Tax Incidence Statutory Incidence of a tax Mengindikasikan siapakah yang secara legal bertanggung jawab (menanggung) pajak (misal: penjual atau pembeli?) Economic Incidence of a tax Perubahan dalam distribusi pendapatan riil pribadi yang dipengaruhi pajak Pajak progressive dapat dihitung dengan berbagai cara. Proportional‚ progressive dan regressive. Average tax rate‚ ratio dari pajak yang dibayarkan terhadap pendapatan. jika Average tax rate naik dari pendapatan‚ systemnya adalah
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1. In Tom’s case from my point of view that Tom is full time basis as a garbage collector. And He also receives a small payment each weekend throughtout winter for playing football. And He was voted by spectators as the most player and received from local newspaper a Toyota Yaris car worth $17‚000 and cash prize of $500. In this case the amount that Tom received from His full time job as a garbage collector was an ordinary income. Factors that indicated it was income were : * It was periodic
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Wage Wage is the fixed amount of compensation for service rendered covering a fixed period of time‚ usually hours‚ or fixed amount of work. It is usually a compensation given to skilled and unskilled labor. Commission is usually a wage given to skilled and unskilled labor. Commission is usually a wage given to a salesperson based on the amount of his sales. This amount is usually added to basic salary. Bonus is given to simulate employees to work more efficiently and effectively (Valencia &
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Home ALLOCATION OF REVENUE (FEDERATION ACCOUNT‚ ETC.) ACT ARRANGEMENT OF SECTIONS SECTION 1. Distribution of the Federation Accounts‚ etc. 1 Formula for distribution between the Federal and State Governments. 1 Formula for distribution between Local Government Councils. 1 Proportion of revenue to be paid by each State to Joint Local Government Account. 1 Allocations under special Funds. 1 Establishment of Federation Account Allocation Committee and functions. 1 Establishment of Joint
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Advanced Taxation Lecture 1 Indirect Taxation 2012 Dr Nakha Ratnam Somasundaram Advanced Taxation 1 Indirect taxation 2012 Dr Nakha Ratnam Somasundaram - Advanced Taxation 2 Indirect taxation • Indirect taxes consists of the following taxes: – – – – Sales tax Service tax Excise duty Customs duty • These taxes are collected by the Director General of the Royal Malaysian Customs. 2012 Dr Nakha Ratnam Somasundaram - Advanced Taxation 3 ROYAL MALAYSIAN CUSTOMS: HTTP://WWW.CUSTOMS.GOV
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Why Should You Study Taxation? The tax law affects every individual and every organization. They rely on tax professionals to help them comply with the tax law‚ plan to reduce their tax burden‚ and resolve any tax controversies with taxing authorities. Auditors rely on tax professionals to help them determine a company’s income tax expense and income tax liability. Taxing authorities‚ such as the Internal Revenue Service and state departments of revenue‚ rely on tax professionals to help them
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COPYRIGHT PROTECTION IN NIGERIA You would recall that in my last article‚ I stated that there is no centralized system of registering copyright in Nigeria. I stated that a “work” which is the subject not the copyright need not be registered before it can be protected under the law. In the process of patenting an invention‚ I came across a process known as copyright notification and I think it is important that I share it with you (You are probably wondering what Patent registration has to do with
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ch13 Student: ___________________________________________________________________________ 1. In the United States‚ corporations are subject only to taxes imposed by the federal government. True False 2. The federal income tax deduction allowed for state income taxes paid decreases the cost of the state taxes. True False 3. If a corporation with a 35% marginal federal income tax rate pays $20‚000 state income tax‚ the after-tax cost of the state tax is $13‚000. True False
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bank fraud that are frequently carried out in the banking system‚ the underlying causes‚ level of staff involvement‚ consequences and possible means of ameliorating the problem. A sample of 100 respondents taken in Benin City‚ capital of Edo State‚ Nigeria was studied by means of field survey tool of questionnaire and the response to rating scale questions were tested for significance using the "t-test". The analysis revealed that respondents did not view unofficial borrowing and foreign exchange malpractice
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A TERM PAPER WRITING ON READING FAILURE IN NIGERIA I DEDICATION I would like to dedicate this write up to the almighty God for giving me the privilege and knowledge to make this a success‚ to my parents for their sponsorship in all aspect of life and to my pastor‚ for being a great mentor in terms of hard work
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