This volume brings together a high-profile group of international experts and younger researchers to assess the dimensions of tax design in a number of key areas highlighted by the Mirrlees Review. The volume includes a set of thirteen commissioned studies which draw on the latest thinking in each area....

With the growth and increasing globalisation of businesses (including the increased mobility of capital and rise of e-commerce), the opportunities for taxpayers to violate tax laws are expanding, prompting the need for the tax administrations to continually update and broaden the strategies they use to deal with this problem....

Like Death, Corporate Taxes are Inevitable. Tax Planning However Serves as a Useful Tool to Reduce or Postpone this Necessary Evil. While Espousing the Benefits of Tax Planning, this Book Also Expose the Deficiency in the Traditional Idea that Every Cedi of Tax Savings Reflect in the Pocket of Investors....

Human capital is an important asset of a country for the economic development. Due to air pollution human capital cannot be utilized properly and net national product and gross domestic product of a country decreases. Green Accounting contains a beneficial economic model where government pursues optimal economic policies....

Central to the overall research objective, the investigation on this book focused on assumption and factors such as employees’ willingness and preparedness to serve the taxpayers, promptness of service delivery, complaint and appeal handling mechanisms, taxpayers’ education and information system, soliciting feedback and consulting with taxpayers, ...

Chinese tax system has developed according to the economic growth of the country, beginning with the entry of China into the World Trade Organization (WTO)....

Most developing countries are increasingly focusing on domestic resource mobilization towards economic development. In this context, tax performance is of crucial importance as it is prime source for domestic resource mobilization....

This is a study on whether the Australian regime of income tax on capital gains causes widespread violation of horizontal equity. The study concludes that such violation does occur, and that there is reason to expect such violation to be widespread....

There has been countrywide excitement in regard to reports that Uganda stands to reap huge revenues from the recently discovered oil. Part of the revenues are those that are collected during the pre-production period or the up-stream sector....

In a country where reforms in the tax system merely imply wasting millions of dollars on physical face-lifting rather than qualitative improvement, raising standards of competence, eliminating corruption and removing public trust deficit; undoubtedly governments are faced with plummeting revenue collection, massive tax evasion and enormous levels o...

The tax treatment of income earned by sportsmen participating in the Olympic Games is governed by domestic law and double tax treaties based on the OECD Model Tax Convention....

In the early 1990’s, Kosovo was a province within the federal republic of Yugoslavia, ruled by Yugoslavian president Slobodan Milosevic. At the end of the decade the vicious circle of violence and counter violence between Serbs and Kosovo Albanians led to a state of war....

This study aims to enhance the awareness of contributors in the European area, both physical persons and legal entities, in terms of taxes and contributions due to the general consolidated budget and in terms of corresponding declarative and payment obligations....

This research studies the relationship between country size, tax harmonization and tax competition....

Even if enforcement problem is not a new fangled problem for developing countries, the policy alternative of value added tax in exemptions, rates and thresholds in the one hand and the stakeholders which include the enforcing body, the taxpayers and consumers on the other hand have their own impact on enforcement....