Taxation Commons^™

Land Reforms, Vijaya Krushna Varma Mr

VIJAYA KRUSHNA VARMA Mr

TOP Tax system ensures that the land ceiling act in India can be implemented in totality to perfection making Government’s task easier in pushing forward land reforms and allocating land to landless poor. Land Savings Account/LCA of each person shall be utilised as the de-mat account of that person’s ownership rights of immovable properties like lands, plots, flats, factories and other establishments. While purchasing or selling, the transfer of ownership rights of these assets/properties from one person to another person shall be made from one person’s LSA to another person’s LSA through banks/service centres in an electronic/digital form. So the …

Delimitación Téorica Del Delito Penal Fiscal, Bruno L. Costantini García

Bruno L. Costantini García

Anális de los elementos constitutivos del delito fiscal, la acción delictiva, los grados de ejecución, la consumación y los responsables.

Pretende distinguir el delito penal común del delito penal fiscal con base en sus elementos y pretende aportar una reflexión de la criminalización del delito fiscal en nuestros tiempos, usado por la Autoridad Hacendaria como un medio de represíón y de opresión de los derechos del contribuyente.

Csmysore Newsletter, Cs. Sunil Kumar B.G., Csmysore E-Group

Sunil B.G. & Associates

This Contains the latest updates on various topics relating to corporate professionals and also contains useful articles

La Globalización De La Legislación Cambiaria, Bruno L. Costantini García

Bruno L. Costantini García

No abstract provided.

Appraisal Of Tax Administration In Kogi State, Nigeria, Joseph Femi Adebisi Phd

Joseph Femi Adebisi PhD

The study set out to identify the problem of tax administration in Nigeria and to appraise the performance of Kogi State Board of Internal Revenue. The problem of tax collection were identify to include lack of power by Revenue Appeal Courts, poor communication system, poor staff training and equipment fraudulent practices, lack of supervisor and so on. The data for appraising the performance of Kogi State Board of Internal Revenue were gathered directly through questionnaires and interviews ration study revealed that taxes collected were significant in term of Internally Generated Revenue of the State. The monitoring mechanism in system has …

Will A Departure From Tax-Based Accounting Encourage Tax Noncompliance? Archival Evidence From A Transition Economy, Koon Hung Chan, Zhenpin, Kenny Lin, Lai Lan, Phyllis Mo

Staff Publications

We investigate whether a departure from a tax-based accounting system toward the adoption of International Financial Reporting Standards encourages tax noncompliance. We also examine whether such a departure, which weakens book-tax conformity, affects the informativeness of book-tax differences for tax noncompliance. Our evidence suggests that as book-tax conformity decreases, tax noncompliance increases. Although book-tax differences remain informative of tax noncompliance, the informativeness attenuates as book-tax conformity weakens. Additionally, firms with high incentives to inflate book income are more tax compliant than their counterparts after the departure from a tax-based accounting system.

Protección De Datos Personales, Bruno L. Costantini García, Norma E. Pimentel Méndez

Bruno L. Costantini García

Introducción a la regulación de la protección de datos personales en México.

Ua37/29 Gary Ransdell - Fed. Reserve Board - Ben Bernanke, Joint Economic Committee, St. Louis Federal Reserve Board

Faculty/Staff Personal Papers

Question and answers from Ben Bernanke's appearance before the Joint Economic Committee as distributed to members of the St. Louis Federal Reserve Board.

Calls For Papers And Other; Accounting Historians Notebook: Call For Papers; Academy Of Accounting Historians 2010 Vangermeeresch Manuscript Award; Sec Historical Society Seeks Curator For 2012 Gallery On Audit Regulation; Call For Expressions Of Author Interest: A Global History; Accounting History: Call For Papers; 22nd Cardiff Business School Accounting And Business History Research Unit Annual Conference; 2nd The Balkans And The Middle East Countries International Conference On Auditing And Accounting History; Academy Of Historians 2010 Research Conference; Xvith Conference Of Accounting And Management History; Academy Of Accounting Historians 2011 Research Conference, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Other 2009 Academy Awards;Gomes Awarded 2009 Magrit F. Schoenfeld And Hanns Martin W. Schoenfeld Scholarship; Mckinney Awarded 2009 Vangermeersch Manuscript Award; Bisman And Lippman Awarded Innovation In Accounting History Education Award 2009; Life Membership In The Academy Honour For 2009 Granted To Brief, Cheryl S. Mcwatters, David Oldroyd, Ingrid Jeacle, Mike Jones

Accounting Historians Notebook

No abstract provided.

Accounting Historians Notebook, 2010, Vol. 33, No. 1 (April) [Whole Issue]

Accounting Historians Notebook

Copyright held by: Academy of Accounting Historians

Accounting History In The Early 1950s, Andrew Sharp, Rachel E. Kass

Accounting Historians Notebook

No abstract provided.

Tax Tarp Needed For Year One And Year Two Returns Of Executive Bonus To Tarp Recipient: A Case Study Of Year One Rescission/Exclusion From Income And Year Two Deduction Under Section 1341, John W. Lee

William & Mary Business Law Review

This Article addresses the tax consequences to AIG Financial employees who repay their controversial retention bonuses in the year of receipt (Year 1) or in a subsequent year (Year 2). At the time the executives received their bonuses, the media and members of Congress raised challenges that might induce such repayment, thus justifying favorable tax treatment for repaying executives. Accordingly, bonuses repaid in year I should be excluded from gross income under the doctrine of Year 1 rescission. Bonuses repaid in Year 2 should result in an adjustment under Section 1341, which reduces the income taxes for Year 2 by …

Accounting History Journals Contents For 2009, Academy Of Accounting Historians

Accounting Historians Notebook

No abstract provided.

Individual Taxation: Digest Of Recent Developments, Annette M. Nellen, E. D. Cook, A. C. Fowler, E. A. Gershman, J. C. Hagy, J. Horn, D. L. Neuschwander, D. Newman, N. Stapleton

Annette M. Nellen

TIGTA made recommendations regarding the use of individual tax identification numbers (ITINs) with respect to refundable tax credits such as the child tax credit. TIGTA also recommended that the IRS develop a new process to prevent erroneous claims for the earned income credit. • The IRS issued guidance providing the procedure for electing under Sec. 108(i) to include income from indebtedness discharged in a reacquisition of a debt instrument in gross income ratably over a five-year period. • The IRS issued advice to its employees regarding the determination of whether a taxpayer can claim a dependency exemption for a noncustodial …

Derecho De La Seguridad Social En México, Bruno L. Costantini García

Bruno L. Costantini García

Breve presentación del Derecho de la Segurida Social en México.

¿Qué es?

¿Cómo funciona?

¿Su aplicación?

Re-Theorizing The Informal Economy In Western Nations: Some Lessons From Rural England, Colin C. Williams

Colin C Williams

No abstract provided.

The Political Economy Of Taxation: A Critical Review Of A Classic, Nancy Staudt

Faculty Working Papers

This book review reexamines Henry Simons famous contribution to the tax policy literature, "Personal Income Taxation: The Definition of Income as Problem in Fiscal Policy" (1938). It argues that while Professor Simons was concerned with tax fairness and the redistribution of income, he adopted a definition of income that worked to undermine the interests of many of the poor individuals in society that he sought to support.

Taxation And Gendered Citizenship, Nancy Staudt

Faculty Working Papers

This essay notes that the feminist tax policy theorists have made numerous important contributions to our understanding of tax policy's affect on women's lives and experiences. It argues that in doing so, the extant literature has also prioritized the idea of citizenship rights but has failed to acknowledge the importance of citizenship obligations and duties.

Taxing Housework, Nancy Staudt

Faculty Working Papers

This article examines the tax policy rationale for excluding non-market household labor from the tax base and argues that the conventional rationals no longer withstand scrutiny. The article goes on to argue that it is possible to include non-market household labor into the tax base, while at the same time avoiding the imposition of costs upon the (mostly) women who supply the labor. Moreover, and mort important, tax policy reform along these line would increase householder laborers' access to public retirement benefits and signal the important of the work to society generally.