"Tax code" redirects here. For the alphanumeric code used in the UK, see Tax code (PAYE).
The Internal Revenue Code is the primary statutory basis of federal tax law in the United States. The Code of Federal Regulations is the Treasury Department's regulatory interpretation of the federal tax laws passed by Congress, which carry the weight of law if the interpretation is reasonable. Tax treaties and case law in U.S. Tax Court and other federal courts constitute the remainder of tax law in the United States.
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Taxation by country
Albania
Algeria
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South Africa
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List of countries by tax rates
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Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself.[1]
Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax.[1][2] There have been some arguments that consumer law is a better way to engage in large-scale redistribution than tax law because it does not necessitate legislation and can be more efficient, given the complexities of tax law.[3]: 213
^ abHoutte & McLure, Baron Jean M.J. van & Charles E. (13 June 2011). "Tax law". Encyclopædia Britannica. Retrieved 6 October 2020.
^"Tax Law - Guide to Taxation Law". HG.org Legal Resources.
^Van Loo, Rory (2019-11-01). "Broadening Consumer Law: Competition, Protection, and Distribution". Notre Dame Law Review. 95 (1): 211.
Taxlaw or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the...
are graduated. State taxes are generally treated as a deductible expense for federal tax computation, although the 2017 taxlaw imposed a $10,000 limit...
International taxlaw distinguishes between an estate tax and an inheritance tax. An inheritance tax is a tax paid by a person who inherits money or property...
Public Law (United States) 115–97 (text) (PDF), is a congressional revenue act of the United States originally introduced in Congress as the Tax Cuts and...
government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues...
comparison of tax rates by countries is difficult and somewhat subjective, as taxlaws in most countries are extremely complex and the tax burden falls...
Indian taxlaw involves several different taxes levied by different governments. Income Tax is levied by the Central Government under the Income Tax Act...
sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from...
A capital gains tax (CGT) is the tax on profits realized on the sale of a non-inventory asset. The most common capital gains are realized from the sale...
the tax authority requests be reported and the actual amount reported. In contrast, tax avoidance is the legal use of taxlaws to reduce one's tax burden...
governments impose an income tax. They are determined by applying a tax rate, which may increase as income increases, to taxable income, which is the total...
Tax amnesty allows taxpayers to voluntarily disclose and pay tax owing in exchange for avoiding tax evasion penalties. It is a limited-time opportunity...
rate for tax years beginning after December 31, 2017. Corporate income tax is based on net taxable income as defined under federal or state law. Generally...
firms, give advice to governments on writing taxlaw, and also corporations seeking to avoid those laws. This conflict of interest came to a head in 2015...
that are within the law. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxes. Tax avoidance should...
property tax (whose rate is expressed as a percentage or per mille, also called millage) is an ad valorem tax on the value of a property. The tax is levied...
the states (excise taxes), and districts and municipalities may enact their own taxlaws. Notwithstanding the division of taxlaw jurisdiction, in practice...
determination of tax on a person or business subject to the taxlaws of different countries, or the international aspects of an individual country's taxlaws as the...
which determines which kinds of taxes can be levied and which rates can be applied. Taxation in France covers all taxes, duties, fees, contributions and...
A wealth tax (also called a capital tax or equity tax) is a tax on an entity's holdings of assets or an entity's net worth. This includes the total value...
society. Public law comprises constitutional law, administrative law, taxlaw and criminal law, as well as all procedural law. Laws concerning relationships...
property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples...
The Tax Reform for Acceleration and Inclusion Law (TRAIN Law), officially designated as Republic Act No. 10963, is the initial package of the Comprehensive...
file a T1 Tax and Benefit Return for individuals. It is due April 30, or June 15 for self-employed individuals and their spouses, or common-law partners...
A corporate tax, also called corporation tax or company tax, is a type of direct tax levied on the income or capital of corporations and other similar...
A church tax is a tax collected by the state from members of some religious denominations to provide financial support of churches, such as the salaries...
is applied to an individual's or corporation's income is determined by taxlaws of the country and can be influenced by many factors such as income level...
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