Tax Compliance

Tax Compliance PDF Book Detail:
Author: Walther Pielke
Publisher: Springer-Verlag
ISBN: 3658227303
Size: 60.47 MB
Format: PDF, ePub, Docs
Category : Business & Economics
Languages : de
Pages : 45
View: 585

Get Book

Book Description: Dieses essential vermittelt einen Überblick über die Rahmenbedingungen von Tax Compliance. Es erläutert die verschiedenen Gründe, weshalb ein Tax Compliance Management System (Tax CMS) notwendig ist und stellt Standards für ein solches System vor. Die einzelnen Bestandteile eines Tax CMS werden anhand des in Deutschland gebräuchlichsten Standards, des IDW PS 980, erläutert. Dabei werden nicht nur die Funktionen des Management Systems, sondern auch die jeweiligen Herausforderungen aus der steuerlichen Praxis beleuchtet.

R Benstahl Idler Tax Compliance

R  benstahl Idler  Tax Compliance PDF Book Detail:
Author: Markus Rübenstahl
Publisher: C.F. Müller GmbH
ISBN: 3811446576
Size: 74.49 MB
Format: PDF, Kindle
Category :
Languages : de
Pages : 1501
View: 4938

Get Book

Book Description:

Taxpayer Compliance Volume 1

Taxpayer Compliance  Volume 1 PDF Book Detail:
Author: Jeffrey A. Roth
Publisher: University of Pennsylvania Press
ISBN: 1512806277
Size: 40.47 MB
Format: PDF, ePub
Category : Business & Economics
Languages : en
Pages : 414
View: 1880

Get Book

Book Description: Drawing on multiple disciplines with a significant interest in taxpayer compliance, Volume I critically reviews previous research on the subject, reaches conclusions and recommends future research programs to fill gaps in knowledge.

Factors Influencing Individual Taxpayer Compliance Behaviour

Factors Influencing Individual Taxpayer Compliance Behaviour PDF Book Detail:
Author: Ken Devos
Publisher: Springer Science & Business Media
ISBN: 9400774761
Size: 50.69 MB
Format: PDF, Mobi
Category : Law
Languages : en
Pages : 342
View: 5994

Get Book

Book Description: This volume provides a comprehensive analysis of why taxpayers behave the way they do. It reveals the motivations for why some taxpayers comply with the law while others choose not to comply. Given the current global financial climate there is a need for governments worldwide to increase their revenue collections via improving taxpayer compliance. Research into what shapes and influences taxpayer behavior is critical in that any marginal improvement in understanding and dealing with this behavior can potentially have a dramatic impact upon government revenue. Based on Australian data derived from the data bases of the Australian Taxation Office as an example, this book presents findings that provide lessons for tax systems around the world. Regardless of the type of tax system in place, taxpayers of all nationalities are concerned about how their tax authorities deal with non-compliance and in particular how the tax authorities go about encouraging compliance and ensuring a fair tax system for all. The book presents empirical evidence concerning taxpayer compliance behavior with particular attention being drawn to the moral values of taxpayers, the perceived fairness of the tax system and the deterrent measures undertaken by revenue authorities which influence that behavior. Other issues examined include the degree to which tax penalties operate as an effective deterrent to curbing behavior and how taxpayers' level of general tax knowledge and awareness also impacts upon their actions.​

Tax Compliance

Tax Compliance PDF Book Detail:
Author: Magnus Hindersmann
Publisher:
ISBN: 9783791041735
Size: 25.25 MB
Format: PDF
Category :
Languages : de
Pages : 120
View: 5909

Get Book

Book Description:

Fatca Foreign Account Tax Compliance Act

FATCA   Foreign Account Tax Compliance Act PDF Book Detail:
Author: Karlheinz Moll
Publisher: tredition
ISBN: 3732308758
Size: 12.92 MB
Format: PDF, Docs
Category : Business & Economics
Languages : de
Pages : 240
View: 1347

Get Book

Book Description: FATCA! Der Foreign Account Tax Compliance Act hält die Finanzbranche seit 2009 in Atem. Das im März 2010 verabschiedete U.S. Gesetz ist eine Regulierungsmaßnahme, mit dem die Finanzbehörden der USA mehr oder weniger alle Finanzinstitute weltweit als Erfüllungsgehilfen verpflichtet hat. Banken und Versicherungen sind aufgefordert, die USA bei der weltweiten Identifizierung und Meldung von Konten bzw. Finanzdaten von U.S. Steuerzahlern zu unterstützen. Bei Zuwiderhandlung droht eine 30% Steuer auf Zahlungen aus U.S. Quellen. Inzwischen ist aus der Ursprungsidee eine global Maßnahme geworden, bei denen Regierungen rund um den Globus FATCA Abkommen mit den USA geschlossen haben, um den Anforderungen aus dem Gesetz nachzukommen und die FATCA Steuer zu vermeiden. In dem Buch geht es um die Entstehungsgeschichte von FATCA. Ein Blick auf die Besteuerungssituation in den USA dient als Einstieg und klärt, unter welchen Umständen eine U.S. Steuerpflicht entsteht. Teil I des Buches beschäftigt sich mit der historischen Entwicklung steuerlicher Straftaten und Regulierungen in den USA und zeigt auf, wie auf juristischer, fiskalischer und politischer Ebene der Boden genährt wurde, aus dem letztlich die Saat für FATCA aufgehen konnte. Teil II widmet sich dann ganz dem Werdegang von FATCA von den ersten Vorstößen des U.S. Senats in 2009 und den Gesetzesbeschluss in 2010 über den mühsamen Weg durch unzählige Publikationen und Eingaben um FATCA, bis hin zum Einführungstermin am 01. Juli 2014. Teil III zeigt zum Abschluss, welche Auswirkungen FATCA rund um den Globus mit sich gebracht hat und wagt einen kleinen Ausblick, wie es in nächster Zeit mit FATCA und dessen Abkömmlingen weiter gehen wird.

Tax Compliance Management System

Tax Compliance Management System PDF Book Detail:
Author: Walter Niemann
Publisher:
ISBN: 9783406769603
Size: 47.57 MB
Format: PDF, ePub, Mobi
Category :
Languages : de
Pages : 432
View: 4401

Get Book

Book Description:

Taxpayer Compliance Volume 2

Taxpayer Compliance  Volume 2 PDF Book Detail:
Author: Jeffrey A. Roth
Publisher: University of Pennsylvania Press
ISBN: 1512806285
Size: 37.63 MB
Format: PDF
Category : Business & Economics
Languages : en
Pages : 282
View: 2844

Get Book

Book Description: Drawing on multiple disciplines with a significant interest in taxpayer compliance, the National Academy's Panel on Taxpayer Compliance Research authored the two-volume Taxpayer Compliance. Volume 2 presents novel theories and research ideas proposed by scholars from many social sciences to improve the understanding of taxpayer compliance.

Tax Compliance And Tax Morale

Tax Compliance and Tax Morale PDF Book Detail:
Author: Benno Torgler
Publisher: Edward Elgar Publishing
ISBN: 1847207200
Size: 51.72 MB
Format: PDF, ePub, Mobi
Category : Business & Economics
Languages : en
Pages : 307
View: 994

Get Book

Book Description: The book will be of considerable assistance to students and other researchers working in the area of compliance behaviour, or more generally, in the area of designing empirical studies. Margaret McKerchar, The British Accounting Review Torgler s book is a valuable contribution to the tax field, especially as it pioneers research into tax morale that is in its infancy and helps redress the US domination of the tax-compliance literature. It places econometric analysis where it rightly belongs as the supporting act, not the main feature! and takes a holistic approach in attempting to explain the complex area of human behaviour that tax compliance involves, whatever the country. Jeff Pope, Agenda Benno Torgler has written an exciting and important book. His careful and imaginative use of survey and experimental data explores important behavioral and institutional dimensions of tax policy and administration that have been too long neglected. The book provides a thorough exposition of what we now know about these issues as well as a rich menu of suggestions about how to do empirical research on the relation between citizens and states and how to build social capital through rethinking how states tax their citizens. Richard M. Bird, University of Toronto, Canada The question of why citizens pay their taxes has attracted increased attention in the tax compliance literature of late. In this book, Benno Torgler considers the evidence that suggests that enforcement efforts cannot fully explain the high degree of tax compliance within society. To attempt to resolve this puzzle, numerous researchers have argued that citizens attitudes towards paying taxes (defined as tax morale) help to explain the high degree of compliance. Yet most have treated tax morale itself as a black box, failing to discuss the issues influencing it. This unique volume provides important new insights into the factors that shape the emergence and maintenance of citizens willingness to cooperate with tax legislations in different societies. Distinctive in its examination of citizen tax morale and tax compliance, this book will be of great interest to academics, researchers and students concerned with economics, political science, sociology, social psychology and accounting. It will also appeal to policymakers and practitioners.