• Effects of Tax Evasion
    International Tax and Public Finance, 7, 177–194, 2000. c 2000 Kluwer Academic Publishers. Printed in The Netherlands. Decomposing Revenue Effects of Tax Evasion and Tax Structure Changes ARINDAM DAS-GUPTA* oldmonk87@yahoo.com Gokhale Institute of Politics and Economics, B MCC Road, Pune 4110
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  • tax evasion
    A LONE FIGHT: BIR VERSUS TAX EVASION “Taxation is a game and tax evasion is a genuine sport in making profit” I. INTRODUCTION The distinction between tax avoidance and tax evasion is very clear in the academe. Tax books have often defined tax avoidance as an attempt to minimize the...
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  • Tax Evasion
    Taxation has been the main source of revenue for governments for thousands of years. Taxes fund valuable services for the public, but they also have been an historic source of contempt for many citizens who consider taxation nothing more than government confiscation. Tax is a fee charged ("levied")
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  • Philippines in Fiscal Crisis
    I believe that the Philippines is in a crisis but it is not yet a fiscal crisis. By definition, fiscal crisis is a condition in which government can no longer manage its debts due to a huge budget deficit, an imbalance between revenues and expenditures. The budget deficit reached P199.9 billion in 2
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  • Tax Avoidance
    There is a very clear distinction between tax avoidance and tax evasion from academic publications. Tax books have defined tax avoidance as “the lawful minimization of tax liability through sound financial planning techniques, while tax evasion is the “unlawful attempt to minimize tax liability
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  • Introduction to Income Tax
    Introduction to Income Taxation The inherent and fundamental powers of the State are: 1. Police power,2. Power of eminent domain and 3, power of taxation. Taxation is an inherent right of the state. A state as a matter of essential necessity , is deemed conferred with the right and power of taxat
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  • A Case for and Against Tax Incentives
    TAX INCENTIVES Alex Easson and Eric M. Zolt* OVERVIEW........................................................................................................................1 I. THE CASE FOR AND AGAINST TAX INCENTIVES..........................................6 A. Convention Wisdom ................
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  • Tax Cases
    A. General Principles CONCEPT, NATURE AND CHARACTERISTICS OF TAXATION AND TAXES CIR v. Cebu Portland Cement Co. • The Court of Tax Appeals ordered the Commission of Internal Revenue (CIR) to refund to Cebu Portland Cement Co. about P350k+, w/c represented overpayments of ad valorem taxe
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  • Tax 2 Cases
    G.R. No. 106913 May 10, 1994 COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. HON. COURT OF APPEALS and ATLAS CONSOLIDATED MINING AND DEVELOPMENT CORPORATION, respondents. FACTS: Private respondent (Atlas) mining corporation, organized and existing under and by virtue of the laws of the Phili
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  • Chapter Review on the Political Economy of Permanent Crisis in the Philippines by Walden Bello
    The Political Economy of Permanent Crisis in the Philippines By: Walden Bello (Book Review: Chapters 6 & 7) In a world where competition gets tougher and tighter, it does not pay to play around and settle with typical and average situations. It is not valuable that we settle for anything less
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  • Explanation of Impact of Excise Tax
    |AN ACT INCREASING THE EXCISE TAX RATES ON PETROLEUM PRODUCTS, AMENDING FOR THE PURPOSE SECTION 148 OF THE | | |NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED | | |[pic]
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  • Tax(Case Report-on-Income-Tax-Authorities-in-Bangladesh)
    ASSIGNMENT on Income Tax Authorities in Bangladesh [pic] National Board of Revenue – NBR
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  • Compturised Tax System and Revenue Mobilzation
    CHAPTER ONE INTRODUCTION 1.1 Background of Study. Every sovereign State possesses a prerogative to impose taxes, duties, fees and other charges to perform its basic functions (Contact; 2007). By this, Tax administrations can mobilize financial resources in order to secure the provision of public s
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  • Economic Development Policies of Philippines
    Executive Summary Planning of economic policies & their implementations are the most vital facts of a country. Overall development of a country largely depends on economic policy design & its proper implementation. Every country has its own economic policies & specific way of their im
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  • Tax Havens Pull up socks
    Tax Havens pull up socks in ‘transparency’ era The great ‘subprime’ crisis has had its share of fallouts over past 24 months; yet there is a silver lining emerging from under the dark clouds which has the world order gearing up for a brand new era of financial discipline and enhanced...
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  • social issues in the philippines
    Social Issues in the Philippines Falling Income The Philippine GDP per capita shrank to US$990 in 2000 from US$1,129 in 1997 while the GNP per capita contracted to US$1,033 from US$1,197. This was a result of the Asian financial crisis, which caught up with the Philippines in 1998. ...
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  • Tax Laws
    Table of Contents GENERAL PRINCIPLES & LIMITATIONS Republic vs Cocofed GR 147062-64, 14 December 2001 Elements of a tax; coco-levy as tax FACTS: R.A 6260 was enacted creating the Coconut Investment Company (CIC) to administer the Coconut Investment Fund (CIF) which was to be...
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  • The Civil Code of the Philippines: Obligations and Contracts Reviewer
    CIVIL CODE OF THE PHILIPPINES TITLE V. — PRESCRIPTION Chapter 1 GENERAL PROVISIONS Article 1106. By prescription, one acquires ownership and other real rights through the lapse of time in the manner and under the conditions laid down by law. In the same way, rights and actions are...
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  • Tax of Bangladesh
    Incidence of income taxation in Bangladesh Tapan K Sarker1 ABSTRACT: This article reviews the incidence of income taxation in Bangladesh tax system. The main purpose of the study is to determine how the burden of personal and corporation income taxes is allocated among taxpayers of different income
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  • Tax System in Bangladesh
    Back Chapter - 3 Bangladesh 1.    Introduction 1.1.    As Governments throughout the world have assumed more responsibility for the management of the economy, their financial transactions have increased in size and complexity. The developing countries (where needs are greatest and resource
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