"Taxation memo" Essays and Research Papers

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    Local Govt Revenue

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    DRAFT MANAGING LOCAL REVENUE IN INDONESIA Raksaka Mahi *) Prepared for: CAN DECENTRALIZATION HELP REBUILD INDONESIA? A Conference Sponsored by the International Studies Program‚ Andrew Young School of Policy Studies‚ Georgia State University‚ Atlanta May 1- 3‚ 2002 Introduction The role of local owned revenues had been very small for a long period of time. In the past‚ almost ninety percent of total district’s revenue came from central government transfers and subsidies. Moreover‚ those transfers

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    Agriculture in Pakistan

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    AGRICULTURE IN PAKISTAN INTRODUCTION The Agriculture sector uninterrupted engages in recreation of Pakistanis economy since independence. In the early time period it considered a dominant sector but due to the declining its performance due to the political‚ social‚ environmental and climate conditions its production yield goes down gradually and now it is the second largest sector in Pakistan. It accounting for over 21% of GDP‚ 45% of total labour force engaged with this sector. Around 63% of country

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    Black Money

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    of the economy. Under each of these heads‚ the paper lists 11 different ways to generate cash. Here are 22 ways to generate black money: Manipulation of accounts 1. Out of book transactions: Not entering transactions that might result in taxation into the book of accounts. The taxpayer either maintains no book of record or reports partial transactions only. 2. Parallel book of accounts: Adopted by those who are obliged under law to maintain books of account. The taxpayer maintains one

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    So dividend income is treated the same way‚ and is taxed at the same rate‚ as income from working. If the Bush plan becomes law‚ dividend income will no longer be added to an investor’s total income. As a result the dividends become exempt from taxation. The exact details of the plan are not currently known‚ because it has not been debated or passed by Congress yet. As well‚ there is some uncertainty as to how the government will define "dividend" and what exemptions‚ rules‚ and loopholes will be

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    CHAPTER ONE 1. BACKGROUND OF STUDY Taxation plays a very important role in the economic life of a developing country like Nigeria. Today Nigeria is indeed in need of effective and efficient tax system in order to generate enough revenue that will finance economic growth and development. There is the urgent need in the country to evolve new approach for handling various tax issue dealing with both compliance and planning work. The use of Tax in National development is increasing and further

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    further evade taxes. However‚ it is generally agreed that taxing someone who is earning at a much higher rate is quite justifiable in terms of equity and in accordance with the principles of progressive taxation. A person earning say Rs 25 lakhs and the other Rs 60 lakhs cannot be put in the same taxation bracket. It may also be mentioned that taxing the super rich will definitely send a positive signal about the intentions of the Government and increase revenue collection to some extent‚ if not the desired

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    Inequality

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    Inequality has risen across the rich world since the 1970s‚ as financial liberalisation and lower taxes‚ among other things‚ have fuelled a rise in the numbers of the very rich. But now‚ resentment over inequality is growing ever more vocal‚ even as the rich see the crisis erode some of their wealth. Is taxing the rich more heavily necessary to buy social peace? Or do adverse effects on entrepreneurship and innovation outweigh any such considerations? And should we be concentrating on particular

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    5. Operating and Financial Review and Prospects Seasonal Fluctuations‖ for information about the seasonality of Ryanair‘s business. 56 Ryanair recorded a profit on ordinary activities after taxation of €560.4 million in the 2012 fiscal year‚ as compared to a profit on ordinary activities after taxation of €374.6 million in the 2011 fiscal year. This increase was primarily attributable to an increase in revenues of approximately 21% from €3‚629.5 million to €4‚390.2 million‚ partially offset

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    Goods and Service Tax

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    JUSTIFICATION OF GST There was a burden of "tax on tax" in the pre-existing Central excise duty of the Government of India and sales tax system of the State Governments. The introduction of Central VAT (CENVAT) has removed the cascading burden of "tax on tax" to a good extent by providing a mechanism of "set off" for tax paid on inputs and services upto the stage of production‚ and has been an improvement over the pre-existing Central excise duty. Similarly‚ the introduction of VAT in the States

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    Causes for Generation of Black Money There are several factors responsible for the emergence – of black money. It would be relevant to discuss those factors so that a correct understanding about the genesis‚ growth and expansion of black money can be made. The principal factors are: (i) Beginning of the evil: The beginning of this evil can be traced to the Second World War. During this period supplies of industrial goods from the traditional suppliers of the West were cut off. This resulted in

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