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Full-Text Articles in Taxation
Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson
Tax Collection Methods: Understanding Business Tax Collection And The Psyche Of Evasion, Kara Johnson
MPA/MPP/MPFM Capstone Projects
“Taxes are the life-blood of government, and their prompt and certain availability an imperious need (Justice Owen J Roberts, Bull V US 295 U. S. 247 (1935))” (Scharf). Tax collection is necessary to ensure revenues are collected to fund governmental services. States are losing tax revenue for a variety of reasons; this paper explores some of the major factors causing states to lose out on tax revenue. It addresses the tax gap, or unpaid taxes due and the economic inefficiencies caused by tax evasion. It analyzes the psyche of noncompliance in an attempt to discover the most efficient manner of …
Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando
Should Kentucky Tax Professional Services As A Way To Raise Revenue? An Economic Analysis Of Possible Revenue Options, Meghan Mando
MPA/MPP/MPFM Capstone Projects
Currently Kentucky is facing a budget deficit of $108 million dollars for the fiscal year 2010. As some lawmakers search for revenue options, one possibility is to consider a sales tax on professional services.
Professional services are considered any kind of service that requires skill, knowledge, reputation, ethics, and creativity. For the purpose of this study, medical services are not included in this category. Many of the services are infrequent, such as the services of an attorney or an accountant. A professional services tax could be used for both businesses and individuals, or could make businesses tax exempt. As of …