The Minister of Finance and the Public Service, the Hon. Audley Shaw subsequently named May 1, 2011 as the Appointed Day, thereby bringing the Act into operation. Now that IRD, TAAD and TASD have been consolidated to form a unified Tax Administration Jamaica (TAJ), how will this affect ...
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,...
public of China”,of by the Standing Committee of the National People’s Congress,e .g. the“Law of the People’s Republic of China Concerning the Administration of Ta x Collection”. b.The administrative regulations of taxation are formulated by the State Council in accordance with tax laws,...
Optimised OTP systems may also help tax departments with the high burden of compliance and administration expected from the pillar one proposals on taxing the digitalisation of the economy. “There is a mountain of work ahead on compliance and administration under pillar one...
Although the final results have yet to be declared, many businesses are racing to close deals before the end of 2020 in case there is a change of government. A new administration could mean higher taxes for such deals. We will be returning to the subject of corporate tax residency issues ...
Pritzker noted that his administration has “provided hundreds of millions of dollars in support” to small businesses through federal COVID-19 relief to Illinois. The business tax credits were signed into law in 2019 and scheduled to take effect Jan. 1. They generally allowed businesses...
This led us to the question of how do administrators engage in empathy games in their practice of enforcing payment of property tax in Jamaica? Property Tax Administration The Jamaican property tax is a local tax, payable annually by owners, occupiers, mortgagors, or anyone in actual possession...
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...
Public finance is at the heart of politics. In China, public finance has remained marginal to political contestations. This is puzzling because public revenue as a percentage of gross domestic policy has risen rapidly in the past two decades, indicating enhanced extractive efforts by\nthe state....
s framework of practical sense (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 ...