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The document "ACCOUNTS OF KATHERINE, LADY BROOKE, 1648–1649" from the Camden Fifth Series offers a comprehensive look at Lady Katherine Brooke's expenses and provisions during 1648-1649. It details expenditures on food, wages, household supplies, and clothing for Lady Brooke, her family, and staff. The meticulous records also cover Major William Bridges and Captain Mathew Bridges' financial transactions, including rents, arrears, and annuities in various locations. The document provides a thorough overview of the financial responsibilities and transactions of the Brooke and Bridges families during this period, with approval from Lady Katherine Brooke herself. [Extracted from the article]

This study examines the relationship between changing house prices and assessed value in the Detroit Michigan region. Using parcel-level data from 2008 through 2016, we construct a Hedonic Housing Price Index and an Assessed Value Index for 120 Michigan assessing jurisdictions in the five-county region surrounding Detroit (Macomb, Monroe, Oakland, Washtenaw, and Wayne). Our findings are consistent with the literature, indicating at least a three-year lag between changes in house prices and changes in property assessments. Communities considered to be distressed tended to over-assess properties before the crisis, but these communities recalibrated assessments to better align with market conditions after the financial crisis. Our evaluation also shows that while assessed values decreased more slowly than housing prices fell during the crisis, assessed values tended to fall to even deeper levels than housing prices over a longer time horizon. JEL Codes: H71, H83, G01 [ABSTRACT FROM AUTHOR]

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

After more than five decades of practice, environmental impact assessment (EIA) has failed to convince sceptics that it represents value for money. It increasingly overlaps with constantly emerging sustainability requirements. The completed assessments are extremely long, exceed the cognitive capacities of decision makers to assimilate information, cannot address motivated reasoning, and therefore inevitably lead to trade-offs that threaten the very environmental components EIA was designed to protect. In this paper, for the minority of nations with highly developed existing environmental legislation and management only, we propose three radical approaches that include: (1) the adoption of 'satisficing', to deliver a streamlined assessment that is good enough; underpinned by (2) better application of 'acceptable harmrules' embedded in existing environmental legislation in many jurisdictions to prevent significant harm to environmental media; and (3) an 'externalities charge' on developers (irrespective of whether EIA is required) to force more aggressive scoping through market incentives and to fund a shift towards adaptive environmental assessment and management that manages environmental outcomes. Better environmental protections could be delivered using a far more streamlined EIA process, associated with the creation and maintenance of more accurate and comprehensive datasets that can provide better evidence for emerging artificial intelligence tools. [ABSTRACT FROM AUTHOR]

The satellite images have been employed in building extraction to aid urban planning, tax assessment, disaster management, etc. The number of buildings and building types is huge in urban areas, which puts more burden on human experts to extract buildings in satellite images. Hence, building extraction from satellite images using deep learning (DL) has become an emerging research domain in recent decades. The performance of the DL model depends on training parameters, the depth of the model, and the memory required to preserve the model. In this work, a Memory-Efficient Residual Dilated Convolutional Network (MRDCN) has been proposed to extract buildings effectively with reduced number of training parameters and with lesser memory consumption. The model is trained using the Massachusetts buildings dataset and implemented using PyTorch in Kaggle platform. The trained model has been tested using both Massachusetts and AIRS Dataset. The simulation results prove that the proposed model uses 31.64% less memory than the existing dilated residual network. It is evident from the results that the MRDCN is able to extract the buildings with better accuracy and an Intersection of Union with minimal memory consumption than the existing standard UNet, SegNet, ResUNet, and Dilated ResUNet models. [ABSTRACT FROM AUTHOR]

Future Real estate tax assessment and evaluation systems play a significant role in supporting public services and digital economy transformation. To automate and integrate complicated tax procedures, an intelligent taxation model is required. This research develops an automated hybrid deep learning neural network by integrating a multilayer perceptron (MLP), bidirectional long short-term memory neural network (BiLSTM) and attention mechanism (AM) model which is limited for non-stationary, non-linearity real estate data offering superiority, interpretability, and dependability. The model has low error rates and great accuracy. The automated taxation model will enhance real estate tax inspection offices' efficiency by allowing for precise future tax base assessments and values. Deep learning neural network (DLNN) approaches can improve real estate price estimates and lead to more accurate tax assessments. The suggested model outperforms other benchmark price predictors (93%-98%) across many datasets and can be used for real estate taxation and inspection offices. The approach is useful for automated real estate price prediction and taxation applications. This research study proposes a revolutionary strategy that employs a hybrid deep learning neural network DLNN and challenges the conventional approaches to real estate tax base assessment future trends. [ABSTRACT FROM AUTHOR]

Public K-12 education plays an essential role in preparing the next generation of Americans for participation in our democracy. Funding for education comes primarily through state and local funds, with some supplementation federally. Much of the local funding for K-12 education comes through the assessment of property taxes at the local level. This leads to significant per-pupil disparities in funding both within a given state and certainly between states. This Article explores the use of school funding litigation as a tool to increase K-12 funding and to improve adequacy and equity of educational opportunities for students. The Article opens with a review of the history of school funding litigation. It then reviews research on educational outcomes in states post-successful school funding litigation on the part of litigants. The Article concludes that school funding litigation can be an important tool that can be used to improve educational opportunities for all students. [ABSTRACT FROM AUTHOR]

Native ecosystem and biodiversity loss from land use conversion into human‐modified landscapes are evident in the United States and globally. In addition to public land conservation, there is an increase in private land conservation through conservation easements (CEs) across exurban landscapes. Not every CE was established strictly for biodiversity protection and permitted land uses can increase human modification. No research of which we are aware has examined the actual tax assessor's land use designations (LUDs) through time. We constructed granular CE datasets (GCED) of CEs and their parcels' tax assessment LUDs for 1997–2008/2009, based on original data from 12 counties in six US states. Using the GCED, we examined patterns in the LUDs, with implications for land uses that could impact CE biological outcomes. We show that LUDs on exurban private conservation lands were predominately residential and agricultural, with increased residential over time. Critically, the LUDs lack a biological conservation exempt designation/category. There is no consistent trend in association between the primary CE reason and its parcel's LUD, suggesting that they coincide in some circumstances but in others, the CE may be a response to contravene the LUD. The majority of the first CE reasons are focused on open space preservation, except in some counties where agricultural land uses and agricultural CEs are associated. The economically and human‐focused LUD is one of many social factors that should be considered in a classification system for private land conservation and CEs more specifically. These results prompt the land conservation, conservation biology, and environmental planning communities to explore assessed land uses' impact on biodiversity conservation objectives. [ABSTRACT FROM AUTHOR]

This study examines the effects of procedural justice and authority power on corporate taxpayers' decisions to accept tax audit assessments via an experiment related to a hypothetical tax audit. We find that authority power but not procedural justice increases corporate taxpayers' acceptance of tax authority decisions in a tax audit situation. However, when authority power is low, there is a significant effect of procedural justice in a tax audit on taxpayers' aggressiveness in their decisions to accept tax audit assessments. According to the results, a combination of policy measures that enhance procedural justice and traditional deterrence measures warrants consideration to increase overall corporate tax compliance. [ABSTRACT FROM AUTHOR]

The article discusses Indiana Supreme Court (ISC) and Indiana Tax Court decisions issued between November 1, 2022 and December 1, 2023. Topics explored include the real property tax assessments involved in the case Gold Coast Rand Development Corp. v. Lake County Assessor, the request for sales tax refund addressed in the case Covance Central Laboratory Services LP v. Indiana Department of State Revenue, and the amendment of revenue and property tax schemes in Indiana.

With its densely built coastline and economic and fiscal reliance on development, Florida is an extreme case of how climate change threatens both the built environment and urban land governance. We conducted one of the first statewide assessments of how sea level rise will affect Florida's municipal revenues. We paired this with a statewide survey of coastal planners and managers to assess how they have been funding climate adaptation. We found that more than half of Florida's 410 municipalities will be affected by sea level rise, exposing on average almost 30% of local revenues. Yet, though climate impacts will significantly stress local fiscal health, we found no relationship between cities' prioritization of climate adaptation and their fiscal exposure. Municipal revenues will become increasingly eroded by climate impacts and market responses. More fiscally affected municipalities are comparatively smaller, Whiter, and wealthier. They may be better able to invest in near-term adaptations, but long-term sea level rise could erode local fiscal capacity to maintain infrastructure and protect local tax bases. These municipalities' fiscal health and decline will affect regionwide housing markets, gentrification, and displacement. These dynamics underscore the need for stronger regional climate assessments and land and tax governance to overcome challenges facing coastal and near-coastal municipalities. [ABSTRACT FROM AUTHOR]

Purpose: The present study aims at quantifying the likely impacts of an environmental tax on macroeconomic variables and pollution in Iran. Design/methodology/approach: The computable general equilibrium model, which allows the prediction of the economy-wide effects of any change in policy instruments, is applied. Findings: The main findings reveal that gross domestic product, private consumption and income in both urban and rural areas will follow a declining trend as a result of environmental tax imposition. In a scenario with the highest level of tax, the predicted percentage change to the gross domestic product and private consumption is estimated at −21.32 and −40.96, respectively. In the same scenario, pollution emissions would decrease by 12.4–22.6% for CO2, CH4 and N2O. Originality/value: This study uses a general equilibrium model to examine the effects of the carbon tax on environmental issues and household welfare, considering the unique conditions and regulations of Iran. While the related literature examines the CO2 tax, the current study covers more pollutants, including CO2, CH4, N2O, CO, SO2 and NOx. In addition, a distinguishing feature of the current study is that it applies a modified version of the social accounting matrix (SAM) database, which includes the heavy subsidies of energy products. Another significant feature of the current study is that it examines tax policy while tax rates are exerted endogenously (compared to previous studies). [ABSTRACT FROM AUTHOR]

In this paper, we analyse a sample of voluntarily published country-by-country reports (CbCRs) of 35 multinational enterprises (MNEs). We assess the value added and the limitations of qualitative and quantitative information provided in the reports based on a comparison to individual MNEs' annual financial reports and aggregate CbCR data provided by the OECD. In terms of data quality, we find that the inclusion of intra-company dividends and equity-accounted profits are a minor concern on average but that for individual MNEs corrections might be substantial. Our sample MNEs seem to pay higher effective tax rates than the global average and many of them report relatively little profit in tax havens. We only find a very weak correlation of the location of profits and effective tax rates. This might indicate that more tax transparent MNEs avoid taxes less aggressively. However, our assessment of different tax risk indicators reveals important variations between companies. [ABSTRACT FROM AUTHOR]

Nearly every county in Pennsylvania uses the base-year system to assess properties for purposes of ad valorem property taxation. Because counties infrequently reassess under the base-year system, its continued use results in taxpayers bearing unequal tax burdens, thereby violating federal equal protection and state uniformity jurisprudence. To have an assessment scheme that passes both federal and state constitutional standards, Pennsylvania must reform its assessment practices by mandating regular countywide reassessments and providing for greater state oversight. While academic publications have previously contemplated whether individual components of Pennsylvania assessment law are constitutional, none have scrutinized the entire system. Pennsylvania courts and the state legislature have failed to take appropriate action to fix the property tax system. Pennsylvania courts' reluctance to strike down the base-year system as an unconstitutional violation of the Pennsylvania Uniformity Clause has further exacerbated the issues arising from the system and the state legislature has not remedied the broken statutory scheme. Pennsylvania must ensure uniform taxation among properties in each county by eliminating the base-year system. [ABSTRACT FROM AUTHOR]

Governments all over the world adopted different forms of progressive carbon taxation strategies (for example concave, convex and linear for respectively Swedish, French, and Canadian government). These progressive strategies provide companies with different degrees of flexibility to adapt their decisions to the new environmental regulations and reduce their carbon emissions without compromising their profit. However, no existing work has compared the impact of each progressive legislation on the optimal decisions of the supply chain, its profit, and its environmental performances. In this paper, we contribute to the literature by developing four multi-period technology selection models under different forms of progressive carbon taxes. We analytically determine the optimal strategic investment timing decision under each taxation strategy. We then develop a carbon tax assessment method using multi-criteria analysis techniques to compare the efficiency of each carbon taxation form in reducing carbon emission and maximising the Supply Chain (SC) profit. We prove that the earliest green investment decision and the decision of not investing in green depend on the target carbon tax rather than the taxation form. We show that government decision about the suitable taxation form should be based on the performance of the available green technologies. [ABSTRACT FROM AUTHOR]

The article discusses the challenges faced by smaller municipalities in Alberta, Canada, due to economic and social trends that have led to population decline and job opportunities moving to larger cities. Unlike other provinces that have implemented sweeping reorganization measures, Alberta has chosen a case-by-case approach through viability reviews. The majority of small municipalities in Alberta are in good financial shape, but some have undergone viability reviews and voted to dissolve. However, dissolution is not a cure-all and can transfer problems to the entity that absorbs the municipality. The article suggests that ongoing support and enabling communities to improve their viability is necessary. The fiscal challenges faced by smaller municipalities include tight budgets, limited revenue, rising costs, and pushback from taxpayers. Non-payment of taxes also contributes to revenue shortages. The article proposes that keeping tax revenues within the municipality to fund infrastructure maintenance could be a potential solution to prevent dissolution. The viability review process in Alberta is commended as an effective way to monitor and address the struggles of individual municipalities, but improvements are recommended for the post-dissolution process. The article concludes by discussing the challenges faced by smaller municipalities in various jurisdictions and the responses of higher-level governments, such as changes in powers/responsibilities, redistribution approaches, and reorganization of local government. The experiences of Manitoba and New Brunswick in Canada are highlighted as examples of dramatic changes to municipal systems. The article emphasizes the need for further discussion and recommendations for improvement in addressing the viability of smaller municipalities. [Extracted from the article]

Complex tax systems can result in tax evasion, which further impacts the revenues necessary to achieve sustainable development goals. Enhancing taxpayer education, tax knowledge, and tax fairness perception is essential for boosting revenues to support societal sustainability. The aim of this study was to assess the levels of tax knowledge and tax fairness perception within the Slovene taxpayer population, with a specific focus on the differences related to gender and settlement size. Further, the connections between tax knowledge and various aspects of tax fairness were explored. The Kruskal–Wallis test was used to assess the statistical significance of gender and settlement size differences and the Kendall's coefficient of rank to determine the association between the tax knowledge and fairness perception dimensions. The results provide evidence that highlights disparities in tax knowledge between male and female taxpayers (p-value = 0.0116). Additionally, this study demonstrates that settlement size does not significantly impact tax knowledge perception among Slovene taxpayers (p-value = 0.2067). However, tax fairness encompasses various dimensions, and our research reveals no disparities based on gender (p-value = 0.7263) or settlement size (p-value = 0.2786). When assessing the correlation between tax knowledge and tax fairness perception, the results indicate statistically significant but weak correlations in both directions, depending on the specific fairness dimension. [ABSTRACT FROM AUTHOR]

The tax revenue target which entailed by the Directorate General of Taxation (DJP) every year is always increasing. However, in the last 5 years tax revenues are not always achieved. One solution is to increase tax revenues by way of aggressive action against the taxpayer, which measures the tax collection by the law is carried out both persuasive and repressive. Tax collection action occurred because his existing differences in interpretation between the DJP as the agency authorized to issue Tax Assessment Letter (SKP) with taxpayer, as an individual or entity that receives SKP. If this happens, taxpayer can make legal effort to appeal to the tax court related to decisions made by the DJP. Taxpayer objection filed by the above decree issued by the DJP SKP is called the tax dispute. If the action taken by the DJP is very aggressive in terms of collecting tax revenue, it is thus a tax dispute that occurred in Indonesia will increase. Increasing cases of tax disputes would be costly, time, and effort both issued by the DJP or by taxpayer. One of the alternative solutions that may be made by both parties to get a Win-win Solution is to Alternative Dispute Resolution. [ABSTRACT FROM AUTHOR]

Evidence presented in several recent academic studies using national datasets indicates widespread regressivity in property tax assessments. This can be due to statutory limits on assessment levels or a failure to reassess properties regularly. However, a review of assessments in Boston, Massachusetts demonstrates that regressivity may be an issue even when sound assessment practices are applied. Technological advances in mass appraisal tools and improving the data used in the valuation process may reduce or eliminate regressivity in assessments. However, implementing these measures may be both time consuming and costly, and some of the technology may be beyond the reach of smaller assessment jurisdictions. Homestead exemptions are a common property tax relief tool that reduces the assessment of taxpayers who own and occupy their property. Homestead exemptions when formulated as a flat dollar amount provide more proportional relief to lower value homes. This feature can be a tool to redress the impacts of regressive assessments and make property tax incidence more equitable. [ABSTRACT FROM AUTHOR]

This study examines the effect of Utah's Greenbelt program, the state's preferential tax‐assessment effort to protect farmland, using an instrumental variable‐fixed effects strategy. We find that an unintended effect of the program leads to more conversion of agricultural land to development than the protection it provides. The protection effect is concentrated on parcels with smaller agricultural areas, while conversion occurs on parcels with larger agricultural areas. Our findings shed light on the rationale of a proposed amendment to the policy—Utah House Bill 25—which did not pass during the 2016 legislative session. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate whether culture has an impact on justifications for tax cheating, and if there is, indeed, a rationale for justifying this behavior. Design/methodology/approach: World surveys (V201) were used to measure justifications for tax cheating in 39 countries. Hofstede's culture dimensions were used as a measurement scale for the relevant cultural aspects that could have an impact on tax cheating. Findings: The results show that individualism and power distance increase the justification, while masculinity and uncertainty avoidance decrease the justification for tax cheating. Accordingly, when budgeting for tax revenues, governments need to consider the cultural dimension in their risk assessments for tax evasion. Originality/value: The findings of this research provide some implications for legislators and policymakers. For example, they need to give more consideration to their respective society's cultural dimensions and to the structure of their communities when they are imposing taxes. Legislators need to put more effort toward convincing people why it is necessary to impose and/or increase certain taxes, how society benefits directly and indirectly and why action needs to be taken when these taxes are not paid. [ABSTRACT FROM AUTHOR]

An important exclusion to a "reimbursement agreement" in s 100A of the Income Tax Assessment Act 1936 (Cth) are agreements "entered into in the course of ordinary family or commercial dealing". The concept of "ordinary family dealing" is not defined in the legislation and is something that has had little judicial consideration. In addition, the concept is something that can be at odds with Australia's tax system, which largely assesses taxpayers individually rather than as a family tax unit. However, when it comes to trusts, especially discretionary trusts, the prominence of "family" can be an important consideration as to why the trust is established, for example, protecting family wealth, as well as providing for family members. This article will provide a detailed understanding of what might be encompassed by an "ordinary family dealing" by considering the relevant case law, as well as research into the use of trusts and considered commentary. [ABSTRACT FROM AUTHOR]

The article focuses on pending changes to Non-Arm's Length Expenditure (NALE) rules in Australia's Self-Managed Superannuation Fund (SMSF) sector, highlighting the risks faced by SMSF trustees due to the current provisions and proposed amendments. It discusses the controversy surrounding NALE provisions, the potential impacts on superannuation funds, and the need for flexibility in rectifying inadvertent oversights to prevent substantial tax liabilities.

Land inequality is often related to poverty, economic underdevelopment, and the persistence of (neo)extractivist economies in Latin America. This issue is often examined in rural contexts. This study examines land inequality in Laredo, Texas, a city of more than 250,000 residents on the U.S.-Mexico border. Using cadastral records and geospatial inquiry to construct Gini indices for infill and city-limit-adjacent land, the analysis empirically tests land inequality using criteria developed by previous research. Using both acreage and market value, results point to Gini indices approaching 1, indicating extreme land concentration for developable land in and adjacent to the city of Laredo. Here, land inequality is interpreted through the lens of resource geographies in order to explain its persistence. In urban contexts, land serves as a real estate commodity that provides the spatial setting for commerce, industry, and transportation. We argue that Laredo's potential elite capture of the land resource has persisted, while the extractivist land resource definition has changed over time. Differential tax assessment, mineral wealth, historical platting, and burgeoning resource markets work to maintain large landholdings in south Texas. This study frames land inequality as resource inequality and as a legacy of the colonial cadaster and extractivist regimes. Additionally, it places this issue in an urban and Global North context. La desigualdad en la tenencia de la tierra a menudo se relaciona con la persistencia de la pobreza, el subdesarrollo económico y las economías (neo)extractivistas en América Latina. Estos análisis, generalmente, se examinan en contextos rurales. El presente estudio investiga la existencia de la desigualdad en la tenencia de tierras en Laredo, Texas, una ciudad fronteriza de más de 250.000 habitantes. A partir de datos catastrales y análisis geoespacial para construir índices Gini para terrenos adentro y adyacentes a los límites de la ciudad, el análisis evalúa, empíricamente, la desigualdad en la tenencia de tierras utilizando criterios desarrollados por otros estudios. Analizando la superficie tanto como su valor comercial, los resultados apuntan a índices Gini que se aproximan a 1, lo que indica una concentración extrema de terrenos aptos para el desarrollo en la ciudad de Laredo y sus alrededores. Aquí, la desigualdad en la tenencia de tierra se interpreta a través del lente de la geografía de los recursos para explicar su persistencia. En contextos urbanos, la tierra sirve como un bien inmobiliario que proporciona el entorno espacial para el comercio, la industria y el transporte. Declaramos que la potencial captura de la tierra por parte de la élite laredense ha persistido, mientras que la definición del recurso de tierra para la extracción ha cambiado con el tiempo. El rol de impuestos diferenciales, la riqueza petrolera y la planificación colonial sirven para mantener grandes propiedades en Laredo y sus alrededores. Este estudio enmarca la desigualdad en la tenencia de tierras como desigualdad de recursos. Nuestro estudio también enmarca este tema a través del legado del extractivismo y el catastro colonial. Además, sitúa este tema en un contexto urbano y del norte global. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to investigate the certainty of small business (SB) taxpayers about the presumptive tax law concerning the assessment of income tax based on gross turnover and how this impacts their income tax compliance. Design/methodology/approach: The study adopted the exploratory research design. The saturation point was attained upon interviewing nine owners of SB enterprises, eight tax officers from the Uganda Revenue Authority and eight tax consultants. Themes were identified and explained using verbatim texts from the various interviews. Data were analyzed using the content analysis technique. Findings: The findings indicate that SB taxpayers are uncertain about the nature of the presumptive tax, that it is assessed based on annual sales, indicators used to determine gross turnover and their actual tax liability. This has occasioned resistance to the tax system and inhibited voluntary compliance. SB taxpayers thus opt to wait for the tax officers to make tax assessments. However, they have used this opportunity to bribe or bargain with tax officers to pay low amounts in tax or no tax at all. Thus, policymakers and revenue authorities ought to concentrate on creating massive sensitization of the law on presumptive tax, in this case, the existing tax base on which the tax is imposed and its elements to improve income tax compliance of SBs. Research limitations/implications: These results are relevant to policymakers and Revenue authorities in developing countries, especially in Africa, in improving income tax compliance of SBs. Originality/value: This study examines the contribution of certainty of the income tax law on the tax base (gross turnover) on which presumptive tax is imposed to income tax compliance of SBs, which has hardly been covered in previous studies. [ABSTRACT FROM AUTHOR]

The role of the tax authorities is to collect sufficient revenue to cover expenditure and to ensure that all taxpayers contribute to the government's funds in accordance with the provisions of the Tax Code. The aim of this paper is oriented towards a comprehensive and comparative assessment of the tax administration in Romania and that of Bulgaria, Poland and Hungary, as well as the positioning of Romania within the European Union in terms of the effects of tax policies. The present analysis is largely based on statistical data made public by eurostate.com. Regarding our country, in the medium and long term, a greater fiscal/budgetary adjustment is needed to ensure fiscal/budgetary sustainability and to face new challenges. It is clear that a large share of this large adjustment must come through measures that generate tax and budget revenue growth, with budget expenditure on an upward trend. [ABSTRACT FROM AUTHOR]

The observations and commentary below seek to distil the principles that seem to emerge from the jurisprudence concerning the general provisions of Pt IVA over the last 40 years with a view to providing guidance in the construction of those provisions and their application to different facts going forward; and to analyse the processes of reasoning in arriving at those principles to provide an informed assessment of the reliance that can be placed on them as precedential authority. [ABSTRACT FROM AUTHOR]

A new measure has come into effect, denying certain deductions for intangible-related payments. The measure, to be contained in new s 26-110 of the Income Tax Assessment Act 1997 (Cth), is in exposure draft form but has a start date of 1 July 2023. The payments that it applies to are those made by a significant global entity, of which there are about 10,000 in Australia, to an associate where the payment is attributable to the right to exploit an intangible asset and results in an associate deriving income in a jurisdiction where the corporate tax rate is less than 15% and the income is in fact taxed at less than 15%. The measure is wide in scope and raises a number of issues, both as to its terms and as to its relationship with the OECD/G20 Pillar Two minimum tax measures that Australia plans to implement from 2024. [ABSTRACT FROM AUTHOR]

The article focuses on the impact of the green energy transition on property assessment organizations and tax policies in Canada. Topics discussed include government initiatives for climate action, the emergence of Property Assessed Clean Energy (PACE) programs, and the assessment practices and tax policies in Canadian provinces regarding climate change.

The article focuses on examining vertical equity measures in property assessments, including regression models, errors-in-variables models, inequality measures, non-parametric tests, and parametric tests. It discusses the performance and suitability of various methods for assessing vertical equity, highlighting considerations such as endogeneity bias, regressivity, and the impact of measurement error on test outcomes.

Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.

Copyright of Cumhuriyet Ilahiyat Dergisi / Cumhuriyet Theology Journal is the property of Cumhuriyet Universitesi, Ilahiyat Fakultesi / Cumhuriyet University, Faculty of Theology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this article is to investigate the possibilities for tax offices in the Czech Republic to control recurrent property tax returns and the data contained therein. The hypothesis that the recurrent property tax control in the Czech Republic is unproblematic and that there is no need for any amendments in related tax law regulation has been mostly confirmed. However, there are still several minor issues (e.g. the renewal of cadastral records) where amendments to the existing legal regulation would be helpful There are also other much more problematic issues in the property tax regulation to be improved. The role of the immovable property tax in the Czech Republic is mostly marginal; the revenue is very low. The paper follows the IMRaD structure; in the research part, we firstly summarise recurrent property tax regulation de lege lata from the theoretical perspective. Secondly, we describe existing practical problems of recurrent property tax control as these problematic issues have been identified from structured interviews with tax office clerks. In the discussion, we critically analyse substantive and procedural tax law concerning the recurrent property tax with regard to controls carried out by the tax office, combining the theoretical background with practical experience. Synthesising the knowledge gained, we identify the strengths and weaknesses of de lege lata regulation and suggest amendments de lege ferenda. [ABSTRACT FROM AUTHOR]

Based on a dataset from the unique two-tier VAT (value-added tax) thresholds in Taiwan, this paper suggests that poor assessment of the sales of business entities by the competent tax authority has brought about severe underestimates of the amount of sales. It has resulted in a shortfall of tax revenue from small business entities and underscores the importance of tax enforcement. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Governance & Administrative Reform is the property of Universitas Airlangga and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Municipal waste management is one of the most complex flows to manage. It is usually delegated to local authorities and funded by the revenue from the municipal waste charge. The critical introduction of the polluter pays principle raises the question of how to reasonably set the municipal waste charge. It should be structured so that it generates sufficient revenue to cover the costs of waste management. At the same time, it should influence human behaviour to reduce waste even at the source. Achieving both at the same time requires a strong link to the tax base of the charge. The fairest one is linked to the amount of household waste. Such a link is necessary to incentivise taxpayers to effectively reduce and manage the waste generated. Bulgaria is among the countries that have postponed such a reform for many years, but it is now becoming inevitable. The main objective of this study is to assess and analyse the current financial instruments and tax legislation related to municipal waste management in the Republic of Bulgaria. The critical point is to evaluate the link between the tax base and the taxpayers' behaviour by setting the municipal waste charge in the Republic of Bulgaria. The methods of retrospective analysis and synthesis, inductive and deductive methods and comparative analysis are used to achieve the aims and objectives of the study. In Bulgaria, an unfair tax base has always been applied in determining the municipal waste charge. It depends not on the amount of waste but on the property's tax assessment. The fiscal policy in Bulgaria related to the municipal waste management needs to be updated to achieve the targets set in the Bulgarian National Waste Management Plan 2021-2028. The change should affect both the methodology of calculating the waste charge to apply the "polluter pays" principle and the system of tax preferences and reliefs to encourage the rational treatment of household waste, such as recycling. [ABSTRACT FROM AUTHOR]

Owing to the increased greenhouse gas emissions and threat of environmental pollution, scholars have drawn attention to the issue of energy efficiency in recent decades. One of the main practical policies related to energy efficiency is deploying green tax and green financing tools. The main purpose of this paper is to analyze the impacts of issued green bonds and environmental taxes on energy efficiency in the 27 European Union (EU) member states from 2010 to 2021. The major results confirm that green bonds accelerate the process of improvement of the level of energy efficiency in EU members. In the EU, environmental taxation is an efficient fiscal policy to encourage enterprises to conduct different policies and projects to improve their energy efficiency levels. In addition, a 1% increase in the gross domestic product leads to an increase in energy efficiency of the EU by nearly 0.39%. The recommended practical policies are promoting the green bond market through more transparency and marketing among private investors, paying attention to the concept of green economic recovery, and issuing digital green bonds (DGBs). [ABSTRACT FROM AUTHOR]

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)