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The main aspects of formation of taxing system after the independence renewal are analysed in this article. Also questions of taxes grouping are observed since 2004 year when a new economical clasification of state and municipalities revenue came into force. Particularly research of tendencies of businessman attitude towards taxes attract most attention (how they value taxing system in various activities and among various size of enterprises).While analyzing taxes in aspect of their influence on natural persons and legal entities it is evident that taxes are constituent of any purposeful production and commercial activity, i.e. business. Everybody has to pay (or must pay) taxes: persons who go for individual economical commercial business and personal business enterprises that develop such activity, also various kinds of partnerships (real, commandite, stock and joint-stock) and budgetary organizations. Revenue (benefit) and added value, wage for employed workers, dividends of shareholders, acquest and so on are taxable by corresponding taxes. It is safe to say that business enterprise paid taxes are the same necessary input such as salaries, cost of goods (services). accounts for home and communal accommodations and so on. Some do not tend to the same reasoning because business also could be developed successfully without any taxation (even financially more marked). That is true because if business enterprises do not pay taxes they would have bigger possibilities for growing up and increasing results of their activities.So, different from other liabilities (that businessman could affect by forecasting implementation of market transactions and dates, negotiating conditions, terms and amounts of financial accounts) of particular business activity establishment and development, taxing liabilities are the most difficult controllable and predictable business liabilities. After all it is impossible to negotiate with government neither that selling extents decreased and it is not enough money to pay taxes nor that rate of tax is too big and payable amount is too large. Practically taxes pierce all economical and commercial business activities (supply, production, realization, marketing, cash flow).Conclusions can be made on accomplished analysis ground that taxes are constituent of any purposeful production and commercial activity, i.e. business and that big taxes block business development. Taxes are a very sensitive field for businessman. Though taxes are constantly reformed, various methods of taxation and tollage are applied, businessman tend to value taxing system more and more sceptical. Negative attitude towards profit (revenue) tax increased among managers of organizations of all kind of activities except for field of financial mediation and transport. Particularly this position is sharp among enterprises that tackle communal, social and personal maintenance activity, also manufacturing and construction. The part of transport and financial mediation enterprises increased that profit tax retarded to develop economical financial activity usefully. The part of health and social work, construction organizations, hotels and restaurants also increased that profit (revenue) kept down. Though number of businessman who marked negative influence of value added tax on their business development rather decreased meantime it reaches almost half of all questioned respondents. Results of research of mentioned influenced reveal that VAT social economical meaning increases lately. ; Centrinė ir vietinė valdžia, kad galėtų valdyti ir administruoti, atlikti joms keliamas funkcijas (pareigas), tradiciškai parodyti reikiamą rūpinimąsi skurstančiais ir socialiai remtinais gyventojais ir suteikti jiems paramą, kuo ilgiau išsilaikyti "viešpatavimo olimpe", apmokestina žmones ir verslo įmones įvairiomis piniginėmis prievolėmis, t. y. valstybiniais ir vietiniais mokesčiais. Šiuo požiūriu netgi teigiama, kad pagrindinis valstybėje vykdomos mokesčių politikos tikslas - panaikinti nedarbą ir infliaciją, daryti teigiamą poveikį visuminei paklausai. Todėl mokesčiai buvo ir bus, nes atsirado susikūrus valstybei ir bus, kol galios valstybė.Atkūrus nepriklausomybę, Lietuvoje mokesčių sistema formavosi kartu vykstant ir kitoms reformoms: keitėsi nuosavybės formos, kainodara, bankų sistema, pinigų ir kredito strategija ir pan. Kiekvieną žingsnį kuriant ir tobulinant nacionalinę mokesčių sistemą daugiausia lėmė sprendimai kitose srityse: bendra ekonominė padėtis, infliacijos lygis, valstybės pinigų ir kredito politika, privataus verslo sektoriaus ir valstybės kontroliuojamos ūkinės komercinės veiklos santykis bei sąveika.Mokesčiai atitinkamai veikia ekonominį funkcionavimą. Šis poveikis gali kisti priklausomai nuo mokesčių rūšies. Antra vertus, svarbu, iš ko ir kokio dydžio mokesčiai imami. Kuo didesni mokesčiai, tuo daugiau nepatogumų ir rūpesčių sukeliama žmonėms (jų vartojimas sumažėja ta dalimi, kokią jie sumoka sumą mokesčių pavidalu į valstybės iždą), padaroma žalos verslo įmonėms, kartu - šalies ekonomikai. Padidinus mokesčius, dažnai efektas priešingas - mokestinės įmokos į valstybės ir savivaldybių biudžetus sumažėja, nes mokesčių mokėtojai ima piktnaudžiauti įstatymais ir yra linkę verstis nelegalia gamybine ar komercine veikla.Reikėtų pažymėti, kad dauguma Lietuvoje dirbančių verslininkų aiškiai supranta, jog mokesčiai - legalios ūkinės ir komercinės veiklos stabilumo ir saugumo pamatas. Ir nors jie sąmoningai moka savo uždirbtų pajamų (pelno) dalį valstybei, tačiau negali logiškai pateisinti kol kas pas mus įsivyravusios situacijos, kodėl visokios diskusijos apie mokesčių panaudojimo efektyvumą ir bendros apmokestinimo naštos didėjimą dažnai laikomos "eretiškomis", valdžios funkcionierių bandomos įvardyti netgi vengimu mokėti mokesčius ir pan.

Taxing Women comprises both an insightful, critical analysis of the gender biases in current tax laws and a wake-up call for all those concerned with gender justice to pay more attention to the pervasive impact of such laws. Providing real-life examples, Edward McCaffery shows how tax laws are actually written to punish married couples who file jointly. No dual-income household can afford not to read this book before filing their taxes."Taxing Women is a must-have primer for any woman who wants to understand how our current tax system affects her family's economic condition. In plain English

In the United States, many low-income citizens are being held to a harsher standard than wealthier citizens — these low-income citizens are being asked to relinquish their privacy in order to obtain the public assistance they need, whereas wealthier individuals are not subjected to similar levels of public scrutiny for government benefits that they claim. Giving up privacy can have devastating effects on individuals' lives — they may suffer various dignitary harms, may experience repressed abilities to express themselves, and may even be coerced into important life decisions by the government. This situation presents a unique problem to the neediest in our society: they can either give up their privacy in order to receive benefits they are otherwise eligible for, or they can retain their private lives and suffer an economic burden in the amount of the foregone benefits. This choice may not seem outrageous to many in the United States, but it presents a serious issue for our society. Under the current system of public benefits administration, we ask a vulnerable segment of our citizenry to surrender significantly more information about themselves to their communities and to the government than we ask of any other segment, and it is not clear that valid justifications for this system exist. Many have researched the effects of various procedural requirements for receiving various forms of public assistance. This Article follows that research and contrasts the economic effects of those requirements on eligible individuals who forego their benefits with the privacy harms created by those requirements for those who submit to them. Government actors must consider this balance to ensure that the burden we put on those receiving public assistance is fair and efficient. By considering that balance differently — through the lens of taxation — this Article hopes to shed light on a disturbing situation and to help frame the discussion for potential reform.

The cash economy enables, or at least significantly simplifies, many tax evasion schemes. This is not surprising; after all, cash transactions can go unreported and therefore remain concealed from both regulators and creditors. The tax collector operates as both a creditor and a regulator, which means that cash transactions impose negative externalities on tax collection and administration. These externalities could be corrected through a relatively simple Pigovian tax that would be imposed, prior to cash-mediated transactions, every time cash was withdrawn from the financial system. Tax authorities would not collect any tax when cash would be deposited. This article argues that such a cash tax would make tax collection both easier and more accurate. If a cash tax were imposed, most of the legitimate economy would shift to non-cash exchange methods. In such a setting, cash transactions would be effectively limited to two categories: low-value transactions and transactions that benefit from the anonymity associated with cash. Transactions associated with tax evasion and other types of criminal activities likely comprise most of the latter category. Hence, because cash would comprise a relatively small portion of the formal economy's turnover, there are good reasons to believe that cash owners operating in the underground economy would be unable to roll over most of the cash-tax burden. This means that most of the cash-tax incidence would fall on those who use cash to engage in tax evasion or other forms of unreported behaviors. Such a cash tax would therefore reduce the lack-of-tax benefit associated with cash-based tax evasion along with the inequities and inefficiencies associated with it. Furthermore, it would allow policymakers to comprehensively address the externalities associated with unreported transactions in the cash economy.

Cloud computing services are increasingly hosted on international servers and distributed amongst multiple data centres. Given their global scope, it is often easier for large multinational corporations to effectively circumvent old taxation schemes designed around the concept of territorial jurisdiction and geographical settings. In view of obtaining tax revenues from these online operators whose business is partially carried out in France, the French government recently issued a report emphasising the need for new taxation rules that would better comply with the way value is generated in the digital economy: at the international level, it is suggested that taxation should be calculated according to the place of interaction with end-users; at the national level, the report suggests to introduce a transitory tax on data collection in order to promote innovation and encourage good online practices.

Intro -- TAXING U.S. MULTINATIONAL CORPORATIONS POLICY OPTIONS AND CONSIDERATIONS -- TAXING U.S. MULTINATIONAL CORPORATIONS POLICY OPTIONS AND CONSIDERATIONS -- CONTENTS -- PREFACE -- Chapter 1 OPTIONS FOR TAXING U.S. MULTINATIONAL CORPORATIONS* -- SUMMARY -- Current Federal Tax Treatment of U.S. Multinational Corporations -- Policy Options -- A Worldwide System -- A Territorial System -- Other Options -- TWO BASIC APPROACHES TO TAXING MULTINATIONAL CORPORATIONS -- FEDERAL TAX TREATMENT OF U.S. MULTINATIONAL CORPORATIONS -- The Federal Corporate Income Tax -- U.S. Rules for Taxation of Income Earned Abroad -- Limits on Foreign Tax Credits -- Deferral of Taxes on Foreign Income -- Using Excess Credits to Shelter Income Repatriated from Low-Tax Countries -- Combining Deferral and Excess Credits -- Deductions for Expenses -- Limits on Deferral -- Impact of Foreign Tax Credits and Deferrals on Federal Revenues -- EFFECTS OF THE FEDERAL TAX TREATMENT OF U.S. MULTINATIONAL CORPORATIONS -- Location of Investment -- Profit Shifting -- Differing Treatment of Entities and Income -- Transfer Pricing -- Estimates of Profit Shifting -- Budgetary Effects of Decisions About Location and Profit Shifting -- POLICY OPTIONS -- Move More Toward a Worldwide Approach -- Eliminate Deferral -- Eliminate Deferral for Certain Countries -- Eliminate Deferral Related to Goods Produced Abroad -- Move Toward a Territorial Approach -- Exempt Active Dividends Earned Abroad from U.S. Taxation -- Apportion U.S. and Foreign Income by Formula -- Other Options -- Restructure the Foreign Tax Credit -- Treat Entities and Income Consistently -- Eliminate Check-the-Box Rules -- Defer Interest Deductions Related to Deferred Income -- APPENDIX: CORPORATE TAX RATES -- Statutory Corporate Income Tax Rates -- Average Tax Rates -- Effective Marginal Tax Rates -- End Notes

The Studi di Settore are used by the Italian tax administration to calculate reference revenue levels for small businesses and provide a kind of cut-off level for tax audits. Recently new rules have been introduced in order to render the Studi di Settore more efficient in producing realistic estimates, with the aim of reducing the "legalized evasion" that might arise in case of a systematic downward bias. Voices of the involved categories, however, convinced the Government to partially step back. Building upon the standard firm's tax evasion model of Cowell [Cowell, F.A., 2004. Carrots and sticks in enforcement. In: Aaron, H.J., Slemrod, J. (Eds.), The Crisis in Tax Administration. The Brookings Institution, Washington DC, pp. 230-275] and the approach of Santoro [Santoro, A.C., 2006. Evasione delle società di capitali: evidenze empiriche e proposte di policy. In: Brosio, G., Muraro, M. (Eds.), Il Finanziamento del Settore Pubblico. SIEP, Angeli, Milano, pp. 163-186] we show that, under given conditions, a stringency increase might backfire implying a larger overall tax evasion and a smaller tax revenue.

This book examines fundamental issues of principle and practice in the taxation of international corporations. It analyses the economic and wider normative basis of the existing international tax system, and proposes potential reforms, including radical methods of allocating taxing rights based on residence, destination, and formula apportionment.