The Voluntary Principles could extend to protect human rights in relationships beyond those between companies and public and private security.

Smart Taxes

In conclusion, it seems necessary to substantially improve transparency of tariffs with regard to specific rates.

Due to the lack of the tariffs transparency, ad valorem equivalents were estimated.

Improvement of tariff transparency, particularly in the sectors of peak tariffs, and their comparability with trade data depends crucially on cooperation by the countries concerned.

Moreover, the administration of tariff quotas in many cases lacks transparency.

Accurate revenue figures could not be obtained for reasons ranging from lack of authority to disclose them to inaccurate record keeping by some of the revenue agents.

Following Chile s example, governments also could redefine the tax system in terms of the units of account rather than currency. That way, people who fill out tax forms would have to learn the units of account.

Taxes, revenues, uncollectible taxes and tax credits

A more radical proposal would convert the tax deduction into a means tested and refundable matching government contribution deposited directly into a taxpayer s individual retirement account (IRA). Taxpayers are more responsive to matching incentives than they are to tax incentives, because the former are easier to understand and more transparent.

1. Taxation and customs

Achieving greater transparency in the administration of tariff quotas and more significant expansions of these quotas would further support exports.

There are no income, estate or capital gains taxes.

33. ADs, CVs and even quotas are fairly transparent forms of NTB.

Strategies to address this situation include the development of integrated and transparent housing financial schemes, linking housing investment with the tax system and income generating activities.

The tax system should be reformed by increasing reliance on income progressive taxes, restructuring the property tax and introducing reasonably progressive taxes.

The Voluntary Principles could also be directed to private security companies themselves, rather than at only the extractive sector companies.

16. Furthermore, a number of countries have introduced reforms on their taxation system in order to increase its efficiency and transparency.

Tax revenue

There is no income tax, and customs duties account for about 35 per cent of government revenues other significant revenue sources are company fees, land and stamp taxes, employment tax, a hospital levy, vehicle licence fees and taxes on hotel occupancy, passenger departures and cigarette sales.

2390 Internal taxes and charges levied on imports n.e.s.

For the first time since Dayton, new revenue distribution arrangements (customs revenues and most excise and sales tax revenues) have been launched.

Revenue from businesses and entry taxes

Collection and grants Allocated non fiscal revenue

3. import duties and domestic taxes.

Saved by Taxes

Taxing Tissue

State Revenues Act.

Municipal Revenues Act.

Alternative types of taxation

In many developing countries, total tax revenue is derived from three main sources domestic taxes on goods and services (sales and excise taxes), direct taxes (primarily on corporations), and, most important, taxes on foreign trade (import duties). But, as trade liberalization has lowered tariffs and duties, the share of trade taxes has declined, while other sources have not compensated for falling trade revenue.

For these reasons, Obama is championing a revenue neutral reform that would leave corporate tax revenues unchanged, with the proposed rate cut financed by limiting deductions, credits, and loopholes, which would broaden the tax base.

From the perspective of measurement and calculation of personal tax reduction for Shanghai taxpayers in the earlier stage, the broad masses of taxpayers will fully experience the benefits of the personal income tax reform, especially the lower and middle income people, who will see more significant tax reduction.

General carbon taxes are under consideration, and a shift towards taxing the use rather than the purchase of cars is foreseen.

Taxation and determining location of the parties

1. Income tax.

Transparent surface

Translucent

Semitransparent circle

Transparent

For Transparency

Transparency

Next year, a pioneering group of countries will be introducing a first international solidarity levy on airline tickets.

All items should be exempt from tax and customs duty.

Domestic financing for development can be greatly expanded through a combination of increased domestic savings, improved tax administration and more transparent public administration that widens public participation.