The tax gap is a phenomenon experienced by revenue collection agencies which describes the difference between the taxes due, as prescribed by legislation, and the actual taxes collected. The tax gap is mostly a result of taxpayer non-compliance, such as the failure to submit a tax return. Recent theories suggest that a taxpayer’s social structure is a significant determinant of a taxpayer’s att...

There is a widely held perception that fundamental tax reform would reduce the level of criminal and other “underground” economic activity. The popular argument relies on the idea that replacing the income tax with a sales tax would implicitly tax the return to criminal activity, whereas the return to crime is effectively untaxed by an income tax. This paper finds instead that the impact of tax...

In recent years, with the implementation of the tax rate increases and ad hoc earnings base increases included in the 1977 amendments to the Social Security Act, many observers have noted that Social Security taxes (for the Old-Age and Survivors Insurance (OASI), Disability Insurance (DI), and Hospital Insurance (HI) programs combined) now exceed Federal income taxes for many families. A compar...

FOREWORD Status of the report and investigative procedures i i A matter of concern ii Acknowledgements iii CHAPTER 1 SURVEY OF THE WORK OF THE SUBCOMMITTEE 1 1.1 Background 1 1.2 Interim report of the Subcommittee 1 1.3 Media statement no. 15 2 1.4 An overview of submissions received by the Subcommittee The tax authority Definition of the tax base The tax rate Methods of valuation of rural land...

The new children’s allowances1 (“child benefit”) program in the United Kingdom recently completed its 3-year phase-in period, begun in 1977. The new program is the first major reform of family support since the introduction of children’s allowances in 1946. It merges two kinds of allowances that previously benefited families with childrenthe taxable social security cash payments made to all fam...

BACKGROUND Ghana introduced capitation payment for primary care in 2012 with the view to containing escalating claims expenditure. This shift in provider payment method raised issues about its potential impact on patient-provider trust relationship and insured-patients' trust in the Ghana National Health Insurance Scheme. This paper presents findings of a study that explored insured-patients' p...

Soaring executive compensation during the past two decades has sparked an interest in CEO and other top management pay. We add a long-term perspective to this trend by constructing the first panel dataset to follow the compensation of top executives in large firms from 1936 to the present. The average real value of total compensation experienced three distinct phases: a sharp decline during Wor...

purpose this study aimed to assess the rate of tobacco consumption among professional athletes in iran and assessing their knowledge and attitude in this regard. methods a total of 738 athletes from 10 different types of sports were evaluated. athletes were all members of the priority leagues. after obtaining consent from the physical education organization and coordination with the related fed...

Working capital management is an essential part of the short-term finance of a firm. With an efficient working capital management, a firm can release capital for more strategic objectives, reduce the financial costs, and improve profitability. The present research studies the relationship of working capital management on performance of firms Listed in Tehran Stock Exchange (TSE). Average Collec...