0
Your cart

Your cart is empty

Browse All departments
Price
  • R50 - R100 (6)
  • R100 - R250 (396)
  • R250 - R500 (642)
  • R500+ (4,137)
  • -
Status
Format
Author / Contributor
Publisher

Books > Business & Economics > Finance & accounting > Finance > Public finance > Taxation

Qualified Appraisals and Qualified Appraisers - Expert Tax Valuation Witness Reports, Testimony, Procedure, Law, and... Qualified Appraisals and Qualified Appraisers - Expert Tax Valuation Witness Reports, Testimony, Procedure, Law, and Perspective (Hardcover)
Michael R. Devitt, Lawrence A Sannicandro
R2,029 R1,349 Discovery Miles 13 490 Save R680 (34%) Ships in 10 - 15 working days

Decode IRS appraisal regulations and find practical solutions to current issues Qualified Appraisers and Qualified Appraisals provides clarification on complex IRS guidelines, and offers solutions and insight that can help appraisers adhere to the latest Treasury Regulations concerning appraisals submitted in tax matters. From the Uniform Standards of Professional Appraisal Practice to IRS regulations, this book explores the body of law that has arisen around the production of "qualified appraisals" that the government and courts will accept. The discussion covers estate, gift, charitable contribution, income taxes, and more, with expert guidance on the interpretation and application of complex regulations. As appraisers often are called upon to provide expert testimony in court, this book shares effective methods including the novel "hot-tubbing" technique that eliminates the appearance of bias in favor of a less-adversarial discussion. Cases are dissected as they relate to application of existing appraisal laws, and the companion website features checklists, references, and additional cases as they become available. The IRS regulations on qualified appraisers and qualified appraisals have sparked a storm of controversy, and have raised more questions than they have answered. This book acknowledges the problems and offers solutions to help appraisers produce work the IRS and courts will accept. Understand the laws surrounding "qualified appraisals" and "qualified appraisers" Gain insight on testifying as an expert, including new techniques Explore solutions to common issues the IRS raises with respect to qualified appraisals and qualified appraisers Examine cases that illustrate the nuances of appraisal law application In order for an appraisal to satisfy the government, an appraisal must be performed by a "qualified appraiser" specific for the type of property in question. This broad statement leaves much to question, but Qualified Appraisers and Qualified Appraisals provides the answers appraisers need to comply with the law and produce work that meets the latest standards.

Einlage Und Einlagenruckgewahr Im Ertragsteuerrecht - Zu- Und Abgange Auf Dem Steuerlichen Einlagekonto Gemass  27 Ff. Kstg... Einlage Und Einlagenruckgewahr Im Ertragsteuerrecht - Zu- Und Abgange Auf Dem Steuerlichen Einlagekonto Gemass 27 Ff. Kstg (German, Paperback, 1. Aufl. 2019 ed.)
Felix Moritz
R1,649 R1,362 Discovery Miles 13 620 Save R287 (17%) Ships in 10 - 15 working days
Economics of Taxation 2010/2011 (Paperback, 10th Revised edition): Simon R James, Chris W. Nobes Economics of Taxation 2010/2011 (Paperback, 10th Revised edition)
Simon R James, Chris W. Nobes
R1,171 Discovery Miles 11 710 Ships in 10 - 15 working days

For over 30 years this textbook has been the leader in its field. Now updated annually, the 2009/2010 edition of this book continues to provide a clear and authoritative introduction to the economic theory of taxation and to its practical operations in the UK.

After Piketty - The Agenda for Economics and Inequality (Paperback): Heather Boushey, J.Bradford DeLong, Marshall Steinbaum After Piketty - The Agenda for Economics and Inequality (Paperback)
Heather Boushey, J.Bradford DeLong, Marshall Steinbaum
R505 R463 Discovery Miles 4 630 Save R42 (8%) Ships in 10 - 15 working days

A Foreign Affairs Best Book of the Year "An intellectual excursion of a kind rarely offered by modern economics." -Foreign Affairs Thomas Piketty's Capital in the Twenty-First Century is the most widely discussed work of economics in recent years. But are its analyses of inequality and economic growth on target? Where should researchers go from there in exploring the ideas Piketty pushed to the forefront of global conversation? A cast of leading economists and other social scientists-including Emmanuel Saez, Branko Milanovic, Laura Tyson, and Michael Spence-tackle these questions in dialogue with Piketty. "A fantastic introduction to Piketty's main argument in Capital, and to some of the main criticisms, including doubt that his key equation...showing that returns on capital grow faster than the economy-will hold true in the long run." -Nature "Piketty's work...laid bare just how ill-equipped our existing frameworks are for understanding, predicting, and changing inequality. This extraordinary collection shows that our most nimble social scientists are responding to the challenge." -Justin Wolfers, University of Michigan

Tax Whistleblowers - Assessments of the IRS Program (Paperback): Sophie G. Shelton Tax Whistleblowers - Assessments of the IRS Program (Paperback)
Sophie G. Shelton
R2,415 Discovery Miles 24 150 Ships in 10 - 15 working days

The Internal Revenue Service (IRS) Whistleblower Program, which was revised and expanded by Congress in 2006, is an important tax administration tool. Information received from tax whistleblowers individuals who report to the IRS on violations of tax laws by others has assisted the IRS in detecting tax compliance issues and in collecting additional tax revenue. Tax whistleblowers who report on the underpayment of taxes by others have helped IRS collect almost $2 billion in additional revenue since 2011, when the first high-dollar claim was paid under the expanded program that pays qualifying whistleblowers a minimum of 15 percent of the collected proceeds. These revenues help reduce the estimated $450 billion tax gapthe difference between taxes owed and those paid on time. This book assesses the Whistleblower Office (WO) claim review process; assesses how the WO determines awards; evaluates how the WO communicates with external stakeholders; and evaluates IRSs policies and procedures for protecting whistleblowers.

Essais Sur Les Principes Des Finances (French, Paperback): Durban-J-B-B Essais Sur Les Principes Des Finances (French, Paperback)
Durban-J-B-B
R455 Discovery Miles 4 550 Ships in 7 - 11 working days
La D me Royale ( d.1897) (French, Paperback, 1897 ed.): Vauban S. La D me Royale ( d.1897) (French, Paperback, 1897 ed.)
Vauban S.
R434 Discovery Miles 4 340 Ships in 7 - 11 working days
Bloomsbury's Tax Rates and Tables 2016/17 (Paperback, Budget Edition): Rebecca Cave Bloomsbury's Tax Rates and Tables 2016/17 (Paperback, Budget Edition)
Rebecca Cave
R696 R129 Discovery Miles 1 290 Save R567 (81%) Ships in 10 - 15 working days

This popular 250 page book from Bloomsbury Professional provides a comprehensive post-Budget coverage of the new revised tax rates, allowances and reliefs. Bloomsbury's Tax Rates and Tables 2016/17 is: Far cheaper than any similar UK tax publication; Fully updated to the Budget 2016; User-friendly, with a spacious, easy-to-read layout; Compact enough to fit in your briefcase. Order your great value copy of Bloomsbury's Tax Rates and Tables 2016/17 today and you will benefit from: Essential information for tax advisers, accountants and those working in finance; A clear, concise summary of all relevant tax data relating to the main UK taxes; Comparative figures for up to six years in many of the tables; Time-saving cross-references to legislation; A user-friendly format, grouped into individual taxes for easy access; Quick reference Key Dates summary on inside cover; Summary of key 2016/17 changes; Tax Year planner; Number of days table - tax year. Contents: Essential tables; Key Tax Dates; Personal Taxation; Expenses and benefits; PAYE, RTI, CIS and student loans; Shares and Share options; Pensions, Investment income; Taxation of business profits; Taxation of companies; Capital Gains Tax; Inheritance tax, gifts and deceased estates; Capital Allowances; Stamp Taxes; VAT; Other taxes and duties; National Insurance; Contributions (NICs); Tax Credits; Statutory payments; Penalties, Interest and HMRC Powers; State benefits; Indexes, exchanges , double taxation agreements and clearances.

The Debt and Taxes (Hardcover): James M. Buchanan The Debt and Taxes (Hardcover)
James M. Buchanan
R606 R515 Discovery Miles 5 150 Save R91 (15%) Ships in 10 - 15 working days

While this volume presents the important writings of James M. Buchanan on taxation and debt, Geoffrey Brennan makes it clear in the foreword that the thrust of Buchanan's work in this area has been to integrate theories of taxation and debt with public-expenditure theory. Therefore, the editors strongly urge that the present volume on taxation and debt be read in tandem with the subsequent Volume 15, 'Externalities and Public Expenditure Theory'. Included in this present volume are thirty-five important writings by Buchanan on taxation and debt. These are grouped into the following major subject categories: taxation, politics, and public choice; earmarking and incidence in democratic process; analytical and ethical foundations of tax limits; the fiscal constitution; confessions of a burden monger; Ricardian equivalence; the constitution of a debt-free polity. As Geoffrey Brennan points out in the foreword to this volume, "Although James Buchanan's interests are wide-ranging, the core of his professional reputation as an economist and the origin of much of his broader thinking lie in public economics -- in engagement with the questions of what governments do and how governments should properly finance what they do." This volume together with its partner subsequent volume present clear and accessible insights into the rich economic work for which Buchanan is best known.

Taxes and the Economy - A Survey on the Impact of Taxes on Growth, Employment, Investment, Consumption and the Environment... Taxes and the Economy - A Survey on the Impact of Taxes on Growth, Employment, Investment, Consumption and the Environment (Hardcover)
Willem Vermeend, Rick van der Ploeg, Jan Willem Timmer
R4,132 Discovery Miles 41 320 Ships in 10 - 15 working days

This book discusses the impact of taxation on economic growth, employment, investment, consumption and the environment. The public finance literature commonly distinguishes between three major functions of taxation: the traditional function of raising revenue to finance government expenditure; the distributional function as an instrument to alter the distribution of income and wealth amongst households; and the regulatory function that uses taxation at the benefit of stabilization and other economic policies. Especially after the Second World War, OECD countries have increasingly used taxation to achieve a variety of economic and social objectives. Today many governments use the tax system to stimulate economic growth and employment. Fiscal measures also play a role in creating a favourable climate for business investment and to promote a long-term sustainable environmental policy. Currently, in the debate on global warming, the use of tax instruments to tackle climate change is on the top of the international agenda. The authors aim to provide the reader with the necessary empirical information, while at the same time presenting an overview of the latest theory and best practices. In doing so, many relevant policy issues are touched upon. Based on theoretical and empirical studies and practical experiences in OECD countries, the book establishes guidelines for effective tax policy. The book offers tools for tax design in a globalising economy and the world of the internet with increasing tax competition and a growing battle for companies and brains between countries. The book also presents a 'carrot and stick' model to promote clean technologies, reduce pollution and combat climate change. The message from the authors is straightforward: broad, low, simple, and a shift from income to consumption taxation. These principles are illustrated in a concept proposal for a so-called Second Life Tax system.

The Ecology of Tax Systems - Factors that Shape the Demand and Supply of Taxes (Hardcover): Vito Tanzi The Ecology of Tax Systems - Factors that Shape the Demand and Supply of Taxes (Hardcover)
Vito Tanzi
R2,216 Discovery Miles 22 160 Ships in 10 - 15 working days

This groundbreaking book analyzes how the ecology of taxation is fundamental for the success or failure of tax systems. It specifically focuses on the role of the ecological environment on taxation; the factors that determine the ecology of taxation; and how the ecology of taxation has changed and may continue to evolve. Income taxes operate well in highly industrialized countries, characterized by large enterprises, modern accounting, thousands of workers and tangible products. There are great difficulties, however, when they operate in countries with higher levels of informality. Vito Tanzi addresses this effect and the influence of economic structure; the income distribution; globalization; technology; and various other main elements that determine the ecology of taxation. The implicit, important conclusion is that there are no permanent or universal optimal tax theories: all theories are related to this ecology. Students of taxation from various fields and economists interested in taxation and public finance will appreciate this book's new perspective on success and failure of taxes and tax systems. It will also serve as a useful resource for tax historians, policy experts, teachers, and tax theorists.

State and Local Pensions - What Now? (Paperback): Alicia H. Munnell State and Local Pensions - What Now? (Paperback)
Alicia H. Munnell
R736 R575 Discovery Miles 5 750 Save R161 (22%) Ships in 7 - 11 working days

In the wake of the financial crisis and Great Recession, the health of state and local pension plans has emerged as a front burner policy issue. Elected officials, academic experts, and the media alike have pointed to funding shortfalls with alarm, expressing concern that pension promises are unsustainable or will squeeze out other pressing government priorities. A few local governments have even filed for bankruptcy, with pensions cited as a major cause. Alicia H. Munnell draws on both her practical experience and her research to provide a broad perspective on the challenge of state and local pensions. She shows that the story is big and complicated and cannot be viewed through a narrow prism such as accounting methods or the role of unions. By examining the diversity of the public plan universe, Munnell debunks the notion that all plans are in trouble. In fact, she finds that while a few plans are basket cases, many are functioning reasonably well. Munnell's analysis concludes that the plans in serious trouble need a major overhaul. But even the relatively healthy plans face three challenges ahead: an excessive concentration of plan assets in equities; the risk that steep benefit cuts for new hires will harm workforce quality; and the constraints plans face in adjusting future benefits for current employees. Here, Munnell proposes solutions that preserve the main strengths of state and local pensions while promoting needed reforms.

America - What Went Wrong?: The Crisis Deepens (Paperback): Donald L. Barlett, James B Steele America - What Went Wrong?: The Crisis Deepens (Paperback)
Donald L. Barlett, James B Steele
R416 R343 Discovery Miles 3 430 Save R73 (18%) Ships in 7 - 11 working days
Foundations in Taxation - Pocket Notes (Paperback): Foundations in Taxation - Pocket Notes (Paperback)
R273 R100 Discovery Miles 1 000 Save R173 (63%) Ships in 10 - 15 working days
Foundations in Taxation - Exam Kit (Paperback): Foundations in Taxation - Exam Kit (Paperback)
R406 R187 Discovery Miles 1 870 Save R219 (54%) Ships in 10 - 15 working days
Identity Theft Tax Refund Fraud - Challenges & Reduction Efforts (Hardcover): Lucas Haynes Identity Theft Tax Refund Fraud - Challenges & Reduction Efforts (Hardcover)
Lucas Haynes
R3,067 R2,606 Discovery Miles 26 060 Save R461 (15%) Ships in 10 - 15 working days

Identity theft tax refund fraud is a persistent, evolving threat to honest taxpayers and tax administration. It occurs when an identity thief files a fraudulent tax return using a legitimate taxpayer's identifying information and claims a refund. This book examines what IRS knows about the extent of IDT refund fraud and additional actions IRS can take to combat IDT refund fraud using third-party information from, for example, employers and financial institutions. The book also assesses the quality of IRS's IDT refund fraud cost estimates, and IRS's progress in developing processes to enhance taxpayer authentication

Partnerships & S Corporations - Misreporting Income & Tax Compliance Issues (Paperback): Keith Preston Partnerships & S Corporations - Misreporting Income & Tax Compliance Issues (Paperback)
Keith Preston
R1,785 Discovery Miles 17 850 Ships in 10 - 15 working days

Since 1980, partnerships' and S corporations' share of business receipts increased greatly. These entities generally do not pay income taxes. Instead, income or losses (hundreds of billions of dollars annually) flow through to partners and shareholders to include on their income tax returns. GAO has previously reported that the misreporting of income by partners and shareholders poses a tax compliance risk. This book describes what is known about misreporting of flow-through income; assesses how much misreporting IRS identifies; and analyzes possible improvements in IRS's use of data to better identify partnerships and S corporations to consider examining. This book also analyzes individual tax return data to determine who earns pass-through business income and bears the burden of taxes on that income.

The Cost of Rights - Why Liberty Depends on Taxes (Paperback, New Ed): Stephen Holmes, Cass R. Sunstein The Cost of Rights - Why Liberty Depends on Taxes (Paperback, New Ed)
Stephen Holmes, Cass R. Sunstein
R463 R396 Discovery Miles 3 960 Save R67 (14%) Ships in 7 - 11 working days

All legally enforceable rights cost money. A practical, commonsense notion? Yes, but one ignored by almost everyone, from libertarian ideologues to Supreme Court justices to human rights advocates. The simple insight that rights are expensive reminds us that freedom is not violated by a government that taxes and spends, but requires it - and requires a citizenry vigilant about how money is allocated. Laying bare the folly of some of our most cherished myths about rights, this groundbreaking tract will permanently change the terms of our most critical and contentious political debates.

South-Western Federal Taxation 2021 - Essentials of Taxation: Individuals and Business Entities (with Intuit Proconnect Tax... South-Western Federal Taxation 2021 - Essentials of Taxation: Individuals and Business Entities (with Intuit Proconnect Tax Online & RIA Checkpoint 1 Term Printed Access Card) (Hardcover, 24th ed.)
Annette Nellen, Andrew D Cuccia, Mark Persellin, James C. Young, David M Maloney
R6,356 Discovery Miles 63 560 Ships in 7 - 11 working days
Personal Finance Your Way - Budgeting, Saving, Paying off Debt and More (Paperback): S. M. Green Personal Finance Your Way - Budgeting, Saving, Paying off Debt and More (Paperback)
S. M. Green
R140 Discovery Miles 1 400 Ships in 7 - 11 working days

Refer to this financial management guide to help you gain control of your personal finances from assessment to budgeting to home ownership. The tips included will be beneficial for everyone in your family regarding money and credit issues. You will learn the differences in needs versus wants, creating a manageable budget, saving for future expenditures, paying off debt, and housing related rights and responsibilities.

Koerperschaft- Und Gewerbesteuerliche Wirkungen Von Dividenden Und Ihnen Gleichgestellten Bezugen Bei in Deutschland Ansassigen... Koerperschaft- Und Gewerbesteuerliche Wirkungen Von Dividenden Und Ihnen Gleichgestellten Bezugen Bei in Deutschland Ansassigen Kapitalgesellschaften (German, Paperback, 1. Aufl. 2017 ed.)
David Eberhardt
R1,492 R1,359 Discovery Miles 13 590 Save R133 (9%) Ships in 10 - 15 working days
Berufs- Und Karriere-Planer Steuerberater - Wirtschaftspr fer - Perspektiven - Berufsbilder - Pr fungen - Expertentipps... Berufs- Und Karriere-Planer Steuerberater - Wirtschaftspr fer - Perspektiven - Berufsbilder - Pr fungen - Expertentipps (German, Paperback, 4th ed.)
Susanne Loffelholz; Translated by Iris Re; Contributions by Martin Schurmann; Alexander Husch; Contributions by Elke Pohl; …
R1,015 Discovery Miles 10 150 Ships in 7 - 11 working days

Unabhangig, kompetent, gewissenhaft Steuerberater und Wirtschaftsprufer gehoren zu den angesehensten Berufsstanden in Recht und Wirtschaft. Der exzellente Wegweiser fur Anwarter auf einen Berufsstand mit hochsten Anforderungen an Qualifikation und Personlichkeit zeigt die moglichen Karrierewege und hilft mit fundierten Tipps und verlasslichen Informationen, die hohen Hurden fur angehende Steuerberater und Wirtschaftsprufer souveran zu uberwinden."

Federal Excise Taxes - Elements & Select Analyses (Paperback): Jerold M Busch Federal Excise Taxes - Elements & Select Analyses (Paperback)
Jerold M Busch
R1,493 Discovery Miles 14 930 Ships in 10 - 15 working days

There are four common types of excise taxes: (1) sumptuary (or "sin") taxes, (2) regulatory or environmental taxes, (3) benefit-based taxes (or user charges), and (4) luxury taxes. Sumptuary taxes were traditionally imposed for moral reasons, but are currently rationalised, in part, to discourage a specific activity that is thought to have negative spillover effects (or "externalities") on society. Regulatory or environmental taxes are imposed to offset external costs associated with regulating public safety or to discourage consumption of a specific commodity that is thought to have negative externalities on society. Benefit-based taxes (which include user charges) are imposed to charge users of a particular public good for financing and maintenance of that public good. Lastly, luxury taxes are primarily imposed as one way to raise revenue, particularly from higher-income households. This book provides an introduction and general analysis of excise taxes. First, a brief history of U.S. excise tax policy is provided. Second, the various forms of excise taxes and their respective administrative advantages and disadvantages are described. Third, the effect of federal excise taxes on federal, state, and local tax revenue is discussed. Fourth, the economic effects of various types of excise taxes are analysed. The effects on consumer behaviour and equity among taxpayers could be important issues for assessment of current excise tax policy or for the design of new excise taxes.

Tax Systems (Hardcover, New): Joel Slemrod, Christian Gillitzer Tax Systems (Hardcover, New)
Joel Slemrod, Christian Gillitzer
R777 R216 Discovery Miles 2 160 Save R561 (72%) Ships in 10 - 15 working days

An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on optimal tax rates and bases to consider such aspects of taxation as administration, compliance, and remittance. Slemrod and Gillitzer explore what they term a tax-systems approach, which takes tax evasion seriously; revisits the issue of remittance, or who writes the check to cover tax liability (employer or employee, retailer or consumer); incorporates administrative and compliance costs; recognizes a range of behavioral responses to tax rates; considers nonstandard instruments, including tax base breadth and enforcement effort; and acknowledges that tighter enforcement is sometimes a more socially desirable way to raise revenue than an increase in statutory tax rates. Policy makers, Slemrod and Gillitzer argue, would be well advised to recognize the interrelationship of tax rates, bases, enforcement, and administration, and acknowledge that tax policy is really tax-systems policy.

Corporate Income Tax System - Elements & Reform Options (Hardcover): Paul Giachetto Corporate Income Tax System - Elements & Reform Options (Hardcover)
Paul Giachetto
R4,597 Discovery Miles 45 970 Ships in 10 - 15 working days

Many economists and policy-makers believe that the U.S. corporate tax system is in need of reform. There is, however, disagreement over why the corporate tax system needs to be reformed, and what specific policy measures should be included in a reform. To assist policy-makers in designing and evaluating corporate tax proposals, this book reviews the current U.S. corporate tax system; discusses economic factors that may be considered in the corporate tax reform debate; and presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals. The current U.S. corporate income tax system generally taxes corporate income at a rate of 35%. This tax is applied to income earned domestically and abroad, although taxes on certain income earned abroad can be deferred indefinitely if that income remains overseas. The U.S. corporate tax system also contains a number of deductions, exemptions, deferrals, and tax credits, often referred to as "tax expenditures". Collectively, these provisions reduce the effective tax rate paid by many U.S. corporations below the 35% statutory rate. In 2011, the sum of all corporate tax expenditures was $158.8 billion.

Free Delivery
Pinterest Twitter Facebook Google+
You may like...
A Student's Approach To Income Tax…
A. Oosthuizen Paperback R757 R599 Discovery Miles 5 990
Introductory Questions On SA Tax 2020…
Shaun Parsons, Depika Singh Paperback R265 R199 Discovery Miles 1 990
Death And Taxes - How SARS Made Hitmen…
Johann van Loggerenberg Paperback R270 R213 Discovery Miles 2 130
God and the IRS - Accommodating…
Samuel D. Brunson Paperback R728 Discovery Miles 7 280
SAIGR Studente Handboek 2016/2017…
Paperback R542 R443 Discovery Miles 4 430
SAICA: Conceptual Framework - IFRS…
Saica Paperback  (2)
R220 Discovery Miles 2 200
How To Get A SARS Refund
Daniel Baines Paperback  (3)
R130 R103 Discovery Miles 1 030
Silke: First Touch To Tax 2020
Paperback R863 R730 Discovery Miles 7 300
Advanced Questions On SA Tax 2020 - With…
Paperback R340 R287 Discovery Miles 2 870
SAIGR Studente Handboek 2016/2017…
Paperback  (1)
R947 R748 Discovery Miles 7 480

 

Partners