Taxpayers Coalition Niagara fonds

Taxpayers Coalition Niagara (TCN) was founded and incorporated in 1990 in response to the increasing tax burden faced by citizens, and the sometimes questionable use of taxpayers’ money by the government. Originally founded as the Committee for Responsible Government, the name was changed to Taxpayers Coalition Niagara in order to facilitate membership in a similar provincial organization, Taxpayers Coalition Ontario. The non-partisan Coalition was comprised of businessmen from St. Catharines, with Frank Sheehan as President. The objectives of the Coalition included individual freedom and responsibility; obtaining maximum value for tax dollars; identifying and exposing irresponsible government policy and practice; the reduction of debt at all levels of government; the elimination of wasteful and unnecessary programmes; encouraging elected officials to regain control of their bureaucracies; and discouraging ‘empire building’ within local government. Early in 1991, the Coalition began advertising for members and financial support, receiving $11 000 from 1100 supporters. The membership consisted of both businesses and private citizens, eventually reaching 3500 members. The Coalition formed several committees, each one responsible for monitoring a public sector, such as municipal councils, school boards, police services and regional council. The Coalition worked towards achieving their objectives through presentations given to these groups by the committee leaders, as well as through ‘letters to the Editor’ and advertisements in local newspapers. Frank Sheehan resigned as President in 1995, in order to run as a Conservative candidate in the Provincial election. In June 1995, Charles Atkinson was elected President. The recent election of the Conservative government (led by Mike Harris) resulted in the expectation that many of the Coalition’s objectives would be achieved by the newly elected government. Accordingly, it was decided that the organization would operate in a reduced capacity. The Coalition was terminated in April, 2003, after several years of little or no activity.

Influence of individual ethical orientation on tax compliance: evidence among Ghanaian taxpayers

Even though Africa has constantly emphasized the need to reduce deficit financing through mobilization of more internal revenues, this has not been achieved. Perhaps encouraging voluntary tax compliance can improve internal revenue mobilization. This study explores the relationship between ethical orientation and tax compliance and finds that ethical persons are generally more tax compliant than unethical persons but are more influenced by considerations of tax rate and withholding positions compared to unethical persons. The findings of this study differ from Reckers et al. in a number of ways and contribute to the literature by providing a possible explanation of the cause(s) of tax non- compliance.

The government as dominant shareholder : how should the taxpayers' ownership rights be exercised? : hearing before the Subcommittee on Domestic Policy of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Eleventh Congress, first session.

Mode of access: Internet.

Seventy points on the income tax; common errors of taxpayers in reporting net income under the federal income tax law

Mode of access: Internet.

Tax havens and their use by United States taxpayers : an overview : a report to the Commissioner of Internal Revenue, the Assistant Attorney General (Tax Division) and the Assistant Secretary of the Treasury (Tax Policy) /

Mode of access: Internet.

Taxpayers' bill of rights : hearings before the Subcommittee on Private Retirement Plans and Oversight of the Internal Revenue Service of the Committee on Finance, United States Senate, One hundredth Congress, first session, on S. 579 and S. 604.

"June 22, 1987"--Pt. 2.

Tribunal de Contas: defesa do dinheiro público também no caso-BES

Numa altura em que continuam em vigor uma série de misteriosos e injustos contratos de PPP’s, contratos futuros-swap e rendas artificiais outorgadas a lucrativos grupos económicos – e mais desfavoráveis às contas do Estado e contribuintes, como várias instituições e personalidades têm alertado em público incluindo a imprensa internacional -, a defesa dos dinheiros públicos assume cada vez maior importância. Abstract: At a time when still in force a series of mysterious and unjust PPP contracts, future swap contracts and artificial rents granted to profitable economic groups - and more unfavorable to the state and taxpayers of all, as several institutions and personalities have warned in public including the international press - the defense of public money is increasingly important.

Defensoria do contribuinte: instrumento da relação administração tributária vs. contribuinte

Mestrado em Fiscalidade

A liquidação do IRS: uma análise à actuação oficiosa

Mestrado em Fiscalidade

Contribuição sobre o setor bancário: um contributo para o estudo das suas motivações e condicionantes à sua implementação na União Europeia

Mestrado em Fiscalidade

O crime de fraude fiscal: o impacto na receita pública do Estado

Orientador: Doutor, José Domingos Silva Fernandes

Adaptação do IRC ao novo Normativo Contabilistico - O 1º ano de aplicação

Mestrado em Fiscalidade

Contributo das relações públicas na comunicação do plano estratégico de combate à fraude e evasão fiscais e aduaneira 2012/2014

Trabalho de projeto apresentado à Escola Superior de Comunicação Social como parte dos requisitos para obtenção de grau de mestre em Gestão Estratégica das Relações Públicas.

Planeamento fiscal abusivo: exemplificação de alguns esquemas

Dissertação de Mestrado apresentada ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Contabilidade e Finanças sobre a orientação do Doutor José Campos Amorim.

O sigilo bancário e a fraude fiscal

Tax evasion and fraud threaten the economic and social objectives of modern tax systems, precluding the state funding for the satisfaction of collective needs and the fair distribution of wealth, being a violation of basic principles and values of our society. In tax law, to give tax administration the necessary powers to supervise and control the information provided by taxpayers and combat tax evasion and fraud, over the last years the grounds for a derogation of bank secrecy without judicial authorization have been extended, which raises some constitutional compatibility issues. Similarly, this tendency of making this legal regime more flexible and increasing automatic exchange of information has been followed by the European Union and the international community. Banking secrecy, as a professional secrecy, is an instrument to protect the right to privacy but also appears as an anti-abuse and repressive mechanism of evasive and fraudulent behaviors. Because of the conflict of interests will always be necessary to make a practical agreement between them, ensuring the legality and the due guarantees of the taxpayers but also an effective way to combat tax evasion and fraud. Bank secrecy cannot be one method to, behind the right to privacy, taxpayers practice illegal activities. But the practice of these irregular conducts also does not justify a total annihilation of the right to banking secrecy, uncovering all documents and bank information’s. Although considering the legislative changes, the administrative derogation of bank secrecy will always be what the tax administration does of it.