Tax Administration in Theory and Practice with Special Reference to Chile.

1971 ◽  
Vol 51 (1) ◽  
pp. 210
Author(s):  
David Felix ◽  
Norman D. Nowak
Keyword(s):  
Special Reference ◽  
Theory And Practice ◽  
Tax Administration

Widows' Funds: Some Notes on Theory and Practice

1951 ◽  
Vol 20 ◽  
pp. 145-191
Author(s):  
D. A. B. Scrimgeour
Keyword(s):  
Special Reference ◽  
Theory And Practice ◽  
Mortality Experience ◽  
Collective Method

SynopsisThe Paper deals with some of the problems which arise in the valuation of Widows' Funds with special reference to the Widows' Funds of certain professional bodies in Scotland.An analysis is made of data derived from the Scottish Bankers' Marriage and Mortality Experience 1923–1943 (T.F.A., 19, p. 149) with a view to determining the applicability of the Collective Method to a valuation of the “existing” at the close of that Experience.The various factors entering into a Widows' Fund valuation are examined in relation to a particular Fund and the importance of the valuation rate of interest illustrated.The Paper concludes with a discussion of the “reserve for loss on future entrants” often met with in the valuations of such Funds, and of the arguments for and against proposals which have been made for its elimination.

Tax Control: Theory and Practice

2015 ◽  
Vol 3 (5) ◽  
pp. 14-16
Author(s):  
Жураев ◽  
A. Zhuraev
Keyword(s):  
Control Theory ◽  
Theory And Practice ◽  
Tax Administration ◽  
True State ◽  
Business Entities

The paper discusses some theoretical and practical aspects of tax control, which is considered to be one of the key elements of the tax administration. Also examined are several cases, where business entities deliberately misrepresented the true state of their affairs to the tax authorities in order to evade payment of certain types of taxes.

scholarly journals ХI International Symposium “Theory and Practice of Tax Reforms”

2019 ◽  
Vol 12 (5) ◽  
pp. 163-170
Author(s):  
I. A. Mayburov ◽  
Y. B. Ivanov ◽  
A. M. Grinkevich
Keyword(s):  
International Symposium ◽  
Industrial Development ◽  
Round Table ◽  
Digital Economy ◽  
Theory And Practice ◽  
Educational Institutions ◽  
Tax Administration ◽  
State University ◽  
Tax Reforms ◽  
Administrative Training

The article is prepared following the ХI International Symposium “Theory and Practice of Tax Reforms” held 30 June — 6 July 2019 in Tomsk Institute of Economics and Management, Tomsk State University. The subject of the discussion is theoretical and practical aspects of taxation and tax administration transformation in digital economy. In the symposium, 95 specialists from 40 Universities from 26 cities of six countries (Russia, Belorussia, Germany, China, Slovenia and Ukraine) and 35 higher educational institutions took part. The event was organized by Tomsk State University, Ural Federal University, St. Petersburg State University, Financial University, cientific-Research Center for Industrial Development Problems NAS Ukraine, and by Institute for Economic Strategies of Chinese Academy of Social Studies. The purpose of the Symposium is to discuss topical problems of tax systems reforming, elaboration of new theoretical-methodological approaches to the perfection of tax policies and taxation, forming creative groups to conduct joint studies in taxation. During the symposium, a plenary meeting, five thematic sections, a round table, administrative training, presentations of journals on taxes and taxation and a new monographic project were held. Within the limits of the symposium theoretical and practical aspects of taxation and tax administration transformation in digital economy are considered. The importance of such a symposium is linked to anticipated changes in the shere.

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