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Books > Money & Finance > Public finance > Taxation

Tax Justice and Global Inequality - Practical Solutions to Protect Developing Country Revenues (Paperback): Krishen Mehta,... Tax Justice and Global Inequality - Practical Solutions to Protect Developing Country Revenues (Paperback)
Krishen Mehta, Esther Shubert, Erika Dayle Siu
R939 Discovery Miles 9 390 Ships in 12 - 17 working days

In the wake of the Panama Papers scandal and similar leaks, tax havens are now firmly in the spotlight. Today, roughly half of all global trade still passes through tax haven jurisdictions, costing millions in lost revenue to countries around the world. Such practices affect all of us, but are most keenly felt by poorer people in developing countries, where unfair tax practices have become a major obstacle to development, and which have allowed multinational corporations to continue to exploit developing economies. This collection argues that, for developing countries to achieve social justice and lasting prosperity, they must take control of their own tax destinies, and that this will also be crucial to achieving the Sustainable Development Goals. Covering such topics as natural resource management, representation in global tax institutions and effective strategies for building and protecting tax bases, the collection brings together expertise from a variety of countries and disciplines. It explores the options available to developing countries, and provides a basis for concerted action by tax authorities, policy makers, academics and civil society experts to design tax systems that can sustain a just society.

Individual Retirement Accounts - Size of Balance Issues & Enforcement of IRS Rules (Hardcover): Jake Silva Individual Retirement Accounts - Size of Balance Issues & Enforcement of IRS Rules (Hardcover)
Jake Silva
R3,863 Discovery Miles 38 630 Ships in 12 - 17 working days

In 2014, the federal government will forgo an estimated $17.45 billion in tax revenue from IRAs, which Congress created to ensure equitable tax treatment for those not covered by employer-sponsored retirement plans. Congress limited annual contributions to IRAs to prevent the tax-favored accumulation of unduly large balances. But concerns have been raised about whether the tax incentives encourage new or additional saving. Congress is reexamining retirement tax incentives as part of tax reform. This book describes IRA balances in terms of reported FMV aggregated by taxpayers; examines how IRA balances can become large; and assesses how IRS ensures that taxpayers comply with IRA tax laws.

Taxes and Trust - From Coercion to Compliance in Poland, Russia and Ukraine (Hardcover): Marc P. Berenson Taxes and Trust - From Coercion to Compliance in Poland, Russia and Ukraine (Hardcover)
Marc P. Berenson
R2,729 Discovery Miles 27 290 Ships in 10 - 15 working days

Taxes and Trust is the first book on taxes to focus on trust and the first work of social science to concentrate on how tax policy actually gets implemented on the ground in Poland, Russia and Ukraine. It highlights the nuances of the transitional Ukraine case and explains precisely how and why that 'borderland' country differs from the more ideal-types of coercive Russia and compliance-oriented Poland. Through nine bespoke taxpayer surveys, an unprecedented bureaucratic survey and more than fifteen years of qualitative research, the book emphasizes the building and accumulation of trust to transition from a coercive tax state to a compliant one. The context of the book will appeal to students and scholars of taxation worldwide and to those who study Russia and Eastern Europe. This title is also available as Open Access.

The Glorification of Plunder 2017 - States, Power and Tax Policy (Paperback): Malcolm James The Glorification of Plunder 2017 - States, Power and Tax Policy (Paperback)
Malcolm James
R631 Discovery Miles 6 310 Ships in 12 - 17 working days

This book is about two things: tax and power. The processes through which tax law is formulated, involve more than the formal legislative and judicial processes which result in statute and case law. Tax law is an expression of tax policy, which is subjective and a heterogeneous product of states, cultures and politics. Regarding taxation as a branch of either black letter law or orthodox economics ignore, or even deny, this subjectivity. This book explores the complex dynamics of the debates which inform tax policy, the interaction between tax and power and how power relations between various groups in society and between individuals and the state are manifested through tax system. This helps to explain why the rules, procedures and practices are all formulated to suit their interests of the most powerful groups in society. Taxation is a powerful lens through which to analyse relationships between individuals and the state, since history has shown that there is a longstanding power relationship between rulers and subjects, which is articulated through tax regimes. Tax can therefore be seen as a technology which mediates such tensions and relationships and the way that choices are made and conflicts are resolved can give valuable insights into societal power relationships.

BUSINESS TAX (FA21) TUTORIAL (Paperback): Aubery Penning, Bob Thomas BUSINESS TAX (FA21) TUTORIAL (Paperback)
Aubery Penning, Bob Thomas
R753 Discovery Miles 7 530 Ships in 9 - 15 working days
Small Business Tax Facts - An Easy to Understand Tax Guide for Canadian Small Business Owners (Paperback): Ronika Khanna Small Business Tax Facts - An Easy to Understand Tax Guide for Canadian Small Business Owners (Paperback)
Ronika Khanna
R527 R431 Discovery Miles 4 310 Save R96 (18%) Ships in 10 - 15 working days
Behind Tax Policy Controversies - Social, Legal and Economic Foundations (Paperback): Steven Sheffrin Behind Tax Policy Controversies - Social, Legal and Economic Foundations (Paperback)
Steven Sheffrin
R742 Discovery Miles 7 420 Ships in 9 - 15 working days
Public Finance and Budgetary Policy (Paperback): Alan H (Alan Harold) 1927- Williams Public Finance and Budgetary Policy (Paperback)
Alan H (Alan Harold) 1927- Williams
R652 Discovery Miles 6 520 Ships in 10 - 15 working days
Grundlagen der Immobilienwirtschaft - Recht - Steuern - Marketing - Finanzierung - Bestandsmanagement - Projektentwicklung... Grundlagen der Immobilienwirtschaft - Recht - Steuern - Marketing - Finanzierung - Bestandsmanagement - Projektentwicklung (German, Paperback, 10., uberarb. u. aktualisierte Aufl. 2019)
Kerry-U Brauer
R965 R900 Discovery Miles 9 000 Save R65 (7%) Ships in 12 - 17 working days

Dieses renommierte Grundlagenlehrbuch macht auf anschauliche Weise mit dem gesamten Lebenszyklus einer Immobilie vertraut. Fundiert vermittelt es Studierenden und Lehrenden die fur das stark expandierende Fachgebiet notwendigen oekonomischen, juristischen und steuerlichen Kenntnisse. Es eignet sich auch bestens als Nachschlagewerk fur Dozenten sowie fur Fach- und Fuhrungskrafte in immobilienwirtschaftlichen Unternehmen. Die 10. Auflage wurde im Zuge der Baurechtsnovelle uberarbeitet und aktualisiert. Die umfassenden AEnderungen im Baurecht, die mit dem Gesetz zur Reform des Bauvertragsrechts und zur AEnderung der kaufrechtlichen Mangelhaftung Anfang 2018 in Kraft getreten sind, wurden vollstandig berucksichtigt. Auch die veranderten Regelungen aus dem Gesetz zur Modernisierung des Rechts der Umweltvertraglichkeitsprufung vom Juli 2017 sind eingeflossen sowie die Aktualisierungen in der Baunutzungsverordnung. Das bewahrte methodische Konzept der Orientierung am Lebenszyklus der Immobilie wurde beibehalten.

VAT and Government Departments (Paperback, 1): Martin Kaney VAT and Government Departments (Paperback, 1)
Martin Kaney
R1,990 Discovery Miles 19 900 Ships in 12 - 17 working days

VAT and Government Departments is a reference manual and a practical guide for those managing VAT in Government Departments, their advisers and key suppliers. Government Department VAT has recently been the subject of an HMRC consultation and review with new guidance published in 2015 (consolidated with revised NHS guidance). Public sector organisations must be registered for VAT where they engage in ""economic activities"", especially where there is any competition with the private sector. There are special rules for Government Departments (and the NHS) under section 41 VAT Act 1994 known as the contracted-out services or COS rules (in relation to non-business activities) and Value Added Tax itself, governed by the VAT legislation (in relation to business activities). To understand VAT in a Government Department context it is essential to understand the fundamental duality in the tax in relation to the public sector. This is often overlooked and because in certain situations VAT can apparently be recovered in both contexts COS eligibility to recover and input tax entitlement on VAT incurred can be confused. Many of the areas covered in the text are complex in themselves and VAT and Government Departments does not attempt to examine all possibilities in all circumstances or to reproduce the full technical guidance or statute. The objective is to identify all of the issues in the tax relevant to Government Departments and in a logical analysis, explain these from a compliance perspective and in relation to the organisational activities of Government Departments (providing further references where appropriate if more detailed information is required). VAT & Government Departments is based on published HMRC and Treasury guidance and policy and on current case law and legislation in force as at 30th April 2015.

Tax and Culture - Convergence, Divergence, and the Future of Tax Law (Hardcover): Michael A Livingston Tax and Culture - Convergence, Divergence, and the Future of Tax Law (Hardcover)
Michael A Livingston
R2,723 Discovery Miles 27 230 Ships in 12 - 17 working days

Tax scholars traditionally emphasize economics and assume that all tax systems can be evaluated in more or less the same way. By applying the insights of anthropology, sociology, and other social sciences, Michael A. Livingston demonstrates that tax systems frequently pursue different values and that the convergence of tax systems is frequently overstated. In Tax and Culture, he applies these insights to specific countries, such as China and India, and specific tax issues, including progressivity, tax avoidance, and the emerging area of environmental taxation. Livingston concludes that the concept of a global tax culture is, in many cases, merely a reflection of Western hegemony, and is unlikely to survive the changes implicit in the rise of non-Western nations and cultures.

Lower Your Taxes - BIG TIME! 2023-2024: Small Business Wealth Building and Tax Reduction Secrets from an IRS Insider... Lower Your Taxes - BIG TIME! 2023-2024: Small Business Wealth Building and Tax Reduction Secrets from an IRS Insider (Hardcover, 9th edition)
Sandy Botkin
R447 Discovery Miles 4 470 Ships in 12 - 17 working days

The authoritative guide for navigating tax time, completely revised and updated for 2023-2024 With 200,000+ total copies sold, Lower Your Taxes - BIG TIME! has helped hundreds of thousands of taxpayers save money for 20 years. Now refreshed for 2023-2024, this go-to guide is more topical than ever and includes all the current information you need to know about the latest changes in tax code. The ninth edition of Lower Your Taxes - BIG TIME! shows you how to save thousands of dollars-legally and ethically!-during tax time. It offers proven methods for taking advantage of the tax system to get a yearly subsidy of $5,000 or more back from the IRS-and bulletproof your records forever. Key topics include: Advice on properly documenting any business deduction Tips on starting a home-based business Turning tuition, entertainment, orthodontia, and other expenses into huge deductions The new standard deduction for married couples Changes to business meal and lease deductions, vehicle purchases, and Health FSA contributions Known for his engaging, humorous writing style, Botkin is a renowned expert who has worked for the IRS in multiple capacities; he knows the tax code inside and out. Whether you're a consultant, small-business owner, independent contractor, or just an individual seeking to protect your hard-earned nest egg, Lower Your Taxes - BIG TIME! provides everything you need to make next tax season painless, both emotionally and financially.

A Walk Down the Fairway of Value Added Tax - A Practical Guide to Vat for Golf Clubs (Paperback, 3rd Revised edition): Ian... A Walk Down the Fairway of Value Added Tax - A Practical Guide to Vat for Golf Clubs (Paperback, 3rd Revised edition)
Ian Fleming
R613 Discovery Miles 6 130 Ships in 12 - 17 working days

This is a timely update of Ian Fleming's invaluable guide, first published in 2006. For anyone involved in the administration of golf clubs, and in particular with their finances, grappling with VAT has been a thorny issue ever since it was introduced in the UK in 1973. This book explains the basic rules of VAT as they affect golf clubs. Written for club secretaries, treasurers, finance committee chairmen and accounting practices that have golf clubs as their clients, it highlights many of the most common problems likely to arise in the context of VAT. The author offers practical advice, such as how to avoid an unexpected VAT bill on a refurbishment of the clubhouse. With this book as a reference, it will be easier to avoid the many VAT ""bunkers"" which can create unwelcome and costly traps for golf clubs. The third edition includes a new chapter to cover the consequences of the Bridport and West Dorset Golf Club case and new HMRC guidance.

God and the IRS - Accommodating Religious Practice in United States Tax Law (Paperback): Samuel D. Brunson God and the IRS - Accommodating Religious Practice in United States Tax Law (Paperback)
Samuel D. Brunson
R944 Discovery Miles 9 440 Ships in 12 - 17 working days

Seventy-five percent of Americans claim religious affiliation, which can impact their taxpaying responsibilities. In this illuminating book, Samuel D. Brunson describes the many problems and breakdowns that can occur when tax meets religion in the United States, and shows how the US government has too often responded to these issues in an unprincipled, ad hoc manner. God and the IRS offers a better framework to understand tax and religion. It should be read by scholars of religion and the law, policymakers, and individuals interested in understanding the implications of taxation on their religious practices.

Small Business Taxes For Dummies, 3rd Edition (Paperback, 3rd Edition): E. Tyson Small Business Taxes For Dummies, 3rd Edition (Paperback, 3rd Edition)
E. Tyson
R541 Discovery Miles 5 410 Ships in 12 - 17 working days

Get your taxes right the first time and save $ If you run a small business, you've likely got more work than you already feel able to handle. The last thing you need is to be running around trying to figure out your taxes at the last minute. So, if you need a hands-on guide to small business taxes that doesn't mess around, look no further than Small Business Taxes For Dummies. In this book, nationally recognized personal finance expert Eric Tyson clearly and concisely delivers the best methods to save on your taxes and make the process as easy as possible. You'll get the latest info about all the newest tax deductions and credits (including COVID-19-related breaks), as well as location-specific incentives and other little-known tips. You'll also find: Expanded discussions of new retirement account options for small business owners The latest advice on how to deal with online and software tax prep and filing options to make life easier at tax time Explorations of likely new changes coming A can't-miss resource for small business owners, managers, and employees, Small Business Taxes For Dummies is the book to help you make sure you don't pay more than you need to pay at tax time!

AIA 16 Taxation and Tax Planning - Study Text (Paperback): BPP Learning Media AIA 16 Taxation and Tax Planning - Study Text (Paperback)
BPP Learning Media
R1,012 R695 Discovery Miles 6 950 Save R317 (31%) Ships in 9 - 15 working days

BPP Learning Media is the AIA s official publisher and our Study Texts are endorsed by AIA examiners.

Austerity - When It Works and When It Doesn't (Hardcover): Alberto Alesina, Carlo Favero, Francesco Giavazzi Austerity - When It Works and When It Doesn't (Hardcover)
Alberto Alesina, Carlo Favero, Francesco Giavazzi
R933 R772 Discovery Miles 7 720 Save R161 (17%) Ships in 12 - 17 working days

A timely and incisive look at austerity measures that succeed-and those that don't Fiscal austerity is hugely controversial. Opponents argue that it can trigger downward growth spirals and become self-defeating. Supporters argue that budget deficits have to be tackled aggressively at all times and at all costs. In this masterful book, three of today's leading policy experts cut through the political noise to demonstrate that there is not one type of austerity but many. Looking at thousands of fiscal measures adopted by sixteen advanced economies since the late 1970s, Austerity assesses the relative effectiveness of tax increases and spending cuts at reducing debt. It shows that spending cuts have much smaller costs in terms of output losses than tax increases. Spending cuts can sometimes be associated with output gains in the case of expansionary austerity and are much more successful than tax increases at reducing the growth of debt. The authors also show that austerity is not necessarily the kiss of death for political careers as is often believed, and provide new insights into the recent cases of European austerity after the financial crisis. Bringing needed clarity to one of today's most challenging subjects, Austerity charts a sensible approach based on data analysis rather than ideology.

Advanced Tax Strategies for LLCs and Partnerships (Paperback): L Tunnell Advanced Tax Strategies for LLCs and Partnerships (Paperback)
L Tunnell
R2,140 Discovery Miles 21 400 Ships in 12 - 17 working days

What works best for clients? Learn the pros and cons of the LLC, general partnership, limited partnership, and limited liability partnership by focusing on planning and potential tax traps. This title offers a review of distinct advantages of these entities coupled with an examination of the risk members and partners face if they do not have a solid tax plan to minimize their exposure. In addition, the authors explore some of the more intricate rules and regulations of these entities so you can move your working knowledge of partnership and LLC taxation beyond the basics. This book prepares the reader to do the following: Analyze a partnership or LLC agreement to determine whether any special allocations in the agreement will be allowed under Code Section 704(b) Identify the potential economic consequences of special allocations to a partner or LLC member Identify the potential tax consequences when a partner or LLC member has a negative balance in his or her capital account Recognize the relationship between partnership and LLC allocations of profit and loss and the allocation of the risks and rewards of entity operations Distinguish between the requirements for substantiality and those for economic effect under the regulations Distinguish between "book" allocations required under Section 704(b) and "tax" allocations required under Section 704(c) Recognize the three methods described in the Section 704(c) regulations to make special allocations with respect to contributed property Determine when a non-contributing partner or LLC member will or will not be protected by required allocations under Section 704(c) Calculate the gain that can result from reallocation of liabilities when a partner joins a partnership Calculate a partner's or member's share of recourse liabilities of a partnership or LLC Distinguish between recourse and nonrecourse liabilities of a partnership or LLC Analyze the impact of a partner or LLC member's guarantee of a recourse or nonrecourse liability of the entity Recognize when to treat a liability as a recognized versus contingent liability and understand how to account for partnership or LLC contingent liabilities Calculate the basis of each property received by a partner receiving multiple properties in a liquidating vs. non-liquidating distribution from a partnership or LLC Recognize which properties will receive a step-up or step-down in basis when multiple properties are received from a partnership or LLC Allocate basis increases or decreases among multiple properties for federal income tax purposes Determine when an Internal Revenue code (IRC) Section 754 election will allow a partnership or LLC to adjust its basis in its assets Allocate required basis adjustments among partnership or LLC assets Determine the tax consequences associated with the sale of a partner's or member's interest in a partnership or LLC Recognize how using the installment method to account for the sale of a partnership interest will affect how the partner will report his or her gain on the sale Recognize when the sale of an interest in a partnership will trigger a technical termination of the partnership Determine the tax basis and holding period of assets owned by the partnership following a technical termination Determine the tax consequences associated with subsequent dispositions of built-in gain or loss assets following a technical termination

LLC - The Ultimate Guide to Starting a Limited Liability Company, and How to Deal with LLC Accounting and LLC Taxes... LLC - The Ultimate Guide to Starting a Limited Liability Company, and How to Deal with LLC Accounting and LLC Taxes (Paperback)
Greg Shields
R338 Discovery Miles 3 380 Ships in 10 - 15 working days
F6 Taxation (FA17) - Complete Text (Paperback): Kaplan Publishing F6 Taxation (FA17) - Complete Text (Paperback)
Kaplan Publishing
R1,193 R800 Discovery Miles 8 000 Save R393 (33%) Ships in 9 - 15 working days
Taxes for Small Businesses QuickStart Guide - Understanding Taxes For Your Sole Proprietorship, Startup, & LLC (Hardcover, 2nd... Taxes for Small Businesses QuickStart Guide - Understanding Taxes For Your Sole Proprietorship, Startup, & LLC (Hardcover, 2nd ed.)
Clydebank Business
R635 R552 Discovery Miles 5 520 Save R83 (13%) Ships in 10 - 15 working days
AAT Business Tax FA2016 - Study Text (Paperback): Kaplan Publishing AAT Business Tax FA2016 - Study Text (Paperback)
Kaplan Publishing
R673 R464 Discovery Miles 4 640 Save R209 (31%) Ships in 9 - 15 working days
FIA Foundations in Taxation FA2016 - Study Text (Paperback): Kaplan Publishing FIA Foundations in Taxation FA2016 - Study Text (Paperback)
Kaplan Publishing
R671 R461 Discovery Miles 4 610 Save R210 (31%) Ships in 9 - 15 working days
FIA Foundation in Taxation FA2016 - Pocket Notes (Paperback): Kaplan Publishing FIA Foundation in Taxation FA2016 - Pocket Notes (Paperback)
Kaplan Publishing
R584 R365 Discovery Miles 3 650 Save R219 (38%) Ships in 9 - 15 working days
AAT Personal Tax FA2016 - Pocket Notes (Paperback): Kaplan Publishing AAT Personal Tax FA2016 - Pocket Notes (Paperback)
Kaplan Publishing
R268 R170 Discovery Miles 1 700 Save R98 (37%) Ships in 9 - 15 working days
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