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,...
Intranet and website being upgraded. Software applications being developed. TAX ADMINISTRATION REFORM QUESTIONS & ANSWERS When did Tax Administration Jamaica (TAJ) officially begin? The Revenue Administration (Amendment) Act 2011 was passed by the House of Representatives on March 29 and by the Senate...
such as Beijing, Shanghai and Shenzhen, a more reasonable approach is being taken by tax officials to dealing with taxpayer issues; this is detailed in the tax management chapter,Seeing the tax trees from the data forest – how does Chinese tax administration manage in the digital...
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,...
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,...
He completed his LLB from University of London and Master of Business Administration in Finance from IBA. His specialization is corporate law, taxation and infrastructure finance. Nasir is the contributor for Lexis’ Foreign Tax and Trade Briefs, and update contributor of Money Laundering, Asset ...
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....