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  • Ю. Л. Донин. 2011. Новое в налогообложении
    2011. Новое в налогообложении
    Ю. Л. Донин
    В настоящем издании приводятся основные изменения в налогообложении, которые были приняты в последнее время, скоро вступят в действие либо находятся на рассмотрении законодателей. Данные изменения коснутся транспортного налога, НДС, налога на прибыль организаций, НДФЛ, земельного налога, налога на имущество физических лиц. Отдельная глава посвящена изменениям в порядке исчисления и уплаты страховых взносов. Для бухгалтеров и руководителей предприятий и организаций всех форм собственности, а также всех, кто интересуется вопросами налогообложения.
  • Daniela Cretu. Accounting and Tax Treatment of the Fixed Assets
    Accounting and Tax Treatment of the Fixed Assets
    Daniela Cretu
    The present book proposes the analysis of the accounting and tax treatment foreseen by the accounting regulations, according to the European directives, and to the procedures of evaluation and re-evaluation of the tangible assets. The re-evaluation of the assets is a solution to reduce the effects of inflation in terms of accounting information, but it has significant accounting and tax implications in Romania. All these refer to the recognition or the re-evaluation of depreciable fixed assets for tax purposes with implications on profit tax and building tax. The evaluation and re-evaluation of the property elements is an important problem both for the accounting and for the tax and implicitly regarding their role in the enterprise management and also in terms of the accuracy of the information obtained through the annual financial statements.The International Accounting Standards are without a doubt the result of the globalization process. Demonstrating this affirmation is based on...
  • Vickneswaran Anojan. Advanced Business Taxation: Principles and Practices
    Advanced Business Taxation: Principles and Practices
    Vickneswaran Anojan
    This book is prepared solely for the student preparing for the examination of accountancy body in Sri Lanka and to provide guidance to income tax payer how to compute an individual income tax and their business tax. I hope that, it includes all the business related taxes. Especially University students, Higher National Diploma in Accountancy (HNDA) students, Chartered Accountancy Examination(ICASL) students, Association of Accounting Technicians students AAT (SL), External B.com, other management related students and Diploma in Banking and Finance (DBF) students can refer this book for the preparation of their examination and helps to succeed in the subject. The basic structure of tax doesn’t change regularly on the other hand some amendments or changes may be done by the government in every budget.
  • Kenneth Mwebembezi. An Analysis Of Uganda's Legal Regime On Capital Gains Taxation Of Oil
    An Analysis Of Uganda's Legal Regime On Capital Gains Taxation Of Oil
    Kenneth Mwebembezi
    There has been countrywide excitement in regard to reports that Uganda stands to reap huge revenues from the recently discovered oil. Part of the revenues are those that are collected during the pre-production period or the up-stream sector. A substantial amount of revenue from the upstream sector is collected on disposal of pre-production capital assets such as “interests in the licences” granted to International Oil Companies (IOCs). This research concentrates on licence disposals. The Uganda Revenue Authority (URA) taxes such gains accruing to IOCs on the initial sum invested by including them in their business income. This tax is also known as Capital Gains Tax. However, much as this mode is embedded in the Ugandan Income Tax Act (ITA), there are questions as to its certainty.This paper examined the appropriateness of the legal and policy framework regarding taxation of gains on pre-production transactions in the oil and gas sector. Particular emphasis was placed the relevant...
  • Nakije Kida. Applicatin and effect VAT tax in Republic of Kosovo
    Applicatin and effect VAT tax in Republic of Kosovo
    Nakije Kida
    This Book deals with analyses of the key fiscal system features and different factors which stand on the basis of tax system development. Dealing with the fiscal policy weshould consider the effect and consequences tax types and rates may have, in particular the Value Added Tax. Proper fiscal policies enable faster development of a country, regarding the situation and economic power each country has, especially the Republic of Kosovo.If we compare tax systems of different countries, there are no two countries where the tax is realized in the same way. This is because the tax system derives from interaction of different factors. The revenues make the main financing part of the Kosovo Budget, where the Value Added Tax is a contributor too.Just for this, the tax system over time has undergone the changes, by adapting the EU regulations, but maintaining the specificities of our country (the Republic of Kosovo). The Value Added Tax is implemented in all European Union countries, in some...
  • Maheswaran Sridaran. Are capital gains equitably taxed in Australia?
    Are capital gains equitably taxed in Australia?
    Maheswaran Sridaran
    This is a study on whether the Australian regime of income tax on capital gains causes widespread violation of horizontal equity. The study concludes that such violation does occur, and that there is reason to expect such violation to be widespread. That conclusion is reached through an analysis of case studies, and through a review of the processes employed to enact and administer the laws imposing income tax on capital gains. The study recognises that horizontal equity is just one among many policy objectives that a tax measure such as the income tax on capital gains must satisfy, and therefore concedes that there may be situations where a violation of horizontal equity may inevitably occur due to the need to satisfy another policy objective that is inconsistent with horizontal equity. At the conclusion of the study, recommendations are formulated to ensure the occurrence of such violations of horizontal equity is reduced. Those recommendations include a...
  • Nigus Gebregeorgs Weldemichael,Samson Fekadu and Birhanu Gebresilassie. Assessment Of Fiscal Cash Register Machine On The Collection Of Vat.
    Assessment Of Fiscal Cash Register Machine On The Collection Of Vat.
    Nigus Gebregeorgs Weldemichael,Samson Fekadu and Birhanu Gebresilassie
    This book is very crucial for academic and research areas in the area of taxation.Now a days the government expenditure is increasing because there is a pressure from the society demanding social services like education and health sectors.Therefore, to fulfill the demand there must be a new change to improve the government revenue through taxation.This book incorporates very important elements that can affect tax revenue and their solutions.The Author of this book is trainer of finance and accounting in the university and it has more experience in tax advising and in the education and research in the area of Accounting and Finance.The Author is academician,researcher and professional consultant.
  • Yihalem Mulu Zerihun. Assessment Of Business Income Taxpayers’ Satisfaction
    Assessment Of Business Income Taxpayers’ Satisfaction
    Yihalem Mulu Zerihun
    Central to the overall research objective, the investigation on this book focused on assumption and factors such as employees’ willingness and preparedness to serve the taxpayers, promptness of service delivery, complaint and appeal handling mechanisms, taxpayers’ education and information system, soliciting feedback and consulting with taxpayers, the work environment, and other related issues were factors considered as independent variables which could affect the taxpayers’ satisfaction. Several of these independent variables are found to be factors influencing the taxpayers’ satisfaction. The research findings came up with the result that overall the majority of the service users are dissatisfied and strongly dissatisfied, only less than one-tenth of the respondents were satisfied and strongly satisfied. Some are indifferent to express their state of satisfaction, and a fewsome did not react about their perception for the service they received. Finally, conclusions are made and...
  • Abebe Bayu. Assessing Tax Morale and Tax Compliance Perceptions of Tax payers
    Assessing Tax Morale and Tax Compliance Perceptions of Tax payers
    Abebe Bayu
    The study is conducted to assess tax morale and tax compliance perception of taxpayers in a case of selected business organization. Since tax compliance is very sensitive issues for every tax authorities; therefor, this study examine the perceptions of taxpayers,the differences of tax morale between the three categories of taxpayers, analyze the relationship between attitudes tax morale of taxpayers and tax compliance and also analyze the relationship between tax morale of taxpayers and factors that are considered to affect or shape tax morale, such as attitude towards of tax authority, government, legal system, tax officials, tax system, and awareness and compliance perception. The results showed that business taxpayers found in Adama city have a good tax morale perception which implies that they do have good attitudes towards paying tax; however the degree of tax morale was different from category to category.
  • Yadulla H. Hasanli and Sayyad I. Agayev. Assessment Of Tax Evasion Risks Of Tax Payers
    Assessment Of Tax Evasion Risks Of Tax Payers
    Yadulla H. Hasanli and Sayyad I. Agayev
    This book presents a clear and broad introduction to economists.The purpose of this book is to help to solve the tax evasion problem on risk based approach. The problems are solved by implementing the valuable statistical methods. It includes some practical approaches in revealing the risky tax payers. The book is aimed at economists working in the areas of tax and finance.It is useful for students,tax workers and researchers.
  • Lorenzo Riccardi. China Tax Code
    China Tax Code
    Lorenzo Riccardi
    Chinese tax system has developed according to the economic growth of the country, beginning with the entry of China into the World Trade Organization (WTO). This new role as member of the international organization has forced China to build regulatory systems that enable it to provide stable administration of the country, even within the tax system. Main tax reform can be attributed to the March 16, 2007 enactment of the Enterprise Income Tax Law, which came into effect January 1, 2008. The different types of taxes can be classified into the following categories: Direct Tax (Individual Income Tax, Company Income Tax), Indirect Taxes (Value Added Tax, Business, Consumption Tax), Other Taxes (Stamp Duty, Deed Tax, Land VAT, Urban Real Estate Tax, Resource Tax), Custom duties on import/export of goods. China has also signed a significant number of tax treaties with different countries. This publication is a collection of main fiscal regulations and double tax treaties from China.
  • Anna Gerson. Compensation of Losses in Foreign Subsidiaries within the EU
    Compensation of Losses in Foreign Subsidiaries within the EU
    Anna Gerson
    This study commences in the problems related to the restricted possibilities for cross-border groups to take losses incurred in foreign subsidiaries into account upon taxation. These difficulties lead to the situation where the overall tax burden of the group, seen as an economic unit, might exceed its economic capacity. Such over taxation is likely to cause the cross-border group cash-flow disadvantages, liquidity problems, reduced expansion possibilities and it might also effect the organisation and location of the group''s business activities. The study has two aims; firstly to analyse unilateral cross-border compensation of losses in foreign subsidiaries de lege lata, and secondly to analyse the consequences of different alternatives, as well as refraining from taking specific measures, upon opening up a unilateral system to cover also foreign losses de lege ferenda. In these respects, the experiences from the Austrian and Danish unilateral loss-compensation systems, under which...
  • Leonardo Freitas de Moraes e Castro. Controversial Topics In International Taxation: U.S.A., OECD & Brazil
    Controversial Topics In International Taxation: U.S.A., OECD & Brazil
    Leonardo Freitas de Moraes e Castro
    Leonardo Castro is a tax lawyer and international tax consultant admitted to practice law in Brazil, currently based in Sao Paulo city. He has 10 years of practical experience in tax & corporate legal matters obtained at prestigious law firms in New York City, Sao Paulo and Rio de Janeiro. His main areas of experience are international taxation, transfer pricing, tax planning (inbound & outbound), M&A tax, customs & duties and private wealth planning. This book is the result of the ten most important articles written by him in English out of almost 100 published, several of them awarded with International Prizes from notorious associations and institutions, such as the International Bar Association (IBA) and the Transnational Taxation Network (TTN). These published papers deal with the most important subjects in the modern economy of every developed and developing country, since they relate to the international tax policy and interpretation of international tax rules for foreign...
  • Anirban Ghosh. Corporate Taxation in India
    Corporate Taxation in India
    Anirban Ghosh
    Corporate income tax occupies an important position as a major source of revenue of the central government. It has also an important role to play in governing various activities in the corporate sector. There is an attempt to establish a relation between corporate taxation as well as corporate growth in India. Not only the amount of finance that is collected but also the manner in which it is collected is very important. It is more than a decade now since Chelliah Committee submitted its final report and Central Government initiated tax reforms in the country so as to integrate Indian economy with the global economy. Almost all tax systems incorporate provisions which exclude certain items and deduct others from the tax base. These provisions may take the form of exemptions, deductions etc. These tax incentives reduce the amount of tax which would otherwise be payable by a company.This book deals with the impact of tax incentives on the industrial growth of India and highlights other...
  • Karolina Tetlak. Countering Tax Avoidance in the Provision of Personal Services
    Countering Tax Avoidance in the Provision of Personal Services
    Karolina Tetlak
    In both the UK and Poland, tax avoidance in personal service provision is a significant problem. Workers in this area, often termed ‘Friday-to-Monday contractors’, obtain tax advantages by supplying their services via intermediaries or through the operation of other accessible legal forms. In the UK, the controversial tax legislation colloquially referred to as IR35, has particularly affected the IT industry by significantly reducing the tax benefits for contractors who provide their services through a personal service company. By contrast, in Poland, individuals have an option to register as ‘entrepreneurs’ thereby maintaining their self-employment status. This offers considerable tax concessions in comparison with employment. This book considers how tax authorities in the two countries have tackled these forms of tax avoidance by conferring quasi-employment status on individuals who would be regarded as employees had it not been for these intermediaries. The book should be...
  • Farzana Munir. Determinants of Low Tax Revenue in Pakistan
    Determinants of Low Tax Revenue in Pakistan
    Farzana Munir
    Most developing countries are increasingly focusing on domestic resource mobilization towards economic development. In this context, tax performance is of crucial importance as it is prime source for domestic resource mobilization. One of the striking features of Pakistan economy has been the inability of successive governments to maintain fiscal discipline on a sustained basis. There are many reasons for low tax revenue like underground economy, tax evasion,tax exemptions, smuggling, black marketing, narrow and elastic tax system that relies heavily on indirect taxes and poor tax administration. Traditionally, tax effort has been used as an indicator of how much a country is utilizing its taxable capacity. In simplest form, tax effort is measured as a ratio of tax revenue to a simple tax base, such as GDP. However, this does not typically give the proper measure of a country's tax potential, since there are several other factors like economic structure, level of economic development...
  • Nelson Maseko. Determinants of tax compliance in small and medium enterprises
    Determinants of tax compliance in small and medium enterprises
    Nelson Maseko
    Tax compliance is currently a topical issue, especially in developing countries, as governments seek ways to improve efficiency in tax revenue collection to finance their budgets. SMEs are the majority business taxpayers in most developing countries and thus their compliance levels directly impact on the governments' tax revenue collection. This study investigated the determinants of tax compliance in SMEs, focusing on how tax knowledge and compliance costs affect tax compliance behaviour of SMEs in Zimbabwe. The main objectives of the study were to investigate how business conditions of SMEs, perceptions of SME operators, levels of tax knowledge and compliance costs can affect SMEs’ tax compliance behaviour. The results indicated that SMEs face unique business conditions which cause them to bear high tax compliance burdens. The perceptions of SME operators about tax fairness and government spending greatly affect their tax compliance decisions. The study found tax knowledge to have...
  • Dimensions of Tax Design
    Dimensions of Tax Design
    This volume brings together a high-profile group of international experts and younger researchers to assess the dimensions of tax design in a number of key areas highlighted by the Mirrlees Review. The volume includes a set of thirteen commissioned studies which draw on the latest thinking in each area. These are supplemented by expert commentaries to provide the widest range of views and ideas across a wide range of questions in tax design.
    Written in a lucid and readable style, E-commerce and International Taxation; Legal Problems affecting the taxation of Online transactions is rich in information and discussion about problems and challenges that are experienced during this transition period from brick and mortar commerce to electronic commerce, one of them being how and through which means an online transaction can be taxed taking into account that parties are living in different jurisdiction with differing legal systems. Again the existing laws are based more on brick and mortar commerce than e-commerce. The existing ideas of permanent establishment, residence and source are almost loosing their meaning when it comes to online transacting. Goods do not necessarily deliver through physical borders but abstract one.The book will prove very useful to the reader and lay a foundation for further discussion.
  • Alexandra-Codruta Bizoi. Economic And Behavioural Determinants Of Tax Compliance
    Economic And Behavioural Determinants Of Tax Compliance
    Alexandra-Codruta Bizoi
    My paper examines often neglected tax compliance determinant factors, which are the behavioural and the cultural ones. Ignoring some of these factors, could lead to a misperception of the taxpayer, who, if not treated right, will change his future behaviour, according to the strategies adopted by tax authorities.In order to achieve performance, tax authorities need strategies adapted to the taxpayers they manage. They go through a process of risk management, identifying the principal risks, but often overlook the human dimension of taxing, the humans who make mistakes, both intentional and unintentional. Because of that, tax performance remains a more theoretical concept, with limited applicability, without knowing the taxpayer it addresses. Tax issues are complex, and the manner to address them must be refined.

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