scope for uniformity in state tax systems
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scope for uniformity in state tax systems by Richard Anthony Girard

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Published by J. B. Lyon in Albany .
Written in English



  • New York (State)


  • Taxation, State.,
  • Taxation -- New York (State)

Book details:

Edition Notes

Statementby Richard A. Girrad.
LC ClassificationsHJ2385 .G5 1935
The Physical Object
Pagination229 p. incl. tables.
Number of Pages229
ID Numbers
Open LibraryOL6328648M
LC Control Number35028178

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The Quill decision expands on another important state tax case, Complete Auto Transit, in which the Supreme Court articulated a four-part test to determine if a state tax violates the Commerce Clause. (Prior to Complete Auto Transit, state taxation of interstate commerce was unconstitutional.).   Uniformity is the practice of requiring organizations to record accounting information and prepare financial statements in accordance with a relevant accounting framework. By requiring strict adherence to an accounting framework, every entity in an industry should report financial information in the same way. •Taxes and credits within the scope of ASC •Consequences of Wayfair –ASC •Identifying and measuring deferred taxes •Uncertain tax positions •Leases: Accounting for income tax implications –ASC •State income taxes and federal tax reform •Other considerations Agenda. • Income taxes — domestic and foreign federal (national), state, and local (including franchise) taxes based on income • Taxable income — the excess of taxable revenues over tax deductible expenses and exemptions for the year as defined by the governmental taxing authority Scope Overview.

  The independent ability of states to develop their own revenue systems is a basic tenet of self government and our federalist system. The federal government should not enact any legislation or adopt any regulation that would preempt, either directly or indirectly, sources of state revenues, state tax bases, or state taxation methods. An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy. Tobacco Tax Section Uniformity Guide, which includes the uniformity forms. Last updated Aug This Brand Code Table is prepared based on information provided to the Federation of Tax Administrators’ (FTA) Workgroup by the tobacco manufacturers (except where noted). FTA does not assume responsibility for the accuracy or completeness. The Uniform Standards of Professional Appraisal Practice (USPAP) is the generally recognized ethical and performance standards for the appraisal profession in the United States. USPAP was adopted by Congress in , and contains standards for all types of appraisal services, including real estate, personal property, business and mass appraisal.

EXECUTIVE SUMMARY. PURPOSE OF REPORT. An objective of the AICPA State and Local Taxation Committee is to promote uniformity and fairness in the administration of state tax laws. This report has been prepared to illustrate areas of concern in state tax administration that affect corporate taxpayers, tax preparers, and state tax administrators. check option is not available for electronically filed Income Tax Withholding and Non-State Administered Local Tax returns. A taxpayer with prior approval from the department to pay by ACH credit method can utilize the system to electronically file a return without authorizing electronic payment through the system. The epay only application shall -. Statement of the Problem Objectives of the Study Scope of the Study adopted by the salaried income tax assessees of the State in the light of tax There had been numerous studies on the direct tax system in India in the back drop of taxation reforms and File Size: KB. Introduction, Basic Principles & Scope Of VAT. Introduction: Value added tax is a form of indirect taxation levied throughout the European Union. It was introduced in the UK in the early s when it replaced another indirect tax, ‘purchase tax’. VAT is administered by HM Customs and Excise.