According to the GAO, 80 of state tax officials opposed a national sales tax as an intrusion on their tax base.

And fourthly, it is important to expand the tax base.

This can include broadening the tax base, reducing tax avoidance and evasion, improving tax collection, and developing new, cooperative international taxation strategies.

Globalization may also facilitate legal tax avoidance.

Some LDCs have made progress in undertaking tax reform, broadening the non tax revenue base and improving the efficiency of financial institutions.

That had been accomplished by widening the tax base, improving administration efficiency, reducing corporate income tax, introducing a personal income tax of 10 per cent and keeping value added tax at 10 per cent.

Activities will also include the development and promotion of effective mobilization of financial resources, taxation, especially measures to reform tax systems, combat tax evasion and widen the tax base.

Broadening the income tax base is a central element of the highly regarded Simpson Bowles proposals for tax reform in the United States.

And, while raising so much revenue with so low a tax rate sounds grand, the declining volume of trades would shrink the tax base precipitously.

And we want to shift the systems that open the doors for people who were formerly tax burdens to become part of the tax base.

Legal consultant on private law, international law, criminal law and tax law.

In addition, private sector firms provide most of the tax base needed to fund public services.

These revenue losses could be offset by curtailing so called corporate tax expenditures deductions, credits, and other special tax provisions that subsidize some economic activities while penalizing others and broadening the corporate tax base.

It had created value added and tax base for the community, and something like 3,000 people died.

(b) To promote appropriate fiscal and financial policies and measures in support of development, including measures to reform tax systems, combat tax evasion and widen the tax base, and to develop options for broad based development.

That said, if the goal of corporate tax reform is to boost investment and job creation, broadening the tax base to pay for a lower rate could be counterproductive.

Moreover, a high corporate tax rate is an ineffective and costly tool for producing revenues, owing to innovative financial transactions and legal tax avoidance mechanisms.

A desirable way to broaden the tax base would be to put an overall cap on the amount of tax reduction that each taxpayer can achieve through deductions and exclusions.

On the revenue side, those countries adopted measures aimed at expanding the revenue base, increasing the elasticity of their tax systems and improving the efficiency and effectiveness of their tax administration.

Governments that don t need to broaden their tax base have few incentives to respond to the needs of their people.

In the legal profession, there are 21 women judges, 3 barristers, 5 notaries, 1 provincial bailiff and 1 tax expert in charge of a tax collection office.

(b) Research and analysis to determine the appropriate tax reforms that are needed to improve the tax base and to improve the taxation of economic activities, including agriculture, manufacturing and services, to minimize tax compliance costs and to promote allocative efficiency and growth

Poor regions have a low base of economic activity to tax, which prevents them from investing in human and physical capital.

Corporate tax expenditures narrow the base, raise the cost of tax compliance, and distort decisions about investment projects, how to finance them, what form of business organization to adopt, and where to produce.

provide an important knowledge base for advice and legal aid centres for refugees in many countries.

Austerity programs have been largely counterproductive, generating vicious cycles of slow or no growth, business closures, skyrocketing unemployment, and tax base erosion.

Obama s recent statement that he favors reforming personal and corporate taxes by lowering rates and broadening the tax base reinforces that impression.

The tax base thus increased from approximately 8 per cent of GDP in 1995 to more than 10 per cent in 2002.

Both are openly opposed not only to the tax increase, but also to the continuing presence of the US Marine base on Okinawa.

The rump euro s weakened exchange rate would lead to renewed economic growth, job creation, and a stronger tax base in southern European countries.

The Direction Générale des Impôts (DGI), the tax authority, has continued to try to widen the scope of the tax collection base through various schemes in Government controlled areas in an effort to increase State revenues.

The Park would be governed by a special legal regime, with tax exemption and other preferential treatment for participants.

So, despite some foreign media reports, tax evasion is not legal in Switzerland it merely is not a criminal offence.

Thaksin s supposedly legal tax planning, which allowed him to pay zero capital gains tax on the billion dollar sale of his flagship telecom company, Shin Corporation, in 2006, offended the rising urban professional classes.

Thaksin s supposedly legal tax planning, which allowed him to pay zero capital gains tax on the billion dollar sale of his flagship telecom company, Shin Corporation, in 2006, offended the rising urban professional classes.

It had also adopted a number of foreign exchange, tax and other laws designed to provide legal guarantees to foreign investors.

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So what else can eurozone governments do to raise revenue as their economies recover? Most economists favor finding ways to broaden the tax base for example, by eliminating special deductions and privileges in order to keep marginal tax rates low.

So, despite some foreign media reports, tax evasion is not legal in Switzerland it merely is not a criminal offence. Anyone found to be illegally evading their tax obligations in Switzerland faces severe financial penalties.

(tax collector) Open up! (tax collector) Open up!

This base was called Base Marret.

The legal position of religious communities is defined by special legislation, specifically regarding government funding, tax benefits, and religious education in schools.

The only purpose of registration should be to establish an incorporated legal entity for the purpose of enjoying financial or tax benefits.

Each state has a responsibility to isolate terrorists from their resource base and close illegal and legal channels for terrorist financing.

But the only way a solution will ever be reached, is if we base our negotiations on legal and historical facts.