The main sources of revenue were income derived from income tax ( 33.8 million) and from indirect taxation ( 23.7 million).

Has taught federal income taxation at University of Miami School of Law as Visiting Professor.

Improving distribution of wealth and income by various means, including taxation and public spending policies

More progressive income taxation will also help stabilize the economy, through what economists call automatic stabilizers.

Rather than relying mainly on income taxation, as in the US, the Nordic countries rely on value added taxation, which provides a relatively high amount of revenue with relatively low rates of evasion and few distortions to the economy.

Previous positions include Deputy Director General, Foreign Investment Taxation Department Chief, Income Tax Division, Foreign Investment Taxation Department and Chief, Tax Policy and Tax Administration Divisions, Offshore Oil Tax Administration.

Taxation in Namibia includes personal income tax, which is applicable to total taxable income of an individual and all individuals are taxed at progressive marginal rates over a series of income brackets.

Has lectured and written articles on taxation.

Has published papers on accounting and taxation issues.

Smart Taxation

The source principle binds the primary right to taxation to the territory of the country from which the income emanates derives.

Double Taxation Agreement

He focused taxation on imports and nonessential goods, like whiskey.

Mr. Zhiyong Zhang (China). Director General, International Taxation Department, State Administration of Taxation.

One key idea was to lighten the tax burden on labor . Taking into account the personal income tax and various social contributions, taxation of labor income in China is too high . To be sure, taxes are needed to finance social spending, but revenue sources other than taxes on labor income could do the job.

Taxation, Pension and Gratuity.

III. TAXATION OF OFFICIALS

No taxation without representation ?

No taxation without representation.

But, relative to other forms of taxation, energy taxation tends to benefit consumers overall.

For example, revenues from tobacco taxation, which disproportionately affects lower income groups, should be used to fund cessation support programs that target disadvantaged smokers.

Income distributions are influenced by taxation and fiscal policy, which usually have redistributive effects, directly and through the provision of social services and insurance.

Although the theory of optimal income taxation directly addresses the tradeoffs between efficiency incentives and distributional consequences, the appropriate equilibrium remains a long way off.

Defenders of low rates for capital owners argue that it minimizes double taxation of corporate income first of the corporation and then of its shareholders.

In December, State level laws on sales and excise taxation were passed.

Has published books and articles on tax law and double taxation treaties.

International Taxation and Global Development

Why Taxation Must Go Global

Another danger is heavy taxation.

1996 Fair Taxation System, Aleppo.

(97) Taxation of aircraft fuels

(b) Create funds from which to grant relief from double taxation to those staff members who were subject to national taxation on their United Nations emoluments

17. With respect to taxation, the report mentioned taxation problems experienced by officials of ILO and UNIDO.

Mr. Talmon de Paula Freitas (Brazil). Fiscal inspector in charge of the negotiation of agreements to avoid double taxation, Ministry of Finance Secretariat of Federal Income Tax.

Report on income

The 1998 Ottawa Taxation Framework Conditions provide that rules for the consumption taxation of cross border electronic commerce should result in taxation in the jurisdiction where the consumption takes place.

These include, among other measures, debt restructuring, increasing the progressivity of taxation (on personal income, property, and corporations, including the financial sector), and curbing tax evasion, the use of tax havens, and illicit financial flows.

Organization shall request the new host Government to grant, within the limits of its national legislation, exemption from taxation on remuneration paid by the Organization to its employees, and on the assets, income and other property of the Organization.

Moreover, political and policy uncertainties on the fiscal, debt, taxation, and regulatory fronts abound.

Has published books and articles on international taxation, transfer pricing and the tax code.

Taxation and determining location of the parties

Now, the pressure is on for structural reforms covering everything from labor markets to taxation.

The gap is bridged by a mixture of deficit spending and high taxation on employment.

Efforts must continue with a view to reaching a political consensus on a taxation system.

The Labour Act has outlawed discrimination on the basis of sex in most aspects of employment and the Income Tax Act has done away with sex discrimination in taxation by a series of amendments to the Act.