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How do you make taxpayers comply? This ethnography offers a vivid, yet nuanced account of knowledge making at one of Sweden’s most esteemed bureaucracies – the Swedish Tax Agency. In its aim to collect taxes and minimize tax faults, the Agency mediates the application of tax law to ensure compliance and maintain legitimacy in society. This volume follows one risk assessment project’s passage through the Agency, from its inception, through the research phase, in discussions with management to its final abandonment. With its fiscal anthropological approach, Shaping Taxpayers reveals how diverse knowledge claims – legal, economic, cultural – compete to shape taxpayer behaviour.
A thoughtful and surprising argument for American tax reform, arguably the most overdue political debate facing the nation, from one of the most respected political and economic thinkers, advisers, and writers of our time. THE UNITED STATES TAX CODE HAS UNDERGONE NO SERIOUS REFORM SINCE 1986. Since then, loopholes, exemptions, credits, and deductions have distorted its clarity, increased its inequity, and frustrated our ability to govern ourselves. By tracing the history of our own tax system and assessing the way other countries have solved similar problems, Bruce Bartlett explores the surprising answers to all these issues, giving a sense of the tax code’s many benefits—and its inevitable burdens. From one of the most respected political and economic thinkers, advisers, and writers of our time, The Benefit and the Burden is a thoughtful and surprising argument for American tax reform.
This book captures the critical role of taxation in shaping government responsiveness and accountability in developing countries.
Alright, future CPA, let's dive into the world of taxes and regulations with the third edition of "CPA Taxation and Regulation (REG)." Think of this book as your trusty guide through the complex maze of rules and responsibilities that govern tax professionals. We'll kick things off by delving into the ethical considerations that should be at the forefront of your tax practice. We'll cover everything from licensing and disciplinary systems to navigating the intricacies of federal tax procedures. You'll understand the legal duties and responsibilities you'll shoulder as a CPA, ensuring you're always operating within the bounds of the law. But it's not just about the rules – we'll explore the practical aspects of tax practice as well. We'll dive into agency relationships, contract law, and debtor-creditor interactions, all of which play a crucial role in your work. You'll even get a crash course in federal laws and regulations that impact businesses, giving you a well-rounded understanding of the legal landscape. Now, let's get down to the nitty-gritty of taxation. We'll cover the different business structures, how to determine the basis of assets, and the ins and outs of cost recovery (think depreciation and amortization). We'll explore what constitutes gross income, how to report items from pass-through entities, and the various adjustments and deductions that influence taxable income. Ever wondered about loss limitations, filing statuses, or how to compute tax credits? We've got you covered. We'll even walk you through the differences between book and tax income, a crucial concept for accurate financial reporting. But that's not all! We'll delve into the tax implications of different entity types: C corporations, S corporations, partnerships, limited liability companies, and even tax-exempt organizations. By the end of this book, you'll have a solid grasp of the unique tax considerations that apply to each. So, whether you're a student preparing for the CPA exam or a seasoned tax professional looking for a comprehensive reference, "CPA Taxation and Regulation (REG)" has got your back. Consider it your go-to resource for navigating the complex world of taxes and regulations with confidence.
Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
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Sir Michael Lyons was commissioned to consider the case for changes to the present system of local government funding in England and make recommendations, including on the reform of council tax. The remit was extended to cover questions relating to the function of local government and its future role as well as how it is funded, and also to consider the implications of the Barker (ISBN 0118404857), Eddington (ISBN 0118404873) and Leitch (ISBN 0118404865) reports. His overall conclusions are as follows: (1) local government is an essential part of our system of government; (2) central and local government needs to work more closely together as part of a single system, and local people should have a greater say in setting local priorities to enable authorities to manage pressures on public expenditure and improve satisfaction; (3) a mosaic of reforms is needed in the short term to address the most urgent problems, paving the way for more radical reforms in the medium- and longer-term. Recommendations include: automated council tax benefit; an end to capping; revaluation of properties for council tax; new bands with higher bills for those in more expensive properties and lower bills for those in the cheapest; consider reserving a fixed proportion of income tax for local government; longer term options should include local income tax and relocalisation of the business rate. Sir Michael concludes that council tax is not 'broken', but that it is under too much pressure, is seen as unfair, and has some limitations in that it is not a naturally buoyant source of revenue.
A groundbreaking exposé of racism in the American taxation system from a law professor and expert on tax policy NAMED ONE OF THE BEST BOOKS OF THE YEAR BY NPR AND FORTUNE • “Important reading for those who want to understand how inequality is built into the bedrock of American society, and what a more equitable future might look like.”—Ibram X. Kendi, #1 New York Times bestselling author of How to Be an Antiracist Dorothy A. Brown became a tax lawyer to get away from race. As a young black girl growing up in the South Bronx, she’d seen how racism limited the lives of her family and neighbors. Her law school classes offered a refreshing contrast: Tax law was about numbers, and the only color that mattered was green. But when Brown sat down to prepare tax returns for her parents, she found something strange: James and Dottie Brown, a plumber and a nurse, seemed to be paying an unusually high percentage of their income in taxes. When Brown became a law professor, she set out to understand why. In The Whiteness of Wealth, Brown draws on decades of cross-disciplinary research to show that tax law isn’t as color-blind as she’d once believed. She takes us into her adopted city of Atlanta, introducing us to families across the economic spectrum whose stories demonstrate how American tax law rewards the preferences and practices of white people while pushing black people further behind. From attending college to getting married to buying a home, black Americans find themselves at a financial disadvantage compared to their white peers. The results are an ever-increasing wealth gap and more black families shut out of the American dream. Solving the problem will require a wholesale rethinking of America’s tax code. But it will also require both black and white Americans to make different choices. This urgent, actionable book points the way forward.