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Comparative analysis on tax administration in asia and the pacific.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Satoru Araki; Iris Claus
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Oakland : O Books Sun & Moon
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Satoru Araki; Iris Claus. 
245 1 0 |a Comparative analysis on tax administration in asia and the pacific. 
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505 0 |a 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 
505 8 |a 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 
505 8 |a 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 
505 8 |a 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 
505 8 |a 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 
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650 0 |a Taxation  |z Asia. 
650 0 |a Taxation  |z Pacific Area. 
650 6 |a Impôt  |z Asie. 
650 6 |a Impôt  |z Pacifique, Région du. 
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651 7 |a Asia  |2 fast  |1 https://id.oclc.org/worldcat/entity/E39PBJxMpyjKQ9Jtm3jkjPBgKd 
651 7 |a Pacific Area  |2 fast 
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