Search

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]

Copyright of FinanzRundschau is the property of De Gruyter 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 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.)

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]

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]

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]

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]

Copyright of FinanzRundschau is the property of De Gruyter 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.)

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]

Copyright of FinanzRundschau is the property of De Gruyter 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.)

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 article discusses the correction of input tax according to Section 17 UStG in a three-person relationship as a mass liability under Section 55 InsO. It examines a case where an insolvent company received input services from unrelated suppliers, which were paid by other companies in the group. It states that after the insolvency proceedings, the insolvent company's liquidator successfully challenged these payments, leading to the return of funds to the suppliers.

The article explores the business transaction of issuing non-fungible tokens (NFTs) in exchange for rights and delves into the sales tax perspective. It discusses the tax implications of issuing NFT-based enjoyment certificates by a traditional German brewery, categorizing them as multi-purpose vouchers and detailing considerations for subsequent beer deliveries across third countries, European Union countries, and within Germany.

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]

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 FinanzRundschau is the property of De Gruyter 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 article discusses the dispute over whether revenue from operating a toilet facility and a parking lot, offered to paying visitors of a museum, is subject to Value-added tax or considered incidental to the tax-exempt museum revenue under German Section 4 No. 20 Letter a UStG. It states that the conflict revolves around a GmbH operating alongside a monument, contesting the tax authority's denial of tax exemption for revenue generated by additional facilities.

Copyright of Americanía. Revista de Estudios Latinoamericanos is the property of Revista Americania - Universidad Pablo de Olavide 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.)

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]

Copyright of FinanzRundschau is the property of De Gruyter 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 Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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.)

Applying indirect methods to determine the taxable income of insolvent companies has raised various legal issues and led to unclear and potentially unlawful interpretations by the Portuguese tax authorities ("PTA"). Although recent case law has provided some guidance on the limited and especially exceptional circumstances in which indirect taxation methods can be applied to insolvent companies, there is still some way to go to achieve legal certainty and for the PTA to follow higher courts' case law. This article analyses when the PTA can resort to indirect taxation methods to determine the taxable income of insolvent companies. [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]

Copyright of FinanzRundschau is the property of De Gruyter 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 Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 article focuses on the issue of trust protection in cases of unlawful administrative actions concerning tax law in Germany. Topics include the impact of the Umsatzsteuerjahresbescheid on prior Voranmeldungsfestsetzungen (preliminary tax assessment), the absence of amendment authority under section 27 of 19 UStG when an Organgesellschaft (subsidiary) providing construction services cannot transfer claims to the recipient due to the subsidiary's insolvency.

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]

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica 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.)

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]

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 article focuses on the out-of-court remedy procedure and the interpretability of an objection in tax law, citing a specific case in Germany (BFH, Urt. v. 12.10.2023 – V R 42/21). It outlines a case where a taxpayer contested a tax assessment for the purchase of a photovoltaic system, leading to multiple administrative decisions and legal proceedings, ultimately addressing the scope and interpretation of the objection.

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.

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH 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 FinanzRundschau is the property of De Gruyter 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.)

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]