Encyclopedia results for Tax avoidance and tax evasion

1. Tax avoidance and tax evasion
   public finance Tax avoidance is the legal utilization of the tax regime to one s own advantage, in order to reduce the amount of tax that is payable by means that are within the law. By contrast tax evasion ..
   
   
   
2. Tax evasion investigations
   Wikify date December 2007 Under federal law, tax evasion , or tax fraud, is the purposeful illegal attempt of a taxpayer to evade payment of a tax imposed by the federal government. Conviction of tax evasion ..
   
   
   
3. Cherry-picking tax avoidance
   Cherry picking tax avoidance was a form of tax avoidance used in Australia in the 1970s and early 1980s . Company contributions to a superannuation fund were claimed as tax deduction s, but the money immediately ..
   
   
   
4. Bottom of the harbour tax avoidance
   Bottom of the harbour tax avoidance was a form of tax avoidance used in Australia in the 1970s. Legislation ... came to symbolise the worst of variously contrived tax strategies from those times. cited in the AIC ..
   
   
   
5. Tax residence
   Law, Tax Evasion, Shams, and Tax Avoidance Part 1 â Tax Evasion and General Doctrines of Criminal Law 1996 2 NZJTLP 3 J Prebble, Criminal Law, Tax Evasion, Shams, and Tax Avoidance Part II â Criminal ..
   
   
   
6. Withholding tax
   who may be outside the jurisdiction. It may also be used to counteract tax evasion and tax avoidance ...Unreferenced date August 2007 Withholding tax is an amount withheld by the party making payment to another ..
   
   
   
7. Tax investigation
   evasion , or just by random sampling . Reasons Taxpayer fails to lodge tax return. Taxpayer fails to provide ... received report by a third party regarding the tax evasion. Ways to quantify the tax undercharged Interviewing ..
   
   
   
8. Tax revenue
   of expensive substitutes which become relatively less expensive An increase in tax avoidance ...Tax revenue is the income that is gained by government s because of tax ation of the people. Just as there are different ..
   
   
   
9. Tax haven
   advantage of, and exploit, a worldwide demand for opportunities to engage in tax avoidance . The Economist ...Public finance Image Cane Garden Bay, Tortola.JPG right thumb 250px Stereotypical images of tax havens ..
   
   
   
10. X tax
    accessdate 2007 08 28 ref Bradford states the X tax could alleviate the complexities and avoidance ...UStaxation The X tax is an approach to taxation , suggested in the United States , that can be described ..
    
    
    
11. Tax exile
    of tax avoidance tax mitigation or avoidance . Legal status In most countries one becomes liable ...A tax exile is one who chooses to leave a country and instead to reside in a foreign nation or jurisdiction ..
    
    
    
12. Tax advantage
    access to a pension fund s assets before retirement. See also Tax avoidance Category Taxation ...Public finance Tax advantage refers to the economic bonus which applies to certain accounts or investment ..
    
    
    
13. Tax incentive
    A tax incentive is an aspect of the tax code designed to incentive incentivize , or encourage, a certain type of behavior. This may be accomplished through means including tax holiday s or tax deduction ..
    
    
    
14. Tax break
    A tax break is a tax saving . This includes Tax exemption , an exemption from all or certain tax es of a state ... are instead foregone. Tax deduction , an expense incurred by a taxpayer that is subtracted ..
    
    
    
15. Tax harmonization
    Tax harmonization refers to the process of making tax es identical or at least similar in a region. In practise, it usually means increasing tax in low tax jurisdictions, rather than reducing tax in high ..
    
    
    
16. Entertainment tax
    Entertainment tax is a tax on entertainment. In India , movie tickets, large commercial shows and large private festival celebrations attract entertainment tax. category Taxation ..
    
    
    
17. Sugar Tax
    Sugar Tax may refer to The Sugar Act . Sugar Tax OMD album , an album by Orchestral Manoeuvres in the Dark . disambig ..
    
    
    
18. Tax return
    wiktionary Tax return refers to a document which can be filed with a government body declaring liability for taxation , in a number of countries including Tax return Australia Tax return Canada Tax return ..
    
    
    
19. Tax cap
    A tax cap places an upper bound on the amount of tax a person might be required to pay. In this case the tax is said to be capped. Tax caps typically affect a commercial property, or the commercial portion ..
    
    
    
20. Tax shift
    Tax shift or Tax swap is a change in taxation that eliminates or reduces one or several taxes and establishes ... about faqs eight The term can refer to desired shifts, such as towards Pigovian tax es typically ..
    
    
    
21. Sponge tax
    The sponge tax was a US state level Estate tax United States estate tax linked to the calculation of the federal estate tax. States with this tax collected the amount allowable as a tax credit to the federal ..
    
    
    
22. Wealth tax
    public finance Because of the broad term wealth , property tax , Transfer tax capital transfer tax es inheritance tax , estate tax , gift tax , endowment tax and capital gains tax es are sometimes referred ..
    
    
    
23. Tax credit
    The term tax credit describes two different concepts The first is a recognition of partial payment already made towards taxes due . The second is a state benefit paid to employees through the tax system ..
    
    
    
24. Transfer tax
    public finance A transfer tax is a tax on the passing of title to property from one person or entity to another. In a narrow legal sense, a transfer tax is essentially a transaction fee imposed on the transfer ..
    
    
    
25. Tax collector
    A tax collector is a person who collects unpaid tax es from other people or corporations. Tax collectors ... to that of lawyers . Tax collectors in the Bible Tax collectors, also known as publican s, are mentioned ..