Suchergebnisse

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.

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.

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.

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.

Until recently low-tax jurisdictions have played an important role in the formulation of tax planning schemes by multinational enterprises. However with the onset of global trends towards deoffshorization, existing methods of tax optimization have seen significant changes. As there is currently no one single approach when creating the definition of, or defining a "low-tax jurisdiction", in this article the definition and the main features of lowtax jurisdictions are proposed and the main stages in the formation and development of low-tax jurisdictions are detailed. On the basis of research carried out on the national legislation of low-tax jurisdictions, the main company types which meet the special legal formulae that can be incorporated into low-tax jurisdictions have been analyzed. In order to highlight similar characteristics and to simplify the analysis of the national legislation of low-tax jurisdictions so that general recommendations covering the nature of measures which can be used to counter illegal tax avoidance, tax evasion, money laundering and other illegal financial machinations, different classifications of low-tax jurisdictions have been analyzed. The unfair and perhaps even illegal use of low-tax jurisdictions often leads to violations of core tax principles which may have an impact on the overall size of budget revenues available to high-tax countries. Therefore, deoffshorization measures are being proposed at the international level. Currently the main global trend has been to increase the transparency of tax information and of financial transactions which are carried out by international exchanges. This is supported by the strengthening and expansion of cooperation between tax authorities which serves to counter the abuse of provisions in international tax treaties on the avoidance of double taxation.