Tax Administration
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC. Most countries have a tax system in place to pay for public, common, or agreed national needs and …
WikipediaPublications
IISD: International Institute for Sustainable Development · 24 May 2024 English
Detailing an eventful year that saw the IGF Secretariat deliver several new publications, workshops, and events for its growing membership.
Taxation The IGF partnered with the African Tax Administration Forum (ATAF) to research how governments … Environment Programme World Bank REGIONAL African Tax Administration Forum Association of Southeast Asian Nations … Revenue Authority, the IGF and the African Tax Administration Forum organized the Global Conference on …
IISD: International Institute for Sustainable Development · 16 May 2024 English
A guide for governments on defining what should be considered as "strategic" or "critical" based on a series of objective criteria.
value chain, and administrative capacity for tax administration, amongst others. To support the development …
Fraser Institute · 30 April 2024 English
The key purpose of this study is to estimate the resources expended by individuals in complying with the Canadian personal income tax/payroll tax system in 2023. Roughly half of tax …
manageable for tax filers by making the tax administration produce prefilled income tax reports. Such … more man- ageable for tax filers is for the tax administration to produce prefilled income tax reports. … Walpole (eds.), Further Global Challenges in Tax Administration (Fiscal Publications): 331–57. Infodimanche …
Fraser Institute · 3 April 2024 English
As recently as 2014, Alberta had a single 10 percent personal and corporate income tax rate. As a result, it had the lowest top statutory combined federal and provincial/state personal …
more money in the pockets of Albertans. 10 Tax administration and compliance costs Canadians billions of …
BCCLA: BC Civil Liberties Association · 2 April 2024 English
The misalignment between the interests of litigants with private standing and the broader public interest was central to the foundational decisions of Thorson, McNeil, and Finlay, which should have informed …
freedom of expression, police misconduct, and tax administration. As such, the implications of this Appeal … expression; (e) police misconduct; and (f) tax administration. In resolving this Appeal, this Court should … ca/t/7vkv#sec45.34 https://canlii.ca/t/849g#sec93 Tax administration 25. An individual who receives a favourable …
Johnson-Shoyama Graduate School of Public Policy · 28 March 2024 English
WDC oversees the leasing of land for the Dakota Dunes Casino, as well as the ownership and operation of the Dakota Dunes Golf Links, Whitecap Convenience Store, Whitecap Industrial Services, …
Whitecap Dakota First Nation Goods and Services Tax Administration Agreement - January 2, 2009. Retrieved August … ca/en/department-finance/programs/tax-policy/aboriginal/tax-administration- agreements/first-nations-gst/whitecap-d …
BCCLA: BC Civil Liberties Association · 5 March 2024 English
The misalignment between the interests of litigants with private standing and the broader public interest was central to the foundational decisions of Thorson, McNeil, and Finlay, which should have informed …
freedom of expression, police misconduct, and tax administration. As such, the implications of this Appeal … expression; (e) police misconduct; and (f) tax administration. In resolving this Appeal, this Court should … ca/t/7vkv#sec45.34 https://canlii.ca/t/849g#sec93 Tax administration 25. An individual who receives a favourable …
IISD: International Institute for Sustainable Development · 3 November 2023 English
Practical guidance to support developing countries in accurately pricing mineral sales for the purposes of revenue collection.In the mining sector, royalties and corporate income taxes are generally based on the …
and industry experts), capability of the tax administration and regulators, and knowledge of the industry … interpretation of those laws by the respective tax administration. Furthermore, this practice note focuses … Publication 2: The toolkit developed by the African Tax Administration Forum (ATAF) and the German Federal Ministry … interpretation of those laws by the respective tax administration. Furthermore, the framework is not intended … in Paragraph 1.141 of the 2022 OECD TPG, a tax administration should not disregard the actual transaction …
IISD: International Institute for Sustainable Development · 23 June 2023 French
A handbook for policy-makers that presents a menu of innovative fiscal measures to strengthen revenue collection in the mining sector.The world is emerging from a far-reaching energy crisis. As the …
Meaton, M. (2013). How to improve mining tax administration and collection frameworks: A sourcebook. … org/curated/en/576391468330004326/How-to- improve-mining-tax-administration-and-collection-frameworks-a-sourcebook Bouterige …
IISD: International Institute for Sustainable Development · 23 June 2023 Spanish
A handbook for policy-makers that presents a menu of innovative fiscal measures to strengthen revenue collection in the mining sector.The world is emerging from a far-reaching energy crisis. As the …
Meaton, M. (2013). How to improve mining tax administration and collection frameworks: A sourcebook [Cómo … en/576391468330004326/How-to-improve-mining-tax-administration-and-collection- frameworks-a-sourcebook Bouterige …
