Building Trust in Taxation

Building Trust in Taxation
Author: Bruno Peeters
Publisher:
Total Pages: 0
Release: 2017
Genre: Democracy
ISBN: 9781780684260

The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media, such as Swissleaks, Luxleaks, and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Written by experts in their field and with an interdisciplinary perspective, Building Trust in Taxation analyzes a topical issue which is integral to the development of society. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Subject: Tax Law, Legal Theory, Politics]

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition
Author: OECD
Publisher: OECD Publishing
Total Pages: 150
Release: 2021-11-24
Genre:
ISBN: 9264724788

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

International Taxation of Trust Income

International Taxation of Trust Income
Author: Mark Brabazon
Publisher: Cambridge University Press
Total Pages: 0
Release: 2022-06-30
Genre: Law
ISBN: 9781108729178

In International Taxation of Trust Income, Mark Brabazon establishes the study of international taxation of trust income as a globally coherent subject. Covering the international tax settings of Australia, New Zealand, the UK, and the US, and their taxation of grantors/settlors, beneficiaries, trusts, and trust distributions, the book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust. It also identifies international mismatches between tax settings and purely domestic design irregularities that cause anomalous double- or non-taxation, and proposes an approach to tax design that recognises the policy functions (including anti-avoidance) of particular rules, the relative priority of different tax claims, the fiscal sovereignty of each country, and the respective roles of national laws and tax treaties. Finally, the book includes consideration of BEPS reforms, including the transparent entity clause of the OECD Model Tax Treaty.

Ethics and Taxation

Ethics and Taxation
Author: Robert F. van Brederode
Publisher: Springer Nature
Total Pages: 419
Release: 2019-11-02
Genre: Law
ISBN: 9811500894

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Tax Morale II Building Trust between Tax Administrations and Large Businesses

Tax Morale II Building Trust between Tax Administrations and Large Businesses
Author: OECD
Publisher: OECD Publishing
Total Pages: 84
Release: 2022-09-05
Genre:
ISBN: 9264815538

The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.

The SPEED of Trust

The SPEED of Trust
Author: Stephen R. Covey
Publisher: Simon and Schuster
Total Pages: 400
Release: 2008-02-05
Genre: Business & Economics
ISBN: 1416549005

Explains how trust is a key catalyst for personal and organizational success in the twenty-first century, in a guide for businesspeople that demonstrates how to inspire trust while overcoming bureaucratic obstacles.

Building Trust

Building Trust
Author: Robert C. Solomon
Publisher: Oxford University Press
Total Pages: 193
Release: 2003-05-01
Genre: Philosophy
ISBN: 0198029241

In business, politics, marriage, indeed in any significant relationship, trust is the essential precondition upon which all real success depends. But what, precisely, is trust? How can it be achieved and sustained? And, most importantly, how can it be regained once it has been broken? In Building Trust, Robert C. Solomon and Fernando Flores offer compelling answers to these questions. They argue that trust is not something that simply exists from the beginning, something we can assume or take for granted; that it is not a static quality or "social glue." Instead, they assert that trust is an emotional skill, an active and dynamic part of our lives that we build and sustain with our promises and commitments, our emotions and integrity. In looking closely at the effects of mistrust, such as insidious office politics that can sabotage a company's efficiency, Solomon and Flores demonstrate how to move from naïve trust that is easily shattered to an authentic trust that is sophisticated, reflective, and possible to renew. As the global economy makes us more and more reliant on "strangers," and as our political and personal interactions become more complex, Building Trust offers invaluable insight into a vital aspect of human relationships.

Trust Taxation

Trust Taxation
Author: Emma Chamberlain
Publisher:
Total Pages: 1679
Release: 2011
Genre: Trusts and trustees
ISBN: 9780414043350

Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries. Part 1 contains an overview of trust law including recent case law on Hastings Bass, the categorisation of foreign entities, the new domicile and residence proposals and case law on residence and domicile generally. It also summaries the tax rules for foreign domiciliaries. Parts 2 to 4 explain the relevant legislation in detail as it relates to trusts, including discussion of entrepreneurs' relief, rollover relief, reservation of benefit, excluded property and relevant property trusts. Part 5 deals with special situations, including the family home, chattels, employee benefit trusts, pilot trusts, bare trusts, disabled trusts, will drafting, variations, business property relief and agricultural property relief, divorce and trusts.

Building Trust

Building Trust
Author: Hyler Bracey
Publisher: CreateSpace
Total Pages: 126
Release: 2002-01-01
Genre: Self-Help
ISBN: 9781453721186

This is NOT a book about the importance of trust. Building Trust is about HOW TO BUILD TRUST and maintain it. Very little of the materials on trust are practical and helpful. Of the thousands of pieces of writing on the topic of trust, almost none of them say: "Here's a step-by-step method for building trust - inter-personally and organizationally." Building Trust will tell you: Practical steps to improve trust. What you may be doing that's not helpful and why. What you may have believed about trust-building that won't really produce trust in the long haul. Ways to clean up broken or fractured trust.