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A comparative analysis on tax administration in Asia and the Pacific / / Satoru Araki and Iris Claus
| A comparative analysis on tax administration in Asia and the Pacific / / Satoru Araki and Iris Claus |
| Autore | Araki Satoru |
| Pubbl/distr/stampa | Metro Manila, Philippines : , : Asian Development Bank, , 2014 |
| Descrizione fisica | 1 online resource (85 p.) |
| Disciplina | 336.20095 |
| Soggetto topico |
Taxation - Asia
Taxation - Pacific Area |
| Soggetto genere / forma | Electronic books. |
| ISBN | 92-9254-441-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Tables and Figures; Abstract; Acknowledgments; Abbreviations; Executive Summary; I. Introduction; II. Tax Revenue Collections; III. Institutional Arrangements for Revenue Bodies; A. Organizational Characteristics of Tax Administrations; B. Relationship with the Ministry of Finance; C. Oversight Board of Tax Administration; D. Extent of Revenue Bodies' Autonomy; E. Other Nontax Functions of Revenue Bodies; IV. Internal Organization Design of Revenue Bodies; A. Models of Internal Organization Design; B. Large Taxpayer Unit; C. Office Network; V. Human Resources Management
A. Number of Staff MembersB. Relative Staffing Levels of Revenue Bodies; C. Allocation of Staff Resources by Functional Groupings; D. Staff Attrition Rates; E. Aspects of Human Resources Management; VI. Budget and Expenditure; A. Overall Tax Administration Expenditure; B. Measures of Relative Costs of Administration; VII. Taxpayer Identification and Filing; VIII. Electronic Taxpayer Services; A. Information and Communication Technology and Tax Administration; B. In-House Information and Communication Technology Function; C. Electronic Tax Filing Systems; D. Electronic Tax Payment E. Other Electronic Taxpayer ServicesIX. Tax Audits; A. Audits as a Pillar of Tax Administration; B. Performance of Tax Verification Activities; C. Information Gathering and Search Powers; X. Arrears Collection; A. Tax Debt Management; B. Enforcement Powers; XI. Administrative Arrangements for Tax Disputes; A. Benefits of Administrative Review Systems; B. Institutional Frameworks of the Administrative Review System; C. Operational Performance in Administrative Review; D. Direction for Better Dispute Resolution Systems; Appendixes; 1 Aggregate Tables 2 Tax Administration Bodies Covered in This ReportReferences; Tables and Figures; Tables; 1 Member Composition of Oversight Boards; 2 Delegated Authority of Revenue Bodies; 3 Nontax Functions of Revenue Bodies; 4 Models of Internal Organization Design; 5 Large Taxpayer Unit Operations; 6 Office Network of Tax Administration Offices; 7 Revenue Body Staff Usage; 8 Revenue Body Staff Usage and Related Ratios, 2011; 9 Total Staff and Usage by Major Tax Functional Groupings, 2011; 10 Attrition Rates of Revenue Bodies, 2011; 11 Aspects of Human Resources Management 12 Salary Expenditure for Tax Administration as Percent of Total Expenditure for Tax Administration13 Information and Communication Technology and Human Resources Management Expenditures as Percent of All Expenditures; 14 Tax Administration Expenditures as Percent of Net Revenue Collected; 15 Tax Administration Expenditures as Percent of Gross Domestic Product; 16 Comparison of Registered Taxpayer Populations, 2011; 17 Withholding Regime for Income of Resident and Nonresident Taxpayers; 18 Use of Taxpayer Identifiers for Information Reporting and Matching 19 In-House Information and Communication Technology Function in Tax Administrations |
| Record Nr. | UNINA-9910466148103321 |
Araki Satoru
|
||
| Metro Manila, Philippines : , : Asian Development Bank, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A comparative analysis on tax administration in Asia and the Pacific / / Satoru Araki and Iris Claus
| A comparative analysis on tax administration in Asia and the Pacific / / Satoru Araki and Iris Claus |
| Autore | Araki Satoru |
| Pubbl/distr/stampa | Metro Manila, Philippines : , : Asian Development Bank, , 2014 |
| Descrizione fisica | 1 online resource (85 p.) |
| Disciplina | 336.20095 |
| Soggetto topico |
Taxation - Asia
Taxation - Pacific Area |
| ISBN | 92-9254-441-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Tables and Figures; Abstract; Acknowledgments; Abbreviations; Executive Summary; I. Introduction; II. Tax Revenue Collections; III. Institutional Arrangements for Revenue Bodies; A. Organizational Characteristics of Tax Administrations; B. Relationship with the Ministry of Finance; C. Oversight Board of Tax Administration; D. Extent of Revenue Bodies' Autonomy; E. Other Nontax Functions of Revenue Bodies; IV. Internal Organization Design of Revenue Bodies; A. Models of Internal Organization Design; B. Large Taxpayer Unit; C. Office Network; V. Human Resources Management
A. Number of Staff MembersB. Relative Staffing Levels of Revenue Bodies; C. Allocation of Staff Resources by Functional Groupings; D. Staff Attrition Rates; E. Aspects of Human Resources Management; VI. Budget and Expenditure; A. Overall Tax Administration Expenditure; B. Measures of Relative Costs of Administration; VII. Taxpayer Identification and Filing; VIII. Electronic Taxpayer Services; A. Information and Communication Technology and Tax Administration; B. In-House Information and Communication Technology Function; C. Electronic Tax Filing Systems; D. Electronic Tax Payment E. Other Electronic Taxpayer ServicesIX. Tax Audits; A. Audits as a Pillar of Tax Administration; B. Performance of Tax Verification Activities; C. Information Gathering and Search Powers; X. Arrears Collection; A. Tax Debt Management; B. Enforcement Powers; XI. Administrative Arrangements for Tax Disputes; A. Benefits of Administrative Review Systems; B. Institutional Frameworks of the Administrative Review System; C. Operational Performance in Administrative Review; D. Direction for Better Dispute Resolution Systems; Appendixes; 1 Aggregate Tables 2 Tax Administration Bodies Covered in This ReportReferences; Tables and Figures; Tables; 1 Member Composition of Oversight Boards; 2 Delegated Authority of Revenue Bodies; 3 Nontax Functions of Revenue Bodies; 4 Models of Internal Organization Design; 5 Large Taxpayer Unit Operations; 6 Office Network of Tax Administration Offices; 7 Revenue Body Staff Usage; 8 Revenue Body Staff Usage and Related Ratios, 2011; 9 Total Staff and Usage by Major Tax Functional Groupings, 2011; 10 Attrition Rates of Revenue Bodies, 2011; 11 Aspects of Human Resources Management 12 Salary Expenditure for Tax Administration as Percent of Total Expenditure for Tax Administration13 Information and Communication Technology and Human Resources Management Expenditures as Percent of All Expenditures; 14 Tax Administration Expenditures as Percent of Net Revenue Collected; 15 Tax Administration Expenditures as Percent of Gross Domestic Product; 16 Comparison of Registered Taxpayer Populations, 2011; 17 Withholding Regime for Income of Resident and Nonresident Taxpayers; 18 Use of Taxpayer Identifiers for Information Reporting and Matching 19 In-House Information and Communication Technology Function in Tax Administrations |
| Record Nr. | UNINA-9910798018103321 |
|
Araki Satoru
|
||
| Metro Manila, Philippines : , : Asian Development Bank, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
A comparative analysis on tax administration in Asia and the Pacific / / Satoru Araki and Iris Claus
| A comparative analysis on tax administration in Asia and the Pacific / / Satoru Araki and Iris Claus |
| Autore | Araki Satoru |
| Pubbl/distr/stampa | Metro Manila, Philippines : , : Asian Development Bank, , 2014 |
| Descrizione fisica | 1 online resource (85 p.) |
| Disciplina | 336.20095 |
| Soggetto topico |
Taxation - Asia
Taxation - Pacific Area |
| ISBN | 92-9254-441-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Tables and Figures; Abstract; Acknowledgments; Abbreviations; Executive Summary; I. Introduction; II. Tax Revenue Collections; III. Institutional Arrangements for Revenue Bodies; A. Organizational Characteristics of Tax Administrations; B. Relationship with the Ministry of Finance; C. Oversight Board of Tax Administration; D. Extent of Revenue Bodies' Autonomy; E. Other Nontax Functions of Revenue Bodies; IV. Internal Organization Design of Revenue Bodies; A. Models of Internal Organization Design; B. Large Taxpayer Unit; C. Office Network; V. Human Resources Management
A. Number of Staff MembersB. Relative Staffing Levels of Revenue Bodies; C. Allocation of Staff Resources by Functional Groupings; D. Staff Attrition Rates; E. Aspects of Human Resources Management; VI. Budget and Expenditure; A. Overall Tax Administration Expenditure; B. Measures of Relative Costs of Administration; VII. Taxpayer Identification and Filing; VIII. Electronic Taxpayer Services; A. Information and Communication Technology and Tax Administration; B. In-House Information and Communication Technology Function; C. Electronic Tax Filing Systems; D. Electronic Tax Payment E. Other Electronic Taxpayer ServicesIX. Tax Audits; A. Audits as a Pillar of Tax Administration; B. Performance of Tax Verification Activities; C. Information Gathering and Search Powers; X. Arrears Collection; A. Tax Debt Management; B. Enforcement Powers; XI. Administrative Arrangements for Tax Disputes; A. Benefits of Administrative Review Systems; B. Institutional Frameworks of the Administrative Review System; C. Operational Performance in Administrative Review; D. Direction for Better Dispute Resolution Systems; Appendixes; 1 Aggregate Tables 2 Tax Administration Bodies Covered in This ReportReferences; Tables and Figures; Tables; 1 Member Composition of Oversight Boards; 2 Delegated Authority of Revenue Bodies; 3 Nontax Functions of Revenue Bodies; 4 Models of Internal Organization Design; 5 Large Taxpayer Unit Operations; 6 Office Network of Tax Administration Offices; 7 Revenue Body Staff Usage; 8 Revenue Body Staff Usage and Related Ratios, 2011; 9 Total Staff and Usage by Major Tax Functional Groupings, 2011; 10 Attrition Rates of Revenue Bodies, 2011; 11 Aspects of Human Resources Management 12 Salary Expenditure for Tax Administration as Percent of Total Expenditure for Tax Administration13 Information and Communication Technology and Human Resources Management Expenditures as Percent of All Expenditures; 14 Tax Administration Expenditures as Percent of Net Revenue Collected; 15 Tax Administration Expenditures as Percent of Gross Domestic Product; 16 Comparison of Registered Taxpayer Populations, 2011; 17 Withholding Regime for Income of Resident and Nonresident Taxpayers; 18 Use of Taxpayer Identifiers for Information Reporting and Matching 19 In-House Information and Communication Technology Function in Tax Administrations |
| Record Nr. | UNINA-9910807731503321 |
|
Araki Satoru
|
||
| Metro Manila, Philippines : , : Asian Development Bank, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The political economy of tax reform [[electronic resource] /] / edited by Takatoshi Ito and Anne O. Krueger
| The political economy of tax reform [[electronic resource] /] / edited by Takatoshi Ito and Anne O. Krueger |
| Pubbl/distr/stampa | Chicago, : University of Chicago Press, c1992 |
| Descrizione fisica | 1 online resource (362 p.) |
| Disciplina |
336.2/0095
336.20095 |
| Altri autori (Persone) |
ItōTakatoshi <1950->
KruegerAnne O |
| Collana | NBER-East Asia seminar on economics |
| Soggetto topico | Taxation - East Asia |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-281-22362-X
9786611223625 0-226-38700-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- National Bureau of Economic Research -- Contents -- Preface -- Introduction -- 1. International Interactions between Tax Systems and Capital Flows -- 2. The Role of Taxation in the Development of East Asian Economies -- 3. Japan Tax Reform in Japan -- 4. United States The Political Economy of Tax Reforms and Their Implications for Interdependence: United States -- 5. Korea Tax Reform in Korea -- 6. Taiwan An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation -- 7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform -- 8. The Role of Tax Policy in Korea's Economic Growth -- 9. Aging of Population, Social Security, and Tax Reform -- 10. Bequest Taxes and Accumulation of Household Wealth: US-Japan Comparison -- 11. Taxation of Income from Foreign Capital in Korea -- 12. Tax Policy and Foreign Direct Investment in Taiwan -- Contributors -- Author Index -- Subject Index |
| Record Nr. | UNINA-9910451148703321 |
| Chicago, : University of Chicago Press, c1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The political economy of tax reform / / editors, Takatoshi Ito, Anne O. Krueger
| The political economy of tax reform / / editors, Takatoshi Ito, Anne O. Krueger |
| Pubbl/distr/stampa | Chicago : , : University of Chicago Press, , 1992 |
| Descrizione fisica | 1 online resource (362 pages) : illustrations |
| Disciplina |
336.2/0095
336.20095 |
| Altri autori (Persone) |
ItōTakatoshi <1950->
KruegerAnne O |
| Collana | NBER-East Asia seminar on economics |
| Soggetto topico | Taxation - East Asia |
| Soggetto non controllato | taxation, reform, government, regulation, income, profit, business, industry, finance, economics, economy, israel, canada, united states, thailand, japan, philippines, korea, taiwan, east asia, capital flows, interdependence, value-added, growth, bequest, accumulation, wealth, household, assets, inheritance, social security, population, aging, retirement, labor, foreign direct investment, nonfiction |
| ISBN |
1-281-22362-X
9786611223625 0-226-38700-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- National Bureau of Economic Research -- Contents -- Preface -- Introduction -- 1. International Interactions between Tax Systems and Capital Flows -- 2. The Role of Taxation in the Development of East Asian Economies -- 3. Japan Tax Reform in Japan -- 4. United States The Political Economy of Tax Reforms and Their Implications for Interdependence: United States -- 5. Korea Tax Reform in Korea -- 6. Taiwan An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation -- 7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform -- 8. The Role of Tax Policy in Korea's Economic Growth -- 9. Aging of Population, Social Security, and Tax Reform -- 10. Bequest Taxes and Accumulation of Household Wealth: US-Japan Comparison -- 11. Taxation of Income from Foreign Capital in Korea -- 12. Tax Policy and Foreign Direct Investment in Taiwan -- Contributors -- Author Index -- Subject Index |
| Record Nr. | UNINA-9910784810303321 |
| Chicago : , : University of Chicago Press, , 1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The political economy of tax reform / / edited by Takatoshi Ito and Anne O. Krueger
| The political economy of tax reform / / edited by Takatoshi Ito and Anne O. Krueger |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Chicago, : University of Chicago Press, c1992 |
| Descrizione fisica | 1 online resource (362 pages) : illustrations |
| Disciplina |
336.2/0095
336.20095 |
| Altri autori (Persone) |
ItoTakatoshi <1950->
KruegerAnne O |
| Collana | NBER-East Asia seminar on economics |
| Soggetto topico | Taxation - East Asia |
| ISBN |
1-281-22362-X
9786611223625 0-226-38700-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | Front matter -- National Bureau of Economic Research -- Contents -- Preface -- Introduction -- 1. International Interactions between Tax Systems and Capital Flows -- 2. The Role of Taxation in the Development of East Asian Economies -- 3. Japan Tax Reform in Japan -- 4. United States The Political Economy of Tax Reforms and Their Implications for Interdependence: United States -- 5. Korea Tax Reform in Korea -- 6. Taiwan An Appraisal of Business Tax Reform in Taiwan: The Case of Value-Added Taxation -- 7. The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform -- 8. The Role of Tax Policy in Korea's Economic Growth -- 9. Aging of Population, Social Security, and Tax Reform -- 10. Bequest Taxes and Accumulation of Household Wealth: US-Japan Comparison -- 11. Taxation of Income from Foreign Capital in Korea -- 12. Tax Policy and Foreign Direct Investment in Taiwan -- Contributors -- Author Index -- Subject Index |
| Record Nr. | UNINA-9910823589203321 |
| Chicago, : University of Chicago Press, c1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
The political economy of tax reform / edited by Takatoshi Ito and Anne O. Krueger
| The political economy of tax reform / edited by Takatoshi Ito and Anne O. Krueger |
| Pubbl/distr/stampa | Chicago : University of Chicago, c1992 |
| Descrizione fisica | x, 348 p. ; 24 cm. |
| Disciplina | 336.20095 |
| ISBN | 02-263-8667-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNICAMPANIA-SUN0058876 |
| Chicago : University of Chicago, c1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Vanvitelli | ||
| ||
The political economy of tax reform / edited by Takatoshi Ito and Anne O. Krueger
| The political economy of tax reform / edited by Takatoshi Ito and Anne O. Krueger |
| Pubbl/distr/stampa | Chicago, : University of Chicago, c1992 |
| Descrizione fisica | x, 348 p. ; 24 cm. |
| Disciplina | 336.20095 |
| ISBN | 02-263-8667-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNICAMPANIA-VAN0058876 |
| Chicago, : University of Chicago, c1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Vanvitelli | ||
| ||
The political economy of tax reform / edited by Takatoshi Ito and Anne O. Krueger
| The political economy of tax reform / edited by Takatoshi Ito and Anne O. Krueger |
| Pubbl/distr/stampa | Chicago, : University of Chicago, c1992 |
| Descrizione fisica | x, 348 p. ; 24 cm. |
| Disciplina | 336.20095 |
| ISBN | 02-263-8667-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNICAMPANIA-VAN00058876 |
| Chicago, : University of Chicago, c1992 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Vanvitelli | ||
| ||