Trends and Players in Tax Policy. (Record no. 17607)
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| fixed length control field | 11129nam a22004813i 4500 |
| 001 - CONTROL NUMBER | |
| control field | EBC6176461 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240724114211.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240724s2016 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789087223601 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9789087223595 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (MiAaPQ)EBC6176461 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (Au-PeEL)EBL6176461 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1152057078 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MiAaPQ |
| Language of cataloging | eng |
| Description conventions | rda |
| -- | pn |
| Transcribing agency | MiAaPQ |
| Modifying agency | MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | K4460 |
| Item number | .L364 2016 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.04 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lang, Michael. |
| 245 10 - TITLE STATEMENT | |
| Title | Trends and Players in Tax Policy. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 1st ed. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Amsterdam : |
| Name of producer, publisher, distributor, manufacturer | IBFD Publications USA, Incorporated, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2016. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2016. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (707 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Intro -- Title Page -- Copyright Page -- Preface -- Table of Contents -- Part One -- Chapter 1 General Report -- 1.0. Introduction -- 1.1. Trends in tax policy as from 2000 -- 1.1.1. Personal income taxes -- 1.1.2. Corporate income taxes -- 1.1.3. Other business taxes -- 1.1.4. VAT -- 1.1.5. Excise duties -- 1.1.6. Taxes on capital -- 1.1.7. Compulsory social security contributions paid to government -- 1.1.8. Environmental taxes -- 1.1.9. Other taxes -- 1.2. Main drivers of tax reforms since 2000 -- 1.2.1. Main drivers of tax reforms since 2000 -- 1.2.2. Influence of tax reform commissions -- 1.2.3. Influence of independent research institutes and universities -- 1.2.4. Tax expenditure budget -- 1.2.5. Assessment of the impact of tax reform -- 1.3. Drafting and reviewing tax legislation and regulations -- 1.3.1. Drafting of tax legislation -- 1.3.2. The role of outside stakeholders -- 1.3.3. Drafting of tax regulations -- 1.3.4. Influence of tax regulations and secondary sources of law in the design of tax policy -- 1.3.5. Assessing the consistency of drafting with the constitutional, supranational and treaty law -- 1.4. Building up tax expertise -- 1.4.1. Training of tax professionals -- 1.4.2. Professional qualifications and their assessment -- 1.4.3. Ideas for future development -- 1.5. The changing relationship between tax administrations and taxpayers -- 1.5.1. General issues -- 1.5.2. The protection of taxpayers' rights: From theory to practice -- 1.5.3. The relations between taxpayers' rights and human rights -- 1.5.4. The consequences of violations in tax matters -- 1.5.5. Legal remedies in tax matters -- 1.5.6. The relations between tax authorities, taxpayers and their advisors -- 1.5.7. The protection of legal certainty in the tax system -- 1.5.8. The protection of the collection of revenue. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1.5.9. The status and remuneration of tax officials -- 1.6. Major players in tax policy -- 1.6.1. General issues -- 1.6.2. The role of the parliament and government in determining the tax policy -- 1.6.3. Tax policy and regulatory goals -- 1.6.4. The influence of external players -- 1.6.5. The influence of international external players -- 1.6.6. Participation in the debate on international tax policy -- 1.7. Tax policy in the global economy -- 1.7.1. Competitiveness -- 1.7.2. Smart tax competition -- 1.7.3. Outward and inward investment -- 1.7.4. The role of tax treaties in attracting inward investment -- 1.7.5. Tax incentives and tax sparing -- 1.7.6. Measures against aggressive tax planning -- 1.7.7. The BEPS project -- 1.8. Good governance -- 1.8.1. General issues -- 1.8.2. Global tax transparency and good governance -- 1.8.3. The expected and desirable developments in international tax coordination -- 1.8.4. Good tax compliance and good corporate governance -- 1.9. Conclusions -- Part Two -- Chapter 2 Australia -- 2.1. Trends in tax policy as from 2000 -- 2.1.1. Personal income tax -- 2.1.2. Corporate income tax -- 2.1.3. Other business taxes -- 2.1.4. VAT -- 2.1.5. Excises -- 2.1.6. Recurrent taxes on capital -- 2.1.7. Non-recurrent taxes on capital -- 2.1.8. Compulsory social security contributions paid to government -- 2.1.9. Environmental taxes -- 2.1.10. Other taxes (e.g. natural resources taxes) -- 2.2. Main drivers of tax reforms since 2000 -- 2.2.1. Main drivers of tax reforms since 2000 -- 2.2.2. Major tax reform commissions -- 2.2.3. Influence of independent research institutes and universities -- 2.2.4. Australian tax expenditures budget -- 2.2.5. Data on tax reforms -- 2.3. Drafting and reviewing tax legislation and regulations -- 2.3.1. By whom are tax laws drafted? -- 2.3.2. Outside stakeholders. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2.3.3. Drafting of secondary instruments -- 2.3.4. Influence of secondary law -- 2.3.5. Verification of proposals -- 2.4. Building up tax expertise -- 2.4.1. Formal training -- 2.4.2. Professional qualifications -- 2.4.3. Verification of qualifications -- 2.4.4. Teaching of tax law drafting -- 2.4.5. Role of universities in improving development of tax expertise -- 2.5. The changing relationship between tax administrations and taxpayers -- 2.5.1. Enactment of taxpayers' rights -- 2.5.2. Taxpayers' rights and human rights -- 2.5.3. Legal sanctions -- 2.5.4. Avenues of appeal for taxpayers -- 2.5.5. Reimbursement of taxpayer expenses -- 2.5.6. Overall relationship between tax administration, taxpayers and advisors -- 2.5.7. Tax administration measures to provide greater certainty -- 2.5.8. Measures to protect the corporate tax base -- 2.5.9. Scope for retroactive tax legislation -- 2.5.10. Social prestige of tax officials -- 2.5.11. Official measures of tax administration success -- 2.6. Major players in tax policy -- 2.6.1. Formal procedure for changes of tax law -- 2.6.2. Relative influence of political parties, lobbying groups and public officials -- 2.6.3. Influence of ministries in use of tax for social engineering -- 2.6.4. Role of other interest groups -- 2.6.5. Adoption of measures against long-term interests or in conflict with culture -- 2.6.6. Role of international and regional organizations -- 2.6.7. Role of government in influencing organizations -- 2.6.8. Specialized bodies established by government -- 2.7. Tax policy in the global economy -- 2.7.1. Competitive considerations in tax policy -- 2.7.2. Moves to "smart tax competition" -- 2.7.3. Tax arrangements and inward and outward investment -- 2.7.4. Tax treaties and inward investment -- 2.7.5. Tax incentives, tax sparing arrangements and inward investment. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 2.7.6. Measures to reduce cross-border aggressive tax planning -- 2.7.7. Profit shifting and base erosion -- 2.7.8. Barriers to inward investment -- 2.7.9. Transition time for reforms -- 2.8. Good governance -- 2.8.1. Tax administration access to information -- 2.8.2. Next steps in improved international cooperation -- 2.8.3. Other actions to strengthen ties -- 2.8.4. Strengthening linkage between good tax compliance and good corporate governance -- Chapter 3 Austria -- 3.1. Trends in tax policy as from 2000 -- 3.1.1. Taxation of individuals -- 3.1.1.1. New taxation scheme for capital gains -- 3.1.1.2. Taxes on capital -- 3.1.2. Corporate taxation -- 3.1.3. Excises -- 3.1.4. Other taxes -- 3.2. Main drivers of tax reforms since 2000 -- 3.2.1. Main drivers of tax reforms since 2000 -- 3.2.2. Data on tax expenditures and reforms -- 3.3. Drafting and reviewing tax legislation and regulations -- 3.3.1. Formal framework -- 3.3.2. "Real" tax legislation procedure -- 3.3.3. Secondary instruments -- 3.3.3.1. Verordnung (regulation) -- 3.3.3.2. Richtlinien and Erlässe (directives) -- 3.3.4. Review procedures -- 3.4. Building up tax expertise -- 3.4.1. Formal training -- 3.4.2. Qualifications -- 3.4.2.1. Tax consultant -- 3.4.2.2. Certified accountants -- 3.5. The changing relationship between tax administrations and taxpayers -- 3.5.1. Avenue of appeal -- 3.5.1.1. Complaint to the Federal Tax Court -- 3.5.1.2. Appeal to the Supreme Administrative Court -- 3.5.1.3. The role of the Constitutional Court -- 3.5.2. Legal sanctions -- 3.5.3. Reimbursement of taxpayer expenses in court proceedings -- 3.5.4. Measures for legal certainty -- 3.5.5. Retroactive tax legislation -- 3.6. Major players in tax policy -- 3.6.1. Political parties -- 3.6.2. Government -- 3.6.3. Administration -- 3.6.4. Interest groups -- 3.6.5. International organizations. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 3.7. Tax policy in the global economy -- 3.7.1. Domestic tax law -- 3.7.1.1. Corporations -- 3.7.1.2. Individuals -- 3.7.2. Austrian treaty policy -- 3.7.3. Anti-avoidance rules -- 3.8. Good governance -- 3.8.1. Tax transparency -- 3.8.2. International cooperation -- 3.8.3. Corporate governance -- Chapter 4 Brazil -- 4.1. Trends in tax policy as from 2000 -- 4.1.0. Introduction -- 4.1.1. Individual income tax -- 4.1.2. Corporate income tax -- 4.1.2.1. General developments in the corporate income tax system -- 4.1.2.2. Calculating the tax base -- 4.1.2.3. Simplified tax base -- 4.1.3. Value added taxation and harmful tax competition -- 4.1.4. Alternative to social security contribution on payroll -- 4.1.5. Environmental taxes -- 4.2. Main drivers of tax reforms since 2000 -- 4.3. Drafting and reviewing tax legislation and regulations -- 4.4. Building up tax expertise -- 4.4.1. Tax advisors -- 4.4.2. Tax authorities -- 4.4.3. Training on drafting of tax law -- 4.5. The changing relationship between tax administrations and taxpayers -- 4.5.1. The Constitution, taxpayers' and human rights -- 4.5.2. The administrative review procedure -- 4.5.3. Reimbursement of expenses in court proceedings -- 4.5.4. Advance rulings and certainty to taxpayers -- 4.5.5. Protecting the corporate tax base: Brazilian thin cap rules and the general anti-avoidance rule -- 4.6. Major players in tax policy -- 4.6.1. Society and lobbying -- 4.6.2. Brazil and the OECD -- 4.7. Tax policy in the global economy -- 4.7.1. Controlled foreign company rules and Brazilian investments abroad -- 4.7.2. Brazilian transfer pricing rules -- 4.7.3. Tax treaties and tax sparing -- 4.8. Good governance -- Chapter 5 Canada -- 5.1. Trends in tax policy as from 2000 -- 5.1.0. Introduction -- 5.1.1. General trends -- 5.1.2. Tax rates -- 5.1.2.1. Personal income tax -- 5.1.2.2. Corporate income tax. |
| 505 8# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 5.1.2.3. Consumption taxes. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book examines how different countries pursue their tax policy goals in the global economy, while simultaneously trying to secure competitiveness and protect the national tax base. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fiscal policy. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Lang, Michael |
| Title | Trends and Players in Tax Policy |
| Place, publisher, and date of publication | Amsterdam : IBFD Publications USA, Incorporated,c2016 |
| International Standard Book Number | 9789087223595 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176461">https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176461</a> |
| Public note | Click to View |
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