Alma dimo leter 1
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This document summarizes a case of corruption involving the Albanian Constructors Association lobbying the government to establish preferential tax levels and employment regulations for construction companies. The agreement lacked proper representation of construction companies and established taxes and duties that should be determined by law. It created an unfair monopoly for some companies, reduced competition, and led to the bankruptcy of many construction firms. This issue has caused confusion between the construction industry and tax administration for years.
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Indirect tax (1)
The document discusses India's indirect tax system. It provides an overview of key indirect taxes like sales tax, service tax, customs and excise duties. It notes that the indirect tax system has undergone extensive reforms in recent decades to meet international competition requirements. Some key reforms discussed include the introduction of VAT and efforts to integrate indirect taxes. The document also provides details on the introduction and growth of service tax in India as well as implications and issues with indirect taxes.
Tax justice from 100 years old income tax law.pdf
Roughly 94 per cent of income-tax revenue comes from tax deducted at source. The Tax deduct as source (TDS) has been imposed at border during release of imported goods and services, supply of goods and services to government and corporates entities. This deduction is on gross sales value but not on net profit. The advances taxes are non-refundable and considered as tax on income. In many cases the tax burden are more than 100 percent of the net income of the business enterprises.
Albania Taxation, 2014: Growing tax compliance for ensuring government’s publ...
The AL-Tax Center (Albanian Taxation Association) in this paper has introduced the challenges in the Central Tax
Administration focusing the discussion in the strategy work and in the structure based in governs priorities in this
year and in coming years.
The purpose of introducing this paper is about attracting the attention of lawmakers, taxpayers, international tax
administrators and the media.
This document is prepared by the experts of AL-TAX Center, in a series of thematic collections, with the aim of
becoming a source of discussion for all those interested that have integral relationships with taxes, organization of
administration and the implementation of their practices.
cwai submission 3
This document is a submission from the Construction Workers Alliance Ireland (CWAI) to the Irish Department of Finance regarding concerns over abuses of the electronic Relevant Contract Tax (eRCT) system and the resulting loss of tax revenue. The submission argues that many construction workers are wrongly classified as self-employed by their employers instead of as PAYE employees. This misclassification strips workers of protections and entitlements while also reducing tax revenues collected through lost PRSI contributions. The submission provides data on RCT registrations and tax revenues compared to PAYE to support its claims. It concludes that a regulated PAYE system would better protect workers' rights and yield more tax revenue for the state.
cwai submission 3
This document discusses concerns about the abuse of Ireland's eRCT tax system for construction workers. It argues that many workers are wrongly classified as self-employed rather than employees, which denies them protections and benefits while also reducing tax revenue. The Construction Workers Alliance of Ireland submitted this report to propose recommendations to address these issues based on examples of exploitation they have witnessed. They request a follow-up meeting to provide further details from affected workers.
Cwai submission 3
This is our submission the the department of Finance and Social Protection on the Bogus Self Employment in Ireland
Albania and it’s efforts to make a fiscal reform
Albania has undertaken fiscal reforms to increase tax collection and registration of businesses. This included pressuring unregistered businesses to register with tax authorities or face penalties. While the number of registered businesses increased fivefold, many also became bankrupt or suspended. The reforms did not necessarily lead to new jobs or tax revenue as expected. Some of the new rules are hurting domestic production. Experts argue that successful tax reforms require educating the public before enforcement and penalties. Overall, the administration of reforms needs improvement to increase credibility and economic security in Albania.
The impact of the new company and associations code on international not
This document summarizes an article on the impact of Belgium's new Companies and Associations Code (CAC) on international not-for-profit associations (INPAs). Key points include:
1) The CAC enhances the international nature of INPAs by allowing them to be managed from abroad and facilitating national and cross-border conversions to the INPA legal form.
2) Many INPAs have adapted their statutes to the CAC's new requirements, taking either a minimalist approach or using new flexibility around governance and activities.
3) The CAC maintains Belgium's attractiveness for hosting INPAs by providing an accessible legal framework, though competition from neighboring countries remains.
Informationsectortaxationintanzania 12
The document discusses challenges with taxing Tanzania's large informal sector. Key points:
- Tanzania's informal sector makes up 40% of GDP but is difficult to tax due to its mobile and cash-based nature without formal records. This results in lost government revenue.
- Participants in an online forum debated strategies for improving informal sector tax collection, including enhancing the capacity of the Tanzania Revenue Authority to identify and track informal businesses, improving record-keeping requirements, and building public trust in government spending to encourage voluntary compliance.
- Improving national ID systems, business registration processes, and receipting systems were proposed as ways to gather more information to facilitate informal sector taxation, but challenges around cost and operator behaviors
Informationsectortaxationintanzania 12
This document summarizes a discussion on taxation of Tanzania's informal sector. Key points include:
- Tanzania's informal sector makes up 40% of GDP but is difficult to tax due to its characteristics and lack of record keeping. This results in lost government revenue.
- Discussants debated strategies for improving informal sector tax collection like enhancing the tax authority's capacity, tracking new businesses, and improving tax administration.
- Improving perceptions of how tax revenue is used and increasing government accountability was seen as important for gaining voluntary tax compliance.
Base Erosion and Profit Shifting - An overview
This document provides an overview of base erosion and profit shifting (BEPS) and the OECD's BEPS Action Plan. It discusses how MNEs have engaged in tax planning to artificially shift profits to low/no tax locations. In response, the OECD published an Action Plan in 2013 to address BEPS in a comprehensive manner through 15 actions. The actions are structured around reinforcing substance requirements, aligning taxation with economic activity, and improving transparency. The document then summarizes some of the specific actions, including addressing tax challenges of the digital economy and neutralizing the effects of hybrid mismatches.
Executive supplement gst
This document provides an overview of the Goods and Services Tax (GST) implemented in India, including:
1. It outlines the history and challenges of India's previous indirect tax structure that led to the implementation of GST. This includes issues like cascading taxes and lack of uniformity across states.
2. It summarizes international models of GST and how it has been implemented in over 140 countries globally with common principles like being destination-based and allowing input tax credits.
3. It describes the objectives and key aspects of GST in India like subsuming multiple taxes into a single tax, creating a unified market, and being a consumption-based tax levied at each stage of supply.
The history of tax administration of kosovo and i’ts efficiency (2)
The document provides a history of the Tax Administration of Kosovo (TAK) over the past 12 years since its establishment in 2000. It discusses how TAK has reformed and modernized Kosovo's tax system to increase revenue collection and bring practices in line with EU standards. Some key points discussed include:
- TAK has consistently increased tax revenue collection year-over-year while simplifying the tax system.
- Reforms have focused on reducing tax evasion, integrating e-payment systems, and establishing electronic taxpayer files.
- Further improvements are still needed, such as increasing transparency and enforcing penalties for large businesses that evade taxes.
- TAK aims to maximize voluntary taxpayer compliance through professional and efficient service.
The history of tax administration of kosovo and i’ts efficiency (2)
Abstract: This document provides a brief description of the work in the field of taxation and
efficiency in execution of Tax Administration of Kosovo (TAK), inspired by my work in this
institution. This work presents the systematic connection of taxpayers, the Tax Administration of
Kosovo (TAK) and revenue growth within a 12 year period. TAK work effect is conditioned by the
level of the staff engagement which leads the tax policy, honest engagement of tax officials and
effective enforcement of tax laws based on international best practices.
Private Enterprise in Pakistan
The document discusses reforms that could be made in Pakistan's upcoming budget to create a fairer tax regime and support private enterprise. It notes that Pakistani firms currently face over 50 different taxes, fees, and surcharges. The complex tax system increases business costs and prevents new startups. The budget could simplify taxes by reducing rates and types of direct taxes. It could also reform indirect taxes based on proposals to reduce compliance costs and harmonize taxes across provinces. The budget needs to balance the tax burden across sectors and provide relief on agricultural inputs. Reforming tax administration and increasing autonomy of revenue authorities could also improve the business environment. Public-private consultations on tax policy should be strengthened.
Taxation in the philippines
The document discusses the key principles of taxation according to Philippine law. It defines taxation as the enforced proportional contributions from people and property levied by the sovereign state to support the government and public needs. The main points are:
1) Taxation is justified based on the necessity theory, that government needs funds to operate, and the benefit-protection theory, that citizens pay taxes in exchange for benefits of organized society.
2) The legislative body has broad powers to determine what is taxed, tax rates, and collection methods, provided it is for a public purpose.
3) Taxes are a personal obligation and corporations' tax debts cannot be enforced against stockholders, with some exceptions.
4)
BCM Position CIT Draft
The document is a memorandum from the Legislative and Tax Working Groups of the Business Council of Mongolia providing comments on Mongolia's draft corporate income tax law. It recommends postponing discussion of the draft law to allow more review of its business implications. It expresses concerns that several provisions of the draft law could negatively impact new businesses, foreign investment, the mining industry, and the stock exchange. The memorandum requests further engagement with the working groups on issues around the draft law.
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Albania Taxation, 2014: Growing tax compliance for ensuring government’s publ...
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Introduction to the Panel on: Pathways and Challenges: AI-Driven Technology in Agri-Food, AI4Food, University of Guelph
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MECE (Mutually Exclusive, Collectively Exhaustive) Principle
[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Unlock the full potential of the MECE (Mutually Exclusive, Collectively Exhaustive) Principle with this comprehensive PowerPoint deck. Designed to enhance your analytical skills and strategic decision-making, this presentation guides you through the fundamental concepts, advanced techniques, and practical applications of the MECE framework, ensuring you can apply it effectively in various business contexts.
The MECE Principle, developed by Barbara Minto, an ex-consultant at McKinsey, is a foundational tool for structured thinking. Minto is also renowned for the Minto Pyramid Principle, which emphasizes the importance of logical structuring in writing and presenting ideas. This presentation includes a clear explanation of the MECE principle and its significance. It offers a detailed exploration of MECE concepts and categories, highlighting how to create mutually exclusive and collectively exhaustive segments. You will learn to combine MECE with other powerful business frameworks like SWOT, Porter's Five Forces, and BCG Matrix. Discover sophisticated methods for applying MECE in complex scenarios and enhancing your problem-solving abilities. The deck also provides a step-by-step guide to performing thorough and structured MECE analyses, ensuring no aspect is overlooked. Insider tips are included to help you avoid common mistakes and optimize your MECE applications.
The presentation features illustrative examples from various industries to show MECE in action, providing practical insights and inspiration. It includes engaging group activities designed for the practice of the MECE principle, fostering collaborative learning and application. Key takeaways and success factors for mastering the MECE principle and applying it in your professional work are also covered.
The MECE Principle presentation is meticulously designed to provide you with all the tools and knowledge you need to master the MECE principle. Whether you're a business analyst, manager, or strategist, this presentation will empower you to deliver insightful and actionable analysis, drive better decision-making, and achieve outstanding results.
LEARNING OBJECTIVES:
1. Understand the MECE Principle
2. Improve Analytical Skills
3. Apply MECE Framework
4. Enhance Decision-Making
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6. Facilitate Strategic Planning
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➒➌➎➏➑➐➋➑➐➐ Satta Matta Matka Dpboss Matka Guessing Kalyan panel Chart
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Enhancing Adoption of AI in Agri-food: Introduction
Enhancing Adoption of AI in Agri-food: Introduction
Satta Matka Dpboss Kalyan Matka Results Kalyan Chart
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MECE (Mutually Exclusive, Collectively Exhaustive) Principle
MECE (Mutually Exclusive, Collectively Exhaustive) Principle
Alma dimo leter 1
- 1. This is a real case of a corruption and net power’s abusing by a public agency implementing the law as it is the General Tax Directorate, and a group of interests as it is the Albanian Constructors Association. Few years ago, the Presidency of the Albanian Constructors Association pretending to speak on behalf of all constructors of Albania, has made a lobbing campaign near the Albanian Government, and as result it is reached an agreement materializing throughout a common directive related to the taxing level of construction companies, which consisted to the level of payment of VAT, Tax for Profit, social insurance contribution, obligatory number of employees a construction company must have engaged. Furthermore, here it was established a salaries hierarchy. Where the corruption and abusing are on this agreement? 1. It is not used a right methodology during the agreement compilation process which would determine the participation of Construction Companies in this Association, so the representation is missing. 2. The taxes level is established by the Law. Taxes and duties such as: VAT, Tax for Profit, Social Insurance Contribution, or the salaries’ hierarchy cannot be scope of an agreement between an association’s presidency and the Albanian Government. 3. Here it is advantaged the monopole of some companies on the construction’s field. 4. It deduces the fair competition on market. 5. It has caused the bankruptcy of a significant number of construction companies. Such a thing is proceeding by some years and has produced a total confusion on the relations between the construction business and the fiscal administration.