Tax Money Research Articles

Policies for forest landscape management – A conceptual approach with an empirical application for Swedish conditions

Habitat loss and habitat fragmentation are major factors leading to forest biodiversity decline. This paper discusses landscape planning as strategy to improve connectivity in a landscape with a heterogeneous distribution of ecologically valuable areas across land owners. A tax-fund system is proposed, that following the principle of common but differentiated responsibility, tries to spread the burden of conservation equally across land owners while optimizing the environmental outcome. Design options of such a tax-fund system are discussed along the lines of a simple theoretical model. Financial effects of a tax-fund system are computed for a small model landscape set in Sweden. Two design questions stand out as particularly important. The first is whether the policy is intended to be self-sustained among the land owners or if the budget can be supplemented by general tax money. The second is whether the land owners or the relevant authority select the stands for conservation set-aside.

KONSEP PENGELOLAAN PAJAK YANG ADIL PERSPEKTIF IBNU KHALDUN

This research is motivated by the thought of Ibn Khaldun regarding taxes. According to Ibn Khaldun if the tax is too low, can not lead a government function, if the tax is too high, fiscal pressure becomes too strong, so the profits traders and producers declined and there goes their incentive to work.The purpose of this study was to learn the concept of a fair tax management perspective by Ibn Khaldun in order to build a modern economy that is equitable and to find out how the tax relevance according to Ibn Khaldun with today's modern economy.This research method used literature study (library research) with descriptive qualitative type of research. The data source consisted of Muqaddimah books as primary sources, work or theory that discussed of primary materials as secondary materials and the complement of primary and secondary materials as tertiary material. The approach in this study was a historical approach and philosophic. Data collection method used existing literature and data analysis used content analysis and the hermeneutic.The study concluded that the concept of fair tax perspective of Ibn Khaldun is a tax that is withdrawn from the taxpayer in accordance with the ability of taxpayers to pay and the money tax collection should be used properly and fairly as possible, according to Ibn Khaldun when the tax burden lighter, people have an incentive to try to be more active. Therefore, the business world become more advanced, leading to greater satisfaction among the people, because of the low tax burden while tax revenue will also increase, judging from the overall resources of land tax, the thought of Ibn Khaldun regarding taxes is very relevant to be applied to the condition of modern economy of this time where the economic situation is less stable, the situation of society more complicated, the prices of expensive life needs make people’s life difficult.

Antiracist Knowledge Production: Bridging Subdisciplines and Regions

Antiracist Knowledge Production: Bridging Subdisciplines and Regions

Defensive semiotic strategies in government: a multimodal study of blame avoidance

ABSTRACTIn this article, I argue that when officeholders try to avoid blame, they often engage in defensive performances which can be analysed in terms of how they exploit various multimodal semiotic resources to ward off (potential) criticism: the setting, appearance, and manner chosen for a particular interaction with an audience; and both verbal and non-verbal ways of arguing, legitimising, framing, and representing social actors and actions. I apply these analytic categories to interpret the data gathered during fieldwork at a major training event of British government communicators. By combining insights from multimodal discourse analysis, discourse-historical studies of organisational behaviour, and recent research into blame avoidance in public administration, I demonstrate how certain semiotic strategies used by officeholders have an effect of backgrounding the ideas about any possible norm violations that government communicators may have been associated with in the eyes of critical audiences, such as lying, spin doctoring, and using tax money for propaganda campaigns that may not actually serve the interests of the public. I suggest that analysts of government communication should pay more attention to the defensive practices of government insiders, and study in great detail how these practices are incorporated into everyday behaviour through professional training.

Tax havens, offshore financial centres and the current sanctions regimes

PurposeThis paper aims to articulate the complexities posed by tax havens and offshore financial centres (OFCs) in the global fight against financial crimes such as tax avoidance and money laundering. It suggests possible measures to mitigate the effect of tax avoidance on economic development of countries, especially less developed poor countries.Design/methodology/approachData were evaluated using examples and case studies drawn from tax havens and OFCs in newspaper reports to demonstrate how illicit proceeds of crime are spirited out of countries for safe custody in tax haven jurisdictions around the globe. The author also carried out a scoping review of the literature to delineate the correlation between tax havens, OFCs and the growth in financial crimes such as tax avoidance and money laundering.FindingsThere is a close correlation that bank secrecy laws in OFCs fuel the growth of financial crimes such as tax avoidance and money laundering around the globe. The findings also suggest that while imposition of sanctions on countries which transgress international financial regulatory regimes is an essential component in the international efforts against financial crimes, they need to be enforced on all states so that they are not seen as politicized and subsequently undermined.Research limitations/implicationsIt is important that states work in tandem to initiate desired regimes to address financial crimes but enunciating regimes alone cannot generate a far reaching impact unless they are enforced against all transgressing states.Practical implicationsThe paper has practical implications for states, people, governments, oversight institutions, markets and other stakeholders because it unravels varied issues relating to tax avoidance, money laundering and policies that need to be adopted to address these challenges.Social implicationsThe paper draws attention to the impact of asymmetric information and data generation capacity in some countries on tax avoidance and other financial crimes and the need for international harmonization of tax and AML regimes.Originality/valueThe issues explored in this paper help to highlight the challenges posed by tax havens and OFCs for economic development of countries. While the paper was undertaken by the review of primary and secondary data, it offers important contributions that could potentially enhance the fight against tax avoidance.

Failure to CAPTCHA Attention: Null Results from an Honesty Priming Experiment in Guatemala.

We report results from a large online randomised tax experiment in Guatemala. The trial involves short messages and choices presented to taxpayers as part of a CAPTCHA pop-up window immediately before they file a tax return, with the aim of priming honest declarations. In total our sample includes 627,242 taxpayers and 3,232,430 tax declarations made over four months. Treatments include: honesty declaration; information about public goods; information about penalties for dishonesty, questions allowing a taxpayer to choose which public good they think tax money should be spent on; or questions allowing a taxpayer to state a view on the penalty for not declaring honestly. We find no impact of any of these treatments on the average amount of tax declared. We discuss potential causes for this null effect and implications for ‘online nudges’ around honesty priming.

Building Community, Breaking Barriers: Little Free Libraries and Local Action in the United States

Building Community, Breaking Barriers: Little Free Libraries and Local Action in the United States

The Role of the U.S. As a Tax Haven Implications for Europe

Two global transparency initiatives are underway that could help tackle financial crimes including tax evasion, money laundering and corruption: registration of beneficial ownership for companies (to identify the real persons owning or controlling such companies) and automatic exchange of bank account information between tax administrations. The European Union has made progress in both respects, with the adoption of a 4th anti-money laundering Directive (in May 2015) and by committing to implement the OECD’s common reporting standard for automatic exchange of financial account information. The United States (U.S.), in contrast, has done neither so far.

MENGAPA WAJIB PAJAK MENGIKUTI TAX AMNESTY (STUDI KASUS DI SOLO)

Tax amnesty program was obtain to apply Republic Indonesia government regulation number 11 year 2016. The present study aims at providing why do tax payers take tax amnesty. This study used Case Study Research approach. A single case study approach was choosen because one data was enough to achieve the research objective. Data were gathered by questionnaire and semi-structured interview with tax payers in Solo Raya. The finding shows that comprehension of tax amnesty only can be understood three of tax payers, they take tax amnesty program by working together with tax consultant, and the problems are for arranging technical and minim for socialization become obstruction of tax amnesty realization. The limitation of this research is not using comparative case study. In addition, this research timming is limited. However this research raises the higher of leader or personal commitment to do tax amnesty program with the hope by increasing regular tax amnesty socialization, simplification of procedure tax amnesty for small business tax payers, also if tax amnesty results, the tax money, actually were used for public wealthy.

Dynamics of global remittances: A graph-based analysis

Human migration is an increasing world-wide phenomenon by which people leave their homeland to find better living conditions. This phenomenon entails financial issues for host countries. One of these issues are remittances. Remittances produce money flows that can considerably interfere with country micro and macroeconomics. Therefore, the understanding of remittance functioning at global scale is crucial for adopting adequate control policies in areas such as tax evasion, capital flow and money laundering. This work contributes to such understanding by both developing and analyzing a graph modeling approach that describes the interaction, concentration and circular patterns of world-wide remittances. The graph model analyzes degree distribution, vertex degrees and two-vertex cycles and it is constructed from World Bank data. As a result, the remittance graph evidences a power law in the degree distribution, very concentrated producer and receiver remittance communities and large circular flows of remittances.

The Historical Roots of CIA‐Hollywood Propaganda

AbstractThe ability to use movies that tell persuasive stories is a powerful tool, particularly if it is consciously used to legitimize war, assassination, and illegal activities and to undermine the core principles of democracy. The U.S. Central Intelligence Agency (CIA) and the U.S. military have made use of that tool for almost a century, starting with the War Department's quiet support for the movie Birth of a Nation in 1915 and continuing for a century, including such recent CIA‐supported products as Homeland, The Agency, The Recruit, and many less likely movies and television shows. During World War II, this sort of propaganda was openly distributed, since there was a widespread consensus in support of that war. However, state‐sponsored propaganda in the form of Hollywood movies continued throughout the Cold War up to the present. The production of movies that completely distorted the political meaning of George Orwell's and Graham Greene's novels were important examples of this practice. CIA involvement was covert, since the target audience was the American public and the ideological perspective being propagated often ran counter to democratic ideals. This article recounts the history of the process by which Americans came to accept the ideas continuously promoted by the government, often without knowing that their favorite movies and television shows had been vetted or even altered by agents of the CIA or the Pentagon. Since these practices violate federal laws, the public at least has a right to know that we are being subjected to this sort of propaganda and how much tax money is spent to produce entertaining forms of disinformation.

Nine Greek Ostraca from the Egyptian Museum

AbstractEdition of nine ostraca from Elephantine, now in the Egyptian Museum in Cairo, containing receipts for several money taxes from the 2

Tax Evasion, Money Laundering and Tax Transparency in the EU Overseas Countries and Territories: Ex-Post Impact Assessment

This study aims to present the legal, political and institutional framework governing offshore practices in the Overseas Countries and Territories (OCTs) of the European Union, which fall under the sovereignty of four Member States: Denmark, France, the Netherlands and the United Kingdom. It contains an opening analysis that defines the key concepts, including tax evasion, money laundering and tax transparency; outlines the scope of the study (to differentiate the OCTs from other places often mentioned within the context of offshore financial services); and briefly describes the particular case of Greenland. In addition, a comparative analysis of the legal, political and institutional framework governing EU relations with and within the respective OCTs is complemented by an overview of the EU framework and opportunities for action. This aspect can be of significance, especially in view of the UK’s announced withdrawal from the European Union. The detailed annexed contributions covering the OCTs under French, Dutch and British rule, and which constitute a basis for this analysis, were written by external experts.

Policies for Forest Landscape Management A Conceptual Approach with an Empirical Application for Swedish Conditions

Habitat loss and habitat fragmentation are major factors leading to forest biodiversity decline. This paper discusses landscape planning as strategy to improve connectivity in a landscape with a heterogeneous distribution of ecologically valuable areas across land owners. A tax-fund system is proposed, that following the principle of common but differentiated responsibility, tries to spread the burden of conservation equally across land owners while optimizing the environmental outcome. Design options of such a tax-fund system are discussed along the lines of a simple theoretical model. Financial effects of a tax-fund system are computed for a small model landscape set in Sweden. Two design questions stand out as particularly important. The first is whether the policy is intended to be self-sustained among the land owners or if the budget can be supplemented by general tax money. The second is whether the land owners or the relevant authority select the stands for conservation set-aside.

Tax policies and practices of money tax revival in Soviet Russia (1921–1924) and their relevance

Tax policies and practices of money tax revival in Soviet Russia (1921–1924) and their relevance

Military experience and corporate tax avoidance

We find that managers with military experience pursue less tax avoidance than other managers and pay an estimated $1–$2 million more in corporate taxes per firm-year. These managers also undertake less aggressive tax planning strategies with smaller tax reserves and fewer tax havens. Although they leave tax money on the table, boards hiring these managers benefit from reductions in other gray areas in corporate reporting. The broad implications are as follows: for employee selection, boards can consider employees’ personal characteristics as a control mechanism when outputs are difficult to contract ex ante or measure ex post.

БІРЖОВИЙ РИНОК УКРАЇНИ ТА ПЕРСПЕКТИВИ РОЗВИТКУ

У статті оцінений сучасний стан біржового ринку України та розглянуті чинники, які зумовлюють його неефективне функціонування. Здійснено аналіз сучасного стану біржової торгівлі та виявлено проблеми формування та функціонування біржового аграрного ринку. Визначено вплив зовнішніх факторів та якості нормативно–правового забезпечення на діяльність бірж. Розглянуто роль товарної біржі як важливої складової інфраструктури аграрного ринку.Оскільки товарна біржа призначена для постачання сировини та стабілізації майбутньої цінової ситуації на ринку сировини, яка використовується підприємствами для подальшої переробки та реалізації на ринку споживчих товарів, то в Україні зростають роль та значення товарних бірж. Проаналізовано динаміку біржової активності.
 Проаналізовано дані та зіставлено їх з мікро– та макроекономічними показниками діяльності нашої країни, що доводить відсутність в Україні сегменту біржового ринку, не зважаючи на рекордну кількість підприємницьких організацій з назвою «біржа», який виконував би притаманні йому важливі ринкові функції.
 Наведено перелік проблем розвитку біржової діяльності в Україні та необхідність чіткого механізму державного регулювання біржової діяльності.
 Звернено увагу на необхідність створення єдиної біржової системи в Україні згідно світового досвіду.

Value of time – A citizen perspective

The dominant empirical approach to infer Value of Time is based on experiments in which respondents are typically asked to make hypothetical travel choices as if they were paying travel costs from their own budget, in exchange for personal travel time gains. However, many scholars have argued that such travel choice decisions of individuals in their role of consumer of mobility are likely to be a poor proxy of how they in their role of citizen believe government should spend tax money to generate travel time gains for large numbers of travelers. So far, this possible deviation between what we call ‘consumer VoT’ and ‘citizen VoT’ has not been studied empirically. In this paper, we fill this gap, by designing a Stated Choice experiment with eight different frames; some representing a typical consumer choice situation, others gradually approaching a citizen perspective. We find that individuals’ willingness to pay from previously collected tax money for travel time gains created by a government policy, is significantly higher than their willingness to pay, from their after tax income, for time gains obtained by choosing a different route. This result implies that citizen VoT is higher than consumer VoT. This difference does not stem from a stronger willingness to spend previously collected tax money compared to spending one’s own income, but from a difference in the value attached to travel gains: a travel time gain resulting from government action is valued more than the same travel time gain obtained by one’s own route choices. This and a range of other empirical results are discussed in depth, in light of the conceptual differences between preferences of individuals in a role of consumer or citizen.

Access to Justice--Unaffordable Legal Services' Concepts and Solutions

Access to Justice--Unaffordable Legal Services' Concepts and Solutions

Wealth Management, Tax Evasion and Money Laundering: The Panama Papers Case Study

Purpose: This paper aims to discuss the various anti-money laundering programmes that banks are required to put in place, to mitigate the tax evasion and money laundering risks in wealth management.Design/Methodology/Approach: This paper uses the “Panama Papers” revelations to illustrate the vulnerability of private banks to money laundering. Private banks are banks, or operational units within banks, which specialize in providing financial services to wealthy individuals. These services are often referred to as wealth management services.Findings: This paper determined that effective implementation is the key to lifting the veil of secrecy once and for all and eradicating tax evasion. Rather than create new laws and policies, efforts should focus on supporting effective implementation, and promoting enhanced cross-border and inter-agency co-operation on tax and financial crimes.Research Limitations: This paper will focus on one aspect of our banking system — wealth management — that may be particularly attractive to criminals who want to launder money.Originality/Value: While most articles are focused on the money laundering/tax evasion risks posed by offshore locations, this article is focused on domestic banks that allow funds to be transferred to offshore locations.