An Analysis of IRS Concerns with Conservation Easement Charitable Deductions

2010 ◽  
Vol 8 (1) ◽  
pp. 18-33 ◽  
Author(s):  
Kenton D. Swift
Keyword(s):  
Tax Evasion ◽  
Tax Planning ◽  
Tax Law ◽  
Private Landowners ◽  
Conservation Easements ◽  
Conservation Easement ◽  
Charitable Contribution ◽  
The Past ◽  
Tax Benefits ◽  
Over Time

ABSTRACT: Over the past 30 years conservation easements have become an increasingly popular tool available to private landowners for protecting endangered natural areas, scenic properties, and working farms and forests. In addition, the charitable contribution deduction allowed for qualified conservation easement contributions has grown from an obscure and technical type of contribution to one of the most popular and significant types of charitable deductions available to taxpayers. Conservation easement contributions have also created a tugging match between those who write federal tax law and those who enforce it. Congress has generally looked on conservation easements favorably, and has increased the tax benefits of such contributions over time, while the IRS has listed contributions of conservation easements as an important source of tax evasion. This conflict leaves taxpayers in the middle, faced with the necessity of carefully planning qualifying conservation easement contributions in this difficult environment. The purpose of this article is to identify critical tax planning issues for those considering conservation easement transactions in light of IRS concerns.

Moral und Grenzverhalten im Steuerrecht – Zur Rechtsverwirklichung im Steuerrecht und zur neuen Anzeigepflicht für Steuergestaltungen

2020 ◽  
Vol 103 (2) ◽  
pp. 199-210
Author(s):  
Philipp Lamprecht
Keyword(s):  
Legal System ◽  
Tax Planning ◽  
Tax Law ◽  
Tax Morale ◽  
Cross Border ◽  
Legal Limits ◽  
Tax Benefits ◽  
Substantive Law

The enforcement of tax law in practice depends to a large extent on the tax morale of taxpayers. Behaviour which goes to (or even exceeds) the legal limits in order to achieve tax benefits, such as aggressive tax planning, endangers tax morale. However, anti-abuse provisions in substantive law have not proved to be very effective against such behaviour. It is therefore of interest to the legal system as a whole that German tax law, with its obligation to report potentially aggressive cross-border tax planning arrangements, has introduced a means that promises to counteract such behaviour much more effectively than previous approaches.

scholarly journals ANALISIS PERENCANAAN PAJAK PENGHASILAN PASAL 21 SEBAGAI UPAYA EFISIENSI PAJAK PENGHASILAN BADAN USAHA PADA PT. ASURANSI ASEI INDONESIA CABANG MANADO

2019 ◽  
Vol 14 (3) ◽  
Author(s):  
Adikodrati M. Manangkalangi ◽  
Inggriani Elim ◽  
Novi S. Budiarso
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Planning ◽  
Primary Data ◽  
Planning Methods ◽  
Net Method ◽  
Tax Benefits ◽  
Tax Savings ◽  
Tax Payments

Tax planning is one of the ways that taxpayers can use to make tax savings, without violating the constitution or the applicable taxation laws. Tax planning is used to anticipate tax evasion, so that the company can be consistent in payments, and also make corporate tax payments efficient. The research objective is to determine whether the application of tax planning methods used by PT. Asuransi Asei Indonesia Manado Branch in streamlining its tax payments, especially on income tax article 21. In this study the type of data used is qualitative data and quantitative data, while for the data source uses primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that more efficient in paying taxes is to use the Gross-Up Method, rather than using the company's current tax planning method, the Net Method. Because the Gross-Up method, the company PT. Asuransi Asei Indonesia Manado Branch will provide tax benefits equal to article 21 income tax withheld from employee income, without the need for fiscal correction and for this case the allowance the company can provide through the Gross-Up Method is as much as Rp. 132,718,489.

scholarly journals TAX PLANNING UNTUK PEMBAYARAN PAJAK DENGAN BENAR BAGI PERUSAHAAN DI INDONESIA

2016 ◽  
Vol 4 (1) ◽  
pp. 43
Author(s):  
Sutjipto Ngumar
Keyword(s):  
Tax Evasion ◽  
Tax Avoidance ◽  
Value Added ◽  
Market Value ◽  
Tax Planning ◽  
The Other ◽  
Tax Law ◽  
Holding Company ◽  
Planning Policy ◽  
Other Hand

This paper  explains corporate 's tax planning policy  as the tax payer purposes  (1) that Taxes which be paid exactly no more nor less (2) To care corparate 's liquidity (3) to get profit  normaly.  Tax planning  does not effort how make making tax evasion, but it is a strategy for tax saving and tax avoidance. The problem is that corporate as the tax payer does not understand about tax regulation, or the corporate just transfers the tax problem to accountancy department, because the manager has not time to understand tax law, eventhough to safeguard for negotiating by customer, the manager does not involve with anyone. The corporate initiative to execute tax planning are (1) Transfering tax value added expense to the buyer or customer (2) To carry out the holding company through accountancy engineering, by Pooling interest and Purchase method. Pooling interest method means no recoqnize value added (goodwill) ; in the other hand purchase method means the assets be counted by market value, so value added (goodwill) will be writen off by depreciation.

scholarly journals TAX PLANNING IN THE ENTERPRISE MANAGEMENT SYSTEM

2019 ◽  
Vol 6 (3-4) ◽  
pp. 96-102
Author(s):  
OLHA ZHUK ◽  
ANTONINA TOMASHEVSKA
Keyword(s):  
Internal Control ◽  
Tax Policy ◽  
Tax Planning ◽  
Planning System ◽  
Enterprise Management ◽  
Tax Law ◽  
Tax Burden ◽  
Tax Regimes ◽  
Tax Benefits ◽  
Business Entities

The differences between the concepts of “tax planning”, “tax minimization” and “tax optimization” are investigated and it is established that tax minimization is the maximum reduction of all taxes, tax optimization is the achievement of a proportion between all aspects of an entity's activity; tax planning The system of measures of the enterprise is directed to the maximum use of the current legislation for the purpose of legal optimization of payments. It has been determined that the ways to reduce the tax burden include tax benefits, preferential taxation and the possibility of choosing a simplified system of taxation by small business entities. The levels and requirements to be followed in tax planning are identified and substantiated: organization of accounting and tax accounting, examine tax law, determine the list of benefits, correct accrual and timely payment, using legal methods to reduce the tax burden. The methods which are applied in tax planning are substantiated: current internal control, preliminary tax examination, comparative analysis. It is determined that tax planning is influenced by certain factors: the sphere of the activity in which the entity operates, the types of activity  it is engaged in; status of belonging to a legal or natural person;  the purpose of tax planning and the possibility of applying tax benefits. The tax planning system should be formed in accordance with principles: compliance with tax law; justification of the feasibility of applying the tax system; prompt response to changes in tax law; use of tax planning methods; use favorable tax regimes. Tax planning spends efforts on the following functions: analytical, accumulation, distribution, control. It is established that the assessment of the effectiveness of the enterprise tax policy should be made through a system of indicators: the level of tax burden on the enterprise; the level of influence of tax planning on the magnitude of the enterprise's tax liabilities and the effectiveness of the enterprise's tax planning and tax policy in general. Effectively organized tax policy at the enterprise will help improve the results of the enterprise. Tax planning should be an integral part of the overall planning of the enterprise.

Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq

2019 ◽  
Vol 118 (11) ◽  
pp. 80-88
Author(s):  
Ramyar Rzgar Ahmed ◽  
Hawkar Qasim Birdawod ◽  
S. Rabiyathul Basariya
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Medical Profession ◽  
Great Influence ◽  
Tax Law ◽  
Degree Of Confidence ◽  
Medical Professions ◽  
Shed Light

The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.

Introduction

2018 ◽  
Author(s):  
Telesca Giuseppe
Keyword(s):  
Structural Analysis ◽  
Institutional Change ◽  
Cultural Context ◽  
The Past ◽  
Final Goal ◽  
Social Structural ◽  
Country Analysis ◽  
Cross Country ◽  
Over Time

The ambition of this book is to combine different bodies of scholarship that in the past have been interested in (1) providing social/structural analysis of financial elites, (2) measuring their influence, or (3) exploring their degree of persistence/circulation. The final goal of the volume is to investigate the adjustment of financial elites to institutional change, and to assess financial elites’ contribution to institutional change. To reach this goal, the nine chapters of the book introduced here look at financial elites’ role in different European societies and markets over time, and provide historical comparisons and country and cross-country analysis of their adaptation and contribution to the transformation of the national and international regulatory/cultural context in the wake of a crisis or in a longer term perspective.

Newman's Early Roman Catholic Legacy, 1845-1854

2017 ◽  
Author(s):  
C. Michael Shea
Keyword(s):  
Nineteenth Century ◽  
Catholic Church ◽  
Roman Catholic ◽  
Roman Catholic Church ◽  
John Henry Newman ◽  
Christian Doctrine ◽  
European Continent ◽  
The Past ◽  
Immaculate Conception ◽  
Over Time

For the past several decades, scholars have stressed that the genius of John Henry Newman remained underappreciated among his Roman Catholic contemporaries, and in order to find the true impact of his work, one must look to the century after his death. This book takes direct aim at that assumption. Examining a host of overlooked evidence from England and the European continent, Newman’s Early Legacy tracks letters, recorded conversations, and obscure and unpublished theological exchanges to show how Newman’s 1845 Essay on the Development of Christian Doctrine influenced a cadre of Catholic teachers, writers, and Church authorities in nineteenth-century Rome. The book explores how these individuals then employed Newman’s theory of development to argue for the definability of the new dogma of the Immaculate Conception of Mary during the years preceding the doctrine’s promulgation in 1854. Through numerous twists and turns, the narrative traces how the theory of development became a factor in determining the very language that the Roman Catholic Church would use in referring to doctrinal change over time. In this way, Newman’s Early Legacy uncovers a key dimension of Newman’s significance in modern religious history.

Introduction

2018 ◽  
Author(s):  
Stephanie Downes ◽  
Sally Holloway ◽  
Sarah Randles
Keyword(s):  
Material World ◽  
The Past ◽  
Over Time

This book is about the ways in which humans have been bound affectively to the material world in and over time; how they have made, commissioned, and used objects to facilitate their emotional lives; how they felt about their things; and the ways certain things from the past continue to make people feel today. The temporal and geographical focus of ...

Anti-corruption in History

2017 ◽  
Keyword(s):  
Financial Institutions ◽  
Global Media ◽  
Policy Makers ◽  
The Past ◽  
Human Wellbeing ◽  
Modern Period ◽  
Legitimate Power ◽  
Wide Range ◽  
Scant Attention ◽  
Over Time

Anticorruption in History is the first major collection of case studies on how past societies and polities, in and beyond Europe, defined legitimate power in terms of fighting corruption and designed specific mechanisms to pursue that agenda. It is a timely book: corruption is widely seen today as a major problem, undermining trust in government, financial institutions, economic efficiency, the principle of equality before the law and human wellbeing in general. Corruption, in short, is a major hurdle on the “path to Denmark”—a feted blueprint for stable and successful statebuilding. The resonance of this view explains why efforts to promote anticorruption policies have proliferated in recent years. But while the subjects of corruption and anticorruption have captured the attention of politicians, scholars, NGOs and the global media, scant attention has been paid to the link between corruption and the change of anticorruption policies over time and place. Such a historical approach could help explain major moments of change in the past as well as reasons for the success and failure of specific anticorruption policies and their relation to a country’s image (of itself or as construed from outside) as being more or less corrupt. It is precisely this scholarly lacuna that the present volume intends to begin to fill. A wide range of historical contexts are addressed, ranging from the ancient to the modern period, with specific insights for policy makers offered throughout.

Preserving without conserving: Memoryscopes and historically burdened heritage

2021 ◽  
pp. 105971232110008
Author(s):  
John Sutton
Keyword(s):  
The Past ◽  
Sensory Responses ◽  
Over Time

Rather than conserving or ignoring historically burdened heritage, RAAAF intervene. Their responses are striking, sometimes dramatic or destructive. Prompted by Rietveld’s discussion of the Luftschloss project, I compare some other places with difficult pasts which engage our embodied and sensory responses, without such active redirection or disruption. Ross Gibson’s concept of a ‘memoryscope’ helps us identify distinct but complementary ways of focussing the forces of the past. Emotions and imaginings are transmitted over time in many forms. The past is not easily washed, blasted or sliced away. By considering other settings and modes of encounter, we can recognise and applaud the novelty of RAAAF’s interventions while urging further attention to the variable dynamics and rhythms of remembering and of sociomaterial residues.

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