|
| |
| | Tax - Wikipedia, the free encyclopedia |
 | | When real estate is held by a higher government unit or some other entity not subject to taxation by the local government, the taxing authority may receive a payment in lieu of taxes to compensate it for some or all of the foregone tax revenue. | | | An alternative to ad valorem taxation is an excise tax, where the tax base is the quantity of something, regardless of its price: for example, in the United Kingdom, a tax is collected on the sale of alcoholic drinks that is calculated by volume and beverage type rather than the price of the drink. | | | Taxation of business is justified with the claim that business necessarily involves use of publicly established and maintained economic infrastructure, and businesses are in effect charged for this use. |
|
http://en.wikipedia.org/wiki/Tax
|
|
| |
| | Taxation |
| | Taxation is a form of initiation of force, which is immoral, destructive, and unacceptable whether perpetrated by an individual, mafia, or government. | | | Practically speaking, taxation is not just an instance of taking money from the private sector and transferring it to the public sector. | | | Specifically, taxation negates the concept of property rights by claiming that the government has first right to the income or money of its citizens. |
|
http://www.importanceofphilosophy.com/Politics_Taxation.html
|
|
| |
| | Taxation is Robbery, by Frank Chodorov |
| | The suggestion of equity in taxation is spurious. | | | Taxation is now justified not by the need of revenue for the carrying on of specific social services, but as the necessary means for unspecified social betterment. | | | Until recent times taxation rested its case on the need of maintaining the necessary functions of government, generally called "social services." But, such is the nature of political power that the area of its activity is not self-contained; its expansion is in proportion to the lack of resistance it meets. |
|
http://www.mises.org/etexts/taxrob.asp
|
|
| |
| | Taxation of Employee Stock Options |
| | Exercise taxation is used by many countries and has the advantage that tax is paid on realized income only and that the value of the benefit can be clearly determined. | | | Taxation "at grant" is favourable to the option holder when the share price increases more than the value deemed at the date of grant and no further or low taxation is imposed on later capital gains. | | | Exercise taxation requires in practice that the option be tracked administratively from grant to exercise, which can be burdensome for the employer and tax authority. |
|
http://www.iccwbo.org/home/statements_rules/statements/2002/tax_options.asp
|
|
| |
| | Taxation, A Preface, by Joseph J. Minarik: The Concise Encyclopedia of Economics: Library of Economics and Liberty |
| | Taxation was a principal issue in three consecutive presidential elections—with a large tax cut as a winning issue in 1980, a tax increase a losing issue in 1984, and a pledge of "Read my lips: no new taxes" providing one of the enduring images of 1988. | | | A tax whose amount is easily manipulated through decisions in the private marketplace (such as by investing in "tax shelters") can cause tremendous complexity for taxpayers, who attempt to reduce what they owe, and for revenue authorities, who attempt to maintain government receipts. | | | But at low rates of inflation—perhaps as high as 10 percent—the markets can offer higher interest rates to compensate lenders (and penalize borrowers) for the inexact taxation of their interest income (and deductions of business interest expense). |
|
http://www.econlib.org/library/Enc/TaxationAPreface.html
|
|
| |
| | taxation on Encyclopedia.com |
| | An enforced levy to meet an emergency (e.g., capital levy) is distinguished from taxation as not being part of a long-term system; fees for special services, such as postage, are not taxes. | | | Aside from being relatively permanent, taxation is compulsory and does not guarantee a direct relationship between the amount contributed by a citizen and the extent of governmental services provided to him. | | | A government may secure its revenue without taxation, as from natural resources, manufactured products, or services. |
|
http://www.encyclopedia.com/html/t1/taxation.asp
|
|
| |
| | Taxation |
| | Authorizes the Department of Taxation to enter into reciprocal agreements with other states to exempt nonresidents from the income tax on income distributed to nonresidents by a trust domiciled in the reciprocating state. | | | Grants a sales and use tax exemption for purchases by any nonprofit organization exempt from federal income taxation which is organized for the purpose of providing treatment to individuals suffering from the effects of substance abuse and their families, regardless of economic status, and which has provided such services for 30 or more years. | | | Currently, the Department is authorized to enter into such reciprocal agreements exempting nonresidents from income tax on compensation paid in the reciprocating state. |
|
http://dls.state.va.us/pubs/summary/1998/SUMINT48.HTM
|
|
| |
| | Taxation |
| | In this system, manifold new methods are adopted and taxation department scan monitor invoices all through the invoice circulation, which improves the comprehensive management of taxation invoices and increases national taxation. | | | Complying with the philosophy of "Govern taxation by laws, Charge taxation by invoices", the solution manages invoices (important legal accounting and taxation vouchers in the whole economic circulation) in an omnibearing, effective and scientific way, so that taxation is actually controlled. | | | Tax and Invoice Control system solution is intended to ensure the overall monitoring and managing of operation links, such as invoice plan, printing, selling and using, without high technical requirements from taxation departments and invoice users and consumers. |
|
http://www.neusoft.com/framework/browse/F1110F29D7@0000
|
|
| |
| | Swiss individual income taxes |
| | Resident taxpayers are subject to world-wide taxation in Switzerland, subject to unilateral exemptions and prevailing tax treaty provisions, of course. | | | The lump-sum taxation, however, must not be lower than the ordinary income tax on certain Swiss-sourced income. | | | The cantonal and municipal income and net wealth taxation is settled in cantonal tax laws. |
|
http://www.taxation.ch/engl/individuals.php
|
|
| |
| | JOINT COMMITTEE ON REVENUE |
| | It shall be the duty of the committee on Revenue to consider all matters concerning Federal financial assistance, state fees, the raising of revenue for the Commonwealth by means of taxation, certain matters relating to the local property tax and such other matters as may be referred. | | | HOUSE NO. 2424 non-business income in the taxation of certain corporations. | | | HOUSE NO. 2392 the taxation of interest and dividend income. |
|
http://www.state.ma.us/legis/comm/j26.htm
|
|
| |
| | Taxation — Australian Government, The Treasury |
| | Treasury is responsible for assessing and advising on the general design of the tax system and its components, and retirement incomes policy, in relation to economic efficiency, equity, income distribution, budgetary requirements and economic feasibility. | | | Further information on tax reform can be found on the Australian Taxation Office tax reform website at www.taxreform.ato.gov.au. | | | For comprehensive information on the taxation system, including tax legislation and personal taxation issues, please consult the Australian Taxation Office website at www.ato.gov.au. |
|
http://www.treasury.gov.au/content/taxation.asp?ContentID=343&titl=Taxation
|
|
| |
| | Internet Taxation and the States - May 12, 1998 |
| | The prohibition on "indirect" taxation of the "use of the Internet" under the new Senate version of the legislation could therefore cause additional sales tax revenue losses on the order of $5 billion annually by that time. | | | A substantial share of the telecommunications tax base of state and local governments—taxes on $200 billion in annual receipts of local and long-distance telephone companies—could be at risk. | | | Once protected from corporate income taxation by Public Law 86-272, corporations had little incentive to negotiate with states a more reasonable rule regarding when they could be subjected to corporate income taxes. |
|
http://www.cbpp.org/512webtax.htm
|
|
| |
| | [No title] |
| | The revenue that can be generated from property taxation depends directly on the two main components of a property tax: the tax base (assessed value of real property interests on reserve) and the tax rate. | | | The rate of taxation is applied to the assessed value of real property to arrive at the amount of tax levied. | | | The level of taxation acceptable to the tax payer must also be considered. |
|
http://finmin.nic.in/topics/taxation
|
|
| |
| | The Board of Taxation – The Board of Taxation - Home Page |
| | The Board of Taxation is an independent, non-statutory body established to advise the Government on the development and implementation of taxation legislation and the ongoing operation of the tax system. | | | The Board of Taxation is supported by a Secretariat provided by the Commonwealth Treasury. | | | The Board is also tasked with advising the Government on improving the general integrity and functioning of the taxation system and commissioning research and other studies on tax matters approved or referred to it by the Treasurer. |
|
http://www.taxboard.gov.au
|
|
| |
| | TAXATION |
| | Unlike many firms of accountants our taxation staff visit clients and their businesses to get a better understanding of the nature of our clients' business and their operations. | | | So much can be missed by sitting behind a desk that great importance is placed upon members of the taxation department being present during the course of the audit to discuss any problems with the directors and the audit staff whilst on site, rather than months after the event. | | | It goes without saying that a whole range of services are provided by this department which involve corporation tax, inheritance tax, value added tax, PAYE, capital gains tax, income tax, etc etc. and many schemes are devised for clients following announcements made each year in the Chancellor's Budget. |
|
http://www.mouldgroup.co.uk/tax.htm
|
|
| |
| | Tax Policy Center Publications |
| | The main transition issue is the taxation of "old capital"—capital assets accumulated earlier out of after-tax income whose principal would not have been taxed again under the income tax. | | | Because these households would benefit most from eliminating the double taxation on future saving under a consumption tax, it is reasonable that they pay for some of the costs. | | | Although some transitional treatment of old capital is typically thought to be likely, not having a transition—that is, implicitly taxing old capital again under a consumption tax—is arguably consistent with the three main goals of tax reform: efficiency, equity, and simplicity. |
|
http://taxpolicycenter.org/publications/template.cfm?PubID=8521
|
|
| |
| | 1777-1815: The Revolutionary War to the War of 1812 |
| | Holders of government securities, meanwhile, disliked the fact that southern legislatures were granting tax relief to specific groups of citizens, thus diminishing the flow of revenue and delaying redemption of public debts. | | | Given the history of their past relationship with Britain, the states were understandably loathe to sacrifice their own autonomy and vest powerful fiscal authority in a distant centralized government. | | | The Constitution also circumscribed the potential sources of state revenue; Article I, Section 10 prohibited individual states from turning to their favorite revenue source, coining money or emitting bills of credit, and declared import tariffs an exclusive instrument of the national government. |
|
http://www.tax.org/Museum/1777-1815.htm
|
|
| |
| | Regressive, Progressive taxes/taxation explained. |
| | One of the main functions of taxation is to balance the flow of money between the employer and the employee. | | | All known functioning systems of taxation have a balance of progressive and regressive taxes. | | | Groceries, drugs and some necessities are rarely taxed for moral reasons because of a compounding problem found with the truly poor that has to do with disposable income. |
|
http://www.psnw.com/~bashford/taxation.html
|
|
| |
| | CIOT The Chartered Institute of Taxation Home Page |
| | A CTA is a specialist in tax who has passed the Chartered Institute of Taxation (CIOT) "gold standard" qualification. | | | Taxation is an increasingly complex profession and requires a great deal of expertise. | | | If you are looking for tax advice and a CTA in your area you can find one by searching our members directory. |
|
http://www.tax.org.uk
|
|
| |
| | TAXATION |
| | The recent decline in state revenues and the increased audit activity by the states means both increased problems and opportunities. | | | You will enhance your knowledge about benefit plans, taxation of contributions, investment options and benefit payments typical of planning used for small business owners. | | | This course focuses on the essentials of multistate corporate income taxation as well as on the apportionment and allocation of partnership, LLC, and S Corp income taxes. |
|
http://www.ms-cpa.org/Catalog/taxation.htm
|
|
| |
| | Georgetown Law - Taxation |
| | Sixteen (16) of these credits must be completed in courses listed under Taxation in the Law Center's Course Schedules including (i) The U.S. Income Tax: Principles and Practices and (ii) Corporate Income Tax Law I or Taxation II. | | | Taxation of Debt Instruments & Securitization Transactions II | | | In addition, all courses in employee benefits law are considered to be Taxation courses for purposes of meeting the requirements for the LL.M in Taxation. |
|
http://www.law.georgetown.edu/graduate/taxation.cfm
|
|
| |
| | Ozsearch Internet Guide http://search.oznetwork.com.au ... Government:Taxation |
| | The State Revenue Office (SRO) is the major revenue collection agency for the Government of Victoria, administering a range of taxes and duties including pay-roll tax, land tax, financial institutions duty, debits tax and stamp duty. | | | Responsible for the collecting of taxes from individuals and businesses, and also ensuring taxpayers have the information they need to comply with our tax laws, and to inform them of their rights under the Taxpayers' Charter. | | | Created by the Tax Reform unit within the Australian Taxation Office (ATO) within information on how the new tax system will affect you. |
|
http://search.oznetwork.com.au/cgi-bin/search/search.fcgi?search=CAT&Category=Government:Taxation&Qualifier=
|
|
| |
| | Taxation No Tyranny - Samuel Johnson |
| | Of every empire all the subordinate communities are liable to taxation, because they all share the benefits of government, and, therefore, ought all to furnish their proportion of the expense. | | | Mauduit, that, by this "solemn compact," they were, after expiration of the stipulated term, liable to taxation. | | | In the British dominions taxes are apportioned, levied, and appropriated by the states assembled in parliament. |
|
http://www.samueljohnson.com/tnt.html
|
|
| |
| | Taxation of Internet Commerce by Zak Muscovitch |
| | One of the objectives of tax policy is to provide the government with revenue for a variety of programs and maintenance of the internal infrastructure. | | | Thus far we have examined the Internet's impact on existing taxation frameworks on the assumption that any transactions conducted over the Internet would be (to some degree) either self-reported or within the investigative and enforcement powers of revenue authorities. | | | The apparent conclusion of the report is that most payments for software will not be considered royalties, but should instead be treated as either capital gains, business income, or personal service income. |
|
http://www.firstmonday.dk/issues/issue2_10/muscovitch
|
|
| |
| | Sonnenschein Nath & Rosenthal LLP - Taxation |
| | Representation of a number of U.S. public companies, primarily in the retail industry, in connection with issues concerning U.S. taxation of their foreign operations, including Subpart F issues and Section 482 issues, arising out of restructuring their foreign operations, e.g. | | | Working closely with investment banking clients and other financial institutions, we structure and analyze techniques to achieve favorable tax results, including "double dip" financings, increased foreign tax credit utilization, deferral of taxable gains, triggering and increasing taxable losses, and the repatriation of foreign earnings with no net additional U.S. tax. | | | Representation of various U.S. manufacturing corporations and U.S. corporations engaged in the licensing/franchising businesses in connection with withholding tax issues that arise in international trade. |
|
http://www.sonnenschein.com/practice_areas/taxation
|
|
| |
| | Links to the world - taxation |
| | Data are compiled from a variety of sources, including the Urban Institute, Brookings Institution, Internal Revenue Service, the Joint Committee on Taxation, the Congressional Budget Office, the Department of the Treasury, the Federation of Tax Administrators, and the Organization for Economic Cooperation and Development. | | | Center on Budget and Policy Priorities -- "A nonpartisan research organization and policy institute that conducts research and analysis on a range of government policies and programs, with an emphasis on those affecting low- and moderate-income people." Frequently their research focuses on taxation. | | | Minnesota Senate Taxes Committee -- Track the activities of the Senate committee. |
|
http://www.leg.state.mn.us/lrl/links/taxation.htm
|
|
| |
| | Kevin Munro & Associates: Taxation Advice and Planning |
| | We specialise in the provision of taxation advice and planning, corporate advice, superannuation information and commercial and business services. | | | By doing this we assist individuals and companies in understanding and responding to the constantly changing, increasingly complex domestic and international financial and tax legal systems. | | | Our practice emphasises domestic and international business tax advice in relation to the various State and Federal tax laws. |
|
http://www.taxlegal.com.au
|
|
| |
| | A History of Taxation |
| | Senator Garret Davis, in discussing the guiding principle of taxation, stated "a recognition of the idea that taxes shall be paid according to the abilities of a person to pay." | | | The King's Writ stated that individuals should be taxed according to status and means. | | | It should be noted that the Tax Act of 1864 was challenged several times. |
|
http://www.taxworld.org/History/TaxHistory.htm
|
|
| |
| | Taxation |
| | IV (taxation power of county and municipal governments) | | | Kentucky Constitution, sections 169 to 182 (Revenue and Taxation) | | | Joint Economic Committee taxation issue papers and reports |
|
http://www.lectlaw.com/inll/109.htm
|
|
| |
| | WHK Greenwoods |
| | The WHK Greenwoods Tax Team is up-to-date and across all taxation issues. | | | We offer a broad range of tax services to minimise risk and exposure to penalties. | | | Based on such strong foundations, our WHK Greenwoods Tax Division has brought together more than 20 experienced tax advisers who can analyse tax issues in any business or personal situation. |
|
http://www.whk.com.au/index.asp?d=5A4C5A717251477C7008020C0501165C4154675343555D417776564D7E750D02125B5B5C615141505A4174584354575D46400A66434556
|
|
| |
| | MBA Tax Programs, concentration in Taxation |
| | Taxation courses can also be a part of the MBA concentration in Accounting. | | | American Taxation Association National Association of Tax Professionals National Tax Association MBA Association | | | About the field of MBA Taxation: MBA degree programs offer special focus or concentrations in a variety of areas, including Taxes and Taxation. |
|
http://www.gradschools.com/programs/mba_taxation.html
|
|
| |
| | Taxation |
| | Fried argues that a good tax system has to balance disincentives created by taxation and goods made possible by tax revenue. | | | The federal government's joint committee on taxation's website | | | Should corporations pay nothing in taxes while normal citizens pay a lot? |
|
http://www.philosophytalk.org/pastShows/Taxation.htm
|
|
| |
| | BUBL LINK: Taxation |
| | Information on accounting and taxation for people who run small and medium sized UK based businesses including an introduction to self-assessment and monthly RPI factors since March 1982. | | | Comprises a selection of tax factsheets, fee-based access to over 1200 VAT and Direct Tax case summaries, news of budgetary measures, and a collection of links which provide access to professional organisations, online tax calculators, pensions information, and international resources. | | | Provides general details of departmental activities, a history of customs and excise, and recently launched management plans and reports. |
|
http://www.bubl.ac.uk/link/t/taxation.htm
|
|
| |
| | EUROPA - Taxation and Customs Union / Welcome and mission statement |
| | It engages regularly in open dialogue with stakeholders and interested parties in order to ensure that rules and proposals keep pace with the reality of rapid change. | | | Welcome to the web site managed by the Commission's Taxation and Customs Union Directorate-General. | | | Mission statement - Directorate-General for Taxation and the Customs Union |
|
http://www.europa.eu.int/comm/dgs/taxation_customs/index_en.htm
|
|
| |
| | Taxation |
| | Essay discussing the concepts of progressivity in taxation, the role of taxation in regulating the economy, and explaining why sales taxes are considered to be regressive. | | | Alphabetic listing of the official taxation sites of the various countries to get information on taxation issues. | | | A set of documents on the implications of various tax structures for international executives. |
|
http://www.canadiancontent.net/dir/Top/Society/Issues/Economic/Taxation
|
|
| |
| | Taxation:Topic |
| | The main purpose was to provide an open debate regarding the alternatives of tax reform in different areas: corporate and wealth taxation, personal income tax and indirect taxes and green taxation. | | | OECD's taxation work covers a broad range of activities, including tax evasion, harmful tax practices, electronic commerce and environmental taxes. | | | The ways in which governments raise money through taxation continue to vary widely across the OECD, with Denmark collecting almost 60% of its revenues from personal and corporate taxes and France less than 25%, according to data in the latest edition of the OECD’s annual Revenue Statistics. |
|
http://www.oecd.org/topic/0,2686,en_2649_37427_1_1_1_1_37427,00.html
|
|
| |
| | Government Income - Notes |
| | Revenue can be raised through taxation, national insurance contributions, borrowing, charging for services or by selling off state-owned assets. | | | Income tax in an example of progressive taxation. | | | Progressive, where the percentage of income taken in tax rises as income rises. |
|
http://www.bized.ac.uk/learn/economics/govpol/notes/income.htm
|
|
| |
| | TAXATION |
| | Following its taxation review of the resource sector, finance has come up with recommendations on crown royalties. | | | Tips for reducing the tax bill upon death and adding value to new or existing estate plans. | | | CCRA wants more businesses to take advantage of its R&D tax incentive program. |
|
http://www.camagazine.com/index.cfm/ci_id/824/la_id/1.htm
|
|
| |
| | E-Commerce & Internet Taxation |
| | Below are various links to several other e-commerce taxation papers, and well as legislative information. | | | We cannot stand idly by and allow this new economic avenue to be hampered with new taxes. | | | This legislation does not preempt a State's right to tax commerce; however, it does protect businesses and consumers from unfair taxation on interstate commerce and from what could be a crippling effect on the growth of the new 21st Century economy." [Congressional Record of 3/29/01, S3172] |
|
http://www.cob.sjsu.edu/facstaff/NELLEN_A/e-links.html
|
|
| |
| | GGU - School of Taxation |
| | Our graduate tax program is the largest and one of the most respected graduate tax programs in the country, with many of the Big Four firms hiring GGU graduates and regularly sending their employees to the university to update their tax education. | | | Our graduate tax courses are highly focused and prepare you to be a knowledgeable tax professional. | | | Golden Gate University, one of the most respected graduate tax programs in the country, has earned a reputation for providing the most comprehensive online and in-person tax education available. |
|
http://www.ggu.edu/school_of_taxation
|
|
| |
| | ATT - The Association of Taxation Technicians |
| | One major firm is reported to have advised that returns should be made by every company where shares have been issued regardless of the circumstances. | | | Founded in 1989 and with a membership of over 5,000, the ATT has become the leading professional body for those providing tax compliance services and related activities in the UK. | | | Guest, would you like to login or register? |
|
http://www.att.org.uk
|
|
| |
| | Taxation HotLinks |
| | Taxweb: provides a wealth of information on Canadian income tax, the goods and services tax (GST/HST), provincial taxes; and customs and excise tax and duties; includes TaxCast, a fee-based service providing releases from Finance Canada, Revenue Canada, and the provincial governments and more (Ernst and Young/Canadian Institute of Chartered Accountants). | | | Series: quick overview of the investment climate, taxation, forms of business organization, and business and accounting practices in 141 countries (Ernst and Young) | | | Canadian Tax Foundation: access to the library catalogue and to the newsletter, |
|
http://www.fin.gc.ca/links/taxe.html
|
|
|
