Discuss, with reference to relevant academic literature, how a tax Essay

Discuss, with reference to relevant academic literature, how a tax system might be designed to combat avoidance and evasion - Essay Example Tax evasion and avoidance have become common and is raising concerns over the effective funding of government administrative functions. It is therefore imperative that the government develop strategies that would help it reduce the cases of tax evasion and avoidance as this is eating into the country’s financial policies. People who deliberately avoid tax by hiding their wealth and income tend to pose a great challenge to the society. In the country’s effort to adjust the economy and eliminate the balance of payment deficit, it is essential to detect and follow up tax evaders and ensuring that they pay up. The world is currently experiencing technologically-driven transformation in the way business is done. The private sector is a pioneer in technology application in daily business operation including honoring of tax obligations. It is therefore advisable that the government need to seek collaboration with the private sector to develop a workable technologically driven mechanism of curbing the tax evasion menace. One of the greatest challenges is the range of data available. The government need to formulate a legal structure that is able to capture the property and assets of various entities in the country so that it can easily close down on the tax avoiders. This may be achieved through the use of sophisticated technology to analyze the purchase of property, bank loans, individual and corporate tax returns (Koniordos, 2005). The government may also target bank accounts and the employment data with the aim of identifying asset property, mark and trace financial transactions that raises suspicion and point out those who are trying to keep their wealth and income off the sight of the authorities with the aim of evading tax. Incorporation of technology in implementing tax policies also means that resources will be freed and skilled manpower from the private sector will enhance chances of rounding up tax evaders. Past records indicate that by 2010 rev iew of the UK government’s spending, over ? 900 million to attempt to solve the problem of tax avoidance, evasion, economic fraud through increasing the size of the human capital base on this issue, invest in more skills, increase the use of data from a third party and consistently develop mechanism of tackling the slippery tax evaders and the hidden wealth. By 2012, the government stepped up its campaign of challenging the citizens to honor the tax obligation in the spirit of boosting economic growth for the general welfare of the society. The efforts of the government to apply various tax policies have always been ineffective and this explains why further remedial measures are needed. The governments of UK has been making many efforts to exploit the opportunities offered by the available data and modern technology to unveil the hidden wealth and income and to hasten its efforts in curbing tax evasion. One of the approaches that can yield better results is curtailing offshor e banking fraud that is one of the greatest loopholes of tax evasion. The government need to access data with the aim of identifying linkages of such foreign accounts to some people. If the account holders are found out they should be compelled by the government to pay interest on top of taxes so far unpaid as a penalty. The actions that are important to recover such unpaid taxes entails co-ordination with foreign countries’

The Constitution and Problems of Interpretation Formalism vs Realism Essay

The Constitution and Problems of Interpretation Formalism vs Realism - Essay Example Although it has declined, it still continues to be influential in how the law is looked at (Tamanaha, 2009). Conversely, legal formalism is a rule and law-based perception of decision-making. According to this law, judges base their decisions on whatever the law says as opposed to what the law must be. This was the widespread view in the early on years and still is perceived by many as the appropriate way of deciding cases. While observing the constitutional law, legal formalists have the perception that it should be construed by its original implication (Tamanaha, 2009). Present day legal formalism is especially prominent within two parts, constitutional law together with statutory interpretation (Tamanaha, 2009). According to the constitutional law, formalism is integrated with â€Å"originalism,† the perception that the constitution has to be interpreted in concurrence with its â€Å"original meaning.† Conversely, within statutory interpretation, formalism is integra ted with the â€Å"plain meaning† theory whereby the statutes have to be interpreted in order that the words and phrases contain their ordinary denotation (Tamanaha, 2009). Plain meaning methods also are integrated with the perception that the legislative history must not be used, particularly if it would end up in an interpretation, which varies from the statute’s text. ... Other realists contend that judges must sometimes invalidate statutes depraved policy or establish judge-made rules thereby serving the ends of upright policymaking. It is easy seeing how realists are capable of criticizing legal formalism. In an instance whereby a formalist judge adheres to the statute’s plain meaning, that might result in its application even in instances where it will be harmful and converse to the intents of its drafters (Tamanaha, 2009). Moreover, other realists contend that legal formalism was, in fact, fraud; apparently, judges do not adhere to the plain meaning, rather, the so-called formalist judges decided on the basis of their own policy inclinations and then dressed up the outcomes in the language of legal formalism. Although ideology performs the work, it is the responsibility of legal formalism to ensure that it looks pretty (Tamanaha, 2009). In spite of the realist critique, of late, legal formalism has been formulating a comeback. The main reas on for the rejoinder is the realization that intense versions of realism make it extremely difficult to understand what the law is according to the decision of a judge regarding a certain case (Tamanaha, 2009). The point of hard law, i.e. determinates legal rules that draw comparatively â€Å"bright lines†, is that they give certainty, stability and logic to the law. Purposes present less guidance, and there is a possibility of various judges having different views concerning what the true objective of the rule might be (Tamanaha, 2009). These two points of views are at conflicting ends of the legal scale; in one perspective, with legal realism, there are

Hear My Cry Essay Example for Free

Hear My Cry Essay Big Ma took Stacey, T. J. and Cassie to Strawberry to the market and also to take T. J. to the Barnetts Mercantile. While they were in the market field Cassie pointed out to Big Ma that they were all the way at the end of the field and no-one would be able to see them. The white peoples wagons were right at the front and if anyone wanted to come to the Logans wagon, by the time they got there they would have bunions on their soles and corns on their toes. Additionally in Strawberry, when Cassie was in the Barnetts Mercantile Mr Barnett was taking a long time to see to T. J. s list. He kept on going to help white people and then came back and didnt even put in another item when he started to help a little white girl. When Cassie saw this she became slightly angry and thought Mr. Barnett had forgotten about T. J. s list. Cassie went to tell Mr. Barnett of T. J. s list and tugged at his sleeve. He recoiled and told her to wait. Then she got even angrier and told him that he had taken ages for their turn. Thats when Mr Barnett screamed, Whose little nigger is this? Stacey dragged Cassie out of the store and told her to shush. Mr Barnett was not being fair to the children and was treating them horribly. Once Cassie was outside she accidently bumped into Lillian Jean. She didnt want to create a fuss so when Lillian Jean asked her to apologize she did. But Lillian Jean wanted more; so she ordered Cassie into the road. Of course Cassie wasnt going to do that. When Lillian Jean went to grab Cassies arm, Cassie pulled it back but someone caught it and held it tight so it hurt. This was Mr Simms. He shoved her into the road and Cassie fell on her bottom. He told her to listen to Lillian Jean when she asked Cassie to get in the road. He asked her to apologize and Cassie said she had. When Mr Simms jumped into the road Cassie got really scared and thought her would hit her but he didnt. Then she got up and ran to the wagon but somebody caught her, it was Big Ma. Then Big Ma told Cassie to apologize but Cassie still argued. Once again Big Ma told her and this time Cassie did. But Mr Simms demanded her to say Miz before his daughters name. And with a painful tear Cassie did. You can tell how upset she was because in the book it says; No day in all my life had been as cruel as this one. Lastly, in the final chapters T. J. had become friends with R. W. and Melvin. But the Simms boys used this to their advantage. They would laugh behind T. J. s back but not in front of him. Then one day they forced him to break into the Barnetts Mercantile and stole the pearl handle pistol. Also Mr and Mrs Barnett were left for dead. T. J. got all the blame and the Simms stood there watching when the Wallaces came for T. J. , T. J. got sent to jail and was to go to court while the Simms boys were left free. In conclusion, all white people had superiority over the black community. They didnt treat them with respect, except a few (example; Jeremy and Mr Jamison). Blacks had to call white people Miss or Mr. And white people made the law not blacks. They could hang a black for any reason, or no reason at all and no questions were asked. Black people were treated unfairly and unjustly. Saimah Sarwar 10a English GCSE Coursework Roll Of Thunder, Hear My Cry. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our  GCSE Mildred Taylor  section.

The Present Work of Christ in Hebrews Essay Example for Free

The Present Work of Christ in Hebrews Essay David McLeod has written this journal article in large part in response to a number of writers who have charged that the present work of Christ has largely â€Å"been neglected† [1] by systematic theologians of the church today. In McLeod’s estimation such neglect would not be understood by the New Testament authors, as Christ’s present work was one of their most important themes in the New Testament. McLeod states that, â€Å"The purpose of this article is to examine the work of one of those authors, the epistle to the Hebrews, and to outline its contribution to the subject. †[2] McLeod gives three reasons for his study. First, no theme that was central to apostolic Christianity can be overlooked, second, added attention needs to be directed to earlier studies in Hebrews and finally, McLeod’s hope is that material covered in this article will aid those who teach and study the Bible to be more fully informed about the subject of the work of Christ in the Epistle to the Hebrews. Commencement of Christ’s Present Ministry With the purpose of this article being to examine the work of the New Testament author of Hebrews intent, and outline said New Testament’s author’s work regarding the work of Christ, McLeod does so two fold. First, McLeod addresses the Commencement of Christ’s Present Ministry, and secondly the Activities of His Present Ministry. The commencement of Christ’s present ministry begins with His ascension which â€Å"is one of a series of events that marked the beginning of Christs present ministry. †[3] With His ascension Christ entered into the sanctuary where He took up His place of honor in the holy of holies. This place of honor was at the right hand of the father, where Christ was exalted and rested from His completed work. It was at this point that Christ was installed as High Priest and given His present ministry. McLeod writes that, â€Å"The Son of God has obtained a more excellent ministry than that of the Levitical priests who served the earthly tabernacle (8:5-6). †[4] †The perfect tense suggests not only that Jesus obtained this ministry in the past but also that He still possesses it†. [5] Once Christ obtained His ministry, the text in Hebrews suggests that this ministry is still in Christ’s possession and that it continues. Activities of Christ’s Present Ministry The activities of Christ’s present ministry are six fold. As the High Priest of mankind, one of Christ’s present ministries is to stand before God and represent those who have accepted His sacrifice. Representation can be thought of in McLeod’s opinion as Christ being in the immediate presence of God†,[6] representing â€Å"sinners on the basis of a finished sacrifice whereby they have acceptance with God and are favorably regarded by Him. [7] Inauguration, the second of Christ’s activities is to provide a new and living way to commune with God that never grows obsolete. Intercession, is defined by McLeod as, â€Å" the sympathetic appeals and petitions of the ascended, incarnate Son of God to God the Father (on the basis of a finished sacrifice) for the preservation, forgiveness, renovation, and bringing to glory of His people. †[8] Mediation is the activity where Christ mediated His followers p rayers and praise as well, being the medium for the power of God to be released upon His people. Anticipation as defined by McLeod represents â€Å"that quiescent activity of Christ whereby He awaits His return (1:6; 9:28; 10:37), the defeat of His enemies (1:13; 10:13), and His rule as King (1:8-9) over the world to come (2:5). †[9] Benediction is the final of the six activities outlined by McLeod. McLeod denotes that Benediction is â€Å"Christs work of benediction in Hebrews, His future return to His people from His heavenly sanctuary and the fulfillment of the promise†[10] Critical Evaluation McLeod’s argument is centered on the claim that today’s church and systematic theologian’s attention to the present work of Christ has largely â€Å"been neglected†. [11]McLeod’s aim is to examine the book of Hebrews and by doing so reiterate the importance that no theme of the apostolic writings should be neglected; he also wishes to draw further attention to the book of Hebrews and its estimation of the present work of Christ. McLeod’s division in this article outlines the commencement of Christ’s Present Ministry, and secondly the Activities of His Present Ministry. McLeod makes a sound argument for the commencement of Christ’s present ministry. Touching on the end of His earthly ministry, with His ascension, and His installment as High Priest in the holy of holies. McLeod’s evaluation of Christ’s present ministry is just as compelling and does well in addressing the many scholarly views pertaining to the present ministry of Christ. McLeod states that, â€Å"The author of Hebrews wrote of a number of activities presently being performed by Christ as High Priest. Scholars differ over the number of distinct activities and their nature. †[12] In regard to intercession McLeod brings the reader through many views that are held in regard to the present ministry of Christ and seems to amplify that this present ministry of Christ is of the utmost importance to grasp and understand. Conclusion Overall, McLeod has successfully accomplished of his goal of bringing added attention to the present work of Christ and outline the timeline of when His present ministry began. His arguments are sound and thorough, leaving little to question. While reading this article the reader will be brought methodically and precisely through the work of Christ’s present ministry, and in so doing accomplish the goal of the author to provide material that will aid and instruct Bible students who teach and write on Christology.

The Introduction Of Globalization Economics Essay

The Introduction Of Globalization Economics Essay Term Globalization is difficult to explain because it may come with a lot of meaning but according to Griffin Pustay Globalization can be defined as the inexorable integration of market, nation-states and technologies à ¢Ã¢â€š ¬Ã‚ ¦ in a way that is enabling individuals, corporations and nation-states to reach out the world farther, faster, deeper and cheaper than ever before (Griffin Pustay, 2012, p.32) In general, Globalization certainly had many changes in the world we live in; thus, it talks more about the trend towards countries joining together economically through society, politics and education and they view themselves not only through their national identify but also as part of the world as a whole. It is to be said that, Globalization has brought all nations people closer through a common medium like the economy or internet. In the bigger picture, Globalization refers to the growing economic interdependencies among different countries and thus it reflects the increment in business of goods and services and capital flows across the countries border. It provides advantage to companies to function across the globe in different countries and environment. Technological Advancement Transportation: One silent revolution which has brought changes in international business is due to transportation technology. Due to advancement in technology, it`s foreseeable, the amount of reduction in transportation cost in last two decades and has greatly impacted in declining communication cost as well. Across the globe; various businesses and government have adopted technology for faster communication and effective management for overseas business which stimulates fast economic, production and market globalization, resulting in rapid improvement over transportation and communication made trading easier and more over cheap to reach new market anywhere across the globe. The heavy reduction in transportation cost has made companies to move its resources across globally at much lesser rate. However, it`s easy to predict and to say that globalization isnt short of its supporters such as General Agreement on Trade and Tariff (GATT); who is helping in cutting down more and more tariff to bring up more opportunities to increase in overseas trade activities and investment and World Trade Organization (WTO); who is the only global international organization dealing with the rules of trade between the nations. In short, technological transportation changes in past decades has brought not only different countries together but also has given them more opportunities in doing international business. Drivers of Globalization: The obvious benefits of globalization are mostly accompanied by Multi-national Companies (MNC). Globalization has led to an unprecedented  expansion of multinational companies. Thus, they have become very large and powerful. For instance, some companies are worth more than the entire Gross Domestic Product (GDP) of entire country. Mainly Multi-national companies have massive good or ill effect on country whereby they do business. (Tutor2u, 2012) Pros and Cons of Globalization on Asia-Pacific Region: In today`s time Globalization is widely used to recognize worldwide phenomena. It`s gives positive meanings to those who can advocate greater economic integration across the national borders; Resulted in rapidly growing international flows of goods, capital and investments, while it has given threats to. The following discussion is about pro and cons of globalization that has brought into Asia-Pacific region. Pros of Globalization: Economic Growth: Economic globalization is the process of integration of the world`s economy. It refers to the reduction and removal of barriers; such as trade restrictions, quotas, tariffs and restrictions between national borders in order to import goods, services and capital from others nations. Hence, it results to reap more opportunities for a country to promote trades and brings more investments which leads to more economic growth and helps in creating more job opportunities for locals. Employment Opportunities: Globalization led towards developing countries world-wide, as a lot of international companies are locating up their factories in developing countries like ; China, India, Vietnam, Malaysia and Thailand. Thus, it helps in creating more job opportunities for the locals especially for countries like India and China whereby there population across billions, resulting in providing not only skilled workers but also a cheap source of labor which captivates certain industries to set up their factories and plants as it also helps in improving their standard of living. More Opportunities for Consumers: Developing countries symbol of an open economy, which emphasizes more on international trade and foreign investments helps in expanding choices for consumers ; As they can have a greater choice of products to purchase than ever before and helps in bring more funds and technologies from abroad. Thus, with increase in choices and technologies helps in raising their standard of living. Example: Numbers of companies in America has actually travelled to Japan to take a look as how Toyota company run its factories. Not only MNC`s but also government agencies from different countries have showed some interest in knowing their methods and practices. Whereby, at the first place, Americans were the one who introduced continuous improvement concept as in today`s time, Toyota is practicing that concept. It`s just not the only example, as there are many other examples; in which one country generates idea and progressively it spreads to other part of globe. This is only possible with the concept of globalization as without it; it would have never been possible. Cons of Globalization: Reduction in Economic Growth: Where Globalization has given a lot of opportunities across the globe in same way it has created some negative impacts over job ratio and economic growth to such countries where ratio of importing is more than exporting. It`s important for countries across the globe to maintain balance of trade, whereby when import by one country is equal to export by the other country in monetary terms if the payments is in excess (Negative Balance) is called Trade Deficits or ;Trade Surplus ; where there`s a positive balance. When any industry gets failed to survive in any country under intense international competition, then that country starts relying more on imports which led to imbalance of trade, resulting in net exports will decrease as well as GDP and economic growth. (Libraryofeconomicsandliberty, 2012) Adverse Effect on Environment: Although globalization has only become a widely recognized phenomena in the last few decades but its effect on environment is apparent. Many viewed global actions as threating not only to environment but also to culture and traditions too. Example; Proposition is fairly simple, the reason why economic growth is at upstretched is due to natural resources such as oil, timber, metal, gold etc. But it`s feasible these natural resources are finite amount of available for human consumption. More importantly, these resources are heavenly used as if n for enormous economic expansion of large developing countries such as India and china. All these facts together makes us realize that sooner or later it would result to degradation of ecological system and possibly become the single most critical threat for continuing of current globalization. (Bernhardsdottir E., 2010) In Relating, High tech industries; computers and electronics have expanded globally, which is contributing to heavy environmental cost due to manufacturing of semiconductors which contains several chemicals that harms human health. Widening Income Gap: The increase in trade and capital flows influenced by globalization led to raise demand of workers and push up their wages for certain skilled labors in various industries which do gives competitive advantage but on other hand, demand of unskilled workers declines, so their wages. This widens the income gap in the country. Countries like India, China, Russia and Eastern Europe have dense workforce available, hence forcing down the wages everywhere. In today`s time, companies tend to invest and locating their plant where they can acquire lowest paid workers. At the same time, due to advancement in technology in each and every sector; demand of skilled workers are increasing as well and on other hand, technology is making a lot of workers jobless. The result is widening income gap is stretching across the world between highly skilled workers and unskilled workers, top one rising rapidly, the middle one rising slower and bottom one ceased or even declining. (Channelnewsasia, 2012) Pros and Cons of Globalization Over Business Organization: Technology advancement had a great impact over the workplace in past few decades. Pros of Globalization over Business Organization: Expanded Marketing: If we look from business perspective, one positive effect of globalization over companies is that of expanded markets which contributes that if a business was selling its product and service locally only, can start selling its product and services overseas as a result expansion in market to take advantage of opportunity and gain a competitive advantage. Globalization has transformed the business environment into a more competitive one and has given a lot of new opportunities for expansion of organization. E-commerce mainly consisting of distributing, buying, selling, marketing and servicing of product and service over electronic communication; internet has given a lot of boost to companies to expand their product or service across the worldwide. Example: In today`s time, several companies doing e-commerce through the use of distribution channel like e-bay, amazon etc. are expanding up their market across the world in a faster way. One reason why marketers prefer e-commerce is due to few involvement of intermediaries in distribution channel, the advantage of this is that fewer intermediaries means fewer middleman involved which eventually allows smooth transaction between manufactures and consumers. Another example, through which companies are able to capture their market is through the use of social networks such as Facebook, Twitter, Myspace and the list goes on. Today, companies are taking advantage of social media sites by creating their profile and posting regular updated advertisement to capture global market. Gains to Owners: Globalization permits free movement of new communication technologies such as Use of internet, E-mail, Mobile phones and satellite broadcasting offer to people and providing them more opportunity to communicate in groups and gets access to information from both close and distant source quickly from across the world. Having information on fingertips, Multinational companies are tend to respond faster to the changing factor of wages and enables them to shift their units from high-wage country to low-wage country, which ultimately bring benefit to the owner and gain a competitive advantage over others. (Internationaleconomics, 2012) Managing Competition: It`s feasible to say that international business faces more competition than other businesses, as a company on other part of the world may be producing same level of product, information technology provides company speed of communication which enables them to stay ahead of their competitors. (Ehow, 2012) Example: Software like Skype, Voice over instant protocol; allows workers to perform their job from any location via these software which can be access with internet connection. Hence, it removes the barrier and enables companies to communicate anywhere in the world and moreover in today`s time it`s one of the cheapest medium or we can its cost efficient. Cons of Globalization over Business Organization: Dependency: Today`s society are more advanced and relies more on technology, this means more companies are depending on technology like computers and other form of technology for accomplishing their day-to-day activity. So anyhow if any of their machines breaks or computer gets crashes, their work halts for the time until the problem is solved. Hence, this kind of dependency put people at distinct disadvantage.

Free Narrative Essays - Killing Ourselves with Work :: Example Personal Narratives

Killing Ourselves with Work Americans are killing themselves with work. Americans often are sleep deprived, stressed and have problems at home. All of this are most probably caused from over working. I think sleep deprivation is a major problem in the United States. It must make sense that if an American is over working he/she cannot possibly get in the minimum of six hours sleep. Being a college student myself, I often see over worked students sleep through class. These students work and are pressured to keep up good grades. I often here student telling me that they got in about four hours of sleep. If at a college students age, they are sleep deprived, it's logical to think that by the time they hit thirty they will be doing double the workload. Americans are simply not saving themselves from over working. "[N]o labor has been saved," says Juliet B. Schor. To me, being sleep deprived is almost like a vicious cycle: get up for a long day of work, college, family life, or whatever it may be, then people get 5 hours sleep if they're lucky. By the time the next day comes, they're simply too tired to function! from what I have witnessed you simply get student s taking naps in class - not learning! Another problem with Americans over working is the massive stress levels. For many people work alone is often a main source of stress. I know my mom is under a lot of stress to do the house work, spend time with her family and work. According to Schor, "mothers reported it caused either "a lot" or an "extreme" level of stress." To me, this is killing yourself with work. Where's the fun to life? When do we take those relaxing holidays to release stress? Although workers have the option to take a few weeks leave for vacation, I'm hardly convinced many Americans do this. Especially for a married couple, getting time off at the same time must not be an easy task. "Two-earner couples have less time together, says Schor. Consequently, this must cause a great deal of stress for any couple. Exhaustion is another symptom of stress. Many Americans seem to be exhausted at the end of the day.

Fear of Losing Control :: essays research papers

It is common understanding in business that to stay ahead of the competition, change is necessary. Employees are consistently told they must continue to find new ways to achieve better results. The direction is clear – improve productivity, become more effective, get more done with less, get it right the first time. When groups in the middle or the bottom of an organization begin to change how they do their work, does the rest of the organization give them unqualified support? â€Å"Top-Down† vs. â€Å"Bottom-Up† Change   Ã‚  Ã‚  Ã‚  Ã‚  While much of senior management at large corporations today might claim to want â€Å"self-empowered† employees, the opposite would seem to be the rule. Rarely is change initiated from somewhere other than at or from the â€Å"top† allowed to significantly alter an organization, unless the higher levels of authority within the organization have envisioned the change or, at a minimum, fully sanctioned the proposal for change. One finding in a recent study surveying 4,300 U.S. companies with 100 or more employees seems to support this perspective as forty percent of hourly employees, versus only sixteen percent of managers, cited a lack of management visibility and support as a major impediment to change. (Zoglio, 1998) Organizational politics, which inevitably makes managers fear losing control more than reaching for success, inevitably lead to the demise of changes originating in other ways within the organization. This move to control people often o ccurs when these changes are near or at the point of creating significant benefits for the organization. Organizational Creative Thinking   Ã‚  Ã‚  Ã‚  Ã‚  In order to have sustainable, ongoing change, the work must be done with full ownership and accountability of those producing the results. The typical scenario, however, is that employees are given direction and complete work as they are told to do so by those in authority. A dependence on authority to create new ideas gets perpetuated. Perhaps those in corporate leadership positions are self-serving and realize that recognition is given most to those who create and implement profitable new ideas.   Ã‚  Ã‚  Ã‚  Ã‚  Unquestionably, leadership is most capable when it is able to keep work aligned with the strategy and direction of the organization. The best executives today have the ability to ensure the company progresses while challenging thinking. The resulting unspoken message to employees is to be creative, but only within the framework of sanctioned thinking. In other words, employees must follow someone else’s thinking while continuously improving performance.   Ã‚  Ã‚  Ã‚  Ã‚  The direction and resulting message are in conflict.