the prosperity to the rise of machinery, the credit facilities, the ‘exploring and enterprising spirit of our merchants’, and the mode in which money was continually being fed back into industry. He claimed that something was due, however, to the internal tranquillity of the nation and ‘the natural effects of a free but well regulated government’. The correspondence of the year 1792 often gives evidence of the sense of rising prosperity; and to this would be attributed on the one hand the general attachment to the constitution, and on the other hand the indifference of the nation to matters of foreign policy.

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