Feedback Monitoring Tools of the Russian Federal Tax Service

Increasing the federal excise tax on cigarettes.

In fiscal year 1970, U.S. federal cigarette tax revenues accounted for 13 percent of all federal excise tax collections and 1 percent of total federal budget receipts. By fiscal year 1980, federal cigarette tax revenues accounted for only 10 percent of all federal excise tax collections and only 0.5 percent of total federal budget receipts.’ In fiscal year 1970, U.S. state and local cigarette t...

Monitoring Expenditures on Tax Collection and Tax Evasion: The Case of Iran

T he main aim of this paper is analyzing the relationship between tax evasion and the monitoring expenditure on tax collectionin Iran. For doing so, we have used a simulation model for determining optimal level of monitoring expenses on tax collection. The results showed that, a greater portion of government expenses must be allocated to monitor the tax collection, although do this reduces...

the effect of using critical discourse analytical tools on the improvement of the learners level of critical thinking in reading comprehension

?it is of utmost priority for an experienced teacher to train the mind of the students, and enable them to think critically and correctly. the most important question here is that how to develop such a crucial ability? this study examines a new way to the development of critical thinking utilizing critical discourse analytical tools. to attain this goal, two classes of senior english la...

Federal Tax Arrears: Liquidity Problems, Federal Subsidies, or Regional Protection

The paper was prepared under the research program "Transforming Government in Economies in Transition" (GET) sponsored by the Ford Foundation (Grant No950-1503), project "Enterprise Financing and the Role of the Government". Earlier draft entitled: “Do Governors Protect Firms From Paying Federal Taxes?” We are very grateful to Ahmed Ahmedov, David Brown, Sergei Guriev, Evgeny Orlov, Elena Palts...

The Tax Smoothing Impli ations of the Federal Debt Paydown