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Thematische Bibliographien / Section of Taxation

Auswahl der wissenschaftlichen Literatur zum Thema „Section of Taxation“

Autor: Grafiati

Veröffentlicht am 26. Juli 2024

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Zeitschriftenartikel zum Thema "Section of Taxation"

1

Sharp, P. G. „The First Paragraph of Section 55“. Federal Law Review 33, Nr. 3 (September 2005): 569–85. http://dx.doi.org/10.22145/flr.33.3.7.

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Mohammad, Faiz. „Agricultural Taxation in Pakistan Revisited“. Pakistan Development Review 26, Nr. 4 (01.12.1987): 419–32. http://dx.doi.org/10.30541/v26i4pp.419-432.

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This paper is an attempt to throw further light on the empirical dimensions of the issue of agricultural taxation. 1 It has two objectives: First, using an alternative methodology it attempts to measure the effective tax burden (as opposed to the nominal one) in the agricultural sector (AS) relative to other sectors (NAS): and second, it tries to examine (empirically) the implications of some of the tax proposals made in the literature for various farm groups and, in particular, for tenants. Some of the earlier estimates are either too aggregate or too outdated to be of immediate relevance? Accordingly Sections I and II take the above two points in turn, whereas Section III presents the tentative conclusions of the paper.

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Garbarino, Carlo. „Tax Treaties and the Mobility of Workers“. European Business Law Review 33, Issue 6 (01.10.2022): 935–56. http://dx.doi.org/10.54648/eulr2022039.

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After an introduction about the mobility of workers under the Covid crisis and its tax implications (section 1), the article begins by providing at section 2 a general overview of Art. 15 § 1 which attributes taxing power to the country where the activities are carried out as well as to the country of residence of the worker, creating a potential situation of double taxation. The article goes on at section 3 to provide an overview of the very relevant exception provided by Art. 15 § 2 which spells out the requirements under which the mobile worker is taxable only in the country of residence thereby preventing double taxation and simplifying tax compliance for the mobile worker. The article at section 4 develops a discussion of the so called ‘hiringout of labor’ which is pursued through aggressive tax structures that abuse the benefit of exclusive taxation provided by Art. 15 § 2. The paper after a digression about the wider concept of tax migration and exit taxes (section 5), concludes briefly discussing the impacts that the recent Covid crisis might have had on the system of tax treaty rules about the mobility of workers (section 6). Mobility of workers, migration, tax treaties, hiring-out of labor, aggressive tax strategies, exit taxes, Covid crisis, country of residence, double taxation, country of source

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Hybka, Małgorzata Magdalena. „Casino Taxation in a Normative and Economic Context: the Case of Poland“. Przedsiebiorczosc i Zarzadzanie 16, Nr. 1 (01.03.2015): 23–37. http://dx.doi.org/10.1515/eam-2015-0002.

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AbstractThe aim of this article is twofold. First, it provides an overview of theoretical background of casino taxation. Second, it analyses the provisions of the Act regulating casino taxation in Poland and evaluates the consequences of the new Gambling Law in force since 2010. The first section of it discusses motives, outcomes and forms of casino taxation, taking into account inter alia the assumptions of optimal tax theory. It then deals with Polish regulations concerning the organisation of gambling in casinos and gambling tax design. The last section of the article analyses the scale of operation of Polish casinos, their revenues and the tax due on gambling activities.

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Fiorillo, Fabio, und Raffaella Santolini. „Special section: Local Governments and Environmental Taxation. Introduction“. ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, Nr. 2 (Oktober 2013): 39–59. http://dx.doi.org/10.3280/efe2013-002003.

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Blétière, Emmanuel Raingeard de la, und Daniel Gutmann. „CC(C)TB and International Taxation“. EC Tax Review 26, Issue 5 (01.09.2017): 233–45. http://dx.doi.org/10.54648/ecta2017026.

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On 25 October 2016, the European Commission released two proposals: one on a Common Corporate Tax Base (COM (2016) 685 Final.) (‘the CCTB Draft’) and one on a Common Consolidated Corporate Tax Base (COM (2016) 683 Final.) (‘the CCCTB Draft’). If these draft directives (‘the CC(C)TB Drafts’) were to be adopted, they would significantly change the tax landscape for companies operating throughout the European Union as well as for companies which are established in a third country but perform activities within the EU. The goal of this article is not to provide for an overall description of the features of the CCTB and the CCCTB Drafts. It is rather to give an overview of the main provisions containing a cross-border element and to assess to what extent these new instruments may possibly collide, not only with EU primary law, but also with bilateral (or even multilateral) conventions on double taxation. As a matter of fact, the CC(C)TB drafts do not only cope with the definition of new base rules for taxation of corporations acting within the European Union. Many corporations established in the European Union have branches and subsidiaries in other EU Member States as well as in third countries. Conversely, many corporations established outside the European Union perform their activities on the European market through branches and subsidiaries. It is therefore clear that by changing the rules applying to the definition of corporate income and to cross-border activities, the CC(C)TB Directives would indirectly impact the tax burden of multinational enterprises. Besides, important provisions contained in the CC(C)TB drafts apply explicitly to income which have their source outside the European Union. The question how these new European territoriality rules will coexist with international tax treaties is therefore crucial to assess the impact of the harmonization process within the European Union. The relationship between CC(C)TB and international taxation is however a very complex matter to study, as it raises both general questions regarding the interaction between different sources of normativity (treaties vs directives; treaties vs fundamental freedoms; directives vs fundamental freedoms) and very technical questions linked to the way the proposed provisions are worded. Potential problems of incompatibility are all the more numerous as one of the major feature of CCTB and CCCTB consists in the enactment of new rules regarding territoriality and tax avoidance, which may worsen the taxpayer’s situation compared to existing rules (even compared with the anti-tax avoidance directive). Provisions affecting international taxation are spread in different sections of the CCTB and CCCTB drafts, with the effect that a coherent vision of the global impact of these drafts on international taxation is not easy to unveil. This complexity of the topic explains why the authors of this article consider that a necessary preliminary step in the study consists in displaying, in a first section, a broad overview of the relationships between the CC(C)TB Drafts and the EU and international legal orders. This will provide an opportunity to assess how these draft directives interact, not only with fundamental freedoms, but also with double taxation treaties. The authors will refer to those principles throughout the article, when potential conflicts are identified. A second section will be devoted to the scope of the CC(C)TB Drafts and to the analysis of their impact on situations involving a third country. The goal of this section will be to determine to what extent corporations which are either established in a third country or perform their activities in such a country are actually covered by the provisions of the draft directives. The third section will provide more details on the territoriality rules which are laid down by

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Kahn, Douglas A., und Howard Bromberg. „Medical Marijuana, Taxation, and Internal Revenue Code Section 280E“. National Tax Journal 73, Nr. 2 (01.06.2020): 593–616. http://dx.doi.org/10.17310/ntj.2020.2.09.

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von Haldenwang, Christian, und Armin von Schiller. „The Politics of Taxation: Introduction to the Special Section“. Journal of Development Studies 52, Nr. 12 (12.05.2016): 1685–88. http://dx.doi.org/10.1080/00220388.2016.1153075.

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Farber, Sergey, und Natalia Kuzmik. „ASSESSMENT AND CARTOGRAPHY OF FOREST SOIL FERTILITY“. Interexpo GEO-Siberia 3, Nr. 1 (2019): 268–73. http://dx.doi.org/10.33764/2618-981x-2019-3-1-268-273.

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Forest soil fertility is estimated (measured) by the forest taxation indices stands. Materials of mass taxation contain all the necessary information for drawing up equations. The description of the taxation section and the soil and soil characteristics, including the name (type) of the soil, are contained in it.Formed regression equations. The boniteness class of the stand is used as a function, the indicator evaluating forest conditions is used as an independent variable. Regardless of the category of land, we obtain a quantitative assessment of the fertility of forest soils and the potential productivity of tree species.

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Bhat, Mudaser Ahad, und Binish Qadri. „Conspicuous Compassion and Taxation: A Reality“. Asian Review of Social Sciences 7, Nr. 3 (05.11.2018): 80–85. http://dx.doi.org/10.51983/arss-2018.7.3.1469.

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In modern public-finance literature, many canons or principles have been followed for tax policies, ‘ability principle’ (Pigou, 1933), ‘benefit principle’ (Lindahl as cited by Roberts, J, 1989). Under the benefit theory, tax levels are automatically determined and therefore self-loaded, because taxpayers pay proportionately for the government benefits they receive. In other words, the individuals who benefit the most from public services pay most of the taxes (Lindahl model,). The present paper highlights that conspicuous compassion and taxation go hand in hand especially in case of rich people but not in case of poor people and as result in modern societies tax levels are not self-loaded, a claim made by benefit principle. Along with proportionate benefit principle ‘conspicuous compassion in favour of rich people’ is also in operation in most countries of the world. This paper argues that under proportionate benefit principle with conspicuous compassion in favour of rich, the rich people are gainers as compared to the poor people. Under this principle with compassion in favour of rich, benefits of rich outweigh their costs because rich sections of the society are usually provided with large invisible services by the government such as large tax incentives and rebates. On the other hand, the costs of poor people usually outweigh their benefits because poor sections of the society are usually provided with low or no invisible services, although, they are provided with large visible benefits. But these visible benefits provided to the poor people by the government get distributed among vast section of the population.In this process, the societies end with a highly inequitable distribution of income and a paradox emerges which may rightly called as paradox of evasion-to-evasion. To improve income distribution and to control evasion-to-evasion paradox, the present study advices governments to implement progressive taxation with conspicuous compassion in favour of poor and downtrodden sections of the society. By doing this, those who will benefit more (i.e. poor) will have to pay less taxes as it ensures that large invisible services are to be provided to the poor as compared to the rich and hence the principle can be called as proportionate principle with compassion or simply conspicuous compassion taxation principle.

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Dissertationen zum Thema "Section of Taxation"

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Liebenberg, Pieter Francois. „A critical analysis of section 20a ring-fencing of assessed losses of certain trades /“. Pretoria : [s.n.], 2004. http://upetd.up.ac.za/thesis/available/etd-03292006-153913.

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Kay-Hards, James. „The effect and application of section 8C in respect of the Private Equity Industry“. Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29237.

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Employers have used various means to remunerate, retain and incentivize employees. One of these methods, is through the allocation of ownership in the employer to the employee, which help align the financial interests of the company and the staff member. SARS and National Treasury regulate the taxation of these forms of remuneration, typically called employee share incentive schemes, through section 8C of the Income Tax Act. A common practice among these schemes, is for the employer to impose some form of restriction on the equity shares issued to the employee, usually limiting the holder’s ability to dispose of the instrument. Once an equity share with a restriction is issued to an employee by an employer – section 8C of the Act applies. These types of structures are prevalently in the private equity industry, but with a slight nuance: the employee will receive an equity share indirectly or directly linked to the private equity fund(s) operated by the private equity fund management company. This provides the staff member with ‘skin in the game’, ensuring the longevity of the private equity fund can be sustained, and provides a foundation on which a rapport can be built with investors. The underlying investments in the private equity fund will provide the value of the equity shares in question. In most cases, these amounts will be in capital in nature owing to the length of holding period and the intention with which those investments are acquired. However, the effect of section 8C is to classify the gains on the employees’ equity shares as income rather than capital. The private equity industry finds itself in a precarious position with respect to the long-term equity incentivisation of staff and aligning this with the long-term nature of the fund’s underlying investments.

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Bain, Craig. „The taxation of trusts in South Africa: Critical analysis of Section 7C“. Master's thesis, University of Cape Town, 2018. http://hdl.handle.net/11427/29608.

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The purpose of this dissertation was to critically analyse the recently introduced section 7C of the Income Tax Act, 58 of 1962 (ITA) with the aim of determining whether section 7C achieved its stated objective. Although aimed at tax abuse through the use of trusts, the section is a further limitation on trusts, a vehicle that has been affected by numerous legislative amendments over the past couple of decades. The introduction of section 7C of the ITA is directly in line with the existing section 7 as well as international trends including the Base Erosion and Profit Shifting (BEPS) final reports. As globalisation accelerates and data becomes more readily available to both developed and developing economies the transparency of structures will become more evident and the previously utilised loopholes will close. Additionally, the current economic downturn in South Africa (SA), and globally, is likely to result in more aggressive revenue authorities. Taxpayers will have to ensure that they receive appropriate advice and that tax is considered at the outset of structure development opposed to being an afterthought following the commercial agendas. Further, there is currently room for the application of sections 7C, 7(5) and 7(8) simultaneously in specific circumstances which may result in the application of both donations and income tax. The question remains as to whether the application of these section is fair and/or correct. I think it is probably difficult to argue that it is not at this stage. Finally, it is submitted that the question raised by this dissertation – does section 7C of the ITA achieve its stated objective (the prevention of tax evasion through interest free loans) has been answered in the affirmative.

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Fourie, Susanna Janine. „The treatment of section 24J instruments denominated in a foreign currency with regard to the categorisation as fixed or variable rate instruments and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions)“. Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18626.

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Section 24J is regarded to be one of the most complex provisions in the Income Tax Act No. 58 of 1962. This study specifically focuses on the income tax treatment of section 24Jinstruments denominated in a foreign currency, specifically with regards to whether such instruments are fixed or variable rate instruments for purposes of section 24J and the interaction between section 24J, section 25D (foreign currency translation rules) and section 24I (gains and losses on foreign exchange transactions).The basic concepts surrounding the incurral and accrual of interest for income tax purposes, as well as of some of the general issues faced when section 24J is practically applied are discussed. Importantly it is found that although the definition of 'instrument' includes all debt instruments, regardless of whether such instruments are interest-bearing, the application of section 24J would have no impact on the issuer or holder of an instrument that is a non-interest bearing debt instrument. Also, the section 24J definition of 'interest' is wider than the common law meaning of the same term. However, as 'interest'is defined with reference to itself, the common law meaning is still very relevant. It is confirmed that section 24J poses various interpretational uncertainties which are especially highlighted when some of the key provisions of section 24J are applied in determining the interest accrual amounts based on the yield to maturity method. Applying the rules of statutory interpretation and with the aid of hypothetical examples, itis argued that foreign exchange rates would fall within the definition of a variable rate for purposes of section 24J. However, an instrument denominated in a foreign currency would be regarded as a fixed rate instrument to the extent that the amounts payable are fixed amounts specified in the applicable foreign currency or the calculation of the amount payable in the applicable foreign currency does not involve the application of a 'variable rate' (as defined).Further is it argued that section 24J merely provides for a single accrual or incurral event during each year of assessment in relation to each instrument. Therefore, where accrual amounts be denominated in a foreign currency it should be translated at the spot rate on the last day of the year of assessment (or on the date of redemption/transfer in the instance where the instrument was transferred/redeemed during the year of assessment) for purposes of determining the sum of the accrual amounts to be included in taxable income. It is also argued that the timing of the accrual and incurral of interest amounts in terms of section 24J is applied in establishing the 'transaction date' of the interest amount owing for purposes of determining 'exchange differences' at the end of any year of assessment in terms of section 24I.

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Steenkamp, Lee-Ann. „A critical analysis of the reportable arrangements provisions of the Income Tax Act, focusing on section 80M(1)(d)“. Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10783.

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Poltash, Alex. „Repealing Section 1031: The Economic Impact“. Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1280.

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The purpose of this paper was to assess the impact of a modification and or repeal of section 1031 in the U.S. Tax code. Specifically, this paper focused on a "revenue-neutral" repeal effect in which the additional proceeds from the repeal of section 1031 would go towards decreasing the corporate income tax rate. Overall, the treasury would remain neutral. The implications of this potential repeal were wide. The macroeconomic effect on the economy appeared to be negative, all other things being equal. GDP is predicted to fall by .11% each year. Additionally, Investment will be negatively affected with the decreased liquidity of "exchangeable" assets due to longer holding periods of these assets. Investors should expect to hold these assets longer to decrease their effective tax rate over the life of the investment. Investment is predicted to decline by $7 billion. Real Estate will be the industry that will ultimately be affected the most by a repeal situation as the real estate sector uses like-kind exchanges more frequently than in any other industry. Overall, we can expect to see small declines in macroeconomic factors due to the repeal of this provision that has been benefiting investors for decades.

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Schloemer, Paul G. „Internal Revenue Code Section 263A: an assessment of its impact and proposals for simplification“. Diss., Virginia Tech, 1991. http://hdl.handle.net/10919/37240.

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Flynn, Byron. „Evaluation of the "source " rules as contained in section 9 of the South African Income Tax Act as relating to software in the context of the digital economy“. Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/21746.

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In recent decades, the rise of the digital economy has drastically changed the way the world does business. Business can now be conducted without regard to geographical boundaries and limitations and organisations have the ability to conduct business making use of mobile and sophisticated software in South Africa without having a significant physical presence in the country. In addition, the characterisation of income from new software-related arrangements may be difficult to determine in this new economy. In response to the above, there is a general move globally to align taxation with economic substance and value creation and there is an increased focus on source-based taxation. Consequently, this dissertation conducts an analysis of the relevance and appropriateness of South Africa's source rules pertaining to software arrangements as contained in section 9 of the Income Tax Act (ITA) and as espoused in the common law. It is submitted that there are four main income characterisations applicable to software arrangements (sales, service arrangements, leases and royalties arrangements) and that it is possible to apportion a software-related payment into these various components for tax purposes. It is only once this characterisation has been completed that the source rules applicable to the various components should be applied. In relation to this, it is submitted that with the exception of show-how as espoused in section 49A of the ITA, the concepts of a royalty and know-how are consistent in the OECD Model Tax Convention and the ITA. Specifically, in determining if a software payment constitutes a royalty, a distinction should be made between the copyrighted article and the copyright itself, unless the component of the payment attributable to one of the items is clearly insignificant. Only the component of the payment attributable to the use of a copyright would constitute a royalty for South African tax purposes.

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Garrod, Yashaswini. „Mitigating climate change through the income tax legislation : a brief analysis of section 12K of the Income Tax Act no. 58 of 1962 and its implications for South African CDM projects“. Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/10562.

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[This] dissertation is dedicated to this attempt of making South Africa a more environmentally sustainable economy through the development of new CDM projects. This dissertation examines the introduction of section 12K in the Income Tax Act 58 of 1962 and how this novel incentive interacts with our current income tax legislation. This dissertation highlights some issues surrounding the section 12K exemption which may detract from its true potential and proposes ways to resolve these issues in order to make this incentive more attractive to the CDM project developers.

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Muller, Theunis Christian. „A critical analysis of Section 8C : taxation of directors and employees on vesting of equity instruments“. Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/24301.

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With effect from 26 October 2004, section 8C was introduced into the Income Tax Act No 58 of 1962 and replaced the previous section 8A. The main purpose of the new section was to effectively tax directors and employees on the receipt of income from equity based incentive schemes and therefore close potential ‘loopholes’ that existed in the previous section 8A. The purpose of this study was to critically analyse section 8C and specifically the principles of ‘vesting’ and ‘restricted equity instruments’ as introduced by the section. Since no case law exists and the application of the principles within the section is deemed to be detailed and complex, the possibility for inconsistent treatment or misinterpretation exists. Due to limited information being available regarding the application of section 8C and in order to determine whether different interpretations may exist in practice, selected tax practitioners and/or specialists were also asked to provide information through the completion of a questionnaire. Section 8C has already been amended since its introduction and as indicated in the study, further amendments may be necessary in order to address problem areas. Employers with equity based incentives need to be aware of the significant impact that section 8C has on the taxation of equity instruments and have to ensure that they comply. Depending on the instruments in use it could also have a major impact on the administrative duties of employers, who have the responsibility of calculating and paying the necessary taxes on time. Copyright
Dissertation (MCom)--University of Pretoria, 2010.
Taxation
unrestricted

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Bücher zum Thema "Section of Taxation"

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(State), New York, und Commerce Clearing House, Hrsg. New York state tax package: Ch. 190, Laws 1990 : explanation, section-by-section analysis, law sections affected. Chicago, Ill. (4025 W. Peterson Ave., Chicago 60646): Commerce Clearing House, 1990.

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Etheridge, Donald McGee. Private foundations, section 4940 and section 4944. Washington, D.C: Tax Management, 1999.

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Olshan, Regina. Section 409A handbook. Arlington, VA: BNA Books, 2011.

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Olshan, Regina. Section 409A handbook. Arlington, VA: BNA Books, 2010.

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Leuthold, Jane H. Taxation, saving and labor supply: Cross-section evidence. Champaign: University of Illinois at Urbana-Champaign, 1988.

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American Law Institute-American Bar Association Committee on Continuing Professional Education., Hrsg. The Final Section 401[a][4] Regulations package and the Final Section 401[k] and Section 401[m] Regulations. Philadelphia (4025 Chestnut St., Philadelphia 19104): American Law Institute-American Bar Association Committee on Continuing Professional Education, 1991.

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Tarver, Norman H. Section 403(b) manual. Chicago, Ill: R&R Newkirk, 1985.

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Stoneman, Christopher G. Gross estate: Section 2033. [Washington, D.C.]: Tax Management, 2004.

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Cesare, Lauren Watson. Private foundations and public charities: Termination ([section] 507) and special rules ([section] 508). 2. Aufl. [Washington, D.C.]: Tax Management Inc., 2003.

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Schenkelberg, Thomas J. Private foundations: Distributions (section 4942). [Washington, D.C.]: Tax Management Inc., 2004.

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Buchteile zum Thema "Section of Taxation"

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Wächter, Gerhard H. „Section 1. Redistributive prosthetics funded with domestic taxation and expropriations“. In Edition transcript, 377–88. Bielefeld, Germany: transcript Verlag, 2024. http://dx.doi.org/10.14361/9783839472781-033.

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Winkler, Inga T. „Introduction: Menstruation as Structural“. In The Palgrave Handbook of Critical Menstruation Studies, 469–73. Singapore: Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-0614-7_36.

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Abstract To recognize menstruation as structural, we must tune into the very political dimensions that undergird our institutions, laws, policies, budgets, guidelines, taxation, programs, and data collection. Historically, decision-makers have paid limited attention to menstruation—either due to oversight and neglect or due to deliberate exclusion. Yet, the last decade has seen enormous developments; at various levels, menstruation is rising to the level of global awareness. This might be what most distinguishes the current state of the menstrual movement from its past. Menstruation is gaining traction. Against this background, this section offers an overview and early assessment of these developments at various levels including those driven by practitioners, policy-makers, activists, and civil society actors. It seeks to capture these trends and initiatives through a combination of practice-based and research-based chapters that bring together different perspectives, voices, and experiences. This diversity is essential to engage different types of emerging knowledge in this field and to combine practical experience with critical reflection.

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Bailey, Stephen J. „The Economic Effects of Taxation“. In Public Sector Economics, 62–83. London: Macmillan Education UK, 2002. http://dx.doi.org/10.1007/978-1-349-88016-4_4.

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Bailey, Stephen J. „The Economic Effects of Taxation“. In Public Sector Economics, 55–73. London: Macmillan Education UK, 1995. http://dx.doi.org/10.1007/978-1-349-24004-3_4.

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Fortescue, Stephen. „Taxation in the Resource Sector“. In Russia’s Oil Barons and Metal Magnates, 112–20. London: Palgrave Macmillan UK, 2006. http://dx.doi.org/10.1057/9780230800748_6.

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Jackson, Peter M. „Taxation, Public Choice and Public Spending“. In Current Issues in Public Sector Economics, 6–30. London: Macmillan Education UK, 1992. http://dx.doi.org/10.1007/978-1-349-22409-8_2.

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Anashkin, Oleg. „Taxation of the Russian Oil Sector“. In Encyclopedia of Mineral and Energy Policy, 1–7. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-642-40871-7_144-1.

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Anashkin, Oleg. „Taxation of the Russian Oil Sector“. In Encyclopedia of Mineral and Energy Policy, 734–40. Berlin, Heidelberg: Springer Berlin Heidelberg, 2023. http://dx.doi.org/10.1007/978-3-662-47493-8_144.

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Kadyan, Jagbir Singh. „Taxation of Healthcare Sector in India“. In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 55–82. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-5502-2_4.

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Mitsopoulos, Michael. „Overtaxation of Private Sector Salaried Employment as a Key Impediment to the Recovery of Greece“. In Taxation in Crisis, 289–336. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-65310-5_12.

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Konferenzberichte zum Thema "Section of Taxation"

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Baliyan, Parthik, Bhawna Arora und Kavita. „TaxBot: An AI-driven Chatbot for Resolving Double Taxation Queries in India“. In 2024 IEEE 1st Karachi Section Humanitarian Technology Conference (KHI-HTC). IEEE, 2024. http://dx.doi.org/10.1109/khi-htc60760.2024.10481983.

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Razack, J. „Trinidad and Tobago's Current Deepwater Campaign: Implications of the Contractual Obligations and Taxation Regime“. In SPE Trinidad and Tobago Section Energy Resources Conference. Society of Petroleum Engineers, 2016. http://dx.doi.org/10.2118/180790-ms.

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Didinmez, İrem. „TAXATION OF FINANCIAL SECTOR IN TURKEY“. In 33rd International Academic Conference, Vienna. International Institute of Social and Economic Sciences, 2017. http://dx.doi.org/10.20472/iac.2017.33.009.

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Duraj (Zani), Brunilda, und Viola Theodhori. „Taxation of Agricultural Sector in Albania“. In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.2022.387.

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Agriculture contributes about 20% to the Gross Domestic Product in Albania. It is one of the main sectors of the Albanian economy, which supports and impacts other important sectors such as tourism, product processing and exports. In the conditions of the globalization of the economy, the free movement of goods and capital, and multilateral and bilateral agreements for the removal of tariff barriers, Albanian agriculture faces the challenges of very strong competition from the countries of the region, EU countries and beyond. In these conditions of strong competition, what can make Albanian agriculture survive, is that its products appear not only in the domestic market and those of the region but also in the international markets of goods and products. The ambitions of our country for the development of intensive, year-round, coastal and mountain tourism, elite and agrotourism, requires the increase of the quantity, quality and lowest possible prices of agricultural and livestock products, in order to avoid the competition of imported goods that can be traded at lower prices. How should agriculture, farmers, livestock, agricultural and livestock production be stimulated? Should they be incentivized through exemptions from the tax system or should the process of stimulating production through subsidizing the elements of agricultural and livestock production be used more efficiently? The strategy implemented in our country has strengthened tax exemptions for inputs, agricultural and livestock products, farmers’ income, etc. This strategy intends to promote the cooperation of agricultural and livestock production in Agricultural Cooperation Societies by offering minimum tax rates. Considering the great impact that agriculture has on the economy, especially in the tourism sector, we will deal with the tax policies applied in the agriculture and livestock sector and the effects of tax incentives over the years. The objective is not only to support the farmers and livestock farmers with funds but also to ensure tax relief and stimulate tax treatment for agricultural and livestock production, aiming to increase competitiveness not only in the regional market but also in the EU market, without compromising the quality of the product.

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BESUSPARIENĖ, Erika. „SINGULARITY OF SUSTAINABLE TAXATION IN AGRICULTURE“. In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.232.

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Agricultural sector is different from industrial or service sectors due to its specific functions, i.e. food function, social function, economic situation on country growth function, environmental function. These functions of agricultural sector include three dimensions (economic, social, environmental), which are closely connected with the conception of sustainable development. Therefore, the taxation system of agricultural sector has been orientated to sustainability. The research direction of sustainable taxation is relevant. This research direction leads to opportunities to find the sustainable taxation system effect to the sustainable development of agriculture. The paper aims at disclosing the singularity of sustainable taxation in agriculture. To investigate the theoretical aspect of the specificity of agricultural business in the context of taxation and singularity of sustainable taxation, systemic analysis and synthesis of theoretical insights of foreign and local scientific literature as well as the methods of induction and deduction have been applied. Theoretical research results helped to identify singularity of sustainable taxation in agriculture, which encompasses three dimensions (economic, social, environmental) with different characteristics. This taxation system contributes to the goals of the development of sustainable agriculture.

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Vieru, Roman, und Liliana Lazari. „Determination and accounting of the income tax of subject entities of the small and medium-sized enterprises sector“. In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.09.

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The administration of taxes and fees was one of the main concerns of the state which during the evolution of this system introduced and revised different techniques and methods to achieve its economic and social needs. In this research, the method of taxation of taxpayers from a sector well defined by the legislator, the subject entities of the small and medium enterprises sector, which over time has undergone a certain metamorphosis with regard to some adjustments and additions, is examined. The diversification of the taxation system, its adaptation to the real needs of small entrepreneurs who have a multilateral influence on economic development, is one of the main techniques for supporting and defending this sector, a fact for which various scholars and experts in the field have dedicated numerous researches in this area sense. The practice of diversifying taxation regimes is not only an identification of the optimal regime for certain economic agents or fields of activity, but also a tendency to respect a basic principle of taxation, the principle of fiscal equity. The basis of this principle is the differentiated taxation of income and wealth according to the contributory power of the subject

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Nikoloski, Dimitar. „POVERTY AND EMPLOYMENT STATUS: EMPIRICAL EVIDENCE FROM NORTH MACEDONIA“. In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0019.

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Poverty and social exclusion are often associated with unemployment, but being employed is not always sufficient to provide decent living conditions for workers and their families. The ‘low-wage’ workers similarly as unemployed are often associated with an image of men and women struggling to support their families and living at risk of poverty and social exclusion. Dealing with the social stratification engendered from the employment status of workers in the post-transition countries represents a challenging task for the academics and policymakers. The aim of the paper is to assess the determinants of poverty in North Macedonia from the point of view of employment status, particularly the differences between low-paid and unemployed workers. We assess the factors affecting the probability of at-risk-of poverty status by estimating a logit model on cross-section data separately for employed and unemployed persons in 2015. The analysis draws from an examination of micro data from the Survey on Income and Living Conditions (SILC) whose main scope is to enable the compilation of statistics on income distribution, as well as indicators of monetary poverty. Besides other personal and household characteristics, being low-paid appears as the most important factor for at-risk-of poverty status among employed persons, while the low work intensity is the most responsible factor for at-risk-of poverty status among unemployed persons. In addition, our analysis reveals that the social transfers do not satisfactorily cover these categories, which assumes that we need a much broader arsenal of respective policy measures aiming to reduce poverty among the vulnerable labour market segments. The proposed policy recommendations cover the following areas: education and training, active labour market policies, unionisation and collective bargaining, wage subsidies and taxation and statutory minimum wage.

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Ivanova, Nataliya G., und Valeria I. Pilipenko. „Historical Milestones within Public Sector Accounting in Modern Russia“. In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.16.

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Dykusova, A. G. „Taxation In The Oil And Gas Sector: Challenges And Solutions“. In RPTSS 2018 - International Conference on Research Paradigms Transformation in Social Sciences. Cognitive-Crcs, 2018. http://dx.doi.org/10.15405/epsbs.2018.12.41.

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Nazarov, Dmitry, und Marina Sidorova. „Russian Public Sector Accounting: The Case of Experimental Estate Konskaya Volya (1893-1905)“. In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.36.

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Berichte der Organisationen zum Thema "Section of Taxation"

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Price, Roz. Taxation and Public Financial Management of Mining Revenue in the Democratic Republic of Congo. Institute of Development Studies (IDS), Oktober 2021. http://dx.doi.org/10.19088/k4d.2021.144.

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This rapid review provides a summary of the evidence on the taxation and public financial management of mining revenues in the Democratic Republic of Congo (DRC). This is a very complex topic, with a large and growing literature base, a huge interest by donors, non-governmental organisations and businesses, with some conflicting information at times. In particular, specific data on provincial budgets and spending was not identified during this review. No specific information on public financial management in either of these provinces was identified during the course of this review. Given the burgeoning size of the literature base and the complexity of the mining sector in the DRC, this rapid review only provides a snapshot of the literature. It draws on academic, grey and donor literature sources. Some papers for further reading are highlighted. The report first provides a brief background discussion of general taxation in the DRC, the decentralisation process, and provincial public revenue management. The next section provides general information on the mining sector in the DRC, including the regulatory system and official duties, royalties and tax provisions. Section 4 goes into more detail about taxation and rent-seeking in the mining sector, touching on both large-scale mining (LSM) and artisanal and small-scale mining (ASM). The next section looks at smuggling of minerals in the DRC, with a focus on gold. Finally, some specific lessons learned were drawn from two World Bank projects and highlighted in the final section. Lessons and experiences from other mining-related projects are also highlighted throughout the report. Literature in French was not included in this rapid review, which may mean that some key documents were omitted.

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Hallerberg, Mark. Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis. Inter-American Development Bank, Mai 2012. http://dx.doi.org/10.18235/0009026.

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This paper reviews developments in Europe from the eve of the introduction of the euro through the euro crisis. The paper begins with a discussion of the tax reform agenda. Although there are differences in the literature on specific taxes, and while European countries vary in their preferred levels of taxation, there is general consensus on the shape reforms should take. The paper then discusses the evolution of tax systems with the overall agenda in mind. It is found that overall revenue levels were broadly stable until just before the crisis, but marginal rates in corporate and top personal income declined almost continuously. During the crisis, however, this trend ended, with countries in the greatest fiscal difficulties raising tax rates and tax burdens. The last section provides a short analysis of why there were reforms in some countries but not others. Key variables include tax competition among member states, partisanship, underlying preferences in the population for redistribution, and the number of partisan veto players.

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Asmare, Fisha, Seid Yimam und Etsehiwot Semreab. Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector. Institute of Development Studies, November 2023. http://dx.doi.org/10.19088/ictd.2023.056.

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Presumptive tax has become a popular way of taxing businesses operating in the informal sector across middle- and low-income countries. However, evidence on the unintended effects of presumptive tax systems is scant and the effects themselves are not yet clearly known. Presumptive taxation in general has been much criticised, and public outcry and complaints have emerged due to its alleged unfairness and a lack of clarity in its implementation. The case of Ethiopia is no different. It is expected that a simple imposition of the presumptive tax system to tax the informal sector without considering stylised facts in the sector would have various negative consequences, especially in terms of the repercussions on equity. This study examines the issue empirically in the case of Ethiopia and is probably the first study of its kind in the country. We explore the equity implications of the presumptive tax system to tax the informal sector in Addis Ababa, Ethiopia. We also critically evaluate income distribution among informal sector operators considering various social stratifiers such as gender. The main dataset we use to address our research questions is the informal micro enterprise (IME) survey data collected by BAN-Development Research Centre for Excellence (BAN-DRCE) in collaboration with Stichting Nederlandse Vrijwilligers (SNV) Ethiopia from Addis Ababa in 2021. Employing descriptive analysis and a representative taxpayer approach, we find that informal sector taxation using the turnover-based presumptive tax system would be both horizontally and vertically inequitable. Our analysis shows that about 44 per cent of informal sector businesses which participated in the survey earn below the minimum formal sector business income tax threshold. Most of these 44 per cent of businesses are owned by women. The plausible reasons for the inequitable taxation of the informal sector are the complexity of how the presumptive tax burden is determined, and lack of clarity on this process. Therefore, the presumptive tax system in Ethiopia requires a serious discussion that extends up to revision.

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Asmare, Fissha, Seid Yimam und Etsehiwot Semreab. Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector. Institute of Development Studies, Mai 2024. http://dx.doi.org/10.19088/ictd.2024.041.

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Presumptive tax has become a popular way of taxing businesses operating in the informal sector in middle- and low-income countries. The introduction of the presumptive tax system in Ethiopia in 2002 was intended to widen the tax base by bringing more informal sector operators into the tax net. However, the unintended consequences of its introduction were not adequately scrutinised, and it has been a source of criticism and complaints due to its alleged unfairness and lack of clarity in its implementation. A simple imposition of the presumptive tax upon the informal sector, without considering its complexity and the diversity of its actors, might have various negative consequences. In particular, it would likely compromise both horizontal and vertical equity. This study examines the issue empirically, exploring the equity implications of the presumptive tax system to tax the informal sector in Addis Ababa. The informal sector receives limited attention from either policymakers or researchers, and, prior to this research, we had no evidence on the characteristics of informal micro enterprises and the equity implications of Ethiopia’s presumptive tax system.

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Steiner, Roberto. Taxation and Economic Growth in Colombia. Inter-American Development Bank, März 2014. http://dx.doi.org/10.18235/0011622.

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This Working Paper assesses the impact on investment of a reduction in corporate taxes and the impact on employment, labor formality, and growth of a reduction in non-wage labor costs in Colombia. First, and following Hall and Jorgensen (1967), we estimate an investment function, which depends on the user cost of capital, one of whose determinants is the corporate tax rate. Our estimations suggest that a reduction of the corporate tax rate from 33 to 23 percent--as originally envisioned by the government in early 2012, but finally not included in the reform submitted to Congress--has very different short and long-term effects on investment in machinery and equipment. While the user cost of capital declines 0.9 percent, investment (excluding the oil and mining sector) increases on impact only 28 bps in relation to GDP, an increase that does not compensate the fiscal cost incurred. In the long term, however, it is likely that the significant boost in investment (of around 5 percent of GDP) makes such a policy intervention fiscally sustainable. Second, using a computable general equilibrium model calibrated for Colombia, we estimate that the reduction of the "pure tax" component of non-wage labor costs approved in late 2012 is associated with a 0.5 percent increase in overall employment and, more importantly, with a 1.4 percent increase in formal sector employment. Our estimations indicate that this is achieved at no fiscal cost since government revenue increases as a result of higher output and employment.

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Anyidoho, Nana Akua, Max Gallien, Michael Rogan und Vanessa van den Boogaard. The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector. Institute of Development Studies, Mai 2024. http://dx.doi.org/10.19088/ictd.2024.044.

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International and domestic policymakers have long assumed that informal economies represent an ‘untapped goldmine’ for government coffers. While recent research has highlighted that many informal businesses do pay a range of formal and informal taxes, there has, to date, been little systematic account of their tax burdens. Using a novel dataset of 2,700 informal enterprises in the Accra metropolitan area, we explore the nature and impact of taxation in the informal sector. We find that the majority of informal sector operators pay a range of taxes and fees, which together amount to a significant burden, especially for low earners. These payments are skewed and regressive. Two additional findings emerge in relation to the structure of these taxes. First, the incidence and burden of tax payments is strongly correlated with visibility to the state. Second, taxes and fees are highly regressive, with lower-earning operators paying significantly more in relation to their earnings. These findings have important implications for efforts to tax informal businesses in low- and middle- income countries. The regressivity of efforts to tax the informal sector is often framed as a price worth paying for simplicity. Our study provides both an estimation of this ‘price’, and an underlying argument for collecting this kind of data on taxation of informal enterprises in order to assess real policy impacts.

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Stewart-Wilson, Graeme, und Ronald Waiswa. Taxing Agricultural Income in the Global South: Revisiting Uganda’s National Debate. Institute of Development Studies (IDS), April 2021. http://dx.doi.org/10.19088/ictd.2021.008.

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The issue of agricultural taxation has almost completely disappeared from the scholarly and policy agendas in recent decades. And yet, agriculture is taxed very lightly despite contributing substantially to GDP across many Global South countries today. In some cases, light-touch taxation may be necessary to encourage investment in the sector and to protect small and subsistence farmers. However, anecdotal evidence from countries like Uganda suggests that there are a substantial number of high-income earners engaged in agricultural activities that are sheltered almost completely from any form of taxation. More effectively taxing these high-income earners could provide much-needed resources to finance public service provision in lower-income countries. The time is ripe, this paper argues, to revitalise discussions about how best to tax the agriculture sector.

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Niesten, Hannelore. Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries. Institute of Development Studies, April 2023. http://dx.doi.org/10.19088/ictd.2023.015.

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Several African countries have introduced taxes on digital financial services (DFS) during the past decade. Given the size and rapid growth of the telecom and DFS sector, DFS taxation is considered an opportunity to broaden the government’s revenue base. These recent developments need to be considered alongside the framework for taxation of traditional financial services (TFS) delivered by banks and other formal financial institutions – such as credit unions, insurance companies and microfinance institutions. The working paper analyses key legislative, tax and regulatory policy instruments, comparing the tax framework in nine countries in Africa: Burundi, Côte d’Ivoire, Ghana, Kenya, Rwanda, South Sudan, Tanzania, Uganda and Zimbabwe. Summary of Working Paper 162 by Hannelore Niesten.

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Anyidoho, Nana Akua, Max Gallien, Mike Rogan und Vanessa van den Boogaard. Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy. Institute of Development Studies, September 2023. http://dx.doi.org/10.19088/ictd.2023.047.

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In recent years, more and more governments in lower income countries have been introducing taxes on mobile money transfers as a means to raise revenue. These are often explicitly promoted as a way of taxing informal economic activity, but critics point out their potential negative impact on lower-income groups. Ghana’s electronic transfer levy (E-levy), introduced in May 2022, is a particularly interesting case study. It was explicitly justified as a way of taxing Ghana’s informal economy but includes a 100 cedi ($8.80) per day threshold to limit the tax burden on lower-income groups. Using data from a new survey of 2,700 self-employed informal workers in the Accra Metropolitan Assembly (AMA) collected in April and May 2022, we examine the likely impact of the E-levy on informal workers from an equity standpoint (with reference to earnings, gender and occupational sector), and explore how this relates to how the levy is perceived.

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Gallien, Max. Measurement and Mirage: The Informal Sector Revisited. Institute of Development Studies, Januar 2024. http://dx.doi.org/10.19088/ids.2024.005.

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Recent years have seen an increasing availability and usage of measurements of informal sectors as the basis of scholarship and policy advice on the causes and consequences of informality. This has created an impression of a consensus around a clearly conceptualised and operationalised object of study – that when we talk about the informal sector, we know what we are talking about. This paper argues that this impression is largely a mirage. It suggests that underneath increasingly accepted measurements, and actively masked by them, there remains a fundamental conceptual confusion and continuing diversity in understandings of what the informal sector is. What should be questions of definition have been moved ‘downstream’ into the specifications of statistical models and measurements, resulting in a lack of transparency and the emergence of feedback loops between common conceptions and methodological assumptions. This has led a large part of the current literature on informal sectors to generate potentially misleading insights into substantial development policy discussions around taxation, registration, and social protection. This paper reviews the causes and consequences of these issues and suggests both best practices and revised definitions in order to address them.

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