Academic literature on the topic 'Income declaration'
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Journal articles on the topic "Income declaration"
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Tytko, Anna, and Hanna Stepanova. "INTERNATIONAL EXPERIENCE OF DECLARING PROPERTY, ASSETS AND PRIVATE INTERESTS." Baltic Journal of Economic Studies 5, no. 1 (March 22, 2019): 214. http://dx.doi.org/10.30525/2256-0742/2019-5-1-214-217.
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The aim of the article. To analyse the specificities of asset and private interest declaration by public officials and representatives of political power, as well as to suggest the author’s original differentiation of declarations of assets, income, private interests, and gifts. The subject of the study is the procedure for submitting declarations by persons entrusted with functions of the state and local self-government bodies in some countries of Western Europe. Methodology. In the article, the method of deduction and induction enabled to study the features of violating the requirements of financial control through the procedure for submitting a declaration by persons entrusted with functions of the state and local authorities. The methods of deduction and synthesis enabled to define the concept of “asset and interest declaration”, practiced in some countries of Western Europe. A comparative legal analysis enabled to study the procedure for submitting an income and expenditure declaration in some Western European countries, identifying the main types of conflict of interest and income declarations, as well as differentiating persons obliged to submit declarations. The results of the study revealed that the foreign experience of asset declaration is closely intertwined with the private interest declaration. Practical implications. In the study: first, the specificities of foreign declaration practice, according to the subjects of such declaration submission, are outlined; second, the procedures for submitting declarations of income and expenditures, as well as interests, are analysed and compared; third, the author’s perspective on the differentiation of declarations and declarants is substantiated. Relevance/originality. The comparative legal analysis enabled to study the procedure for submitting a declaration of public officials in some countries of Western Europe, empowering to form perspective areas of legislation development in this sphere.
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Prohorov, K. "VIOLATION OF THE ORDER OF SUBMISSION OF THE INCOME DECLARATION AS THE BASIS OF ADMINISTRATIVE RESPONSIBILITY." Innovative Solution in Modern Science 1, no. 37 (March 26, 2020): 76. http://dx.doi.org/10.26886/2414-634x.1(37)2020.7.
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The subject of the article is the determination of the essence of a violation of the procedure for submitting a declaration of income as the basis of administrative responsibility. The author determined that, by its legal nature, the income statement of individuals is a form of tax reporting, performs three functions: preventative, informational and educational. The article states the goal of establishing the procedure for submitting declarations as providing a system of tax control in the field of personal incomes with more systematic, structured and transparent. The author found that the investigated administrative tort constitutes a violation of the obligation of a certain category of individuals to systematically provide them with objective and reliable information about their income, the types of which are determined by tax legislation.Keywords: administrative responsibility, tax relations, administrative tort, procedure for the submission of declarations, the purpose of administrative responsibility.
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Nurkey, A. A., A. B. Kosherbayeva, and N. K. Kuandykov. "Electronic Declaration of Assets as a Way to Prevent Corruption." Economics: the strategy and practice 16, no. 4 (January 31, 2022): 208–17. http://dx.doi.org/10.51176/1997-9967-2021-4-208-217.
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The asset declaration contains valuable information to help uncover misconduct and illicit enrichment and to ensure that managers are held accountable, and their assets are not acquired through corruption. In general, the use of the electronic type of income declaration has a positive effect on combating corruption. Nevertheless, having numerous positive features, this species also contains a number of disadvantages and difficulties. Many states and international organizations are introducing declarations of income and assets to reduce the level of the shadow economy. As a result, it was revealed that in the states where the practice of declaring income and assets was introduced in the early period, the level of corruption crimes has been reduced. However, there is still debate about the adoption of this mechanism as an anti-corruption tool. This article examines not only the work of researchers in the field of declaring and combating corruption but also international research, the experience of which can also be used in Kazakhstan. This article examines the effectiveness of using the declaration of income and assets, including universal declaration, through electronic media to combat corruption. For the analysis, a SWOT analysis was selected, through which the main key points were assessed and recommendations were developed, especially for the Kazakhstan anti-corruption policy. The result of this analysis showed that the implementation of universal declaration through electronic resources is certainly an effective activity, but costs and challenges, such as cybersecurity, streamlining of business management processes, technical errors, and system failures, must also be taken into account.
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Onwuka, Onwuka Okwara. "Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax in Nigeria: A Post-Mortem." Advances in Social Sciences Research Journal 6, no. 10 (October 26, 2019): 261–73. http://dx.doi.org/10.14738/assrj.610.6152.
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Abstract The contribution of taxation to any economy globally cannot be over emphasized. This research work is on Voluntary Assets and Income Declaration Scheme (VAIDS) and Company Income Tax (CIT): A Post-Mortem. The main objective of this study is to explore the impact of Voluntary Assets and Income Declaration Scheme on company income tax in Nigeria. Time series data were applied in carrying out this research work. Ordinary least square regression analysis was employed in this work with the use of STATA 13 package. The scope of the study is basically focused on the assessment and effect of voluntary assets and income declaration scheme on company income tax in Nigeria from June 2017 to March 2018 a period of 9 months but later extended to July 2018 by the Federal Government of Nigeria. This research focuses on a broad range of issues with the collection of a diversity of data in the field of VAIDS and company income. A literature review was used to determine the theoretical basis for research topic and prior research method conducted on various aspects of relating to VAIDS and company income tax. This work adopted the ex-post-facto research design. The findings reveal that Company Income Tax has an insignificant impact on VAIDS. The work recommends that the voluntary assets and income declaration scheme should be a permanent programme as a separate body should be set up to inspect and ensure the smooth running of the programme. Key words: VAIDS, Tax, Executive, Order, Income
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Hanh, Hoang Thanh. "Some Theoretical Issues about Assets and Income Auditing by State Auditors." Revista Gestão Inovação e Tecnologias 11, no. 2 (June 5, 2021): 335–51. http://dx.doi.org/10.47059/revistageintec.v11i2.1671.
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Asset-Income declaration and auditing has been becoming hot issues in the revolution of anti-corruption in our country in recent years. This study mainly use qualitative analysis methods, synthesis, inductive and explanatory methods, combined with law references. Our research results show that asset-income declaration audit follows a process with several steps: planning, conducting audits, audit reports and examining audit conclusions. We recognize that a transparent declaration audit will benefit the public in anti-corruption revolution.
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Frye, Dustin, and Dominic P. Parker. "Indigenous Self-Governance and Development on American Indian Reservations." AEA Papers and Proceedings 111 (May 1, 2021): 233–37. http://dx.doi.org/10.1257/pandp.20211099.
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The UN Declaration on the Rights of Indigenous People promotes self-governance as a matter of justice rather than economics. How will self-governance affect the incomes of indigenous people? To gain insight, we compare long-run income growth on American Indian reservations with and without federal oversight through the 1934 Indian Reorganization Act. Reservations with more autonomy had 12-15 percent higher income per capita in 2016, even conditional on 1930s income. However, these more autonomous reservations also experienced wider income variance with more downside risk. The findings are consistent with theory emphasizing the development trade-offs between local and centralized governance.
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Gierach, Ewelina. "W sprawie oświadczeń majątkowych radnych." Przegląd Sejmowy 6(161) (2020): 195–202. http://dx.doi.org/10.31268/ps.2020.87.
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The opinion concerns the issue of submitting asset declarations by commune councillors, in particular: assessment of the admissibility of referring to a copy of PIT in selected sections of the asset declaration, indication of the total income obtained from several sources of employment, as well as too general indication of the place of employment. The scope of the opinion also covers the ssue of the mode of verification of asset declarations and the issue of admissibility of combining the function of a municipal councillor with the employment as a manager or deputy manager in municipal company with a 100% shareholding in the municipality.
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LYSETSKA, Nelya. "Features of tax control of the new EU countries: the example of Latvia." Fìnansi Ukraïni 2021, no. 10 (December 1, 2021): 55–60. http://dx.doi.org/10.33763/finukr2021.10.055.
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The paper substantiates comprehensive approaches to the formation of an effective mechanism for tax control of income and expenses of taxpayers in the Baltic States, in particular in Latvia. In order to effectively implement methods of controlling income and expenditure on a legal basis, first of all, it is necessary to start comprehensive and persistent fight against shadow income. Methodological approaches should include: attracting public investment to create an information digital infrastructure for processing declarations; the elimination of shadow flows, as well as the implementation of universal declaration using indirect methods of determining tax liabilities and the general modernization of the tax system. The anti-corruption strategy of modern state legislation should be aimed not only at the inevitability of punishment for corrupt practices, but also at the consistent elimination of the conditions for corruption.
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Pyroha, S., and I. Pyroha. "Legal means to ensure the effectiveness of tax control." Uzhhorod National University Herald. Series: Law, no. 69 (April 15, 2022): 311–16. http://dx.doi.org/10.24144/2307-3322.2021.69.52.
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Effective tax control is designed to ensure the balance of public and private interests in the tax sphere and to strengthen the confidence of civil society in the institutions of state and law. Weaknesses in tax control lead to the formation of the shadow sector of the economy, low incomes of the majority of workers and retirees, limited effective demand for goods / services, lack of incentives for economic development and the need to provide subsidies of housing communal services. Most of the economy is monopolized, market regulators are virtually non-existent, and existing ones have zero efficiency. The lack of fair market prices does not allow to ensure the macroeconomic balance of the market environment and to objectively determine the tax base and the amount of taxes payable.
The article substantiates the necessary changes to the legislation, which eliminate the possibility of different interpretations of legislation, simplify the system of tax administration and eliminate possible abuses of tax law. Improving the effectiveness of tax control is ensured by the introduction of market pricing, which is based on an exclusive list components of price : wages, profits, depreciation and any costs that are confirmed by pay VAT. Tax control should be complemented by control over the costs and assets of taxpayers. First of all, we are talking about the subjects of e-declaration of income.
It is proposed to make additional columns in the form of e-declaration, in which to indicate the amount of paid personal income tax and social contributions, confirmation of the completeness of the declaration of income and compliance of income with taxes paid. Owners of large assets should be added to the list of e-declaration entities and an additional tax on large assets should be introduced. It is necessary to develop a list of sanctions that occur in case of detection of incomplete payment of taxes and fees, undeclared assets, regardless of their actual location and method of detection.
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KUANDYKOV, Nurzhan, Aisulu NURKEY, and Aigul KOSHERBAYEVA. "REVIEW OF INTERNATIONAL EXPERIENCE OF INCOME AND PROPERTY DECLARATION SYSTEMS." Public Administration and Civil Service, no. 3-78 (September 29, 2021): 89–97. http://dx.doi.org/10.52123/1994-2370-2021-331.
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The article provides an overview of the theoretical, regulatory and legal framework, as well as an analysis of international practice in the field of declaring income and property. The results of the analysis indicate a high positive correlation between corruption and the shadow economy. A review of international practice showed that the system mainly targets civil servants.
Dissertations / Theses on the topic "Income declaration"
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Normantaitė, Renata. "Gyventojų pajamų mokesčio analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050526_125912-55372.
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The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax in foreign countries; - to analyze of personal income tax, to present its merits and demerits; - to analyze administration of personal income tax; - formulate proposals for a further personal income tax improvement Research methods: logical and comparative analysis and synthesis by specialized, Lithuanian and foreign authors, methods of logical and graphic modeling.
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Прохоров, К. О. "Адміністративна відповідальність за порушення порядку подання декларації про доходи та ведення обліку доходів і витрат." Thesis, МАУП, 2021. http://openarchive.nure.ua/handle/document/14724.
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Дисертаційне дослідження присвячено розробці моделі адміністративної відповідальності за порушення порядку подання декларації про доходи та ведення обліку доходів і витрат. У роботі визначено правову природу юридичної відповідальності за правопорушення у податковій сфері України, розкрито сутність і зміст адміністративної відповідальності, передбаченої у ст. 164-1 КУпАП, в структурі юридичної відповідальності за податкові правопорушення. Встановлено та систематизовано підстави та умови адміністративної відповідальності за ст. 164-1 КУпАП. Конкретизовано зміст і складові елементи об’єктивних і суб’єктивних елементів складу порушення, передбаченого ст. 164-1 КУпАП. Виокремлено, проаналізовано та узагальнено основні актуальні проблеми притягнення порушників до адміністративної відповідальності за ст. 164-1 КУпАП, зокрема: теоретичні; ідеологічні; нормативно-правові; політико-правові, економічні і процедурні. Сформульовано пропозиції щодо вдосконалення чинного адміністративного законодавства у досліджуваній сфері, а також окреслено основні шляхи оптимізації адміністративно-юрисдикційної діяльності органів, уповноважених притягувати порушників до адміністративної відповідальності за ст. 164-1 КУпАП. The dissertation for the first time reveals theoretical and practical issues of administrative responsibility for violation of the procedure for income declaration and maintaining records of income and expenditure, as defined in the Art. 164-1 of the Administrative Offense Code of Ukraine. Administrative liability for violation of Art. 164-1 of the Administrative Offense Code of Ukraine is considered as a special manifestation of the «system of legal responsibility in the tax area», being its integral element, characterized by many common and special features. This liability takes place as a result of illegal actions committed by individuals in the tax area. These unlawful acts belong to the group of «administrative violations of legal obligations for tax payment and declaration of incomes and property status». The social and legal essence and legal content of causes and conditions for administrative responsibility have been clarified. The criteria for causes and a set of necessary conditions for the liability under Art. 164-1 of the Administrative Offense Code of Ukraine have been defined. Particular attention is paid to a critical analysis of the composition of the offense under Art. 164-1 of the Administrative Offense Code of Ukraine. The object of this offense is public relations that take place in the field of tax accounting and income declaration, the objective side is the illegal acts provided for in Art. 164-1 of the Administrative Offense Code of Ukraine. The social consequences of the illegal act are determined; in addition, a causal link was established between the act under Art. 164-1 of the Administrative Offense Code of Ukraine, and its consequences. The main characteristics of the subject of the offense (an individual with a corresponding duty) and the subjective side (guilt in the form of intent or negligence; optional characteristics of the offense are the purpose and motive of crime) are revealed. Special conditions have been established under which the objective and subjective elements of this offense will be sufficient for the emergence of administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine. The work systematized the problems of bringing violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine, in particular: conceptual problems (lack of an integrated scientific approach for understanding the responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine); ideological problems (low level of legal society awareness, an increase of legal nihilism, discredited state tax policy); normative problems (a difficult concept understanding of an offense as in Art. 164-1 of the Administrative Offense Code of Ukraine, uncertainty in the consequences of ineffective use of administrative resources when prosecuted under Art. 164-1 of the Administrative Offense Code of Ukraine); political and legal, economic and cultural crisis (difficulties in identifying and bringing violators to responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine: in the temporarily occupied territories of Ukraine); procedural problems (slow response to offenses, non-compliance with the rules for drawing up a protocol and/or other documents of a case on an administrative offense under Art. 164-1 of the Administrative Offense Code of Ukraine. Dissertation has identified the factors that aggravate the negative effect of the identified problems of bringing violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine. Moreover, specific proposals were formulated in order to solve the identified problems, improve the current national legislation, as well as to optimize the administrative and jurisdictional activities of the recently created Tax Service of Ukraine in the context of bringing the relevant violators to administrative responsibility under Art. 164-1 of the Administrative Offense Code of Ukraine.
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Stoškutė, Simona. "Apmokestinamojo pelno apskaičiavimo ypatumai." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_184536-62493.
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Lietuva per paskutinius keletą metų prarado lyderės pozicijas Vakarų Europoje lyginant apmokestinamojo pelno apskaičiavimo taisykles ir pelno mokesčio tarifo dydį, tačiau iš pirmaujančių šalių grupės nepasitraukė, nenusileidžia ji ir Latvijai bei Estijai, kuriose yra sukurtos taip pat vienos patraukliausių investuotojams pelno mokesčio sistemų Europos Sąjungoje. Siekiant įvertinti šalies patrauklumą užsienio investuotojams reikia įvertinti apmokestinamojo pelno apskaičiavimo taisykles bei apžvelgti pelno mokesčio tarifą. Šio darbo objektas yra apmokestinamasis pelnas. Tikslas – išsiaiškinti apmokestinamojo pelno apskaičiavimą. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1) išnagrinėti pelno sampratą bei pateikti informaciją apie pelno valdymą; 2) išanalizuoti Lietuvos akcinių bendrovių apmokestinamojo pelno apskaičiavimą; 3) išnagrinėti ir palyginti Lietuvos, Latvijos ir Estijos apmokestinamojo pelno apskaičiavimo tvarką; Darbą sudaro 3 pagrindinės dalys. Pirmoje dalyje “Pelno samprata ir valdymas“ nagrinėjama pelno sąvoka, išskiriami neatitikimai tarp finansinio ir mokestinio pelno bei pateikiamos pelno valdymo galimybės pasirenkant apskaitos politikos priemones. Antroje dalyje „Apmokestinamojo pelno apskaičiavimas Lietuvoje“ analizuojama akcinių bendrovių apmokestinamojo pelno apskaičiavimo tvarka, pateikiamos neapmokestinamosios pajamos, neleidžiami ir ribojamų dydžių leidžiami atskaitymai. Nagrinėjami galimi pelno mokesčio sumažinimo būdai bei metinė pelno... [toliau žr. visą tekstą]Lithuania during several recent years has lost its leading position in Western Europe compared to calculation of taxable profit rules and income tax rate, but it is still one of leading countries, it keep up with Latvia and Estonia where also are developed one of the most attractive income tax systems in the European Union. In order to evaluate country’s attractiveness to foreign investors we need to evaluate calculation of taxable profit rules and review corporate income tax rate. The subject of this investigation is taxable profit. Purpose is to find out calculation of taxable profit rules. There are main tasks to achieve the purpose: 1) to investigate concept of profit and to give information about profit management; 2) to analyze calculation of taxable profit of Lithuanian stock companies; 3) to consider and compare Lithuanian, Latvian and Estonian calculation of taxable profit. This paper consists of three main parts. In the first part “Concept of profit and management”, is considered the profit concept, differences between taxable and accounting profit, also there is written about profit management opportunities choosing of accounting policy tools. In the second part “Calculation of taxable profit in Lithuania” is analyzed stock companies calculation of taxable profit and is introduced non-taxable income, not allowed and limited amount allowed deductions. Also there is written possibilities of reducing income tax and about profit tax declaration as well its purpose. The... [to full text]
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Söderberg, Anna. "Internprissättning och tullvärde : Det är bättre att förekomma än att förekommas." Thesis, Linköpings universitet, Affärsrätt, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-127122.
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Globaliseringen bidrar till en ökad världshandel och medför även ett växande antal gränsöverskridande koncerninterna transaktioner inom multinationella företag. Prissättningen av transaktioner vilka vidtas mellan närstående företag måste ske i enlighet med armlängdsprincipen som om transaktionerna vidtagits mellan två oberoende företag. Skattemyndigheterna kan justera internpriserna i slutet av beskattningsåret i de fall de anser att internprissättningen avviker från armlängdsprincipen och marknadsmässiga villkor. Utöver inkomstbeskattning åläggs företagen att betala tullavgifter i samband med transaktioner vidtagna med närstående företag etablerade utanför EU. I likhet med skattemyndigheterna granskar tullmyndigheterna företagens importpriser i syfte att säkerställa att parternas närståenderelation inte påverkat prissättningen. Båda myndigheterna arbetar således för samma mål, att upprätthålla prissättningens förenlighet med marknadsmässiga villkor. Skatte- och tullmyndigheterna tillämpar dock olika prissättningsmetoder i syfte att uppnå målet. Inkomstskatten baseras på företagens totala inkomster, relaterade till transaktionerna och tullavgiften beräknas baserat på varje specifik transaktion och vara. Det faktum att myndigheterna inkluderar olika tillgångar i de respektive beskattningsunderlagen kan medföra att de bedömer värdet av samma transaktion olika. Varierande bedömningar av samma pris kan vidare medföra krav på olika prisjusteringar i syfte att uppnå marknadsmässig prissättning. Prisjusteringar kan leda till onödiga skattetillägg och liknande straffavgifter. Det föreligger svårigheter för multinationella företag att bestämma transaktionspriser som uppfyller båda myndigheternas i syfte att undvika straffavgifter. Problematiken är ännu relativt ouppmärksammad av företag i världen. I amerikansk praxis framkommer att möjligheterna är små för företag att förlita sig på dokumentation upprättad för internprissättning, i syfte att styrka tullavgifter och tullvärde. Det är således betydelsefullt att företag upprättar dokumentationer för både internprissättning och tullvärde för att undvika straffavgifter. Dokumentationen utgör huvudsakligt bevis och ligger till grund för bedömningen av huruvida företagen uppfyllt bevisbördan avseende prisernas förenlighet med marknadsmässiga villkor. Företagen bör etablera en öppen kommunikation med de respektive myndigheterna i syfte att minimera risker för missförstånd eventuella framtida prisjusteringar. Det är bättre att förekomma än att förekommas.The ‘arm’s length principle’ is fundamental to transfer pricing and cross-border intercompany transactions. The principle states that the prices charged for transactions of goods between related parties must be the same as if the parties were unrelated. Simply, the price needs to equal market values. If the Tax Authority finds the pricing to be inconsistent with the arm’s length principle, the price may be adjusted. In relation to cross-border intercompany transactions outside of the EU, companies have to pay customs duty and regard customs values. The Customs Authorities work to ensure that the price has not been influenced by the intercompany relationship. Thus, the Tax and Customs Authorities share the same goal, which is to ensure that the transaction price is consistent with market values. However, the methods of pursuing the goal differ. The Tax Authorities determine the amount of income tax based on the company’s total revenues deriving from cross-border intragroup transactions. The Customs Authorities on the contrary determine the amount of taxable income based on the value of every specific imported product. The authorities usually consider different values and assets when determining the amount of taxable income. Therefore the same transaction price may be evaluated differently by the Tax and Customs authorities. Price adjustments may be made if the transaction price is considered to differ in relation to market values. Thus, the companies may be obligated to pay tax surcharges or similar monetary penalties. The authorities’ different assessments of the same transaction price may result in difficulties for multinational enterprises in their efforts of meeting both requirements. The problem is regarded in varying degrees in different countries. In American precedent the court has determined the opportunities to be low for companies to depend on transfer pricing documentation when supporting customs value. It is important for companies to keep detailed documentation of both transfer pricing and customs valuation. The documentation serve as vital evidence when proving the compatibility of transaction prices with market values. Companies should also establish good communications with the authorities in order to prepare them for potential future price adjustments. Prevention is better than cure.
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Yang, Ya-Chi, and 楊雅琪. "A research on improving online business income tax declaration process." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/93202214735234685110.
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碩士中原大學
資訊管理研究所
95
From the previous years, the payment method was changed from e-wallet, request draw payment to the latest promoted account. The goal of these changes is to bring a more convenient payment method for the public, and also achieve the goal of E-government. However, the result is not as successful as expected since it takes lots of time to key in data. So how could we improve this situation? In this research, we use the knowledge of online business income tax system , cooperates with internal revenue service for developing ADI system, take MS excel as the middleware for the user and the business tax electron declaration system, provides it to 六福村 and直安科技. We expect this ADI system will enhance the use rate of this system. From the research, we found out that if the application system penetrates by the software which the user is familiar with, it may enhance user's interest to use it. It can also help the government and the industry to save time to training. In the future, it may speed up to promote the system if we could penetrate the software, for example: MS excel, MS word as middleware.
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Wang, Ying-Ju, and 王盈茹. "A Study on Consolidated Declaration of the Income Tax Act." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/41732600862723538864.
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碩士國立中興大學
法律學系碩士在職專班
105
According to the regulations concerning the consolidated income tax jointly declared by taxpayers and spouses with incomes thereof and other dependents thereof provided in Article 15 and Item 1 of Article17 in Income Tax Act, the joint declaration is essential to the furtherance of public interests and does not collide with the Constitution in terms of declaration procedures. In comparison with the amount of tax being calculated alone, provided the tax bearing increases when the taxation is jointly calculated on the basis of the taxpayer, the spouse thereof and other dependents thereof, the case consequently does not conform to the principle of fair taxation. This situation is explained and recorded by Judicial Yuan Interpretation No.318 File. The No.696 Interpretation issued by Judicial Yuan declared that, the regulation concerning compulsive joint calculation of taxation of couples’ non-salary income provided by Article 15 of Income Tax Act violates provisions of the Constitution. It has consequently solved the problems regarding couples’ joint calculation of taxation. However, provisions regarding joint declaration and payment are regarded as constitutionality. As a consequence, provisions regarding joint declaration and payment could not be revised along with others and still cause the violation of rights to taxpayers, spouses thereof and dependents thereof. In view of existing circumstances of Taiwan tax system regarding consolidated income tax, the study sorted out and analyzed problems based on lawful, fair and other principles of taxation and proposed relevant suggestions for the revision of laws, with the expectation of serving as a reference for the future development of tax system.
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Chien, Kuo-Feng, and 簡國峰. "The Study of Intention Factors Affecting Online Declaration Process for Business Income Tax." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/qt77m3.
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碩士靜宜大學
管理碩士在職專班
97
The study aims to explore the intentions factors affecting on-line declaration process for business income tax. It was found that variables of demographic have significant correlation with whether the taxpayer has on-line business income tax declaration adoption experience or not. The taxpayer is female, owns personal computer, owns personal internet account, operate mode needs computer and high frequency computer user who has large proportion to adopt on-line declaration. Different demographic variables are significant at before-adopting Cognitive, the taxpayer is female, has on-line business income tax declaration experience, daily computer user has higher Comparative Advantage Cognition. The taxpayer’s age during 30 to 39, bachelor educational background, has on-line business income tax declaration experience, owns personal internet account user has higher Innovation Compatibility Cognition. Demographic variables also differ with after-adopting Evaluation, the attributes are female, has business income tax declaration experience, owns personal internet account and daily computer user who has higher evaluation to Outcomes Observation. The attributes are female, has on-line business income tax declaration experience and daily computer user who has higher evaluation to Perceived Risk. The last study indicates demographic variables are significant at Diffusion Effect which includes Positive Diffusion and Diffusive Channel.
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CHEN, YI-CHUN, and 陳怡君. "Problems and Solutions of the Declaration System and Pre-Calculation of Individual Income Tax." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/21449634339111953986.
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碩士國立屏東大學
國際貿易學系碩士班
105
According to Article 71 of the Income Tax Act, a person who is obligated to pay taxes must fill-out a tax return form and report to the tax collection authority each year during the tax filing period in the month of May. In order to effectively reduce the burden of the public with respect to the filing of declarations, in 2011 the Ministry of Finance implemented a service for the pre-calculation of taxes, whereby government agencies actively provide help to the public by calculating the annual total that taxpayers should pay (or be refunded) and sending notification letters in the mail. Once examined and deemed to be correct, the taxpayer can complete the individual income tax return procedures by simply settling the tax payment or sending a confirmation. The execution of services for pre-calculation of taxes not only made it more convenient for taxpayers to file tax declarations, but also meant they could save time associated with collecting and organizing data for the tax declarations and cut costs associated with mailing tax returns. Also, for those who are located in more remote places and those who are unfamiliar with internet operations, it is much easier to complete the tax filing procedures. For the tax collection authorities, the procedures for filing taxes and receiving cases are simplified, and errors by the public are reduced. This reduces the operation costs of the tax collection authorities and enables human resources to spend more time examining and taxing illegal economic income, allowing for increased administrative efficiency and better opportunity to realize fair and just principles of taxation. This study uses statistical data from the Financial Data Center and public government documents to explain how the implementation of the services for the pre-calculation of taxes can indeed offer benefit to both the tax authorities and the public. It also proposes that government authorities should continue to expand the scope of the services for pre-calculation of tax, improve the notification delivery rate, and enhance the accuracy of the income and deduction totals. With respect to cases where no addition payments or refunds are necessary, it also proposes that plans can be formulated to avoid the repeat mailing of notices to save costs and paper consumption, and to realize policy objectives simple for the government and easy for the public.
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Lu, Shu-Hua, and 呂淑華. "The Study of Innovation Service of Tax Authority－Reform of Individual Income Tax Declaration Method." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9tm7mc.
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碩士開南大學
商學院碩士在職專班
103
Due to the great number of more than 6.02 million individual comprehensive income taxable units in R.O.C in 2013, no matter considering the number of the taxpayers or tax revenue impact, individual income tax is definitely one of the most important taxes among 18 kinds of taxes. Throughout the annual period of individual comprehensive income declaration, the tax authorities always require enormous amount of manpower to assist the taxpayers in filling out the comprehensive income tax return successfully. Following the trend of modern information technology, the methods of filling the tax return via barcodes and internet declaration have been introduced to replace the traditional hand-filling declaration method due to their benefits in serving automatic spreadsheet functions. In addition, the taxpayer can apply their own withholding information as well as the comprehensive income list from tax authorities or the internet during the tax declaration period of since 2002. Simultaneously, the service of the pre-calculation of tax returns for individual income was launched in 2010 to simplify the procedure of tax return and streamline administration efficiency. Therefore, this study suggests to expand services of the pre-calculation of tax returns for individual income along with the development of electronic spreadsheet to further simplify declaration procedures and enhance convenience performance.
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Hsieh, Hsin-Chieh, and 謝欣潔. "A Study of Real Estate Transfer on Declaration of Income from Property Transactions in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/45522070468506627589.
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碩士開南大學
會計學系
103
The motivation of the thesis is because of the Real Estate abnormal rise in recent years. The government imposed the taxes to suppress the real estate investors.However, it could easily lead the public to confusion and misunderstanding. In addition, the rate of real estate holdings and the tax of Transactions are prefer to low, and also often attributed to one factor to cause investment speculation.Under the impose system in R.O.C is base on the announced land values, current assessed land value, and the evaluation of the present value of houses. But the assessment of the above government rates could not response the current price. Resulting in an effective tax rate of real estate tax rate is much lower than names, so keep the room to keep costs low, the sale also lower transaction costs, related to the country's scholars and literature indicate low cost of ownership are key department of housing prices stubbornly high.The main purpose of this study is discussion on how to declare the Income from Property transactions of Real estate transfer.By summarize the thesis and legislation of the Ministry of Finance to understand the rule of the income from property transactions, also Through search for the judgement on network, and analysis all kinds of the income from property transactions to summary three common scenarios.Thereby study the reason of public and rejection of Ministry of Finance to clarify the confusion and misunderstanding of the declaration.
Books on the topic "Income declaration"
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Jebessa, Jira. Taxation in Ethiopia: Direct and indirect taxes : categories of tax payers, declaration of income and assessment of taxes, tax incentives. Edited by YaʼItyoṗyā negd meker bét, Ethiopian Business Development Services Network, Deutsche Gesellschaft für Technische Zusammenarbeit, and Deutsche Gesellschaft für Technische Zusammenarbeit. Partneship Project. Addis Ababa, Ethiopia: Ethiopian Chamber of Commerce, 2005.
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Goerke, Laszlo. Corporate and personal income tax declarations. Bonn, Germany: IZA, 2006.
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United States. President (2001- : Bush) and United States. Congress. Senate. Committee on Foreign Relations., eds. Protocol amending tax convention with Germany: Message from the President of the United States transmitting Protocol Amending the Convention Between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to Certain Other Taxes, signed on August 29, 1989, signed at Berlin June 1, 2006 (the "protocol"), along with a related joint declaration. Washington: U.S. G.P.O., 2006.
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Britain, Great, ed. Zhonghua Renmin Gongheguo zheng fu he Dabuliedian ji Bei Ai'erlan lian he wang guo zheng fu guan yu Xianggang wen ti de lian he sheng ming: Joint declaration of the government of the United Kingdom of Great Britain and Northern Ireland and the government of the People's Republic of China on the question of Hong Kong. Xianggang: San lian shu dian (Xianggang) you xian gong si, 1996.
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China. Zhonghua Renmin Gongheguo zheng fu he Putaoya gong he guo zheng fu guan yu Aomen wen ti de lian he sheng ming =: Declaração conjunta do governo da Repʹublica Portuguesa e do gverno da Repʹublica Popular da China sobre a questão de Macau = Joint declaration of the government of the People's Republic of China and The government of The Republic of Portugal on the question of Macau. Aomen: Aomen ji jin hui, 1997.
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Henderson, Christie. 78 tax tips for Canadians for dummies. Mississauga, Ont: J. Wiley & Sons Canada, 2010.
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United States. Internal Revenue Service. Cincinnati Service Center, ed. Preparation guide, form 8453: U.S. individual income tax declaration for electronic filing. 2nd ed. [Cincinnati, Ohio?]: Cincinnati Service Center, 1991.
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Himes, James. Implementing the Convention on the Rights of the Child:Resource Mobilization in Low-Income Countries. Springer, 1995.
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Implementing the convention on the rights of the child: Resource mobilization inlow-income countries. The Hague: M. Nijhoff, 1995.
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R, Himes James, ed. Implementing the Convention on the Rights of the Child: Resource mobilization in low-income countries. The Hague: M. Nijhoff, 1995.
Find full textBook chapters on the topic "Income declaration"
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Vawda, Yousuf A. "Compulsory Licenses and Government Use: Challenges and Opportunities." In Access to Medicines and Vaccines, 73–104. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-83114-1_3.
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AbstractThe compulsory licensing and government use flexibility is potentially the most powerful tool available under the TRIPS Agreement, as amplified by the Doha Declaration, to advance public health objectives. Yet, many lower and middle income countries have shown an apparent reluctance to both incorporate them into their national legislation and then utilise them—except in a relatively small number of cases. This contribution analyses the circumstances surrounding this phenomenon. It outlines the context, historical roots of compulsory licensing and its inclusion on the TRIPS Agreement, recent examples of its utility including in two sub-Saharan countries affected by HIV/AIDS, and offers some recommendations. Among the propositions advanced are that the use of such flexibilities is not an insurmountable problem (as the case of Zimbabwe illustrates) and that in the longer term, public health objectives are best advanced by, among others, amending the TRIPS Agreement to exempt health technologies from the ambit of intellectual property protection, and new, alternative models for rewarding innovation in this field of technology being introduced.
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Uprety, Sudeep, and Obindra B. Chand. "Trump's Declaration of the Global Gag Rule." In Rhetoric and Sociolinguistics in Times of Global Crisis, 277–94. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-6732-6.ch015.
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The current expanded policy on the Global Gag Rule by the United States (US) government and President Donald Trump has led to wider debate and discussions among the non-government organization (NGO) sector, especially in low and middle income countries (LMICs) such as Nepal that are heavily reliant on US funding for health research and intervention projects. Debates and discussions are also shaped by how the media shapes the narrative. Using the securitization theory, this chapter attempts to unfold the trend and the nature of stories reported in Nepali media on the Global Gag Rule declaration, meticulously unfolding the impact it has had in Nepal.
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Lankester, Ted. "Making a programme sustainable." In Setting up Community Health Programmes in Low and Middle Income Settings, edited by Ted Lankester and Nathan Grills, 190–202. Oxford University Press, 2019. http://dx.doi.org/10.1093/med/9780198806653.003.0012.
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This chapter describes a wide variety of ways to help programmes become financially sustainable. It begins by defining sustainability, and discusses way to encourage community involvement in making the programme sustainable. It also discusses reducing costs, accessing free supplies, co-financing, utilizing revolving drug funds (RDFs), health insurance schemes, and other methods of cost recovery. It provides some background information about funding health development, and briefly covers the 1978 Alma-Ata Declaration. It mentions partnerships with donors and emphasizes the needs of communities to develop their own funds through entrepreneurship and micro-enterprise. It also emphasizes the need to employ, train, educate, and retain team members, and how dedicated team members also contribute to programme sustainability.
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Boyden, Jo, Andrew Dawes, Paul Dornan, and Colin Tredoux. "Introduction: From surviving to thriving?" In Tracing the Consequences of Child Poverty, 1–12. Policy Press, 2019. http://dx.doi.org/10.1332/policypress/9781447348313.003.0001.
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This introductory chapter provides a background of the Young Lives study, which began in 2001. Young Lives was set up during a period of optimism for global development associated with the Millennium Declaration, with the aim of informing the Millennium Development Goals to reduce poverty. At the time, data on child poverty in low- and middle-income countries were scarce and inconsistent. It was clear, however, that this was a very significant problem. Young Lives has been collecting detailed information on a wide range of topics — including health, nutrition, education, time use, and psychosocial wellbeing — from 12,000 boys and girls living in diverse sites across the four study countries, as well as from schools attended by some of the children. These study countries include Ethiopia, India, Peru, and Vietnam.
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Tekin, Ahmet, and Serhat Gözen. "Tax Security Methods Implemented in Selected OECD Countries." In Handbook of Research on Social and Economic Development in the European Union, 220–30. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1188-6.ch013.
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Taxes have the most significant share among the usual income sources of states. Taxes, the most important part of public revenues, are considered as a burden on taxpayers and therefore this leads taxpayers to try some tax base erosive practices to minimize the tax burden. This situation necessitated states to take tax security measures to prevent revenue losses. Tax security measures are the institutions established to prevent tax base erosion primarily through taxpayers' declaration in fair manner by also including the autocontrol mechanism. Therefore, it is inevitable for the states which do not want to lose and suffer due to an erosion in their revenues to implement some tax security measures. In many countries today, various tax security measures are implemented. This chapter analyzes the tax security methods implemented in USA, Germany, and UK.
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Achieng Aseey, Anne. "The Impact of COVID-19 on the International Education System: Disruptions in Low-income Countries." In The Impact Of COVID19 On The International Education System, 115–26. Proud Pen, 2020. http://dx.doi.org/10.51432/978-1-8381524-0-6_8.
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Africa as a continent has had challenges in its social, economic and political setup. COVID -19 pandemic amplified some of the issues the continent is struggling to contain at various levels to ensure sustainability. In terms of Education, the continent is yet to come to terms in realizing universal literacy, career related skills development for 21st century, quality education, infrastructure among others. Achieving 17 Sustainable Development Goals (SDGs) is still a pipe dream. This chapter addresses issues that warrant discussion and raise concerns in education circles in developing continents. The disruptions that affected and impacted on the education sector during the corona pandemic from various standpoints need to be debated and addressed. The chapter will look at issues that impacted on education and how institutional mechanisms were put in place to ensure continuity in education upon World Health organization declaration of COVID -19 as a pandemic. Terms and concepts like online learning, Remote learning ,home schooling, distance learning and others which were not considered as crucial in education became the ‘new normal ‘This study highlights responses at various levels of education and in various geographical settings as to how various governments handled the pandemic. The chapter takes a look of the benefits of using technology during crisis and the value of innovation in continued learning. The role of technology in education and also how it changed and challenged the learning landscape is also highlighted. It also explores instances of equity, unpreparedness and access to quality education at all levels in education.
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Dorasamy, Magiswary, Maran Marimuthu, Murali Raman, and Maniam Kaliannan. "E-Government Services Online." In Technology Enabled Transformation of the Public Sector, 312–25. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-1776-6.ch019.
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E-filing is a new service launched in the year 2005 by the Malaysian Inland Revenue Board. This is in line with the government’s vision to leverage on the Internet technology in extending its services to the citizens and to further embrace the cutting-edge technology of the information age. Via this system, the citizens or taxpayers are able to complete an electronic application form and the necessary payment details with a few keystrokes; therefore completing their revenue declaration within minutes. The purpose of the e-filing service is to encourage every taxpayer to submit their income tax returns through an online system, thus reducing the manual paper-based submission method. This paper examines taxpayers’ intention to use the e-filing system in Malaysia. This paper analyses the factors that contribute towards adoption of such system in Malaysia based on three models: the Technology Acceptance Model (TAM), Diffusion of Innovation (DOI), and Technology Readiness Index (TRI). The authors’ findings suggest that taxpayers have intentions to use the e-filing systems as they perceive that tax submission method via the internet is more convenient and that perceived readiness towards using this technology is paramount to their belief for using e-filing systems.
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"Appendix J: Raw Data, Methodology, and Results of Estimates Based on the Statistics Derived from Bequest Declarations (1902–1994 Bequests)." In Top Incomes in France in the Twentieth Century, 956–1012. Harvard University Press, 2018. http://dx.doi.org/10.4159/9780674986213-021.
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"Appendix D: Raw Data, Methodology, and Results of Estimates Based on Statistics from Employer Wage Declarations (1919–1938, 1947, and 1950–1998 Wages)." In Top Incomes in France in the Twentieth Century, 762–809. Harvard University Press, 2018. http://dx.doi.org/10.4159/9780674986213-015.
Full textConference papers on the topic "Income declaration"
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Jianhui Liu and Gang Zhou. "Analysis on China's individual income tax self-declaration system — Problems, guidance and strategies." In 2011 2nd International Conference on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC). IEEE, 2011. http://dx.doi.org/10.1109/aimsec.2011.6011083.
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Krysovatyi, Andrii, Volodymyr Valihura, Inna Hutsul, Fedir Tkachyk, and Volodymyr Dmytriv. "Fiscal Aspects of the Functioning of the Electronic Declaration System of Citizens’ Income and Property in Ukraine." In 2020 10th International Conference on Advanced Computer Information Technologies (ACIT). IEEE, 2020. http://dx.doi.org/10.1109/acit49673.2020.9208844.
Full textReports on the topic "Income declaration"
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Kaffenberger, Michelle, Lant Pritchett, and Martina Viarengo. Towards a Right to Learn: Concepts and Measurement of Global Education Poverty. Research on Improving Systems of Education (RISE), December 2021. http://dx.doi.org/10.35489/bsg-rise-wp_2021/085.
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The idea that children have a “right to education” has been widely accepted since the Universal Declaration of Human Rights in 1948 (United Nations, 1948) and periodically reinforced since. The “right to education” has always, explicitly or implicitly, encompassed a “right to learn.” Measures of schooling alone, such as enrollment or grade attainment, without reference to skills, capabilities, and competencies acquired, are inadequate for defining education or education poverty. Because of education’s cumulative and dynamic nature, education poverty needs an “early” standard (e.g., Grade 3 or 4 or age 8 or 10) and a “late” standard (e.g., Grade 10 or 12 or ages 15 and older). Further, as with all international poverty definitions, there needs to be a low, extreme standard, which is found almost exclusively in low- and middle-income countries and can inform prioritization and action, and a higher “global” standard, against which even some children in high income countries would be considered education poor but which is considered a reasonable aspiration for all children. As assessed against any proposed standard, we show there is a massive learning crisis: students spend many years in school and yet do not reach an early standard of mastery of foundational skills nor do they reach any reasonable global minimum standard by the time they emerge from school. The overwhelming obstacle to addressing education poverty today is not enrollment/grade attainment nor inequality in learning achievement, but the fact that the typical learning profile is just too shallow for children to reach minimum standards.
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Hills, Thomas, Gus O'Donnell, Andrew Oswald, Eugenio Proto, and Daniel Sgroi. Understanding Happiness: A CAGE Policy Report. Edited by Karen Brandon. The Social Market Foundation, January 2017. http://dx.doi.org/10.31273/978-1-910683-21-7.
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Everyone wants to be happy. Over the ages, tracts of the ancient moral philosophers – Plato, Aristotle, Confucius – have probed the question of happiness. The stirring words in the preamble to the Declaration of Independence that established ‘Life, Liberty and the pursuit of Happiness’ as ‘unalienable Rights’ served as the inspiration that launched a nation, the United States of America. Yet, more than 240 years later, the relationship between government’s objectives and human happiness is not straightforward, even over the matters of whether it can and should be a government aim. We approach this question not as philosophers, but as social scientists seeking to understand happiness through data. Our work in these pages is intended to enhance understanding of how the well-being of individuals and societies is affected by myriad forces, among them: income, inflation, governance, genes, inflation, inequality, bereavement, biology, aspirations, unemployment, recession, economic growth, life expectancies, infant mortality, war and conflict, family and social networks, and mental and physical health and health care. Our report suggests the ways in which this information might be brought to bear to rethink traditional aims and definitions of socioeconomic progress, and to create a better – and, yes, happier – world. We explain what the data say to us: our times demand new approaches. Foreword by Richard Easterlin; Introduced by Diane Coyle.