THE EFFECT OF PUBLIC DISCLOSURE ON REPORTED TAXABLE INCOME: EVIDENCE FROM INDIVIDUALS AND CORPORATIONS IN JAPAN
- the numbers. // California CPA;Dec2014, Vol. 83 Issue 6, p3
The article presents data including 85 percent of chief finance officers (CFOs) with expanded roles in human resources (HR) and information technology (IT) areas, average 142 dollars charged by tax preparers for 1040, and 129 million dollars owed by 500 top delinquent taxpayers in California.
- K-1 Matching Program. // Practical Accountant;Sep2002, Vol. 35 Issue 9, p16
Reports that the U.S. Internal Revenue Service has launched an enhanced compliance effort to encourage taxpayers to properly report partnership, S corporation or trust income of losses on their individual tax returns. Mismatch in information provided on tax year 2000 returns.
- Call for self-assessment probe. // Financial Management (14719185);Apr2002, p6
Reports on the campaign of the Chartered Institute of Taxation for an investigation on the increase in the number of those who failed to complete tax returns in time for the January 31, 2002 deadline in Great Britain. Percentage of taxpayers who were unable to file their returns on time;...
- Country Reports. // COTA Newsletter;Oct-Dec2011, Issue 39, p8
The article offers news briefs related to tax filing and payment deadlines in the Caribbean Area. It states that the deadline of filing the monthly income tax return and payment of estimated tax in Antigua and Barbuda will be the last working day of the following month. It notes that the filing...
- Tax credits. // Accountancy;Sep2006, Vol. 138 Issue 1357, p106
The article discusses a change of the deadline for submitting relevant renewal forms for tax credits in Great Britain. The deadline has been moved to August 31. The change was part of a group of changes to the tax credits system which was announced by the paymaster general of the country on...
- LIMITED TIME ONLY. Szabo, Joan // Entrepreneur;Mar2005, Vol. 33 Issue 3, p58
Provides tip on how to lower one's final tax payment for the year 2004. Suggestion of making a retirement plan contribution by April 15, 2005; Example of the tax computation.
- It's Tax Time Again. Kinsella, Gail // Business Journal (Central New York);4/6/2012, Vol. 26 Issue 14, p5
The article offers the author's insights on why U.S. taxpayers should file their tax return on or before April 17, 2012 including the increases in standard mileage rates for business use of personal vehicle, exemption amount and alternative minimum tax (AMT) exemption.
- Some evidence for implementing an enhanced relationship in Slovenia. MIROSLAV VERBIČ; MITJA ČOK; DARIJA ŠINKOVEC // Financial Theory & Practice;2014, Vol. 38 Issue 1, p61
Fostering an enhanced relationship between the tax administration and taxpayers is a promising approach for transforming traditional vertical relationships into a partnership based on trust and close, proactive cooperation. This article examines an example of such efforts, based on a pilot...
- TAX NON-COMPLIANCE BEHAVIOR IN THE LIGHT OF TAX LAW COMPLEXITY AND THE RELATIONSHIP BETWEEN AUTHORITIES AND TAXPAYERS. BĂTRÂNCEA, Larissa; NICHITA, Ramona-Anca; BĂTRÂNCEA, Ioan // Scientific Annals of the 'Alexandru Ioan Cuza' University of Ias;2012, Vol. 59 Issue 1, p97
The present study investigates tax non-compliance behavior under the influence of tax law complexity and the relationship between taxpayers and authorities. It is argued that the non-compliance is triggered by high complexity of tax law derived from excessive regulation, use of abstract and...