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Vol 21 No 11 Nov/Dec 2016

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Science, Technology and Taxation


ISBN13: 9789041131256
Published: July 2012
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Hardback
Price: £104.00



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This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following:

  • what choices of sampling methodology exist;
  • determination of both one-sided and two-sided confidence intervals;
  • under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties;
  • the use of sampling agreements as a tool to improve taxpayers’ understanding of the process;
  • complexities encountered by the introduction of technology in tax administration in developing countries;
  • technological capability to detect economic activity in the informal sector;
  • technological innovation as substitute for inadequate human capacity;
  • improvements available to better monitor the movement and values of goods entering a country;
  • safeguards to prevent unauthorized use of personal information;
  • prioritizing resources to ensure that the key strategic objectives of the agency are being addressed;
  • government defensive action and the threat to privacy; and
  • capabilities and limitations of enterprise resource planning systems and tax engines.
Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.

Subjects:
Intellectual Property Law, Taxation
Contents:
List of Editors and Authors.
Introduction.

PART I Empirical Evaluation of Taxation.
CHAPTER 1 Empirical Legal Studies and Taxation in the United States.

PART II Statistical Science in Tax Auditing.
CHAPTER 2 Statistical Sampling in Tax Compliance Auditing in the USA.
CHAPTER 3 Legal Issues Surrounding Sampling.

PART III Technology Use in Government Tax Administration.
CHAPTER 4 Technology and Taxation in Developing Countries .
CHAPTER 5 Information Technology in the U.S. Tax Administration.

PART IV Technology Use in Tax Compliance and Tax Planning.
CHAPTER 7 Automation Technology in Special Customs Programs and Preferences.

Series: International Taxation

Customs Valuation and Transfer Pricing 2nd ed ISBN 9789041161345
To be published March 2017
Kluwer Law International
£97.00
Taxation and Migration ISBN 9789041161369
Published October 2015
Kluwer Law International
£100.00
Taxation of Derivatives ISBN 9789041159779
Published August 2015
Kluwer Law International
£148.00
The VAT/GST Treatment of Public Bodies ISBN 9789041146632
Published January 2013
Kluwer Law International
£104.00
£104.00
Immovable Property under VAT: A Comparative Global Analysis ISBN 9789041131263
Published May 2011
Kluwer Law International
£104.00
Transfer Pricing and the Arm's Length Principle in International Tax Law ISBN 9789041132703
Published September 2010
Kluwer Law International
£128.00
The International Tax Law Concept of Dividend 2nd ed ISBN 9789041132062
Published August 2010
Kluwer Law International
£104.00
Systems of General Sales Taxation: Theory, Policy and Practice ISBN 9789041128324
Published August 2009
Kluwer Law International
£119.00
Taxpayers Rights: Theory, Origin and Implementation ISBN 9789041126504
Published September 2007
Kluwer Law International
£163.00
Tax Treaty Law and EC Law ISBN 9789041126290
Published August 2007
Kluwer Law International
£119.00
Tax Investment Incentives in Foreign Direct Investment ISBN 9789041122285
Published April 2004
Kluwer Law International
£127.00
Customs Valuation and Transfer Pricing ISBN 9789041198884
Published December 2002
Kluwer Law International
£100.00
International and Comparative Taxation: Essays in Honour of Klaus Vogel ISBN 9789041198419
Published September 2002
Kluwer Law International
£100.00
£158.00
The Dividend Concept in International Tax Law ISBN 9789041197658
Published January 2000
Kluwer Law International
Out of print