Suchergebnisse

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for evasion is a function of undeclared income or (2) the penalty depends on the amount of taxes evaded, and authorities use information about income generated by the decision about a tax buyout offer when setting audit probabilities. Since individuals will only utilise a tax buyout if they are better off, higher tax revenues imply that such contracts can be Pareto-improving.

Cover Page -- Title Page -- Copyright Page -- Table of Contents -- Overview -- Why a national multistate income tax course? -- Tax formula for multistate corporate taxpayers -- Irregular corporate tax structures -- Chapter 1 -- Interstate Activity and Nexus -- Nexus defined -- What we know and where to go from here -- Chapter 2 -- Calculation of State Taxable Income: Modifications -- Additions -- Subtractions -- Chapter 3 -- Filing Methods for Multistate Taxpayers -- Separate, consolidated, or combined filing -- The landmark cases -- Multistate Tax Commission -- Chapter 4

Citation: Noble, O.E. The income tax. Senior thesis, Kansas State Agricultural College, 1897. ; Morse Department of Special Collections ; Introduction: In this economic and bread seeking age, it seems to me that the greatest question that could come before a democratic people, is their method of taxation. Our present taxes are unjust from their very principles; the Income Tax is objectionable principally because the people have not been cultivated to such a system. Then what remains for us to do? It remains for us to teach the masses that there can be no justice in taxation and hence no progress in social development, until the government knows the amount of revenue each person enjoys. Then again the greatest draw back today against any advance in Political Economy is the lack of proper statistics, because the people do not keep an account of their business. Hence the government runs its business in the same careless and loose way. Probably the greatest work of the twentieth century will be the establishment of the system of the Income Tax.

The income tax is one of the most frequent tax levied by the government and pay taxes is an obligation for the people of Indonesia. In addition, in the Islamic religion is also the obligation to pay zakat profession for those who have fulfilled the nisab to pay zakat. The government has issued regulation PP. 60 of 2010 concerning Zakat or compulsory religious contribution that may be deducted from gross income referring to Law No.38 of 1999 and then renewed to become law No.23 of 2011 on the management of zakat. This is done so as not to double load. This research is conducted on shipping company is to calculate and analyze the appropriateness of zakat application as deduction of income tax of employee (PPh 21) with zakat management law. 23 of 2011.Research coverage on the application of professional zakat (Zakat Law No.23 of 2011 on Zakat Management) as a deduction of income tax of employees (Tax Law No. 36 of 2008). The research was conducted at Sailing Company in Samarinda, East Kalimantan Province. This study uses employee payroll data in 2015. This study uses the following analytical tools: (1) The tax rate stipulated on the taxable income of the individual taxpayer in the country, as set forth in article 17 paragraph 1 of Law No.36 of 2008; (2) Non-Taxable Income (PTKP) Article 7 paragraph 1 Law No.36 of Law No.36 of Year 2008; 3) Income Tax (PPh) Article 21 of Law No.36 Year 2008; (4) of Law no. 23 Year 2011 About Management of Zakat Chapter IV Article 11 on Calculation of Nisab and Haul Zakat.