scholarly journals Cleaning the Muck of Ages from the Windows into the Soul of Tax

2016 ◽  
Vol 5 (1) ◽  
pp. 177-216
Author(s):  
John Passant
Keyword(s):  
Income Tax ◽  
Specific Reference ◽  
Tax System ◽  
The World ◽  
Ways Of Thinking ◽  
Insight Into

Abstract The aim of this paper is to provide readers with an insight into Marx’s methods as a first step to understanding income tax more generally but with specific reference to Australia’s income tax system. I do this by introducing readers to the ideas about the totality, that is, capitalism, appearance, and form, and the dialectic in Marx’s hands. This will involve looking at income tax as part of the bigger picture of capitalism and understanding that all things are related and changes in one produce changes in all. Appearances can be deceptive, and we need to delve below the surface to understand the reality or essence of income and, hence, of income tax. Dialectics is the study of change. By developing an understanding of the processes of contradiction and change in society, the totality, we can then start to understand income tax and its role in our current society more deeply. To do that, we need to understand the ways of thinking and approaches that Marx and others have used. Only then, armed with the tools that we have uncovered, we can begin the process of cleaning the muck of ages from the windows into the soul of tax and move from the world of appearance to the essence of tax.

scholarly journals Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic

2014 ◽  
Vol 62 (2) ◽  
pp. 307-314 ◽  
Author(s):  
Břetislav Andrlík
Keyword(s):  
Czech Republic ◽  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
Public Budget ◽  
Tax System ◽  
The Czech Republic ◽  
The Public ◽  
Administrative Costs ◽  
The World

This article deals with the issues of effectiveness of personal income tax in the Czech Republic. The personal income tax in the Czech Republic, referred to as the tax on income of natural persons, represents a significant part of the public budget revenue (23.35% of all tax revenues in 2012). One of the principles of a good tax system is the principle of its effectiveness. The effectiveness of a particular tax is measured by various methods. The theory distinguishes between two types of costs expended on the collection of taxes, i. e. administrative costs (direct or indirect) and excessive tax burden. In the case of direct administrative costs the measurement compares the total volume of a particular tax revenue with the costs of its collection. The amount of the tax levied is thus not a net income of the public budget, due to the fact that it must be reduced by the costs of the public sector which are necessary for obtaining such amount. In this contribution we shall focus on the measurement of direct administrative costs. The measurement of effectiveness of income tax on natural persons is performed with the use of the full-time equivalent (FTE) method, which is based on the classification of revenue authorities staff according to their jobs and on the determination of conversion coefficients in order to identify costs related to the collection of a particular tax. A separate part of the article deals with measurements of tax system effectiveness in the international scope. We cite an important international study, "Paying Taxes 2013: The Global Picture", annually prepared by the World Bank and PricewaterhouseCoopers, which analyses demands of tax systems in different countries of the world.

Taxes in America

2020 ◽  
Author(s):  
Leonard E. Burman ◽  
Joel Slemrod
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Costs And Benefits ◽  
Tax System ◽  
Role Of Government ◽  
The World ◽  
Comprehensive Reform ◽  
Jobs Act ◽  
Answer Format

Arguments about taxation are among the most heated-no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity can create confusion. Two of America's leading authorities on taxes, Leonard E. Burman and Joel Slemrod, bring clarity in this concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved. The book explores what makes a tax system fair, simple, and efficient, why our system falls short, and whether the new tax law promises much, if any, improvement. Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner. It has been revised and updated to both explain the Tax Cuts and Jobs Act (TCJA) in 2017, the most comprehensive reform of its income tax system since 1986, and to examine its likely effects on individuals, businesses, and society. Among the questions discussed are: How much more tax could the IRS collect with better enforcement? How do tax burdens vary around the world? Why do corporations pay so little tax, even though they earn trillions of dollars every year? What kind of tax system is most conducive to economic growth? And, can taxes be fair?

Issues in Designing a System of Income Tax

2014 ◽  
Vol 1 (2) ◽  
Author(s):  
M M Sury
Keyword(s):  
Developing Countries ◽  
Government Policy ◽  
Income Tax ◽  
Income Taxes ◽  
Annual Income ◽  
Tax System ◽  
Policy Issues ◽  
Ability To Pay ◽  
The World

Among the various indices of ability-to-pay taxes, income is regarded, by far, as the most appropriate. This is borne out by the popularity of income taxes the world over. Income tax is levied on the annual income of various taxable entities, mainly individuals and companies. For operating an income tax system successfully, fiscal authorities, particularly in developing countries, are required to resolve various issues to make it compatible with the socio-economic objectives of government policy. This paper examines general policy issues relevant for designing and reshaping a suitable income tax system.

scholarly journals Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

2016 ◽  
Vol 5 (2) ◽  
pp. 119-131
Author(s):  
Ivan Raonić ◽  
Zoran Vasić ◽  
Igor Pejović
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Income Taxation ◽  
Tax Base ◽  
Tax System ◽  
Low Level ◽  
The World ◽  
The Republic ◽  
Specific Challenge

AbstractThe tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment). This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

Latin America's wealthiest untouched by redistribution

2018 ◽  
Keyword(s):  
Latin America ◽  
Middle Class ◽  
Income Tax ◽  
Tax System ◽  
Middle Income ◽  
Middle Classes ◽  
Content Type ◽  
Middle Income Countries ◽  
The Poor ◽  
The World

Subject Patterns of inequality. Significance Inequality across the world varies significantly, particularly among middle-income countries. Much of this variance is the result of differences in the income shares of the poor and rich since the middle class receives a similar level of income in most cases. Latin America occupies a peculiar position in these comparisons: it is the most unequal region in the world because the wealthy are able to control more income than anywhere else. Impacts Effective measures to tackle inequality would require politically difficult reforms of the income tax system. Pressures to redistribute resources to the poor will squeeze the middle classes in times of muted growth. Elite power will be particularly significant in countries such as Colombia and Brazil, if less so in Argentina and Uruguay.

scholarly journals The perceived fairness of turnover tax

2018 ◽  
Vol 11 (1) ◽  
Author(s):  
Adam Gluckman ◽  
Magda Turner
Keyword(s):  
South Africa ◽  
Literature Review ◽  
Income Tax ◽  
Adam Smith ◽  
Tax Compliance ◽  
Survey Questionnaire ◽  
Perceived Fairness ◽  
Tax System ◽  
And Training ◽  
Insight Into

The South Africa Turnover Tax system, implemented on 01 March 2009 to simplify tax for microbusinesses and to improve tax compliance had an insignificant number of registrations and research indicated that a possible reason is the fairness of the tax. The aim of this study is to explore the perceived fairness of the Turnover Tax system. By way of a literature review, criticisms and provisions of the Sixth Schedule to the Income Tax Act No. 58 of 1962 were identified and used as statements on a survey questionnaire. Using the principles of a fair tax system as advanced by Adam Smith a correspondence survey which included two open-ended questions was issued to participants with knowledge of Turnover Tax to establish whether the statements corresponded to any of Adam Smith’s Maxims. The results reveal that the Turnover Tax system is not perceived as completely fair and encourage Government to relook at the legislation with the intend to simplify it further, to removing ambiguity and add detailed lists of excluded services. Education and training of taxpayers is important. A repetition of this study on taxpayers registered on the Turnover Tax system will make further contribution and add to the insight into the fairness of the Turnover Tax system provided by this article.

GST Calculation for Invoice Generation in IT Filing

2021 ◽  
pp. 173-176
Author(s):  
Shivangi Kaushal ◽  
Ashima Narang ◽  
Nishu Sethi ◽  
Neha Bhateja
Keyword(s):  
Income Tax ◽  
Tax System ◽  
Goods And Services ◽  
Billing System ◽  
Complex Information ◽  
Scale Size ◽  
Use Of Technology ◽  
It Systems ◽  
The World ◽  
Tax Returns

Goods and Services Tax (GST) Accounting and Billing System is arguably one of the most complex Information Technology (IT) Systems in the world – in terms of scale, size, and complexity. Under Goods and Services Tax, the returns of the buyer’s will be auto filled by data from the returns done by sellers and invoices uploaded by him/her. The software will have to match the data automatically from the returns and uploaded invoices and accept/deny/modify these invoices. The uploading of duplicate invoice is not allowed by the Goods and Services Tax system. All payments, uploading of invoices and filing of returns will have to be done electronically by all taxpayers only through the Goods and Services Tax portal. Access to and use of technology is therefore crucial for all taxpayers registered with the Goods and Services Tax Network, without which they cannot conduct business. This paper intents a proper invoice generation through the software and application that will be uploaded on the Goods and Services Tax Portal for filing Income Tax Returns.

scholarly journals El impuesto a la salida de divisas y su incidencia en la economía ecuatoriana, años 2014 - 2016

2018 ◽  
Vol 5 (1) ◽  
pp. 83-89
Author(s):  
Nelson Asencio Cristóbal ◽  
Luis Asencio Cristóbal ◽  
Mónica Tomalá Chavarría
Keyword(s):  
Income Tax ◽  
Tax System ◽  
The World ◽  
El Sistema ◽  
Capital Outflows ◽  
National Production ◽  
World Economic ◽  
Methodological Procedures ◽  
The Government ◽  
World Economic Crisis

La crisis económica mundial obligó al gobierno a reestructurar el sistema tributario; entre estas reformas se incluyó la creación  del Impuesto a la Salida de Divisas (ISD), el mismo que fue creado con el objetivo de desincentivar la salida de capitales al exterior, estimular la inversión y  la producción nacional. La razón que motiva este estudio es realizar un análisis de la recaudación tributaria del ISD y determinar su incidencia en la economía nacional, en los últimos años. Este impuesto es el segundo rubro de importancia en la recaudación de impuestos directos, detrás del Impuesto a la Renta. Según información del SIR en el 2016 se recaudaron 965 millones de dólares, 17,11% menos de lo recaudado en el 2015. En la investigación se aplicaron procedimientos metodológicos de tipo cuantitativo y técnicas de investigación para el análisis, cuyos resultados demuestran el logro de los objetivos planteados por el gobierno ecuatoriano. ABSTRACT The world economic crisis forced the government to restructure the tax system, which included the creation of the Foreign Exchange Tax (ISD), which was created with the aim of discouraging capital outflows abroad, stimulating the investment and national production. The reason that motivates this study is to perform an analysis of the tax collection of the ISD and determine its impact on the national economy in recent years. This tax is the second most important item in the collection of direct taxes, behind the Income Tax. According to information from the SIR in 2016, 965 million dollars were collected, 17.11% less than what was collected in 2015. In the research, quantitative methodological procedures and research techniques were applied to the analysis, the results of which show the achievement of the objectives set by the Ecuadorian government.

Contextualizing Game Audio Aesthetics

2013 ◽  
Author(s):  
Rob Bridgett
Keyword(s):  
Video Games ◽  
Video Game ◽  
Collaborative Work ◽  
Specific Reference ◽  
Thought Processes ◽  
Production Processes ◽  
The World ◽  
Reflective Discourse ◽  
Insight Into ◽  
Technological Perspective

This article appears in theOxford Handbook of New Audiovisual Aestheticsedited by John Richardson, Claudia Gorbman, and Carol Vernallis. This chapter is a reflective discourse on the aesthetics and production processes of sound in video games, not only from a technological perspective, but also from the viewpoint that video games are part of an ongoing cultural continuum that deeply involves cinema, music, and other media. The chapter takes the form of a meditative discussion on the practice, process, and craft of designing and directing interactive sound for a game, providing insight into some of the collaborative work that is involved in creating the overall effect of a finished soundtrack for a modern video game. The article makes specific reference to the role and thought processes of the audio director on the video gameScarface: The World is Yours(2006).

Ultrastructure of neuromuscular relationships in the canine heartworm (dirofilaria immitis)

1986 ◽  
Vol 44 ◽  
pp. 278-279
Author(s):  
W. L. Steffens ◽  
Nancy B. Roberts ◽  
J. M. Bowen
Keyword(s):  
Dirofilaria Immitis ◽  
Domestic Dogs ◽  
Structural Description ◽  
Pharmacological Effects ◽  
Free Living ◽  
Canine Heartworm ◽  
The World ◽  
Synaptic Region ◽  
Muscle Innervation ◽  
Insight Into

The canine heartworm is a common and serious nematode parasite of domestic dogs in many parts of the world. Although nematode neuroanatomy is fairly well documented, the emphasis has been on sensory anatomy and primarily in free-living soil species and ascarids. Lee and Miller reported on the muscular anatomy in the heartworm, but provided little insight into the peripheral nervous system or myoneural relationships. The classical fine-structural description of nematode muscle innervation is Rosenbluth's earlier work in Ascaris. Since the pharmacological effects of some nematacides currently being developed are neuromuscular in nature, a better understanding of heartworm myoneural anatomy, particularly in reference to the synaptic region is warranted.

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