Organizacion política y económica de la Confederacion Argentina, que contiene: 1. Bases y puntos de partida para la organización política de la República Argentina; 2. Elementos del derecho público provincial argentino; 3. Sistema económico y rentístico de la Confederacion Argentina; 4. De la Integridad nacional de la República Argentina, bajo todos sus gobiernos

The fiscal problem in Missouri

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Monograph

Identifikator:: 825824427

URN:: urn:nbn:de:zbw-retromon-50636

Document type:: Monograph

Author:: Alberdi, Juan Bautista http://d-nb.info/gnd/118644254

Title:: Organizacion política y económica de la Confederacion Argentina, que contiene: 1. Bases y puntos de partida para la organización política de la República Argentina; 2. Elementos del derecho público provincial argentino; 3. Sistema económico y rentístico de la Confederacion Argentina; 4. De la Integridad nacional de la República Argentina, bajo todos sus gobiernos

Edition:: Nueva edicion oficial, corregida y revisada por el autor

Place of publication:: Besanzon

Publisher:: Impr. de José Jacquin

Year of publication:: 1856

Scope:: 1 Online-Ressource (XVII, 870 S.)

Collection:: Economics Books

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TAX ADMINISTRATION 199 other forms of taxes, and 4 system of central supervision and administration through district offices would tend to reduce the percentage of delinquency that now exists. In like manner erroneous assessments and additional assessments made necessary by information received after the returns were filed would no doubt be reduced in time. Probably the most important advantage of such a system of income tax administration lies in the fact that the tax- payer deals with someone who can exercise an independent judgment without jeopardizing his position. Under the present system of local assessors and collectors dependent on the taxpayers for votes if they desire re-election, it is only natural that there might be a tendency to be more or less lenient in some cases, particularly when the taxpayer is regarded as a man of considerable influence in the com- munity. The system of administration that has been under consideration would in a large measure divorce the assess- ment and collection of the income tax from local politics. [t will readily be appreciated that the local system of administration tends to an ineffective administration of an income tax, and that it is highly desirable to place the rela- tionships between assessors and collectors on the one hand and taxpayers on the other on such a basis that mere friend- ship cannot hamper the effective administration of the tax. The present system of administering the corporation franchise tax, which is in the hands of the State Tax Com- mission, appears to be satisfactory. The work at present assigned to the State Auditor could be assigned to the Com- mission. The administration of the incorporation tax on domestic corporations and the entrance fees or taxes for foreign corporations rightfully belongs in the office of the Secretary of State, where such activities are now centered. The administration of the express company tax might be transferred from the office of the State Auditor to the State Tax Commission. It is thus contemplated that at the outset the work of the State Tax Commission would include only the administra- tion of four taxes, that is, the general property tax including the private car tax, the income tax, the corporation franchise tax, and the express company tax. After the reorganization

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