Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“…Conservation easements can prevent future residential and commercial development of one’s land and reduce inheritance tax liability for one’s heirs. This revised 5-page fact sheet will describe conservation easements, what is involved in establishing one, some of the tax implications of such agreements, the government and non-government organizations that commonly participate in conservation easements, and important considerations for landowners before entering into such an agreement. …”
Get full text

Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“…This revised 5-page fact sheet describes conservation easements, what is involved in establishing one, tax implications, participating government and non-government organizations, and important considerations for landowners. …”
Get full text

Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“…This revised 5-page fact sheet describes conservation easements, what is involved in establishing one, tax implications, participating government and non-government organizations, and important considerations for landowners. …”
Get full text

Estimations on risk and bureaucracy: Sensitivity method by Challoumis Constantinos, Savić Marko, Constantinou Alexios

“…In this paper, risk and bureaucracy are discussed in the tax system. It is indicated that bureaucracy decreases tax revenue, and the same result is shown regarding risk. …”
Get full text

Penerapan Importance Performance Analysis (IPA) pada Evaluasi Keberlanjutan Penggunaan e-filing untuk Pelaporan Pajak Perorangan by Imelda Saluza, Dewi Sartika

“…While this mechanism includes billing and electronic mail as part of the transaction, it is also independent from the Directorate General of Taxes' official website (DGT). In 2004, DGT merged both tax reporting and payment systems into one scheme.   …”
Get full text

Evaluation of Urban Composite Carbon Sink Value: A Case Study of Shenyang by Tiemao SHI, Di WANG, Yu TANG, Peiying LI

“…The afforestation cost method, carbon tax method, and carbon trading method are adopted to evaluate the composite carbon sink value of the research area. …”
Get full text

Challenges in the Implementation of Fiscal Decentralization and It’s Effects on the Health Sector in Uganda by George Stanley, Kinyata, Siraje, Kaaya

“…The Main issues of concern regarding Fiscal decentralization and social economic development are tax jurisdiction, expenditure responsibilities and resource allocation. …”
Get full text

Internal control systems and financial accountability in Uganda: A case of selected districts in western Uganda by Eton, Marus, Caroline Murezi, Fabian, Mwosi, Benard, Patrick Ogwel

“…The Local government staff who did not remit the withholding tax and misused it, should be made to refund the misused funds or be disciplined immediately.…”
Get full text

Multi-key fully homomorphic encryption scheme based on NTRU bootstrapping by ZHENG Junhua, JIANG Hongwei, LIU Rong, LI Yixiu, LI Wen, WENG Jian

“…Finally, the potential application of the scheme in cross-departmental supervision scenarios of multi-industry and multi-source data sales data was explored, which helped the tax department to realize tax verification under the premise of protecting data privacy, and helped promote the digital transformation and healthy development of various industries.…”
Get full text

Policy options for low-carbon sustainable transport systems in Kathmandu Valley, Nepal: A survey-based study by Jyoti Prajapati, Maheswar Rupakheti, Mark G. Lawrence

“…In contrast, financial (e.g., increasing tax and fuel price) and highly technological measures were considered moderately or least-preferred policies. …”
Get full text

Reverse Mortgages: Understanding the Basics by Michael S. Gutter, Selena Garrison, Brent Litchfield, Lisa Leslie

“…Gutter, Selena Garrison, Brent Litchfield, and Lisa Leslie, describes this type of tax-free loan that can be used to help fund retirement — requirements, cost considerations, alternatives, types of reverse mortgages, fees and interest, limitations, distribution types, and types of unscrupulous practices. …”
Get full text

Reverse Mortgages: Understanding the Basics by Michael S. Gutter, Selena Garrison, Brent Litchfield, Lisa Leslie

“…Gutter, Selena Garrison, Brent Litchfield, and Lisa Leslie, describes this type of tax-free loan that can be used to help fund retirement — requirements, cost considerations, alternatives, types of reverse mortgages, fees and interest, limitations, distribution types, and types of unscrupulous practices. …”
Get full text

Financial Resource Mobilization and Accountability in Localgovernments of Uganda: A Case Study of Kabale District Local Government by Paul, Rubarema

Get full text

Spousal Individual Retirement Accounts by Lisa Leslie

“…So a spousal Individual Retirement Account (IRA) can be an important step to enabling retirement security. An IRA is a tax-advantaged way to accumulate money for retirement. …”
Get full text

Individual Retirement Accounts and Other Retirement Savings Plans by Josephine Turner

“…The federal government has encouraged the growth of private pension and savings plans through the use of various tax incentives. This publication will focus mainly on individual retirement accounts (IRAs), but other plans such as simplified employee pensions (SEPs), 401-K plans, and Keogh plans will be discussed, too. …”
Get full text

Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“… This publication describes conservation easements, what is involved in establishing one, some of the tax implications of such agreements, the government and non-government organizations that commonly participate in conservation easements, and important considerations for landowners before entering into such an agreement. …”
Get full text

Conservation Easements: Options for Preserving Current Land Uses by Chris Demers, Douglas R. Carter

“… This publication describes conservation easements, what is involved in establishing one, some of the tax implications of such agreements, the government and non-government organizations that commonly participate in conservation easements, and important considerations for landowners before entering into such an agreement. …”
Get full text

Individual Retirement Accounts by Rachel Dorman, Lisa M. Leslie, Michael S. Gutter, Martie Gillen, Josephine Turner

“…This type of account has been offered since 1974 and comes with special tax advantages. An IRA can be opened through a financial institution such as a bank, credit union, mutual fund company, or brokerage firm. …”
Get full text

Individual Retirement Accounts and Other Retirement Savings Plans by Josephine Turner

“…The federal government has encouraged the growth of private pension and savings plans through the use of various tax incentives. This publication will focus mainly on individual retirement accounts (IRAs), but other plans such as simplified employee pensions (SEPs), 401-K plans, and Keogh plans will be discussed, too. …”
Get full text

Individual Retirement Accounts by Rachel Dorman, Lisa M. Leslie, Michael S. Gutter, Martie Gillen, Josephine Turner

“…This type of account has been offered since 1974 and comes with special tax advantages. An IRA can be opened through a financial institution such as a bank, credit union, mutual fund company, or brokerage firm. …”
Get full text