990 resultados para Tax assessment.
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Description based on: Feb. 1991.
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Authorized by the Board of Supervisors.
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Cover title: Manual of assessment principles, practices and procedures of the Detroit Board of Assessors.
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At head of title: State of Louisiana.
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The purpose of this paper is to explain the features of the new provisions for the refund of imputation credits, which are contained in the New Business Tax System (Miscellaneous) Act (No1) 2000.1 The provisions have been introduced to ensure that: certain eligible resident taxpayers are taxed on their dividend income at their personal marginal rate of tax; and certain eligible resident nonprofit organisations can apply their tax exemption on their dividend income. The provisions are contained in Division 67 of the Income Tax Assessment Act 1997 for refunds to resident individuals and superannuation entities and Division 7AA of Part IIIA of the Income Tax Assessment Act 1936 for refunds to endorsed income tax exempt charities and certain deductible gift recipients.
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Esse trabalho se propõe a demonstração que o atual procedimento fiscal para o lançamento de ofício carece de um realinhado com os valores constitucionais da democracia e eficiência através da introdução do direito ao contraditório antes da constituição do crédito tributário. Apesar da redemocratização do país e o reconhecimento e valorização do constitucionalismo como sistema jurídico, ainda se adota no Brasil um sistema inquisitório no procedimento de constituição dos créditos tributários pelo lançamento de ofício. O que significa a vedação ao contribuinte da iniciativa de manifestação para demonstrar a inocorrência dos fatos lhe imputados pela fiscalização. A sua participação durante o procedimento se caracteriza pela passividade, quando se limita ao atendimento das intimações para a apresentação das provas e esclarecimentos do interesse da administração tributária; portanto, o contribuinte não participa da formação do ato administrativo de lançamento tributário, apenas cumpre deveres legais. Assim, procuramos demonstrar que apesar da existência de um processo administrativo fiscal após o lançamento e a suspensão da cobrança, o crédito tributário constituído provoca efeitos jurídicos imediatos negativos aos contribuintes, o que justifica o contraditório durante o próprio procedimento de lançamento e não apenas durante o processo que se forma posteriormente. Também enfatiza-se o reconhecimento desse direito ao apontar a contradição entre a necessária colaboração do contribuinte para a revelação dos fatos geradores de efeitos tributários contra si mesmo e a adoção no Brasil de um sistema inquisitório tomado emprestado dos inquéritos policiais.
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When the theme for the 2008 Australasian Tax Teachers’ Conference was announced (The Devil’s in the Detail), the author immediately thought of the non-commercial losses provisions. These provisions are contained in Division 35 of the Income Tax Assessment Act 1997 (Cth) (‘ITAA 1997’) and restrict individuals from offsetting losses from non-commercial activities against other income.
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Commentators have made a number of unsubstantiated claims about why the lower of cost and market rule had become the accepted method of valuation. It is demonstrated that none of these explanations can be substantiated. Leon Festinger's theory of "dissonance reduction" is used to explain why the significant criticisms of the rule have been ignored.
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Mode of access: Internet.
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"Issued August 1980."
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Public Act 93:248 requires the Property Tax Appeal Board to file an annual report that contains the following information for each county: (1) the total number of cases for commercial and industrial property requesting a reduction in assessed value of $100,000 or more for each of the last 5 years; (2) the total number of cases for commercial and industrial property decided by the Property Tax Appeal Board for each of the last 5 years; and (3) the total change in assessed value based on the Property Tax Appeal Board decisions for commercial property and industrial property for each of the last 5 years.
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" ... the Commission's fifth examination of property taxes in Illinois. The previous reports, released in 1990, 1997, 2001, and 2005, provided a history of the property tax as well as an examination of the property tax cycle, equalized assessed value, property tax exemptions, and property tax relief. This report is an update and will focus on the trends associated with equalized assessed value, property tax extensions, and property tax relief."
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" ... The Commission's fourth examination of property taxes in Illinois. The previous reports, released in 1990, 1997 and 2001, provided a history of the property tax as well as an examination of the property tax cycle, equalized assessed value, property tax exemptions, and property tax relief. This report is an update and will focus on the trends associated with equalized assessed value, property tax extensions, and property tax relief." -- p. 3.
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Mode of access: Internet.