Suchergebnisse

Behördenkontakte aus der Sicht des Bürgers, gezeigt am Beispiel des
Finanzamts.

Themen: Art und Häufigkeit der Kontakte zum Finanzamt; Entfernung zu
dieser Behörde; Schwierigkeiten beim Ausfüllen von Formularen für die
Einkommenssteuererklärung; Selbsteinschätzung des Kenntnisstands in
Steuerfragen; präferierte Informationsquelle in Steuerfragen; erhobene
Einsprüche gegen Entscheidungen des Finanzamts und Erfolge dieser
Einsprüche; Einschätzung der Steuergerechtigkeit; allgemeine
Zufriedenheit mit den Entscheidungen sowie der Bearbeitungsdauer bei den
Behörden; Einschätzung des Finanzamts im Vergleich zu anderen Behörden;
Beurteilung der Finanzverwaltung und der Finanzbeamten (Skala);
Bewertung des persönlichen Kontaktes zum Finanzbeamten im Vergleich zu
postalischen Kontakten; Einschätzung der Beeinflußbarkeit von
Finanzbeamten und der Abhängigkeitsbeziehung des Bürgers vom Finanzamt;
eigene Handlungsfähigkeit gegenüber den Mitarbeitern des Finanzamts;
Kenntnisse über die organisatorische Situation und über die
Zuständigkeit in der Finanzverwaltung; Einstellung zum Staat und zur
Administration (Skala).

Demographie: Alter (klassiert); Geschlecht; Konfession; Religiosität;
Schulbildung; Beruf; Berufsgruppe; Einkommen; Berufstätigkeit der
Haushaltsmitglieder; Haushaltszusammensetzung.

Interviewerrating: Ort; Beginn und Ende des Interviews.

This article considers the implications of the tax salience literature for the United Kingdom. First, the different categories, and definitions, of tax salience that have developed in the literature are reviewed, and some of the prescriptive implications of these terms are introduced. Tax salience refers, essentially, to the capacity of taxpayers to understand legislation. Thus, the potential reasons behind tax complexity and the potential beneficiaries of it are addressed. The article considers the contribution that the tax salience literature may make to existing analyses in the United Kingdom, particularly, in the (1) debate surrounding principles-based legislation and (2) context of newly formed government offices devoted, to some extent, to considering the role and value of salience. It is suggested that it is worth heeding the admonitions of Schenk, Gamage and Shanske, and others, that 'salience' is a layered term that should be employed with specific reference to political, economic and legal contexts. It is also acknowledged that the conclusions of some portions of the tax salience literature that legislative clarity should be included only within a list of priorities for legislative drafting, and not necessarily at the top of that list, is evocative of existing analyses of 'principles-based drafting' in the United Kingdom, New Zealand and elsewhere. Neither salience nor principles-based drafting have the potential, on their own, to 'fix' the problem of tax complexity. The article, however, considers the implications of either raising or lowering salience on the list of desirable factors in drafting, in the particular context of fostering trust between taxpayers and the state.

All Direct and Indirect taxes accompanied by tax laws, accounting, auditing and tax returns, can be abolished if a new tax system called "TOP Tax system" is adopted and implemented by all nations. Ultimate economic reforms will relieve 7 billion people of the world from the cobweb of ambiguous and complex tax structures, plethora of tax laws, mandatory and cumbersome accounting, auditing, tax returns and consequent quagmire of all tax related cases. Taxation, tax collection, tax enforcement, tax compliance, allocation of revenues to various ministries or departments and money supply into the economy are unified and integrated in the banking system. In this new tax system there will be no Direct taxes, Indirect taxes, tax laws, tax returns, tax collection departments, tax enforcement agencies and tax tribunals. Citizens need not maintain separate account books and submit tax returns annually for paying either Direct taxes on personal incomes or Indirect taxes while running business or industry. Yet, the tax revenues collected by banks from single tax called TOP Tax will be 30 to 40% more when compared to total tax revenues accrued from all Direct and Indirect taxes in the present tax system. TOP Tax system" will make the budget preparation of any country to be simple, easy and time saving exercise. 100% tax collections without tax collection departments. There will be no tax collection expenditure for the Governments and no tax compliance cost for the people. There will be no check posts, way bills, accounting, auditing, tax laws, tax raids, etc., Tax component on any commodity or service will be less than 11%, unlike more than 30% in the present tax system. The prices will be substantially decreased. There will be no tax evasion and its main product black money. Read full article. http://taxationreforms.com. This record was migrated from the OpenDepot repository service in June, 2017 before shutting down.

Beurteilung der Kompliziertheit des Steuersystems in Deutschland und
der Notwendigkeit einer Steuerreform. Erwartete Veränderungen bei einer
Steuervereinfachung. Präferenz für ein Steuersystem.

Themen: Zahlen von Lohnsteuer oder Einkommensteuer; Umfang der
Beschäftigung mit dem Lohnsteuerjahresausgleich; Beschäftigungsdauer
mit dem eigenen Lohnsteuerjahresausgleich; Beurteilung der
Kompliziertheit des Steuersystems in Deutschland; Notwendigkeit einer
Steuerreform; Erwartung von vermehrter Steuergerechtigkeit oder
Ungerechtigkeit durch eine Steuervereinfachung; Assoziationen zum
Begriff ´Steuervereinfachung´; eigene Opferbereitschaft in Form von
Verzicht auf Steuervergünstigungen für das Ziel einer
Steuervereinfachung; Präferenz für ein Steuersystem mit niedrigen
Einkommensteuertarifen und wenigen Steuervergünstigungen oder für ein
gegenteiliges System; Einstellung zu einer verstärkten Pauschalierung
(statt Einzelnachweis) zur Steuervereinfachung; akzeptierter Abbau von
ausgewählten Vergünstigungen und ausgewählten Pauschalierungen zur
Steuervereinfachung; Akzeptanz einer Mineralölsteuererhöhung zugunsten
des Wegfalls von Kraftfahrzeugsteuern; Einstellung zu einer
vereinfachten Steuererklärung durch den Wegfall von Einzelnachweisen
zugunsten eines erhöhten Freibetrages; Einstellung zur Abgabe von
Steuererklärungen im Zweijahresrhythmus; Selbsteinstufung der eigenen
wirtschaftlichen Lage; Parteipräferenz (Sonntagsfrage);
Gewerkschaftsmitgliedschaft; Wahlverhalten bei der letzten
Bundestagswahl; Wohnstatus.

Demographie: Alter; Geschlecht; Familienstand; Religiosität;
Schulbildung; Beruf; Berufstätigkeit; Einkommen; Haushaltseinkommen;
Haushaltsgröße; Wohnsituation.

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

Das Ziel des vorliegenden Beitrages ist die Vertiefung des Verständnisses darüber, wie das russische Steuersystem im Bankbereich funktioniert und welche Implikationen dies für die Steuerreform hat. Der Beitrag beginnt mit einer Diskussion über zwei Aspekte der russischen Wirtschaftskultur, die zum Verständnis des russischen Steuersystems von Bedeutung sind, nämlich Informalität und Übereinkunft. Daran schließt sich ein Überblick über die besondere Rolle der Banken innerhalb des Steuersystems an. Dann stellt der Autor das Steuerregime vor, das gegenüber Banken angewendet wird. Ein Schwerpunkt liegt dabei auf den Aspekten, die die Banken am unzulässigsten finden. Im Anschluss daran wird die Debatte zwischen den Behörden und den Banken über die tatsächliche Steuerlast beschrieben. Der Autor geht dann auf die informellen Strategien der Banken ein, um eine Steueroptimierung zu erreichen. Der vorletzte Abschnitt beschreibt einige der formalen und informellen Methoden, durch die die fiskalischen Organe versuchen, den Steuerfluchtstrategien der Banken entgegen zu wirken. Abschließend erfolgt eine kurze Zusammenfassung. (ICDÜbers)

This article considers the implications of the tax salience literature for the United Kingdom. First, the different categories, and definitions, of tax salience that have developed in the literature are reviewed, and some of the prescriptive implications of these terms are introduced. Tax salience refers, essentially, to the capacity of taxpayers to understand legislation. Thus, the potential reasons behind tax complexity and the potential beneficiaries of it are addressed. The article considers the contribution that the tax salience literature may make to existing analyses in the United Kingdom, particularly, in the (1) debate surrounding principles-based legislation and (2) context of newly formed government offices devoted, to some extent, to considering the role and value of salience. It is suggested that it is worth heeding the admonitions of Schenk, Gamage and Shanske, and others, that 'salience' is a layered term that should be employed with specific reference to political, economic and legal contexts. It is also acknowledged that the conclusions of some portions of the tax salience literature that legislative clarity should be included only within a list of priorities for legislative drafting, and not necessarily at the top of that list, is evocative of existing analyses of 'principles-based drafting' in the United Kingdom, New Zealand and elsewhere. Neither salience nor principles-based drafting have the potential, on their own, to 'fix' the problem of tax complexity. The article, however, considers the implications of either raising or lowering salience on the list of desirable factors in drafting, in the particular context of fostering trust between taxpayers and the state.

A strictly risk-averse manager makes joint decisions on a firm's tax payments and book profit declarations according to accounting standards. It is analysed how the incentives to overpay or evade taxes and to inflate book profits are influenced by (1) the composition of the manager's remuneration, (2) the ability to control the manager's actions, (3) the costs of making untruthful profit declarations, and (4) the tax rate. If the firm's owner or the government takes into account these effects when pursuing his own objectives, the changes in tax payments and book profit declarations become theoretically more ambiguous.

This Review will focus primarily on the conceptual issues affecting the composition of the tax expenditure list and their relevance to current proposals for new tax legislation. In this context,the tax expenditure theory has been preeminently successful in shaping tax reform. The Review will not delve into the other aspect of Surrey's thesis, which calls for executive and congressional action to alter the budget procedure by integrating direct spending programs with the indirect tax expenditure programs and by adopting one amalgamated budget for the purpose of controlling overall federal spending. This facet of the Surrey thesis has not yet gained widespread congressional acceptance on the practical level.For those concerned with tighter control of the federal budget to reduce the deficit, however, this latest work amply describes and persuasively advocates the value of such an integrated budget policy.

The purpose of this dissertation is to examine an unexplored aspect of tax expenditures: the tax-price implications of tax exemptions, deductions and credits. Although this implication of tax expenditures has not been adequately examined, two separate lines of analysis have been suggested by the existing literature. Some authors have emphasized the welfare costs of tax expenditures. To the extent that tax expenditures narrow the tax base the introduction or extension of a tax expenditure undoubtedly makes the cost of raising revenue more than it would be otherwise. This kind of cost, denoted as a welfare cost, can be incorporated into a model of individual tax-price determination. On the other hand, other authors have emphasized another tax-price implication of tax expenditures: that the introduction or extension of a tax expenditure changes the cost-shares faced by each taxpayer, exclusive of any welfare cost. Since an individual's cost-share is nothing more than his personal tax base divided by the aggregate tax base, this result emerges because a tax expenditure usually changes the individual's tax base in a manner disproportionate to the change in the aggregate tax base. This dissertation will explore and combine each line of analysis, both theoretically and empirically. In the first portion of the dissertation a model of tax-price determination is developed that explicitly incorporates the welfare cost of taxation. Various tax expenditures are then introduced into the model and their effects on individual tax-price schedules discerned. In this way the influence a tax expenditure has on an individual's choice over public sector size can be surmised. The next portion develops within the confines of a simple median voter model some potential allocative implications of various tax expenditures. This portion traces out the expected change in the median voter's desired quantity of the collective good, given various tax expenditures, via an analysis of the cost-share impact of the various tax expenditures. Although in this section welfare costs are not explicitly considered or all possible political cases outlined, the analysis does look at a set of cases that are of general interest. The final portion of the dissertation considers the influence tax expenditures taken in toto have on both the cost-sharing arrangement among individual taxpayers and the welfare cost to individual taxpayers. The results are used to gauge both the distributive and allocative implications of tax expenditures. ; Ph. D.

Beurteilung der Verhaltensweisen des Bürgers beim Behördenkontakt durch
Angehörige der Finanzverwaltung. Bewertung der eigenen beruflichen
Situation und der Arbeit.

Themen: Die Befragung ist zweigeteilt:

1.) schriftliche Befragung: Die Befragten füllten zunächst einen
postalisch zugesandten Fragebogen über ihren beruflichen Werdegang und
die wichtigsten Sozialdaten aus. Weitere Themen dieser Befragung waren:
Tätigkeitsmerkmale; Beurteilung der Aufstiegsmöglichkeiten; Teilnahme an
Fortbildungskursen; Mitgliedschaften.

2.) Mündliche Befragung durch Studenten der Projektgruppe:
Arbeitszufriedenheit und Zufriedenheit mit der Dienststelle (Skalen);
Charakterisierung des Arbeitsplatzes; Kontakt zu den Kollegen;
Anforderungsprofil eines Finanzanwärters; Kenntnisstand im Hinblick auf
steuerliche und organisatorische Probleme (Skala) präferierter
Arbeitsstil einer Verwaltung; präferierte Form des Informationsflusses
bei neuen Gesetzen und Erlassen; Beurteilung der Steuergerechtigkeit
(Skala); Beurteilung des Verhaltens des Bürgers gegenüber den
Finanzbeamten und Einschätzung der Wirkung von Aussehen und Auftreten
des Bürgers auf das Verhalten des Beamten (Skalen); Bereitschaft, den
Bürger bei schwierigen steuerlichen Problemen ausführlich zu beraten;
Nennung der Gruppen, von denen die meisten Schwierigkeiten zu erwarten
sind; Vor- und Nachteile mündlicher sowie schriftlicher Kontakte des
Bürgers mit der Finanzverwaltung; Einstellung zur Personalbeurteilung
(Skala); vermutete Intentionen von Kandidaten für den Personalrat.

Demographie: Alter (klassiert); Geschlecht; Konfession; Schulbildung;
Haushaltszusammensetzung; Berufsgruppe des Befragten; Mitgliedschaft.

It is often feared that tax competition might lead to a "race to the bottom". The consequence of a decline of tax rates on capital income would be shrinking capital income tax revenues and difficulties for national governments to perform their usual tasks. The paper analyzes what happened to tax revenues in a lot of OECD countries. It turns out that taxes on capital income contribute to the financing of public expenditures in a more or less unchanged extent; in addition, there are no significant changes of the level and the structure of total tax revenues.

"Most people would agree that tax systems ought to be 'just', and perhaps a great deal more just than they are at present. What is more difficult is to agree on what tax justice is. This book considers a range of different approaches to, and ideas about the nature of tax justice and covers areas such as: - imbalances in international tax arrangements that deprive developing countries of revenues from natural resources and allow wealthy taxpayers to use tax havens; - protests against governments and large business; - attempts to influence policy through more technical means such as the OECD's Base Erosion and Profits Shifting project; - interpersonal matters, such as the ways in which tax systems disadvantage women and minorities; - the application of wider philosophical or economic theories to tax systems. The purpose of the book is not to iron out these underlying differences into a grand theory, but rather to gain a more precise understanding of how and why we disagree about tax justice. In doing so the editors are assisted by a stellar cast of contributors from four continents, with a wide variety of views and experiences but a common interest in this central question of how to agree and disagree about tax justice. This is, of course, not only an intellectual exercise but also a necessary precursor to achieving real-world change"--

The features of income tax are expounded in the article, him basic problems and legislative clarifications which arose up after acceptance of Internal revenue Code of Ukraine.