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,...
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 ...
ational People’s Congress,e.g. the“Individual Income Tax Law of the People’s Re 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...
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...
Senior members from the OECD’s Centre for Tax Policy and Administration (CTPA) commented on the final outputs of the OECD/G20 Base Erosion and Project Shifting Project, including the next steps and the involvement of developing countries. See yesterday’s post with… ...
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 ...