LSN: Public Tax Law - Non-U.S. (Topic)最新文献

{"title":"Effect of Temporary Differences on Deferred Tax in the Banking Sector in Rwanda","authors":"Dr. Jean Paul Mpakaniye","doi":"10.2139/ssrn.3358577","DOIUrl":"https://doi.org/10.2139/ssrn.3358577","url":null,"abstract":"This study examines the recognition and measurement of deferred taxes of banking sectors in Rwanda under IAS 12 and ICPAR. Deferred tax liabilities are recognized for taxable temporary differences and deferred tax assets are recognized for deductible temporary differences. The specific objective of the study is to determine the magnitude of change in deferred tax assets, deferred tax liabilities and current taxes following the adoption of IAS 12. Two research hypotheses were formulated for the study. This study adopted the descriptive survey research design. The sample of the study comprises of 16 banks in Rwanda. The study relied on secondary data from annual financial statements of the banks. The research used universal sampling technique. The formulated hypotheses were analyzed using paired samples t-test for difference, while linear regression was used to check for dependence. The analysis was performed with the aid of SPSS version 16. The dependent variables were proxied using deferred tax assets and liabilities as per IFRS reporting period while the independent variable were proxied using taxable and deductible temporary difference reporting period. The study finds statistical significant change in deferred tax assets and tax liabilities. The findings also revealed a positive connection between deferred tax of banking sectors in Rwanda under IFRS and RRA. As a result the P-Value of revaluation asset property on deferred tax liability is (0.006) which is less than the significance level of (0.05) thus there is alternative hypothesis for these independent variables. The research can therefore conclude that revaluation asset property and deferred tax liability has significance effects on liability. When you analyse the objective there found the first objective which has the independent variable as capital allowance is significant on deferred tax asset at a level of (0.012) hence the model fits the data. While others independent variables are not significant on analysis done. The study suggested the following recommendations as a measure to improve on revenue collection performance at Rwanda Revenue Authority. The government should allocate the organization with more human and financial resources in order to strengthen the organization capacity in revenue collection. The employees should be regularly trained on modern revenue collection procedures and more staff should be recruited.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"332 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115842968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Local Waste Taxes in Italy: Benefit or (Hidden) Wealth Taxation? (IL PRELIEVO LOCALE SUI RIFIUTI IN ITALIA: BENEFIT TAX O IMPOSTA PATRIMONIALE (OCCULTA)?)","authors":"G. Messina, Marco Savegnago, A. Sechi","doi":"10.2139/ssrn.3429873","DOIUrl":"https://doi.org/10.2139/ssrn.3429873","url":null,"abstract":"English Abstract: Waste management can be financed through user charges, in the form of fees related to the amount of waste produced. Such fees would lead to positive effects for local public finance as well as for the environment. In Italy waste management is instead financed through a local tax (Ta.ri.), which is essentially a wealth tax. The paper examines Ta.ri. both from an efficiency and from an equity point of view, by means of a simulation using the Bank of Italy survey on household income and wealth. Our results indicate that Ta.ri. cannot discriminate among families according to the amount of waste they produce and that this tax weighs more heavily on poorer families. If waste taxation were redesigned so as to become more similar to a fee, tax payers would be encouraged to be more responsible in their use of resources, and the regressive impact of the current system of taxation would then disappear. \u0000 \u0000Italian Abstract: La gestione dei rifiuti presenta caratteristiche idonee all’applicazione di una tariffa corrispettiva, commisurata all’entita dei rifiuti prodotti, con risvolti positivi sia sotto il profilo della finanza locale sia sul piano ambientale. In Italia tale servizio e invece finanziato con una tassa (la Ta.ri.), di fatto assimilabile a un’imposta patrimoniale. Il lavoro analizza le caratteristiche della Ta.ri. sia in termini di efficienza che in termini di equita, avvalendosi di una simulazione sui dati dell’indagine sui bilanci delle famiglie della Banca d’Italia. I risultati indicano che la Ta.ri. non discrimina adeguatamente fra famiglie in base alla produzione di rifiuti e presenta effetti redistributivi peculiari a sfavore dei nuclei con redditi piu bassi. Una riconfigurazione del prelievo in chiave tariffaria porterebbe benefici non solo in termini di efficienza – per gli incentivi ad un utilizzo piu responsabile delle risorse pubbliche e di quelle ambientali – ma anche in termini di equita, poiche rimuoverebbe i profili di regressivita dell’attuale Ta.ri.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125186647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"El descuento colombiano por impuestos pagados en el exterior: análisis teórico y práctico (The Colombian Foreign Tax Credit: Theoretical and Practical Analysis)","authors":"Omar Sebastián Cabrera Cabrera","doi":"10.2139/ssrn.3307923","DOIUrl":"https://doi.org/10.2139/ssrn.3307923","url":null,"abstract":"<b>Spanish Abstract:</b> La fuerte intensificación de la globalización de las economías mundiales ha impulsado el desarrollo masivo de transacciones transfronterizas. De esta manera, es evidente el crecimiento cuantitativo del supuesto de la doble imposición internacional. Así, para eliminar estas barreras tributarias al comercio internacional, las legislaciones impositivas internas han adoptado métodos domésticos para mitigar esta circunstancia. En adición, también se han incorporados dichos métodos a instrumentos bilaterales y multilaterales de orden internacional. En ese sentido, el ordenamiento jurídico-tributario colombiano optó por el método del crédito fiscal tanto domésticamente, así como también en los Convenios para Evitar la Doble Imposición suscritos por Colombia. Sin embargo, existen algunos vacíos y dudas en torno a la aplicabilidad práctica del crédito fiscal en el país. Palabras clave<br><br><b>English Abstract:</b> The strong intensification of the globalization of the world economies has encouraged the massive development of cross-border transactions. In this sense, the quantitative growth of international double taxation is evident. Thus, in order to avert these tax barriers to international trade, domestic tax laws have adopted internal methods to mitigate this circumstance. In addition, these methods have also been incorporated into bilateral and multilateral international instruments. That said, the Colombian tax system has adopted the foreign tax credit method not only as a domestic measure but also has included it in its Double Taxation Conventions. However, there are some gaps and doubts regarding the practical applicability of the foreign tax credit in Colombia.<br>","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127006328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Barra Tatimore Në Shqipëri, 2017 (Tax Burden in Albania, 2017)","authors":"Eduart Gjokutaj","doi":"10.2139/ssrn.2939301","DOIUrl":"https://doi.org/10.2139/ssrn.2939301","url":null,"abstract":"Albanian Abstract: Ne serine e publikimeve qe tashme jane bere nje tradite per barren tatimore, ashtu si edhe publikimi tjeter mbi boshllekun tatimor, Qendra ALTAX prezanton edhe kete vit, edicionin e peste Barra tatimore ne Shqiperi, 2017, per secilin qark ne Shqiperi, regjion ne Kosove duke bere edhe klasifikimin per barren me te ulet dhe barren tatimore me te larte, sipas peshes qe ato mbajne ne raport me buxhetin dhe prodhimin e brendshem rajonal. \u0000Me qellimin per te pare nje vleresim me global te barres tatimore, ne studim prezantohet edhe barra tatimore ne vendet e rajonit ballkanik. \u0000Nje vend te vecante dhe per here te pare mban barra tatimore edhe per Kosoven duke e trajtuar ne nivel shteti dhe regjionesh. \u0000Qellimi i studimit eshte terheqja e vemendjes se politikes dhe studiuesve, medias fiskale, politikes fiskale dhe administrimit, si dhe kritikeve qe mund te rezervojne komente per vleresimin apo kane pyetje ne lidhje me llogaritjet dhe faktet e prezantuara ne dokument. \u0000Te dhenat e perdorura per llogaritjet jane marre nga burime statistikore zyrtare, nga financat, tatimet dhe organizata qe mbajne te baza te dhenash dhe publikojne, si brenda dhe jashte Shqiperise. Nje pjese e te dhenave jane perpunuar dhe perdorur nga ekspertet e ALTAX per te krahasuar dhe sherbyer si reference kryesore per prezantimin. \u0000English Abstract: In a series of publications that have already become a tradition for the tax burden in Albania, as well as other publication on the tax gap, ALTAX Center presents this year, the fifth edition of the tax burden in Albania, in 2017, for each region in Albania, Kosovo region presenting the classification to lower the burden and the high tax burden, the share they have in relation to the regional budget and regional internal production. \u0000With a view to the assessment of the tax burden for the balkan area, the study presents the tax burden for ten countries of Balkans. \u0000A special place and for the first time holds the tax burden for Kosovo being treated at the country level and regions. \u0000The purpose of the study is to attract the attention of policymakers and researchers, economic and fiscal media, tax policy experts and tax administration, as well as critics who can book reviews to assess or have questions about calculations and facts presented in the document. \u0000The data used for the calculations are taken from official statistical sources of finance, taxation and organizations that maintain databases and publish data, both local and foreigner ones. A part of the data are processed and used by ALTAX experts to compare and to serve them as the main reference for the presentation.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-03-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125953838","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"I Evade Taxes, and So What? A New Database and Evidence from Colombia","authors":"L. Fergusson, Carlos A. Molina, J. Riaño","doi":"10.2139/ssrn.2932197","DOIUrl":"https://doi.org/10.2139/ssrn.2932197","url":null,"abstract":"Tax evasion lies at the core of the relationship between citizens and the state: it reflects the level of trust in the state and compliance with society's implicit `social contract'. However, empirically analyzing it is challenging, with few direct and reliable measures. This has hampered the advancement of the theoretical and empirical literature, which is especially underdeveloped in the case of indirect tax evasion. We conduct list experiments on a large sample of households to estimate the incidence of value added tax (VAT) evasion, as well as the extent of social desirability bias in respondent answers. Around 20% of respondents engage in evasion and, surprisingly, they are not ashamed to recognize this openly. Evasion is more prevalent in places with more informality and less physical presence of the state, as well as among poorer, less educated individuals, and those who disregard the rule of law.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"47 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131272410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Endogenous Crackdowns: Theory and Experimental Evidence","authors":"Zhixin Dai","doi":"10.2139/ssrn.2799955","DOIUrl":"https://doi.org/10.2139/ssrn.2799955","url":null,"abstract":"We present a simple model to analyze the efficacy of endogenous crackdowns, i.e., sudden and dramatic increases of audit probability triggered by a low level of compliance. We test this model experimentally. Our results show that: (a) compliance reacts quickly to the occurrence of crackdowns; (b) subjects report more than half of their income even during non-crackdown periods; (c) announcements of crackdown increase significantly tax compliance both when crackdowns are pre-announced and when they are announced ex post; (d) subjects are able to coordinate quickly to end crackdowns. Our results have important implications for policy-makers in terms of designing more effective crackdown policies.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133315309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Beyond Lawyers: Legal Literacy for the Future","authors":"B. Freudenberg","doi":"10.2139/ssrn.2780195","DOIUrl":"https://doi.org/10.2139/ssrn.2780195","url":null,"abstract":"Modern life can be demanding for individuals. To meet these challenges, individuals can require literacy in many areas beyond reading and writing. For example, a growing area of concern has been financial literacy, as individuals face a myriad of decisions that are critical to their financial well-being (ASIC, 2011). However, there have been recent arguments that financial literacy should be expanded to include legal knowledge, especially tax law (Chardon, 2011). This argument is based on the fact that tax law can influence investment returns, deliver welfare payments and be used by governments to drive taxpayer behaviour (such as being a self-funded retiree) (Chardon, 2011). Recent research has demonstrated that Australians’ tax law literacy is lacking in many areas, with certain demographics at risk of lower literacy (Chardon, Freudenberg and Brimble, forthcoming). Research has also raised concerns about the legal literacy of Australian accounting students, especially as it relates to the law about trusts (Freudenberg and Boccabella, 2014). It appears that the current Australian tertiary accounting curriculum does not provide extensive coverage of law relating to trusts, even though trusts are a popular business structure that Australian accountants will need to advise on in their careers. This low legal literacy of accounting graduates is reflected in the additional legal literacy required by tax agents set by the Tax Practitioners Board, which extend beyond the legal education accreditation requirements set by the accounting professional bodies. Similarly, concerns have been raised about accountant’s legal literacy of Self-Managed Superannuation Funds (SMSF) given that SMSFs are largely absent from the Australian tertiary accounting curriculum (Freudenberg and Boccabella, 2016)An understanding of relevant laws and regulation appears to be important as research demonstrates that legal literacy of regulation could be related to compliance behaviour. Recent Australian research found that literacy in terms of SMSF regulation is likely to be significantly higher for those trustees of compliant SMSFs compared to non-compliant ones (Mihaylov, Tretola, Yawson and Zurbruegg, 2015). McKerchar (2002) has argued that greater understanding of tax law could reduce unintentional tax non-compliance.Legal literacy has been argued as an access to justice issue for women (Schuler and Kadirgamar-Rajasingham, 1992) and required to ensure a healthy democracy (Roznai and Mordechay, 2015). Also, the ILAC method (Issue, Law, Application & Conclusion) used in the teaching of law courses provides an important framework to develop students’ information literacy skills, which is critical graduate skill not only for law students but also other business advisors (Freudenberg, 2008). It is argued that legal literacy is an important area for future research, as a basic understanding of legal concepts and requirements can be seen as a critical skill required by individuals, b","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130119723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Salient Points About Tax Assessments in Nigeria: BOJ, NORA Etc.","authors":"Kome Oruade","doi":"10.2139/SSRN.2763728","DOIUrl":"https://doi.org/10.2139/SSRN.2763728","url":null,"abstract":"Tax assessment in Nigeria is governed by the various tax statutes. Caselaw demystifies and shapes these statutes so that they are easier to understand and implement. In this review, using Nigerian tax legislations and caselaw, I examine the Nigerian tax assessment regime under the following headings:The validity of best-of-judgment assessments.What amounts to a proper notice served on the taxpayer?What happens when the tax authority fails to serve a notice of refusal to amend (NORA) a tax assessment?Under what circumstances must, or should, tax authorities refund excesses?What makes an assessment “final and conclusive”?The Federal Inland Revenue Service (Establishment) Act (FIRS Act) provides for some of the issues highlighted above. Others are covered by the various tax laws. I will now consider them.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125725105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"In the Beginning: Taxation in Early Colonial New Zealand","authors":"M. Littlewood","doi":"10.2139/SSRN.2762003","DOIUrl":"https://doi.org/10.2139/SSRN.2762003","url":null,"abstract":"For the first five years of the colonial period, from 1840 to 1845, the New Zealand government was insolvent, spiraling deeper and deeper into debt and failing to pay salaries and other bills. It conscientiously adopted the revenue-raising methods proposed by London (mainly land sales and customs duties) plus several others (notably liquor licensing, a tax on auctions, and borough council rates), but the revenues raised never came close to covering spending. In desperation, it resorted to borrowing, printing money and experimenting with an income tax – an extraordinarily innovative move in 1844. Unsurprisingly, none of these measures proved satisfactory. London blamed the Colony’s governors, but the real problem was that its economy was simply too small to sustain a government even remotely resembling the British colonial norm.","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114130952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Free Zones, Foreign Ownership and Tax Incentives for Foreign Direct Investment in Qatar","authors":"J. Truby, Arnaud Cywie","doi":"10.54648/gtcj2016038","DOIUrl":"https://doi.org/10.54648/gtcj2016038","url":null,"abstract":"Qatar offers specific Free Zones in order to encourage Foreign Direct Investment, as Free Zones Enterprises can be fully owned by non-Qataris, which is not the case of companies located in Non-Free Zones areas in Qatar. In fact, Free Zones offer huge tax incentives and do not provide any regulatory or legal restrictions to repatriate profits and investments. As Non-Free Zones are governed by a different law than the one applicable in Free Zones areas, taxation is slightly less favorable (corporate income taxes of 10% apply for ordinary companies) even if lots of activities are still tax exempted. The most significant difference lies in the ownership restrictions of Qataris companies. The present contribution is aiming at presenting the main tax and legal aspects of these two different options in Qatar, notably given the growing importance of Free Zones in this region.  ","PeriodicalId":262460,"journal":{"name":"LSN: Public Tax Law - Non-U.S. (Topic)","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2016-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123429360","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}