[First-] Fifteenth Report of the Board of Tax Commissioners Made to the Governor of the State of Rhode Island

Continued by the Biennial Report of the Division of State Taxation, Dept. of Revenue and Regulation (Rhode Island. Dept. of Revenue and Regulation. Division of State Taxation)

Biennial report of the State Board of Tax Commissioners.

At head of title, 1905/06-1914/16: State of Washington.

Reports of town officers and school committees, with list of tax payers and taxes, in the town of Keene.

Description based on: 1871-72.

Annual conference of the State Board of Tax Commissioners and the County Assessors of the state of Indiana ... Proceedings and rules.

Mode of access: Internet.

Tax court digest; a digest of all reported decisions and appealed memorandum opinions of the Board of Tax Appeals and Tax Court of the United States, from July 16, 1924 to date.

Tax Court digest: current report is issued with it, with separate numbering

Payment of tax by electronic fund transfer.

Mode of access: Internet.

Procedure and practice before the United States Board of Tax Appeals

Mode of access: Internet.

Washington State Surplus, Creating a Larger Return on Investment of Tax Payer Dollars

The topic of this study is Washington State vehicle surplus and whether a higher yield on tax payer investment in the purchase, sale and use of state motor vehicles can be achieved. The hypothesis that will be addressed is: Can Washington State create a higher return on investment from tax payer dollars by donating vehicles to automotive training programs? I explore this topic by asking, a) What is the current policy? b) What is the perception of automotive educators on that policy? c) What are the returns currently and could they be improved through policy change? The methodology for testing is by obtaining quantitative data from the state and other entities on vehicle purchases, costs, and responses to surveys by automotive educators in the state. Qualitative data will be explored in context to the policies, and education then incorporating it into a Cost/Benefit analysis on the return on investment to taxpayers.

Bureaucratic reform in post-Asian crisis Indonesia:the Directorate General of Tax

Our research examines a key aspect of the extensive bureaucratic reform program that was applied to the Indonesian public sector following the Asian Economic crisis. The organisation we focus on is the Indonesian Directorate of Tax. The reforms moved the case organisation towards more bureaucratic organisational arrangements. The most notable elements of the reforms related to the organisational efficiency and changes in administrative style and culture. An ethnographic approach was adopted, in which the researcher was immersed in the life of the selected case organisation over an extended period of time. This research extends a thin literature on the topic of management control and culture in the Indonesian context. Also, this paper fills a gap in the theoretic approaches for studying bureaucracy, which is dominated by western conceptualisations. This paper provides a reminder to policy makers (including organisation such as the World Bank and the International Monetary Fund) of the consequences of neglecting cultural influences when conducting bureaucratic reform.

The determinants of tax haven FDI

This paper examines the determinants of a multinational enterprise’s (MNEs) decision to set up tax haven subsidiaries. We adapt the Firm-specific advantage–Country-specific advantage (FSA–CSA) framework and construct a number of empirically testable hypotheses. The analysis is based on a database covering 14,209 MNEs in twelve OECD countries. We find that the variety of capitalism of a MNEs home location and the level of technological intensity has a strong impact on this decision. We also find that the home country corporate tax rate has a minimal impact. This suggests that corporate tax liberalisation is unlikely to deter MNEs from undertaking this activity.

A gazdaságpolitikai döntéshozatal nemzetek fölötti centralizációja és a közösségi gazdaságtan. Az adóverseny elméletének néhány tanulsága (Supranational centralization of economic policy-making and community economics: some lessons from the theory of tax competition)

Mennyiben képes jelenleg a közösségi gazdaságtan az adópolitikák nemzetek fölötti centralizációjára vonatkozó politikai döntések megalapozására? Válaszunk röviden az lesz, hogy a közösségi gazdaságtan főárama - noha számos releváns gazdasági és politikai tényező hatását sikeresen elemzi - jelenleg nem kínál kielégítőnek tekinthető döntési kritériumokat a döntéshozók számára. Ennek oka, hogy központi szerepet játszik benne egy, a modellek szempontjából exogén és a közgazdasági elmélettől idegen tényező: a kormányzatok jóindulatára, pontosabban annak mértékére vonatkozó premissza. Tanulmányunk az adóverseny fiskális föderalista elméletét vizsgálja, és megpróbál általánosabb szinten is a közszektor gazdaságelméletének jelenlegi állapotára, valamint továbbfejlesztésére vonatkozó tanulságokat levonni. A kiutat az elméleti zsákutcából a kormányzati működés és döntéshozatal, valamint a kívánatos gazdaságpolitikai döntések elméletének összekapcsolása jelentheti. Erre megtörténtek az első kísérletek, de a szisztematikus és átfogó elemzés egyelőre várat magára. / === / How far can community economics provide a basis for political decision-making on supranational centralization of taxation policies? The short answer here will be that although the mainstream of community economics succeeds in analysing many relevant economic and political factors, it fails at present to provide satisfactory criteria for decisionmakers. This is because a central role is played in it by a factor exogenous to the models and alien to economic theory: the premise of the measure of goodwill from governments. The study examines the fiscal federalist theory of tax competition. It tries to draw conclusions, on a more general level, about the present state of the economic theory of the public sector and future development of it. The way out of the theoretical blind alley could be to link the theories of government operation and decision-making and of desirable economic-policy decision-making. The first attempts to do so have been made, but a systematic and comprehensive analysis is still awaited.

The public interest of sports at non-profi t sports organizations that are supported by the government

This paper analyses the concept of public interest in sport and the criteria that must be taken into consideration in terms of Government support to clubs and sports associations. The data was collected through semi structured interviews that were applied to nine sports directors with board responsibilities: seven of them from sport clubs and sport associations, and two of them from public administration. The directors pointed out that sport is considered to be of public interest when: it is developed in the concept of “sport for all”, provides health benefi ts and serves as a means of education and social development. Regarding advantages used with public utility status, tax benefi ts and partnerships with the sports system organizations were the most mentioned aspects. Given a better use of fi nancial resources provided by public administration to clubs and associations, sport directors believe that the Government should have a strategy focused on setting priorities and ranking fi nancing criteria for sport. If the government had that strategy, the development of sports results would be much better. The participants also suggest that the Government should conduct an assessment of the social role of sport clubs and associations, according to the public and social interest of sport. In conclusion, sport and physical activity should be considered as public interest activities, provided that: are able to ensure positive effects on health plans and wellness, provide a qualitative and sustainable sport development, improve economic and social development of a population.

The love of a sage or the command of a superior: The natural law doctrines of Leibniz and Pufendorf

The study of natural law theories is presently one of the most fruitful areas of research in the studies of early modern intellectual history, and moral and political theory. Likewise the historical significance of the Enlightenment for the development of modernisation' in many different forms continues to be the subject of controversy. This collection therefore offers a timely opportunity to re-examine both the coherence of the concept of an early Enlightenment', and the specific contribution of natural law theories to its formation. The works of major thinkers such as Grotius, Hobbes, Locke, Malebranche, Pufendorf and Thomasius are reassessed, and the appeal and importance of the discourse of natural jurisprudence both to those working inside conventional educational and political structures and to those outside - such as in the Huguenot diaspora - is evaluated. This volume will therefore be of importance to all those readers concerned to study the character of the debates in the period 1650-1750 surrounding moral and political agency, sovereignty and obligation, and the legitimation of religious toleration in the divergent states and patriotic contexts of Europe.

Da prova: na atuação policial e no âmbito da infração tributária

Relatório de atividade profissional de mestrado em Direito Judiciário

Controlo e limites dos princípios constitucionais da proporcionalidade e da igualdade no contexto da inspeção tributária

Dissertação de mestrado em Direito Tributário e Fiscal