“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,...
IIT and CIT matters were previously dealt with separately by the LTBs and STBs. This means a more structured and effective approach going forward; the STB-LTB merger is covered in the chapter,Seeing the tax trees from the data forest – how does Chinese tax administration manage in...
The EU is looking to broaden its carbon-pricing scheme, the largest in the world. China is in the process of introducing a new system. US presidential candidate Joe Biden, who supported carbon prices as vice-president in the Obama administration, will do so again in his upcoming campaign. ...
1.522 million new market entities in May have applied for tax-related business, such as taxes identification, invoice collection and tax payment declaration, an increase of 24.9 percent from the same period last year, data from the State Taxation Administration showed. China GDP Shrink April 2020...
“There is a mountain of work ahead on compliance and administration under pillar one,” said one vice president of tax at a large consumer goods company. With the OECD trying to gain political agreement on the digital tax proposals by the end of 2020, tax directors...
In her work on fiscal relations in West Africa, Kate Meagher (2018) argues that taxes in colonial Nigeria were not collected to pay for public services, but instead to cover the cost of the administration that created ‘order’ and protection for a select few. As such, the tax system hing...
(Bourdieu1977,1998,1990; Bourdieu and Wacquant1992), we suggest that empathy forms part of the individual and organizational enforcement practices of the Tax Administration of Jamaica (TAJ). We find evidence of tax administrators repositioning themselves from objective enforcers to empathizing officials,...