469756
Descrição
Mapa Mental por heather.mccrory, atualizado more than 1 year ago
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Criado por heather.mccrory
mais de 10 anos atrás
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Taxation Definitions
- CERTAINTITY- not be arbitrary
- EQUITY- fair to individual and reflect a persons ability to pay.
- CONVENIENT- in terms of timing and pymt
- EFFICIENCY- wrt admin. Small collection costs as a proportion of revenue raised
- COMPETENT JURISDICTION - area in which a particular set of tax law applies
- TAX SOURCES: Domestic Legislation, Court cases, International Treaties
- TAX BASES- something liable to tax
- Income
- Capital
- Consumption
- HYPOTHECATION- certain taxes devotes to specific expenditure e.g. road tax for road upkeep
- TAX BASE: difference btwn tax revenue received and amount that should have been received
- BILATERAL AGREEMENT- enable tax authorities in country A to check on tax position and foreign tax affairs on any of their tax subjects
- PROGRESSIVE TAX - tax rate increases in proportion to taxable base e.g income tax
- DEADLINES???
- need to know when to pay
- tax authority cash forecast
- reference point for late pymt
- need to know when to pay
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