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The topic of nonprofit commercialization has received increased attention from various groups including donors, regulators, and researchers. Perhaps the most commercial of all activities undertaken by nonprofits are those considered to be so far removed from an organization's exempt mission that...
Persistent link: https://www.econbiz.de/10014218305
A tax authority wants to take actions it knows will foster the greatest degree of voluntary taxpayer compliance to reduce the "tax gap." This paper suggests that even if a tax authority could attain a state of complete knowledge, there are constraints on whether and to what extent such actions...
Persistent link: https://www.econbiz.de/10014112460
Tax uncertainty often negatively affects investment. Advance tax rulings (ATRs) are commonly used to provide tax certainty. We analyze ATRs from the taxpayers' and tax authorities' perspectives. Investors request ATRs if the fee does not exceed a certain threshold. We integrate this finding into...
Persistent link: https://www.econbiz.de/10010357916
Politicians and tax practitioners often claim that tax uncertainty negatively affects investment. In many countries, firms can request fee-based Advance Tax Rulings (ATRs) to mitigate tax uncertainty. We analyze theoretically the circumstances under which investors request ATRs, how tax...
Persistent link: https://www.econbiz.de/10010422137
Israel’s impressive technological capacity to further lower compliance costs and reduce tax evasion. Finally, excise taxes …
Persistent link: https://www.econbiz.de/10012421251
This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation). The Republic of Kosovo is the newest country in...
Persistent link: https://www.econbiz.de/10015424149
separately from remitting taxes due. Finally, this paper offers a framework of questions and principles that policymakers should …
Persistent link: https://www.econbiz.de/10014196158
Paying taxes is a cost of doing business. The looters (or public servants, depending on your perspective) must be paid … more than just the amount of taxes that must be paid. Before taxes can be paid, a determination must be made as to how much …
Persistent link: https://www.econbiz.de/10014223487
After quickly sketching the background to tax administration and the special features of tax collecting today, this paper discusses major issues of tax administration for the future. There is a particular emphasis on the roles of the Commissioner and Chief Executive, the relationship with the...
Persistent link: https://www.econbiz.de/10014165336
case with taxes such as value added tax. Although it is important in the tax system of each country, as it greatly …
Persistent link: https://www.econbiz.de/10012999850