“Changingthewaywedobusiness”NowthatTaxAdministrationJamaica(TAJ)isareality,thetransitiontobecomingafullyfunctionalunifiedorganisationhasbegun.Thisisscheduledtotakeplaceoverthenext12months.TransitionManagersandTeamshavebeennamedtoguidetheprocessandhavestartedworkingtogether.INTRANSITIONHEADOFFICEPCJBuilding(4thfloor)36...
The findings suggest that recognition of, and attention to, competing logics will improve the decisions needed to undertake successful tax administration reforms, in Jamaica and beyond. In particular, theories of public policy and the policy process should deal explicitly with institutional constraints,...
accordance with tax laws,e.g.the “Detailed Regulations for the Implementation of the Law of the People’s Republic of China Concerning the Administration of Tax Colle ction,”or formulated by the State Council under the authorisation of the National P eople’s Congress and its Standing Committee...
The main advantage of the scheme is the simplified VAT administration. Omah’s customers are not VAT registered, so there will be no need to issue VAT invoices. Using the normal basis of calculating the VAT liability, Omah will have to pay annual VAT of £16,...
(see Government of Jamaica1996–National Land Policy; Local Authorities of Jamaica2016). High evasion rates threaten, and occasionally impair, the effectiveness of local authorities’ operations. Property tax administration is hampered by an overstretched court system, inadequacy of the legislation, lack...
It has turned local governments into upwardly oriented applicants\nfor central fiscal transfers and economic entrepreneurs on the capital market.WangYingyaoPolitics & Policy
(2012). The informal economy in Jamaica: Is it feasible to tax this sector? Journal of International Business and Cultural Studies, 6, 1. Google Scholar Wynter, C. (2014). Property tax administration in practice: A case study of the Portmore Municipality, Jamaica. PhD thesis, University ...