Tax evasion in the medical profession An Empirical Study in the General Tax Authority in Iraq

2019 ◽  
Vol 118 (11) ◽  
pp. 80-88
Author(s):  
Ramyar Rzgar Ahmed ◽  
Hawkar Qasim Birdawod ◽  
S. Rabiyathul Basariya
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Medical Profession ◽  
Great Influence ◽  
Tax Law ◽  
Degree Of Confidence ◽  
Medical Professions ◽  
Shed Light

The study dealt with tax evasion in the medical profession, where the problem was the existence of many cases of tax evasion, especially tax evasion in the income tax of medical professions. The aim of the study is to try to shed light on the phenomenon of tax evasion and the role of the tax authority in the development of controls and means that reduce the phenomenon of tax evasion. The most important results of the low level of tax awareness and lack of knowledge of the tax law and the unwillingness to read it and the sense of taxpayers unfairness of the tax all lead to an increase in cases of tax evasion and in suggested tightening control and follow-up on the offices of auditors, through the investigation and auditing The reports of certified accountants and the use of computers for this purpose in order to raise the degree of confidence in these reports and bring them closer to the required truth and coordination and cooperation with the Union of Accountants and Auditors and inform them about each case of violations of the auditors and accountants N because of its great influence in the rejection of the organization of the accounts and not to ratify fake accounts lead to show taxpayers accounts on a non-truth in order to tax evasion.

scholarly journals Immune Checkpoints Expression in Chronic Lung Allograft Rejection

2021 ◽  
Vol 12 ◽  
Author(s):  
Ilaria Righi ◽  
Valentina Vaira ◽  
Letizia Corinna Morlacchi ◽  
Giorgio Alberto Croci ◽  
Valeria Rossetti ◽  
...  
Keyword(s):  
T Lymphocytes ◽  
Bronchiolitis Obliterans Syndrome ◽  
Immune Checkpoints ◽  
Hla Antibodies ◽  
Restrictive Allograft Syndrome ◽  
And Function ◽  
Shed Light

Chronic lung allograft dysfunction (CLAD) is the main cause of poor survival and low quality of life of lung transplanted patients. Several studies have addressed the role of dendritic cells, macrophages, T cells, donor specific as well as anti-HLA antibodies, and interleukins in CLAD, but the expression and function of immune checkpoint molecules has not yet been analyzed, especially in the two CLAD subtypes: BOS (bronchiolitis obliterans syndrome) and RAS (restrictive allograft syndrome). To shed light on this topic, we conducted an observational study on eight consecutive grafts explanted from patients who received lung re-transplantation for CLAD. The expression of a panel of immune molecules (PD1/CD279, PDL1/CD274, CTLA4/CD152, CD4, CD8, hFoxp3, TIGIT, TOX, B-Cell-Specific Activator Protein) was analyzed by immunohistochemistry in these grafts and in six control lungs. Results showed that RAS compared to BOS grafts were characterized by 1) the inversion of the CD4/CD8 ratio; 2) a higher percentage of T lymphocytes expressing the PD-1, PD-L1, and CTLA4 checkpoint molecules; and 3) a significant reduction of exhausted PD-1-expressing T lymphocytes (PD-1pos/TOXpos) and of exhausted Treg (PD-1pos/FOXP3pos) T lymphocytes. Results herein, although being based on a limited number of cases, suggest a role for checkpoint molecules in the development of graft rejection and offer a possible immunological explanation for the worst prognosis of RAS. Our data, which will need to be validated in ampler cohorts of patients, raise the possibility that the evaluation of immune checkpoints during follow-up offers a prognostic advantage in monitoring the onset of rejection, and suggest that the use of compounds that modulate the function of checkpoint molecules could be evaluated in the management of chronic rejection in LTx patients.

Taxes in America

2020 ◽  
Author(s):  
Leonard E. Burman ◽  
Joel Slemrod
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Costs And Benefits ◽  
Tax System ◽  
Role Of Government ◽  
The World ◽  
Comprehensive Reform ◽  
Jobs Act ◽  
Answer Format

Arguments about taxation are among the most heated-no other topic is as influential to the role of government and the distribution of costs and benefits in America. But while understanding of our tax system is of vital importance, the complexity can create confusion. Two of America's leading authorities on taxes, Leonard E. Burman and Joel Slemrod, bring clarity in this concise explanation of how our tax system works, how it affects people and businesses, and how it might be improved. The book explores what makes a tax system fair, simple, and efficient, why our system falls short, and whether the new tax law promises much, if any, improvement. Accessibly written and organized in a clear, question-and-answer format, the book describes the intricacies of the modern tax system in an easy-to-grasp manner. It has been revised and updated to both explain the Tax Cuts and Jobs Act (TCJA) in 2017, the most comprehensive reform of its income tax system since 1986, and to examine its likely effects on individuals, businesses, and society. Among the questions discussed are: How much more tax could the IRS collect with better enforcement? How do tax burdens vary around the world? Why do corporations pay so little tax, even though they earn trillions of dollars every year? What kind of tax system is most conducive to economic growth? And, can taxes be fair?

scholarly journals Milton Friedman on Freedom and the Negative Income Tax

2015 ◽  
Vol 10 (2) ◽  
Author(s):  
Joshua Preiss
Keyword(s):  
Income Tax ◽  
Great Influence ◽  
Democratic Legitimacy ◽  
Role Of Government ◽  
Milton Friedman ◽  
Negative Income ◽  
Proposal A ◽  
Negative Income Tax ◽  
Central Claim

AbstractIn addition to his Noble Prize-winning work in economics, Milton Friedman produced some of the most influential philosophical work on the role of government in a free society. Despite his great influence, there remains a dearth of scholarship on Friedman’s social and political philosophy. This paper helps to fill this large void by providing a conceptual analysis of Friedman’s theory of freedom. In addition, I argue that a careful reading of his arguments for freedom ought to lead Friedman, and like-minded liberals and libertarians, to give absolute priority to his negative income tax proposal. A substantial basic income furthers effective economic freedom (on Friedman’s own understanding), redeems his central claim that markets enable cooperation without coercion, and enables him to address his lifelong interlocutors by mitigating concerns for the ways in which economic dependence and inequality undermine both freedom and democratic legitimacy.

scholarly journals THE ROLE OF INTERNAL AUDIT UNITS IN OVERSEEING THE PERFORMANCE OF TREASURER DUTIES AT LEGAL ENTITY

2019 ◽  
Vol 5 (1) ◽  
pp. 46-49
Author(s):  
Ida farida adi Prawira ◽  
Hanifa Zulhaimi ◽  
Widya Indriyani ◽  
Muhamad Naufal
Keyword(s):  
Income Tax ◽  
Internal Audit ◽  
Government Agency ◽  
Tax Law ◽  
Legal Entity ◽  
Income Tax Law ◽  
Tax Deductions

This study measures how the internal audit units play a role in a Legal Entity University in fulfilling their tax obligations so that they fall into the category of compliant taxpayers. The Legal Entity University is a domestic tax subject because it does not meet the criteria of certain units of a government agency that are excluded as domestic subjects, as referred to in Article 2 paragraph (3) letter b of the Income Tax Law. In the case of a Legal Entity University having a business in the form of a separate legal entity, each separate legal entity has its own taxation obligations. With that status, the role of internal audit in LEU is very important, especially in overseeing the implementation of income tax deductions and collection.

What Makes Content Engaging? How Emotional Dynamics Shape Success

2021 ◽  
Author(s):  
Jonah Berger ◽  
Yoon Duk Kim ◽  
Robert Meyer
Keyword(s):  
Sentiment Analysis ◽  
Cultural Products ◽  
Time Dynamics ◽  
Causal Impact ◽  
Shed Light ◽  
Emotional Dynamics

Abstract Some cultural products (e.g., books and movies) catch on and become popular, while others fail. Why? While some have argued that success is unpredictable, we suggest that period-to-period shifts in sentiment—what we term sentiment volatility—enhances engagement. Automated sentiment analysis of over 4,000 movies demonstrates that more volatile movies are evaluated more positively. Consistent with the notion that sentiment volatility makes experiences more stimulating, the effect is stronger in genres where evaluations are more likely to be driven stimulation (i.e., thrillers rather than romance). Further, analysis of over 30,000 online articles demonstrate that people are more likely to continue reading more volatile articles. By manipulating sentiment volatility in follow up experiments, we underscore its causal impact on evaluations, and provide evidence for the role of stimulation in these effects. Taken together, the results shed light on what drives engagement, the time dynamics of sentiment, and why some cultural items are more successful.

scholarly journals Medical professions in Poland – selected legal aspects

2018 ◽  
Vol 128 (2) ◽  
pp. 57-62
Author(s):  
Katarzyna Miaskowska-Daszkiewicz
Keyword(s):  
Medical Profession ◽  
Public Trust ◽  
Legal Aspects ◽  
Practical Significance ◽  
Tax Law ◽  
Goods And Services ◽  
Constitutional Tribunal ◽  
Medical Professions

Abstract This article is a voice in the discussion of legal problems related to understanding the concept of a medical profession. The considerations were divided into three main parts. In the first one, the concept of “medical profession” was reconstructed and problems in the classification of particular professions to the category of medical professions were pointed out. Not every medical profession is characterized by the quality of public trust, although due to the good that medical professions are dealing with, such a state would most likely be the most desired one. In the second part of the text, based on the jurisprudence of the Constitutional Tribunal, the features determining the recognition that a given profession is a profession of public trust were indicated. These remarks were related to medical professions. The content of the third part is a consequence of the fact that it is difficult to precisely establish a catalog of medical professions. The practical significance of the lack of systemic solutions in defining a medical profession is given in the example of tax law, in the scope of the exemption from the Goods and Services Tax.

scholarly journals Cultural Heritage and Associations in France: Reflections on a Ground-Breaking Investigation, Twenty Years On

2021 ◽  
pp. 17-31
Author(s):  
Claire Bullen ◽  
Cyril Isnart ◽  
Hervé Glevarec ◽  
Guy Saez
Keyword(s):  
Cultural Heritage ◽  
Know How ◽  
The Social ◽  
Heritage Studies ◽  
Twentieth Anniversary ◽  
Sociological Studies ◽  
Opening Up ◽  
Shed Light

This interview was carried out to mark the approaching twentieth anniversary of what has become a seminal text within French heritage studies: Le Patrimoine saisi par les associations (Heritage in the Hands of Associations). Ahead of its time, this work by the French sociologists Hervé Glevarec and Guy Saez shed light on a number of important yet little-studied dynamics relating to the interactions between the field of heritage and associations in France. Today many of the aspects they outlined (the role of the associative sector in expanding the notion of heritage in France; opening up of the category of heritage to include customs, rituals, know-how and memories; the interest in following the biographical trajectories of heritage actors) have become a common part of heritage making and a focus of heritage studies around the world. Somewhat surprisingly, there has been very little intellectual follow-up of Glevarec and Saez’ pioneering work. As well as detailing the social context that led to the study and underlining some of the key findings, in the interview Glévarec and Saez point to some significant evolutions in political, intellectual and moral paradigms affecting contemporary cultural heritage production. Accordingly, the interview demonstrates the historical value of ethnographic and sociological studies which, when compared with more recent research, can help chart the extent of transformations of a social field over time.

scholarly journals Description of Fiscal Legislation and Changes in Years in Albania

2016 ◽  
Vol 4 (1) ◽  
pp. 91
Author(s):  
Edvin Xhango
Keyword(s):  
Gross Domestic Product ◽  
Informal Economy ◽  
Tax Evasion ◽  
Income Tax ◽  
Value Added ◽  
Legal Framework ◽  
Tax Law ◽  
Business Interests ◽  
The Right ◽  
The Cost

The development of the appropriate tax law was very important but also very difficult for countries coming from a centrally planned economy. In this paper, the author discusses the framework of tax law drafted from 1993 until 2014. In the study we present as the legislation has changed in these years and have influenced legal solutions to improve business data; thus affecting the development of the economy. We have identified legal definitions that provide the right solutions for business as well as for the economy of the state. We have selected the popular items and the articles that encourage business to develop informal economy. For this study is the ratio of Value Added Tax and Income tax on gross domestic product, which from 1998 until 2014 is almost the same. Noting that Albania is the country with the size of informal economy 34-47%, the result is about the legal framework of deficiencies. Given the above results, we have studying business interests to develop the informal economy. For this aid comes in the study of Busato and Chiarini, 2004, by which it can be determined the cost of product development business to the informal economy. Calculations showed that the cost of the development of the informal sector is much lower than the fiscal burden. Based on the results we conclude that the legal framework needed to improved in terms of avoidance of tax evasion opportunities as recognition of all invoiced costs, increasing penalties for not declaring the income and improve the work of the tax administration.

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