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Research Proposal Taxation

Related Papers

MALENYA ABRAHAM

Simon R James

Ehtisham Ahmad

International Journal of Advanced Research in Science, Communication and Technology

Dr . Pradipta Mukhopadhyay

Er Niro Thakur

Academic Research

Lameck Chirwa

The study was designed to assess the effectiveness of the Zambian tax system administrated by ZRA, for the period 2015 to 2020. A mixed method study design was adopted and six (6) ZRA annual report were used as samples of the study. An in-depth analysis was done on the reports, to collect data for the study. Microsoft Excel 2013 was used to analyses and present quantitative data. It was expected that the tax system wouldn’t have trouble in reaching its set/preliminary target, but out of the six sample. The study found only three out of six gave positive results while the remaining three result showed the tax system unable to reach its targets. This inability of the tax system to collect more tax revenue above the set targets has affected the tax – GDP – ratio, which measures the proportion tax revenue to the GDP of a country. It was found that the tax – to – GDP ratio went as low as 14.4 percent and the highest of 17.8 percent in the period under review. The study concludes that, the system’s performance declined in the period under review. It has been established that the performance has not consistent, as fluctuation were discovered.

Richard M Bird

Nana Kwakye

Larisa Mistrean

The study of taxes has been an important concern of a great number of economists of all times, doctrines and currents of economic thinking. This paper presents some representative opinions of some foreign and Romanian, classic and contemporary economists regarding taxes. This study also provides a scientific selection of the opinions regarding the actual tax instruments, in order to group the main theories about taxes by author (school, direction of thinking), or theories elaborated by them, ideas that Romanian taxation has taken more or less in its practice.

Azərbaycanın Vergilər Jurnalı

Azərbaycanın Vergi Jurnalı

The purpose of the study is to determine the priorities of tax policy in the sectors of economy as part of the state reforms in Azerbaijan at the present stage and to identify its impact on economic development. In the process of writing the article, the authors referred to the general provisions of dialectical cognitive teaching as a research methodology. Both general-scientific, specific and area methods (systematic analysis, logical, logical conclusions, analysis and synthesis, relationship between general and specific, generalization, statistical analysis, etc.) have been used in the research. Findings of the research is to use the experience of developed countries in the tax policy to be implemented in the future by the Republic of Azerbaijan, to develop a flexible tax system taking into account local specifics; in order to increase tax revenues, tax gaps should be the center of attention (tax gap is the difference between taxes being calculated and paid to the state budget and taxes that should actually be calculated and paid to the state budget); a system of effective measures against tax evasion should be developed and implemented. In particular, some works should be continued in the direction of service, public-catering and trade, optimization of tax rates. International experience shows that not all tax rates applied in our country have effective impact on economic development. In order to create a more effective investment climate in the non-oil sector of economy, a system of measures should be developed to reduce the tax burden and increase tax privileges. Limitations of the study are the challenges regarding the impact of amendments and newly added provisions to the tax legislation and administration on tax revenues by the sectors of economy. The practical implications of the research is to improve tax policy as a part of state reforms. The proposals and conclusions as a result of originality and scientific novelty of the research are evaluated as a new approach to improving the legislation and administration in the tax system.

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Universities Canada and the Rideau Hall Foundation are pleased to invite members of Universities Canada or Colleges and Institutes Canada to submit a proposal for the seventh call of the QES program. QES 2025 will support projects that focus on the adaptation, response and resilience to a changing climate. This includes (but is not limited to) projects focused on biodiversity; agriculture; energy; climate and public health; economic impacts of climate change; air quality; community resilience; education; ecosystems; and water quality. Projects will support international study, research, or internships for outbound Canadian students and/or study and research for inbound international graduate students. All QES funded activities must be for academic credit/recognition. For all information on this call for proposals, please consult the  program guidelines .

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Reparations proposals for Black Californians advance to state Assembly

FILE - Members of the state Assembly meet at the Capitol May 26, 2020, in Sacramento, Calif. The California Senate advanced a set of ambitious reparations proposals Tuesday, May 21, 2024, including legislation that would create a new agency to help Black families research their family lineage. (AP Photo/Rich Pedroncelli, Pool, File)

FILE - State Sen. Steven Bradford, D-Gardena, addresses a press conference at Dodger Stadium Jan. 15, 2021, in Los Angeles. The California Senate advanced a set of ambitious reparations proposals Tuesday, May 21, 2024, including legislation that would create a new agency to help Black families research their family lineage. (Irfan Khan/Los Angeles Times via AP, Pool, File)

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SACRAMENTO, Calif. (AP) — The California Senate advanced a set of ambitious reparations proposals Tuesday, including legislation that would create an agency to help Black families research their family lineage and confirm their eligibility for any future restitution passed by the state.

Lawmakers also passed bills to create a fund for reparations programs and compensate Black families for property that the government unjustly seized from them using eminent domain. The proposals now head to the state Assembly.

State Sen. Steven Bradford, a Los Angeles-area Democrat, said California “bears great responsibility” to atone for injustices against Black Californians.

“If you can inherit generational wealth, you can inherit generational debt,” Bradford said. “Reparations is a debt that’s owed to descendants of slavery.”

The proposals, which passed largely along party lines, are part of a slate of bills inspired by recommendations from a first-in-the-nation task force that spent two years studying how the state could atone for its legacy of racism and discrimination against African Americans. Lawmakers did not introduce a proposal this year to provide widespread payments to descendants of enslaved Black people, which has frustrated many reparations advocates.

In the U.S. Congress, a bill to study reparations for African Americans that was first introduced in the 1980s has stalled. Illinois and New York state passed laws recently to study reparations, but no other state has gotten further along than California in its consideration of reparations proposals for Black Americans.

California state Sen. Roger Niello, a Republican representing the Sacramento suburbs, said he supports “the principle” of the eminent domain bill, but he doesn’t think taxpayers across the state should have to pay families for land that was seized by local governments.

“That seems to me to be a bit of an injustice in and of itself,” Niello said.

The votes come on the last week for lawmakers to pass bills in their house of origin, and days after a key committee blocked legislation that would have given property tax and housing assistance to descendants of enslaved people. The state Assembly advanced a bill last week that would make California formally apologize for its legacy of discrimination against Black Californians. In 2019, Democratic Gov. Gavin Newsom issued a formal apology for the state’s history of violence against and mistreatment of Native Americans.

Some opponents of reparations say lawmakers are overpromising on what they can deliver to Black Californians as the state faces a multibillion-dollar budget deficit.

“It seems to me like they’re putting, number one, the cart before the horse,” said Republican Assemblymember Bill Essayli, who represents part of Riverside County in Southern California. “They’re setting up these agencies and frameworks to dispense reparations without actually passing any reparations.”

It could cost the state up to $1 million annually to run the agency, according to an estimate by the Senate Appropriations Committee. The committee didn’t release cost estimates for implementing the eminent domain and reparations fund bills. But the group says it could cost the state hundreds of thousands of dollars to investigate claims by families who say their land was taken because of racially discriminatory motives.

Chris Lodgson, an organizer with reparations-advocacy group the Coalition for a Just and Equitable California, said ahead of the votes that they would be “a first step” toward passing more far-reaching reparations laws in California.

“This is a historic day,” Lodgson said.

Austin is a corps member for The Associated Press/Report for America Statehouse News Initiative. Report for America is a nonprofit national service program that places journalists in local newsrooms to report on undercovered issues. Follow Austin on the social platform X: @sophieadanna

Israel Yet to Respond to French Lebanon Proposals, French Ministry Says

PARIS (Reuters) - Israel has not given a response to France on Paris' proposals to reduce tensions between Israel and Lebanon's Iran-backed Hezbollah, France's foreign ministry spokesperson said on Thursday.

Israel and Hezbollah have been engaged in escalating daily cross-border strikes over the past months - in parallel with the war in Gaza - and their increasing range and sophistication has raised fears of a wider regional conflict.

France has historical ties with Lebanon and has proposed written proposals to both sides that would see Hezbollah's elite unit pull back 10 km (6 miles) from the Israeli border, while Israel would halt strikes in southern Lebanon.

Foreign Minister Stephane Sejourne went to both Lebanon and Israel in April to push France's efforts, and Israel's foreign minister was in Paris earlier this month. Lebanon's foreign minister was in Paris for talks on Wednesday.

War in Israel and Gaza

"We have had a relatively positive response from the Lebanese, but I think we have not had any return from Israel at this point," Christophe Lemoine told reporters in a daily briefing.

The written proposal also looks at long-term border issues and had been discussed with partners including the United States, which has its own efforts to ease tensions and exerts the most influence on Israel.

The Shi'ite Muslim Hezbollah has amassed a formidable arsenal since a 2006 war with Israel and since October thousands of people on both sides of the border have been displaced by the clashes.

(Reporting by John Irish, Editing by William Maclean)

Copyright 2024 Thomson Reuters .

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