منابع مشابه
Using the tax system to collect fines
In this article we consider the possibility that fines could be collected through the tax and social welfare systems in the same way as higher education contributions and child support payments are currently administered. We argue that the existing system of fine collection and enforcement leads to high default rates and reduces the usefulness of fines as a sanction. We consider a range of mode...
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According to the Kau and Rubin (K&R) hypothesis, increasing the government's power to collect taxes, through increased tax revenues, expand the public sector expenditure. In this regard, the main objective of this paper is to empirically test the relationship between government's power to collect taxes, tax revenues and government expenditures in Iran during the period of 1971-2013. For this pu...
متن کاملInability to Collect Sales Tax on Remote Sales Still Harms the Economy. State Tax Notes, Nov. 6, 2017
It is well understood that Quill Corp. v. North Dakota prevents states from effectively collecting sales and use taxes that are owed on purchases by state residents from remote sellers. That is because Quill prohibits states from requiring sales tax collection by sellers that lack a physical presence in the state, even when they do substantial business in the state. Although the purchasers in s...
متن کاملThe Status of Contradiction Principle and the Right to Appeal in Iran’s Tax Dispute Settlment System
Abstract No one denies the importance of taxes and citizens’ obligation to pay them. In essence, the regular and transparent payment of taxes by citizens is one of the pillar components of sustainable development for any country. At the same time, there might be cases of dispute between the taxpayers and the tax authority regarding the amount or manner of audit, computation and collectio...
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ژورنال
عنوان ژورنال: Australian Journal of Public Administration
سال: 2004
ISSN: 0313-6647,1467-8500
DOI: 10.1111/j.1467-8500.2004.00387.x