The manner, time and methodology of reporting about taxexpenditures and their links with the budget process vary significantly across countries. In seven of the 14 OECD countries that report on tax expenditure programs - Austria, Belgium France, Germany, Portugal, Spain and the United States - the authorities are legally obliged to produce taxexpenditures reports. In most of these countries, the report is currently produced annual- ly, the exceptions being Germany (every 2 years) and Italy (sporadic). In Australia, Bel- gium, Finland, France, Portugal, and Spain, the tax expenditure report is linked explicit- ly to the budget process. Austria and Germany produce subsidy reports that use a broad concept of subsidy, including all forms of support through both direct spending and taxexpenditures. In the other countries, tax expenditure reports mainly have been produced as separate documents. In the United States, a tax expenditure report is produced as part of the government’s budget but is not integrated into the budget process (Polackova, Val- enduc and Swift, 2004:212). Once a year, the federal government publishes a report about taxexpenditures within the budgetary process in Congress. For example, the department of energy reports on taxexpenditures that have an impact on the power industry, giving information about the main beneficiaries (producers of natural gas and ethanol) and as- sessments of total costs of these expenditures. Some of the individual states in the Union, such as California, Massachusetts and New York, require that taxexpenditures and reports concerning the total amounts of these expenditures be incorporated into the finance bill, in such a way that all taxexpenditures are classified according to kind of tax to which the given tax expenditure refers.
− spending programs funded independent intermediate units of government. The intermediary has a contractual obligation to pay government resources in terms and conditions specified in the agreement with the government. Such spending programs are funded usually by budget transfers discrete, but can also be contracted by special purpose tax units, autonomous agencies or autonomous funds. A governmental entity subordinate (eg, bank, fund or agency) may be contracted to pay grants or soft loans. A private sector entity (eg, bank, leasing company or investment fund) can also be contracted to provide services in relation to the implementation of government spending programs. The range of services offered by the private sector can be very broad, extending from the elements of evaluation of projects selected for full financial intermediation loans and grant funding type (with or without co-financing), or concession for the project;
Mangabeira Unger goes on, stating: “a comparative study of taxation and public spending reveals a shocking fact. There is an almost inverse relationship between the theoretical fairness of tax systems and the success each of them may actually have in funding social expenditures for investment and for income equalization. In places where there is, in fact, more redistribution, such as France, indirect and ‘unfair’ taxation of consumption serves as a major source of public revenue. In countries where inequalities are stronger and social spending is restricted, such as in the United States, homage to progressiveness in taxation prevails. (…) In the name of “fairness”, the first step must be to abolish the income tax for individuals and corporations, along with all other taxes that burden production and wages and torture the middle class. The paradox that delights the thinker bores the practical man. This is one of the reasons why the reformative actions of practical men regularly produce paradoxical effects. Both political life and the academic milieu are being exercised in the midst of edifying and tranquilizing illusions. The world is wild and obscure. To confront it one must be possessed by a passion that takes us outside of ourselves and places in our hands the trumpet Joshua blew before the walls of Jericho. Do you think, reader, that basic information such as this, about the inverse relationship between tax progressiveness in revenue and in spending, would occupy the center of the attention of scholars of public finance and tax law? You are wrong. Sheltered in their analytical apparatus, few allow themselves to be surprised by reality.”
A indústria em que a empresa está inserida é provável que seja outro fator determinante da tax avoidance, devido aos diferentes impactos das deduções das depreciações nas várias indústrias (Jacob, 1996). Dyreng et al. (2008) analisaram uma larga amostra de empresas americanas num período de 10 anos, e descobriram alguma evidência de efeitos da indústria, embora uma grande parte da variação da ETR permaneça não explicada pela indústria. Desai et al., (2005) verificaram que multinacionais em indústrias em que as empresas normalmente enfrentam taxas de impostos estrangeiros mais baixas, aquelas que são intensivas em tecnologia, e as que operam em indústrias caracterizadas pelo comércio vasto intraempresas, têm uma maior probabilidade de operarem em tax havens, do que as restantes. Estes autores concluíram ainda que empresas em indústrias caracterizadas por serem fortes em investigação e desenvolvimento (R&D), exibem, similarmente, uma grande procura por operações em tax havens.
The structure of the available income of the municipalities of the region in the period stud- ied, considering the local municipality taxes col- lected, the constitutional state transfers of the Tax on Operations related to the Circulation of Goods and on the Provision of Interstate and In- tercity Transport and Communication Services (ICMS) and the federal constitutional transfers of the Municipal Participation Fund (MPF) are shown in Table 2. It can be observed that, in the average and in all the years studied, municipali- ties of the region are highly dependent on own taxes and ICMS, and the only municipality with great FPM-dependence is Pirapora do Bom Jesus.
It is also shown that there is an optimal inßation rate (which is always below the rate that maximizes productivity growth). When the rate of money creation is small enough, the positive impact of public expenditures on the economy more than compensates the distortionary eﬀects of inßation. As the rate of inßation increases, seigniorage decreases and so does its impact on growth and capital accumulation. At a certain point the two eﬀects cancel each other out. Hence, there is a non-monotonic relationship between inßation and welfare.
The concerns for taxation and the implications of tax compliance behavior on society development are as old as mankind. As Torgler (2007: 3) emphasizes, the very first details about taxation came from Ancient Egypt where pharaohs, much like today’s policy makers, were trying to reduce corruption among the tax collectors called scribes. The methods applied by the Egyptians rulers can find correspondence nowadays: tax collectors were given high salaries to be less tempted to cheat on taxpayers; tax collectors working in the field were supervised by special tax collectors. Furthermore, the Rosetta Stone (the artifact that decoded the hieroglyphic writing system, carved in the times of king Ptolemy V) is the first tax-related document ever to mention a tax amnesty. Besides watching over the tax system, some pharaohs cared about how taxpayers’ were treated. Adams (1994: 8) reports that tax collectors were taught to act kindly towards taxpayers, especially the needy ones: “If a poor farmer is in arrears with his taxes, remit two- thirds of them”; “cheer up everyone and put them in good humor”; “if anyone is suffering under the pressure of taxation or is at the end of his means, you must let the case go unchecked”. According to CPA Marc Gilfillan, the last lenient policy abovementioned was called “philanthropa”, from which later derived the word “philanthropy”. Since then, even though tax authorities have changed the way they relate toward needy taxpayers (by offering tax incentives but not remitting tax liabilities), compliance behavior remained the same, with some taxpayers searching for loopholes into the law to avoid taxes or deliberately breaking the law to evade taxes and others doing the right thing by paying their tax liabilities.
Vector Sensor Arrays (hereafter VSAs) are progressively becoming more and more attractive among the underwater acoustics community due to the advantages of VSAs over standard arrays of acoustic hydrophones. While the later record only acoustic pressure, VSAs record also particle velocity; such technical feature increases by a factor of four the amount of information that can be used for the processing ofacoustic data, leading to a substantial increase in performance. Since VSA sensor technology is relatively recent, and thus not yet fully available, one can consider the usage of closely located pairs of standard hydrophones, which can be used to estimate the vertical component of particle velocity as a difference of acoustic pressure, measured at each pair of hydrophones. The present discussion introduces a theoreticalreview of particle velocity calculations using different acoustic models, and tests the performance of estimators for geoacoustic inversion using acoustic pressure, particle velocity components and direct and approximated values of the vertical component only.
An alternative factor that showed to be relevant for the individual decision to pay taxes – or not to evade taxes – was the perception in regard to the contribution of other taxpayers (ALM, 1988), which is directly related to the perception of fairness and justice of the tax system. Another important factor evaluated was the positive response to incentives given to taxpayers who were audited, and said they would comply with their tax obligations (FALKINGER, WALTHER, 1991). Although such extensions make models more robust and faithful to the reality, the conclusions in general are the same of Allingham and Sandmo (1972), only with punctual differences in terms of quantity of enforcement parameters (SIQUEIRA, RAMOS, 2005).
From a temporal perspective, the collected tax revenues for the public budget know a number of changes in terms of flow and collection rates due to changes in factors of influence. The most used method to measure the response, the sensitivity of tax revenue to any changes of a variable is elasticity. This paper seeks to briefly examine the sensitivity of tax revenues to changes occurring in terms of gross domestic product and tax burden in Romania during 2000 to 2009. After analysis, we believe that a pattern regarding the sensitivity of tax revenues to the modification of a factor can not be created, tax elasticity developments and alternations of elasticity / inelasticity are not based on a uniform rule, they differ from country to country, and even in the same country from one period to another.
Kindergarten is the first environment where a systematic effort is made to introduce children into the world of the natural sciences and it marks the beginning of the process of young children’s scientific literacy (Dafermou, Koulouri & Mpasagianni, 2006). During the past 20 years, kindergartens in Greece have worked based on two curricula: from 1989 to 2002 the Greek Ministry of Education and the Greek Pedagogical Institute proposed a structured curriculum based on Piaget’s theoretical framework; from 2003 to the present, the curriculum implemented is inspired by interdisciplinary pedagogy (see Eurybase – Descriptions of National Education Systems and Policies http://eacea.ec.europa.eu/education/eurydice/eurybase_en).
b)The tax on microenterprises’ incomee the main change of this tax is the obligation to pay it,eliminating the right to choose the option between being the payer of this tax or the payer of the income tax. This change negatively affects businesses with activity based on prices withlow added value, such as, for examples mallmiddlemen who rely on minimum margins disadvantaged in favor of largenetworks. This measure is completed with the reduction of the turnoverceilingfrom100,000Euro to 65,000Euro, the exchange rate at the date of the accession to the EU and the measure to eliminate the mandatoryuseof work force,(from 1 to 9employees). The changes regarding this tax are officially justifie by the need to reduce fiscal evasion in the field of microenterprises with activity in agriculture, tourism, constructions and ot her services,butit seems that the negative influenceis felt on the intermediaries as we have out lined above and anotherlimitation on these businesses is the result of the reduction of the turnoverlimit.
As we can observe from the results of Fig. 1, most participants were middle-aged people with some university degrees and they were involved mainly in administration as well as financial activities. The proposed study of this paper uses regression technique to study the relationship between tax evasion as dependent variable and five independent variables, which is stated as follows,
In the remainder, various theoretical aspects are first presented including: (i) a review of the FE modeling procedure of multilayered plate structures containing unidirectional fiber reinforced and isotropic viscoelastic layers; (ii) the inclusion of the viscoelastic effect into the structural matrices using the complex modulus approach, accounting the frequency- and temperature-dependence of the properties of the viscoelastic material; (iii) the formulation of the constant (frequency- and temperature- independent) reduction basis specially adapted for viscoelastically damped structures enriched by static residues associated to the external loads and the viscoelastic damping forces. For illustration, the description of two numerical applications of composite plates incorporating viscoelastic materials demonstrates the effectiveness of the viscoelastic damping and the condensation strategy of composite viscoelastically damped structures.
Doctrine 10 specifies that: ”Since in most cases the tax bodies which resolve the complaints do not consider the arguments of the taxpayers, even when they are relevant and are legally supported – which can be statistically noticed in the number of court orders undertermining these solutions – it is required a broad perception of the principles of good administration of the activity at this
The results of this literature review generally conﬁ rm the results reported by Gomes, Bossardi, Cruz, Crepaldi and Vieira (2014), who compared information about different instruments that are being used to assess father involvement. Based on an analysis of 15 scientiﬁ c papers, these au- thors emphasized the importance of Lamb’s (1997) tripartite concept of fathering (interac- tion, accessibility and responsibility), which provided a conceptual framework for most of the measures they encountered. However, some instruments were also constructed to evaluate more speciﬁ c dimensions of the father-child re- lationship, such as emotional (or affective) in- volvement, parenting practices (discipline and educational involvement), and father-child com- munication. Gomes et al. discussed the impor- tance of assessing these dimensions to capture both the quality and quantity of the father’s en-