Using a corpus of compiled codes from U.S. states containing labeled tax law sections, we train text classifiers to automatically tag tax-law documents and, further, to identify the associated revenue source (e.g. income, property, or sales). After e
valuating classifier performance in held-out test data, we apply them to an historical corpus of U.S. state legislation to extract the flow of relevant laws over the years 1910 through 2010. We document that the classifiers are effective in the historical corpus, for example by automatically detecting establishments of state personal income taxes. The trained models with replication code are published at https://github.com/luyang521/tax-classification.
This research aims to investigate the impact of both the size of Syrian corporations and its
capital structure on its level of tax avoidance. This study starts from number of previous
studies which have indicated the possibility of a relationship b
etween corporations
characteristics and its effective tax rate, and thus between them and the level of tax
avoidance. In order To achieve this goal, a survey study has been conducted on the Syrian
registered corporations in the Syrian commission on financial markets and securities using
secondary data with quasi-experimental design for the period from 2009 to 2014. The
results of this research showed that there is no relation between the size of Syrian
corporations and its level of tax Avoidance. However, it concluded that the decline in the
debt volume of the corporate capital structure (represented by the leverage) is associated
with a decrease in the level of effective cash tax rate and thus an increase in the level of tax
avoidance.
This study aimed to explore the role of an external auditor in the
process of tax charging where the external audit form as an
important factor in the process of taxation in its ability to control
the process of taxation and make it smoother and I
n the
preparation of accurate, credible tax returns and therefore reach
the real, fair charging of tax that
achieves the objectives of the various parties as it works to
increase and enhance tax voluntary compliance.
This research aims to explain accounting bases to
determine Zakat and income tax bowl, according to Syrian
Tax System, following the descriptive analytical method.
The results showed that there is partial compatibility in
accounting bases for det
ermining Zakat and income tax
seat, and there is difference in accounting bases of
definition the amount which acceptable to rebate, according
to Syrian tax legislation.
This study aims to determine the extent of Syrian auditors' interest
in auditing tax compliance when they are applying both the
international auditing standard No. 250 which related to the
responsibility of the auditor in relation to fraud, includ
ing the
declare for tax fraud and the international auditing standard No. 240
which related to the responsibility of the auditor concerning the
obligation to laws and regulations, including tax laws and
regulations the taxes in the Syrian joint stock companies and follow
the procedures provided for in both standards in the audit process.
This paper provide the impact of Deferred Tax on the quality
of Financial Statement Information, through view the concept of
Deferred Tax and deferred tax Liabilities and assets in Related
Research and International Accounting Standards and determ
ined
the temporary differences and permanent differences between
pretaxable income and taxable income, and the rules of recognize
and Measurement Basis of deferred tax, and the concept of
Financial Statement Information, and the qualitative characteristics
of accounting information, then we study the fact of Syrian business
by examine the impact of Deferred Tax on quality of Financial
Statement Information, the study examine the sample of the Syrian
corporation, the study finds evidence that firms use deferred tax
Liabilities and assets to achieve to information that relevance users
of Financial Statement, and the study find necessary to decrease the
management freedom judgment in choice the approach of report,
estimate, and Disclosure about information, and to depend on
International Accounting Standards.
The present research addresses one of the new and important financial and taxation
issues, namely: the resolution of tax disputes via administrative means. It seeks out to find
resolutions for tax disputes that arise between the taxpayer and the ta
x administration when
applying the revenue law where administrative committees formed for that purpose would
undertake resolving these disputes before being referred to the judicial stage in order to
lessen the burden laid upon the judicial stage. This research discusses the importance of
identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to
tax disputes between taxpayers and tax administration.
The study attempts to explain the concept of objection, its conditions and effects. The
research also addresses the administrative committees specialized in resolving tax disputes
in the administrative stage shedding the light on their formation, mechanism of work,
decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and
best solutions for the problems facing both the taxpayer and the tax administration in
resolving tax disputes arising between them via administrative means.
This study focused on the large taxpayers, or senior taxpayers in the tax community,
and how to tax them in accordance with the legislation, given the importance of this
segment for its huge tax revenues for the Public Treasury compared to the rest
of the
taxpayers as well as the importance of the sectors in which this segment operates (banks -
Insurance companies - telecom companies - oil companies). This paper starts by assessing
the concept of large taxpayer, and the characteristics of this segment and international and
the Syrian standards followed in identifying them. The study examines whether the Syrian
tax legislation gave them a special taxation treatment different from the rest of taxpayer
slices, and whether this treatment is actually implemented on the ground in the large
taxpayer unit specified by Resolution No. 2428, dated / 23/8/2006. In order to achieve this
goal, the researcher designed a questionnaire composed of 20 questions distributed to a
sample comprised of a number of unit staff large taxpayers in Damascus, as well as a
number of senior taxpayers (persons- person companies –capital companies). The study
found that the Syrian tax legislation has singled out this group by rules distinct from the
rest of the taxpayer segments. However, this special treatment has been applied in part and
did not apply fully on the ground. The study also offers a set of recommendations that
could help both the tax administration and scholars in Syria.
The unlawful income is that of constitutes a violation of law, public order and
morals. Presently, it is numerous and various.
What increases its importance is that it has not been enacted by Law whether in the
Syrian law of income tax or in the l
aws in comparison. Therefore, the door is open before
jurisprudence and judgment to have theirown say.
The tax audit of the most important means of tax administration to make sure of the fact that the tax revenue generated, as the role of the auditor is to being a means and not an end aimed at Tax Administration Service in determining the tax base as
a scientific organizer maintains the assigned rights and the state along In addition to increasing the level of commitment to the provisions of tax legislation and compliance with, and reflected the importance of ensuring the accuracy of the books came in charge of the accounting items and checks of all aspects to ensure the integrity of cases of fraud and tax evasion.
This research seeks to demonstrate the reality of the tax audit in tax circles in Syria and its impact on tax evasion procedures, for the purpose of access to the results, the researcher used descriptive analytical approach was to identify a tool for the study design, were distributed to a sample of income monitors and heads of departments in the districts money Latakia province where consisted of 82 individuals have been selected at random, and after the study and analysis was reached the following conclusions:
1- are doing the planning process for the audit by the tax administration before starting that process, where there is a positive correlation between the tax audit planning relationship and the ability to detect tax evasion.
2- weakness the income observer verification of accounting books and records and to collect sufficient number of evidence and clues procedures, contribute to the reduction of strengthening the credibility of the tax audit, thereby reducing the ability to detect tax evasion.
3- Prepare the income of the final report includes an observer in a clear reference to the extent to which the financial statements with generally accepted accounting principles, and with the tax law materials, as well as the commitment to generally accepted standards, help in the discovery of tax evasion.
