Suchergebnisse

The aim of the book is to understand how India's Unique Identification Number (Aadhaar) will make the poor free. Although Aadhaar's contribution to food security, employment generation, education, and public health is rather modest, it does create a platform for the financial inclusion of the poor. Through this platform, Aadhaar brings to the poor government subsidies directly in cash, and thus gives them the wherewithal for being consumers for the market. Through its focus on the process dimensions, the book succeeds in providing a stronger understanding of public policy processes in the Indian context.

Abstract
The current investigation examined the number of teams fans list as rivals of teams they follow closely, moderately and casually. It was hypothesized that there would be positive correlations between the level of identification for a team and the number of teams listed as rivals, and that evaluations of rival teams would be most negative for teams followed closely, followed by teams followed moderately, and then teams followed casually. Further, we expected negative relationships between identification and evaluations of the rivals. The final two hypotheses concerned predictors of estimates of the likelihood of watching rivals' games: participants would report being more likely to watch rivals of closely followed teams and that identification would account for a significant proportion of unique variance in desire to watch rival games. Students from several universities completed a questionnaire packet assessing identification for and perceptions of rivals of teams they follow closely, moderately and casually. The results indicated strong support for the hypothesized patterns of effects.

This paper addresses the issue of capital tax competition among an arbitrary number of countries. Countries are allowed to be asymmetric not only in their population endowment but also in their capital endowment per inhabitant. National governments tax capital and labor in order to finance a public good. Asymmetric capital taxation arises at equilibrium leading to a distortion on the international capital market. We provide conditions for the existence of a Nash Equilibrium. We fully characterize how equilibrium taxes and welfare levels depend upon countries population and capital endowments.

This paper addresses the issue of capital tax competition among an arbitrary number of countries. Countries are allowed to be asymmetric not only in their population endowment but also in their capital endowment per inhabitant. National governments tax capital and labor in order to finance a public good. Asymmetric capital taxation arises at equilibrium leading to a distortion on the international capital market. We provide conditions for the existence of a Nash Equilibrium. We fully characterize how equilibrium taxes and welfare levels depend upon countries population and capital endowments.

The article considers the features of investment tax deduction (credit) from the economic and accounting points of view. The research is based on the analysis of the US practice from 1962. The methodological approaches to accounting of investment tax credit developed by the Accounting Principles Board in 1962–1964 are analysed. Two forms of influence of investment tax credit on the financial position of the organisation are distinguished: (1) the tax credit is a supplement to the mechanism of depreciation deductions; (2) its application reduces the tax base of the asset by the amount of the investment tax credit or to zero. It is determined that investment tax credit is a special form of financial subsidy, the economic benefits of which lie in the part of the tax flow, as the state waives the taxes due to it for the sake of stimulating investments. Three approaches of investment tax credit accounting are characterised: (1) contribution to capital; (2) cost reduction; (3) tax reduction. The author's approach to the recognition of investment tax credits is proposed for two situations: (1) the application of the tax benefit does not affect the tax base of the asset; (2) the tax base of the asset is reduced to zero or by the amount of the investment tax credit. It is determined that the investment tax credit is not a deferred tax; however, the realisation of the investment tax credit may affect the tax base of the asset, resulting in the need for interperiod allocation of tax effects at the initial recognition of the asset. It is concluded that a deferred credit account should be used to record a "liability" to the government until the full benefit of the investment tax credit has been realised by the entity; therefore, the deferred credit account should be amortised as the rights to the tax benefit become fixed. It is also emphasised that the specific nature of the investment tax credit does not allow the deferred credit account to be related to the deferred income account, as the deferred income account follows the principle of matching income and expenses, while the deferred credit account is used to reconcile the tax cash flow with the financial cash flow; therefore, the deferred credit is treated primarily as an accounting liability and not as deferred income.

The surface water tax creates different perceptions due to differences in the imposition of taxes regulated in regional regulations and contracts of work, one of which contains tax provisions that apply specifically. This study discusses a review of the arguments for the Judicial Review Decision Number 2791/B/PK/PJK/2019). This study uses literature research methods. The results of this study concluded that the panel of judges granted the appeal applicant on the basis that the Papuan provincial government could not collect surface water tax because it was not in accordance with article 32A and article 33A of the income tax law and the contents of the contract of work.

Core Banking Solutions were installed by the bankers' long back in 1970's to meet the requirements of the customers anywhere and at any time electronically as well as through other branches and banks. Core Banking channels enable the customers to conduct their banking transactions directly without approaching the bank branches. With the launching of Digital India campaign by the Indian Prime Minister Sri Narendra Modi on 2nd July 2015, the concept of Core banking received greater momentum in India. Channels of Core Banking, particularly Internet banking, ATMs, RTGS/NEFT are highly useful for making all sorts of payments including payment of GST. GSTN (Goods and services Tax Network) is a non profit non government organisation vested with the powers to administer GST in India. It is the technology backbone for GST in India. For the payment of GST, one has to register under GSTN (Goods and Service Tax Network) and obtain GSTIN (Goods and Service Tax Identification Number) from this organisation. This paper is an attempt made to study the opinions of businessmen in general regarding GSTN registration and what role Core banking channels like Internet banking, Debit Cards/Credit cards; NEFT/RTGS play in meeting their requirements as regards payment of GST. Study is based on the opinions of selected businessmen of Mangaluru city. Opinions of 100 respondents are collected by using a questionnaire. Study is empirical and descriptive in nature. Secondary data is incorporated from newspapers and internet.

Intro -- Inhaltsübersicht -- My German Tax Return: A step-by-step guide to file your taxes in Germany -- 1 Vorwort -- 2 Tax returns: The Basics -- 2.1 Who has to file a tax return? -- 2.2 What is the tax identification number? -- 2.3 What belongs in a tax return? -- 2.4 How do I prepare a tax return? -- 2.5 How do I file my tax return? -- 2.6 By when do I have to submit my tax return? -- 2.7 Which tax office do I submit my tax return to? -- 2.8 Tax classes and types of assessment -- 2.9 Tax tips: Where do tax lump sums apply and where do I need proof? -- 3 Fill-in Assistance for the most important forms -- 3.1 What is the »eDaten« (»eData«) all about? -- 3.2 Mantelbogen, Hauptvordruck ESt 1 A (Covering sheet, main form ESt 1 A) -- 3.3 Anlage Sonderausgaben (Special Expenses Annex) -- 3.4 Anlage Außergewöhnliche Belastungen (Extraordinary Expenses Annex) -- 3.5 Anlage Haushaltsnahe Aufwendungen (Annex for Household-related Expenses) -- 3.6 Anlage N (Annex N) -- 3.7 Anlage Vorsorgeaufwand (Pension Expenses Annex) -- 3.8 Anlage Kind (Annex Child) -- 3.9 Application for child benefit -- 4 After the tax return: Am I really done now? -- 4.1 How long do you have to check a tax assessment notice? -- 4.2 Attention: Several notices on one paper -- 4.3 Objection: Form, deadline and costs -- 5 Tax lexicon: Important terms you should know.