Suchergebnisse

Bill introduced by the Texas Senate relating to the disposition of an ad valorem tax protest by means of an agreed order.

Bill introduced by the Texas Senate relating to hearings and protests before appraisal review boards involving ad valorem tax determinations.

This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among the SARS, employees and employers in relation to Pay As You Earn (PAYE). This article shows further that employers are, as withholding agents of PAYE, in the same legal position as vendors as regards VAT, namely, they are not in a trust or agency relationship with the SARS. Rather, this article argues that PAYE is in the nature of trust funds held by employers on behalf of employees from whose remuneration it is deducted. Since the employees retain ownership of the PAYE deducted, this article argues that employees have locus standi to lay a charge of theft against employers who misappropriate PAYE. Such a charge of theft is not grounded in tax administration. This article shows further that, as the law presently stands, a charge of theft falls outside the ambit of the remedies available to the SARS against employers and vendors who default in remitting PAYE or VAT. The Tax Administration Act, 2011 read with the Income Tax Act, 1962 and Value-Added Tax Act, 1991 codified only a limited range of criminal sanctions and administrative penalties that may be imposed against a defaulting employer or vendor. If theft is to be included, then a legislative amendment is required.

This article shows that, whereas a bilateral legal relationship exists between the South African Revenue Service (SARS) and a vendor in relation to value-added tax (VAT), a tri-partite legal relationship exists among the SARS, employees and employers in relation to Pay As You Earn (PAYE). This article shows further that employers are, as withholding agents of PAYE, in the same legal position as vendors as regards VAT, namely, they are not in a trust or agency relationship with the SARS. Rather, this article argues that PAYE is in the nature of trust funds held by employers on behalf of employees from whose remuneration it is deducted. Since the employees retain ownership of the PAYE deducted, this article argues that employees have locus standi to lay a charge of theft against employers who misappropriate PAYE. Such a charge of theft is not grounded in tax administration. This article shows further that, as the law presently stands, a charge of theft falls outside the ambit of the remedies available to the SARS against employers and vendors who default in remitting PAYE or VAT. The Tax Administration Act, 2011 read with the Income Tax Act, 1962 and Value-Added Tax Act, 1991 codified only a limited range of criminal sanctions and administrative penalties that may be imposed against a defaulting employer or vendor. If theft is to be included, then a legislative amendment is required.

In diesem Beitrag wird dargelegt, dass von den derzeitigen vier gewichtigen den Kommunen zufließenden Steuern (Grund- und Gewerbesteuer sowie kommunaler Anteil an der Einkommen- und Umsatzsteuer) die Grundsteuer am besten die an eine kommunale Steuer zu stellenden Anforderungskriterien erfüllt. Insofern sollte der Anteil der Grundsteuer am kommunalen Steueraufkommen erhöht werden, etwa auf Kosten der Gewerbesteuer. Hingegen hat sich gezeigt, dass eine verteilungspolitische Instrumentalisierung der Grundsteuer nicht unproblematisch ist. Erst bei Verwendung von Freibeträgen und damit einer Abkehr vom Realsteuercharakter wäre die Grundsteuer als verteilungspolitisches Instrument einsetzbar. Allerdings würde der Freibetrag zu einer deutlichen Minderung der Bemessungsgrundlage führen. Dieser Umstand würde - allein zur Wahrung der Aufkommensneutralität - zu Steigerungen der Grundsteuerhebesätze führen, die aus politischer Sicht unakzeptabel sein dürften. Insofern ist die Grundsteuer für die Umverteilung weniger gut geeignet. ; German municipalities receive almost all of their tax revenue from four different taxes: real property tax, trade tax and shares of value added tax and income tax. Compared with the three latter taxes, real property tax meets the requirements of a rational local tax system in the best way. For that reason tax revenue from the real property tax should be increased and the one of the trade tax should be decreased. This paper analyses furthermore weather the real property tax is useful for redistribution of wealth. On the one hand without a change to a progressive tax schedule the real property tax is no instrument for redistribution. On the other hand a tax allowance will increase the tax burden of the remaining tax payers very strong to keep the tax revenue on the same level as before. This could be a problem for politicians, which want to be re-elected. Thus real property tax is no instrument for redistribution of wealth.

Bill introduced by the Texas House of Representatives relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

Bill introduced by the Texas House of Representatives relating to the sales and use tax exemption for certain amusement services.

Bill introduced by the Texas House of Representatives relating to the use of municipal hotel occupancy tax revenue in certain municipalities.

Bill introduced by the Texas House of Representatives relating to the use of municipal hotel occupancy tax revenue in certain municipalities.