Tax related topic Example

Essays on Tax related topic Research Paper Principles of Good Tax Policy Principles of Good Tax Policy Introduction A tax system refers to the legal setup used by the government to collect and assess taxes. Tax systems help governments in financing their expenditures by imposing charges on corporate entities and citizens. States may use tax systems to discourage or encourage specific economic, political, and social policies. Though tax systems may have varied policies depending on the government, its regulations should conform to the general guidelines of international standards. The international principles outline core values that governments need to follow while developing taxation policies. The principles include equity and fairness, certainty, neutrality, convenience, simplicity, and minimum tax gap. Other principles of sound tax policy include economy in collection, transparency and visibility, and appropriate government policies. Government policies should rely its economy, but not international standards. The paper ex plores details of the aforementioned principles of sound tax policy. Equity and Fairness A good tax system should treat its citizens at different income levels and those of the same level relatively. It is essential that tax policies allocate taxes reasonable and fairly amongst individuals. The law requires that citizens of the state to support their government with proportionality to abilities. Therefore, tax agencies should collect taxes based on an individuals’ income and not the same for all citizens. Moreover, the principle requires that taxpayers do not pay at similar rates. The rates should depend on tax proportion relative to taxpayer’s income bracket (Treasury Committee, 2012). Certainty Tax policies should stipulate vivid periods when the government collects taxes, method of payment, and procedure of determining amount payable. Certainty of tax policies is imperative in assisting citizens to comprehend government systems and consequently comply with them. Moreover, certainty would develop confidence on taxpayers about the computing methods employed by tax systems. The government would have an opportunity to realize its revenue collection objectives with concise and reliable tax system. In addition, the principle requires that government policies on taxation should have no arbitrariness in tax (Watkins Rogers, 2009). Convenience of Payment Collection of taxes should be due in a manner or during periods that are convenient for the taxpayer. Taxpayers should not strain to pay taxes but the systems for the tax collection should rhyme with income periods of taxpayers. In a situation of need for making tax system convenient, for employees of a specific company who remit taxes at different times of the month, tax policies should shift. Convenient tax systems includes excise duty and value added tax in which the consumers remits tax when they purchase commodities at periods when they have the means (Lupu, 2012). Simplicity Tax policies needs to maintain simplicity to assist taxpayers in comprehending the outlined rules of the revenue collection agencies. Simplicity of taxation systems is also indispensable in ensuring compliance of the taxpayers and cost-efficiency of taxation systems. In addition, simplicity helps in developing and maintaining respect and loyalty to tax systems, thus contributing to compliance. Common citizens who remit tax must calculate and ascertain the amount to pay. Simplicity of tax systems is imperative in avoiding corruption and embezzlement of collected revenues by tax authorities. Neutrality It is essential that tax law effects on taxpayers’ decisions on how to carry out specific transactions or engage in a given transaction remain kept to minimum levels. The primary aim of taxes is to raise funds able to support government activities. However, governments may use taxes as an economic tool to influence policymakers and human behavior in a non-neutral manner. The principle requires states to use taxes in a neutral way and not to use it in influencing human behaviors or cause self-centered changes within its economy. Moreover, the law requires tax systems to remain devoid of economic decisions. Tax policies that systematically favor a particular type of commercial undertaking can lead into misallocation of government resources. Moreover, such inappropriate policies may result into state funds reaching areas that have the sole purpose of exploiting revenues. It is imperative that tax policies maintain independence and not act under influence of any sector of the ec onomy. Moreover, tax laws must maintain neutrality by remaining considerate of requirements of all sectors of the economy. Transparency and Visibility Taxations systems must maintain high-level clarity and visibility of all its transactions. Taxpayers within an economy must have knowledge of existence tax and strategies used by the government to impose it on taxpayers. For instance, income tax remains the most visible type of the taxation system especially because most people have to make their n tax returns and remit payments. On the contrary, gasoline excise tax has no visibility mainly because tax agencies impose it on manufacturers after including price charged on consumers. In such cases, consumers have no understanding of state and federal excise taxes on a gallon of gas. Minimum Tax Gap Government policies should ensure that its tax systems remain structured in a manner that minimizes non-compliance. In all circumstances where government policymakers design tax laws, they should appoint organizations to carry out assessments on impacts of the policies. Policies advanced should not encourage taxpayers to evade remitting revenues to the government but rather promote compliance and loyalty. Citizens may avoid paying taxes purposefully or unintentionally the former of which is an evasion described as illegal by law. Unintentional avoidance in paying tax may result due to the complicated nature of tax systems and its policies of due to taxpayers’ mistakes while computing amounts for remittance (Carling, 2009). It is prudent that taxation systems observe the minimum tax gap principle when imposing transactions. The principle requires that taxes imposed on certain transactions sin a specific state should conform to those in different state otherwise taxpayers would evade paying tax. For instance, if California imposes a tax of 4 dollars on every fluorescent bulb bought and no tax on incandescent bulbs while the State of Nevada imposes no tax on light bulbs purchased. In such a scenario, California State would not prevent its citizens from avoiding paying tax by buying bulbs in Nevada. Appropriate Government Revenues The principle requires that a tax system must have the capability of enabling the government to determine the amount of revenue for collection from taxpayers at a given time. The law also requires a tax system clearly indicate when the government will receive such funds and from which sectors of its economy. It is imperative that the central purpose of taxes for government to raise revenue that would enable it to carry out its operations successfully. Therefore, scope of governments’ budget depends on the amount of revenue it can collect. In most cases, the government will strive to reduce volatility or change in its tax revenues by adopting different types of taxation systems. For instance, a meltdown in the economy may result in laying off citizens and consequently, the state would experience a decline in income tax collection. Once tax collection has declined, government will struggle to fund its activities. Therefore, governments should have a combination of taxes affect ed in vast ways or at different periods when there are changes in economic status. Another aspect of the policy about tax systems is the preciseness level that governments can use to estimate the amount of revenue a particular tax would produce. It is essential that the majority of States have outlined requirements for a balanced budget including the amount of expenditure and revenue collection. Therefore, such regulations require somewhat predictable tax systems. Economy in Collection The policy requires that tax policies should outline measures that aim at keeping costs of collecting revenues at a minimum for both taxpayers and government. Hiring more tax collection officers and revenue agents to enforce taxation without consideration economic factors would violate the principle. Moreover, the principle requires that governments use economically reasonable revenue collection points to reduce expenditures and consequently relieve citizens of the burd3en of paying higher taxes. Conclusion In conclusion, a good tax system must ensure the economic safety of taxpayers and their abilities to remain confident with the taxation agencies. Taxes remains the central form of government revenue collection, and its efficiency and reliability is vital for prompt funding. Therefore, it is imperative for governments to ensure that their tax systems operate within considerate international policies including neutrality, convenience, equity, simplicity, and certainty to guarantee that there are no tax evasions. In addition, State tax agencies must also ensure that tax policies consider the minimum gap tax, remain economical during collection, and maintain transparency. It is indispensable for tax agencies to practice the aforementioned principles to assist in maintaining relevance and taxpayers’ compliance. References Carling, R. (2009). Ten Principles for Tax Reform. Policy, 25(3), 9-15. Great Britain: Parliament: House of Commons (Treasury Committee). (2012). Budget 2012: Thirtieth report of session 2010-12. London: Stationery Office. Lupu, N. (2012). Efficiency and Equity of Tax. Economy Transdisciplinarity Cognition, 15(1), 81-85. Watkins, J., Rogers, M. (2009). CIMA Operational Level: Paper F1. Oxford: Elsevier.

Screen Readers for the Linux and Windows - MyAssignmenthelp.com

Question: Discuss about the Screen Readers for the Linux and Windows. Answer: Introduction Linux operating system is a UNIX like operating system that is designed for providing low rate OS comparable with traditional and costlier UNIX system. On the other hand, windows are a modern operating system that helps in providing user-friendly application and environment to utilize computer functioning system. This report deals with the comparison between Linux and Windows operating system in the computer system. This report focuses on various aspects of Linux and Windows operating system based on functionality and security issues. This report outlines overall explanation theory of two operating system for developing computing services among users. Advantages and disadvantages of both operating system have been focused on the report. Background and Related Areas (Computer Network) Various studies have suggested that use of Linux has been very low at client side around 3% before 2007 [1]. This moderate development can be credited to an absence of usability, the little assortment of uses and issues with drivers that empower clients to interface different gadgets to their processing frameworks. Linux has been for the most part a working framework for controlling clients who have Unix-like systems; however, this may change since the open source group is building up a few amicable UIs, for example, KDE. Changing expenses from the overwhelming Windows working framework make it troublesome for the Linux piece of the overall industry to develop quickly [2]. Many users relies upon the relative accessibility of uses for Windows versus Linux and the changing expenses from the Windows biological system to the Linux environment. There are many open source applications a work in progress, and the open source group has perceived the key significance of making their applicati ons like the Windows applications to bring down client exchanging costs [3]. Explanation of the topic An operating system is system software that helps in providing an environment between a user and computer user. Windows use a single database configuration option that helps in maintaining a proper connection between the user and computer [4]. Linux operating system does not have single database configuration. User configuration files are stored in the hidden directories in the home folder. Various users all over the world have preferred in use of the Windows operating system. In Linux, files are not assigned letters as in shored in windows. Therefore, there is root file system whose path is /. The Disk analyzer helps in showing file system and its file usage and layout [5]. Various applications are compatible with Windows operating system. Various developers are making applications that are supported only in windows. This increases the popularity of Windows in the market. The Linux is an operating system that was used in older days [6]. Therefore, this operating system has been obsolete in the normal use. Users are preferring windows over the Linux. Technical details There are various technical specifications for both o operating system including Linux and Windows operating system. Login In Windows, login of users as an administrator can be possible. This is the reason that malware and viruses easily infect windows users. In Linux, the administrator replaces by the root function that helps in maintaining the security in the computer system [7]. Only the root access is provided to the users. Modern interfaces warn user for acquiring passwords in the operating system. In Linux system, a user is always a normal user. Windows is a working framework created by the Microsoft Enterprise as shut source and they propelled the first form on November 20, 1985. Which is one year after Apple discharged their first working framework. It depends on the Circle Operating System (DOS) framework, which is outstanding as the dark screen, and summon line. Microsoft ruled the market of working framework after they discharged Windows 95. This new control of the working framework world was held (Furthermore, many would contend, still is) for some reasons [8]. Windows 95 was the primary form that had the Graphic User Interface (GUI) in front and the DOS in back, and it was considered an unrest for a non-PC individual in light of the fact that they can communicate illustrations as opposed to retaining summons. It was a modest working framework contrasted and the others, which cost $50. It had a capacity to be introduced on any PC, worked by any produce. Linux is an intense and exceptional working framework looked at with other working frameworks, for example, Windows and Macintosh. Besides, introducing Linux in a machine is less difficult than with other working frameworks, for example, Windows and Mac. Numerous developers have favored a Linux-based venture for some a long time. The engineer tallies the Linux working framework as well disposed of attempting to be produced and composing application code through a getting to arrange [9]. It does not require the most recent equipment material, so it could be introduced and offer life to old PCs. Moreover, numerous developers have a top pick Linux working framework since it bolsters multi-handling. Advantages and disadvantages There are various advantages of windows operating system including stability of the functions. In other words, there have been various evolution in the operating system since its invention. However, windows have been the most stable operating system amongst all other. Windows have the largest software library than another operating system in the world. The use of the windows can support a variety of software used by users. These include a huge collection of applications, games, software and other windows designed packages for users. Another advantage of windows operating system is that it contains its own help and support policy for users. Users can contact to help and support center of windows from their computer. However, various advantages o Linux are described below: The Linux is an open source program that helps in modifying it by may use. However, the free software helps in maintaining proper use of the computer system. The major advantage of Linux operating system is that it has very less amount of viruses unlike to windows operating system. Linux operating system has free access to a variety of software [10]. Cyber-attacks and viruses are major disadvantages of windows operating system. There is a variety of viruses for windows operating system. Another disadvantage of windows is the slow speed of processor during processing various signals o user. However, Linux also faces the same problem of slow processing. The availability of Linux operating system has been low in the market. Therefore, users used to buy Windows operating system instead of Linux operating system. Conclusion It can be concluded that the popularity of windows operating system has been more than that of Linux operating system in the market. The use of the Windows operating system has been maximum in compare with the Linux operating system. This report has provided with the various explanation of bit of the operating system in different fields. Therefore, the explanation of operating system has been properly described. The advantages and disadvantages of windows and Linux operating system have been provided in the report. References Kayte, Sangramsing, Monica Mundada, and Dr Charansing Kayte. "Screen Readers for Linux and WindowsConcatenation Methods and Unit Selection based Marathi Text to Speech System."International Journal of Computer Applications (09758887) Volume(2015). Tanpure, Ajay, Akshay Patil, Anup Bansod, and Aniket Kulkarni. "Rsync over https for Linux and windows with seamless data transfer."International journal of scientific and research publications (IJSRP)(2015): 582-285. Cornuet, Jean-Marie, Pierre Pudlo, Julien Veyssier, Alexandre Dehne-Garcia, Mathieu Gautier, Raphal Leblois, Jean-Michel Marin, and Arnaud Estoup. "DIYABC v2. 0: a software to make approximate Bayesian computation inferences about population history using single nucleotide polymorphism, DNA sequence and microsatellite data."Bioinformatics30, no. 8 (2014): 1187-1189. Eng, Jimmy K., Tahmina A. Jahan, and Michael R. Hoopmann. "Comet: An open?source MS/MS sequence database search tool."Proteomics13, no. 1 (2013): 22-24. Tan, Jinbo, and Baichang Zhong. "Comparative study on educational effects between Linux and Windows."International Journal of Continuing Engineering Education and Life Long Learning25, no. 3 (2015): 315-327. Fang, Liuyang, Mi Wang, Deren Li, and Jun Pan. "CPU/GPU near real-time preprocessing for ZY-3 satellite images: Relative radiometric correction, MTF compensation, and geocorrection."ISPRS Journal of Photogrammetry and Remote Sensing87 (2014): 229-240. Petrini, Alexandru-C?t?lin, and Valeriu-Manuel Ionescu. "Study of Huffman Coding Performance in Linux and Windows 10 IoT for Different Frameworks." InInternational Conference on EUropean Transnational Education, pp. 766-775. Springer International Publishing, 2016. Huynh, Giap, and Yansen Wang.Migration of the Three-dimensional Wind Field (3DWF) Model from Linux to Windows and Mobile Platforms. No. ARL-TR-8221. US Army Research Laboratory Adelphi United States, 2017. Krause, Jrg. "Introduction to Node." InProgramming Web Applications with Node, Express and Pug, pp. 15-46. Apress, 2017. Qian, Tao, Frank Mueller, and Yufeng Xin. "A linux real-time packet scheduler for reliable static sdn routing." InReal-Time Systems (ECRTS), 2017 29th Euromicro Conference on. 2017.