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Articles 1 - 30 of 242
Full-Text Articles in Taxation
The Influence Of Education On Tax Compliance, Trina N. Ruth
The Influence Of Education On Tax Compliance, Trina N. Ruth
Electronic Dissertations and Theses
This thesis will explore the effect that education of income tax laws would have on the increase of taxpayer compliance. It will attempt to show that with proper education and information about their income tax reporting an increase in compliance would be the result. The research that will be used for data and statistical purposes will be in the form of a survey. The survey targets Beauty Salons, Barber Shops, and Beauty Schools. This survey will serve as the medium to research the notion of how much income taxpayers actually report. Other social and economic factors such as age, sex, …
Cpa Client Bulletin, December 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, December 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 20 No. 12, December 1996, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 20 No. 12, December 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 20 No. 11, November 1996, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 20 No. 11, November 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, November 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, November 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
(Alternative) Minimum Tax: Precursor To A Flat-Rate Income Tax?, William D. Samson
(Alternative) Minimum Tax: Precursor To A Flat-Rate Income Tax?, William D. Samson
Accounting Historians Notebook
The alternative minimum tax is a complete tax calculation that haunts a relative small, but growing, percentage of individual taxpayers. It has evolved since 1969 from a conceptual nuisance which bothered almost no one to a tax which can be a nightmare for the unsuspecting. The alternative minimum tax with its almost uniform rate structure, applied to a broader base of taxable income, computed alter a large exemption, seems to be a mirror of the "flat" rate income tax proposals that have recently been described in the press. The 25 year history and evolution of the minimum tax seems relevant …
Lessons Of Auditors' Responsibilities, Roy A. Chandler
Lessons Of Auditors' Responsibilities, Roy A. Chandler
Accounting Historians Notebook
Just over a century ago, in 1892, L. R. Dicksee in the first edition of his book, Auditing, indicated the lack of agreement among accountants as to the precise nature of their responsibilities for auditing company accounts due in part to the paucity of legal decisions in cases involving auditors. Within a short space of time, the question of auditors' responsibilities appeared to have been answered in two decisions handed down by the Court of Appeal: In re The London and General Bank (Acct. L. R. 1895, 173; henceforth L&G) and In re The Kingston Cotton Mill Co. (Acct. L. …
1996 Vangermeersch Manuscript Award; Schedule Of Academy Functions [1996, Vol. 19, No. 2], Academy Of Accounting Historians
1996 Vangermeersch Manuscript Award; Schedule Of Academy Functions [1996, Vol. 19, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Message From The President [1996, Vol. 19, No. 2], Doris M. Cook
Message From The President [1996, Vol. 19, No. 2], Doris M. Cook
Accounting Historians Notebook
No abstract provided.
Eighth World Congress Of Accounting Historians: An Advanced Notice, Academy Of Accounting Historians
Eighth World Congress Of Accounting Historians: An Advanced Notice, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary
Possibility Of And Potential For Misclassification Of Professional Accountants In Antiquity, Stanley C. W. Salvary
Accounting Historians Notebook
The title of this brief note lends itself to a very parochial interpretation; however, the implications of this note are much broader than its title intimates. This paper could very well have been entitled: An Appreciation of Some Research Related Problems in Classifying Professionals in Antiquity: A Research Agenda. This alternate title aptly limits the parochial overtone. However, this note revolves around accounting history and focuses on three pervasive points.
Ancient Arab Tale: The Marginal Mule; Marginal Mule, Kenneth S. Most
Ancient Arab Tale: The Marginal Mule; Marginal Mule, Kenneth S. Most
Accounting Historians Notebook
No abstract provided.
Academy Of Accounting Historians Minutes -- Meeting Of Trustees, Officers, And Key Members; Hyatt Regency Hotel -- Chicago, Illinois, Wednesday, August 14, 1996; Committees For 1997, The Academy Of Accounting Historians, William D. Samson
Accounting Historians Notebook
No abstract provided.
History In Print [1996, Vol. 19, No. 2], Academy Of Accounting Historians
History In Print [1996, Vol. 19, No. 2], Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Talk About Members; Previts Honored By Aicpa; Shedahl Appointed; S. Paul Garner, Academy Of Accounting Historians
Talk About Members; Previts Honored By Aicpa; Shedahl Appointed; S. Paul Garner, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Silent Auction, Academy Of Accounting Historians
Silent Auction, Academy Of Accounting Historians
Accounting Historians Notebook
The Academy sponsored a "Silent Auction" of books at the December conference in Cleveland. The purpose of the auction is to provide members and registrants at the conference the opportunity to obtain classic or out-of-print books and publications at a price likely to be below used book dealer prices. Jeanette Sanfilippo has announced that donated materials such as trade books, business, or economics were greatly appreciated.
Accounting Historians Notebook, 1996, Vol. 19, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook, 1996, Vol. 19, No. 2 (Fall) [Whole Issue]
Accounting Historians Notebook
Copyright held by: Academy of Accounting Historians
Planner, Volume 11, Number 4, October-November 1996, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 11, Number 4, October-November 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, October 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, October 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 20 No. 10, October 1996, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 20 No. 10, October 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, October/November/December 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, October/November/December 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Direct Payment Of Taxes Through Designated Banks., Mallam I. Usman
Direct Payment Of Taxes Through Designated Banks., Mallam I. Usman
Bullion
This paper examine the Federal Government policy on direct payment system of tax through designated Nigerian Banks. The main objective of the scheme is to improve the administration of taxation in Nigeria by making it more convenient to tax payers in terms of time saving, reducing the incidence of fraud which has, over the years, depraved Government of needed revenues, minimizing the risk of carrying cash, providing transparency and -improved accountability, and of course, enhancing revenue yield substantially.
Practicing Cpa, Vol. 20 No. 9, September 1996, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 20 No. 9, September 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, September 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, September 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow
The Effect Of Estate Taxes On Family Business: Survey Results, Joseph H. Astrachan, Roger Tutterow
Faculty and Research Publications
A survey of 1,003 businesses examined the effect of estate taxes on family business behavior, including investment, employment, and strategic decisions. The results strongly suggest that estate taxes have marked effects on business behavior. These effects are more pronounced in larger firms where their potential impact is of a greater magnitude.
Practicing Cpa, Vol. 20 No. 8, August 1996, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 20 No. 8, August 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, August 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, August 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Planner, Volume 11, Number 3, August-September 1996, American Institute Of Certified Public Accountants (Aicpa)
Planner, Volume 11, Number 3, August-September 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Tax Letter, July/August/September 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Tax Letter, July/August/September 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Cpa Client Bulletin, July 1996, American Institute Of Certified Public Accountants (Aicpa)
Cpa Client Bulletin, July 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.