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State income taxation / Clara Penniman.


Baltimore : Johns Hopkins University Press, [1980] .
ISBN 9780801822902, 0801822904

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Subjects Einkommensteuer.
Impôt -- Administration et procédure -- États-Unis -- États.
Impôt sur le revenu -- États-Unis -- États.
Income tax -- U.S. states.
Income tax -- United States -- States.
Steuerrecht.
Tax administration and procedure -- U.S. states.
Tax administration and procedure -- United States -- States.
USA.
United States.
Unternehmen.
Description xiii, 292 pages ; 24 cm
Copyright Date [1980]
©1980
Notes Includes bibliographical references (pages 275-286) and index.
Contents 1. The income tax in the state setting -- Development of state income taxes -- National setting of state income taxes -- Administration as a continuing challenge -- Conclusion -- 2. Statutory policy and administrative provisions -- Major policy characteristics of individual income taxes -- Administrative tools in state statutes -- Conclusion -- 3. Patterns of administrative organization -- Consolidation versus multiple tax agencies -- Single tax administrator versus the tax board -- Integrated versus tax-by-tax structure -- Appellate organization -- Conclusion -- 4. Management resources -- Physical setting -- State income tax budgeting -- Income tax personnel -- Research and statistics -- Planning -- Conclusion -- 5. Processing and compliance -- Processing -- The nature of the compliance problem -- The taxpayer as the primary source of information -- Information returns -- Secondary information sources -- Conclusion -- 6. Collections: Current and delinquent -- Collection at the source -- Collecting assessments -- Conclusion -- 7. Office and field auditing: Individual income tax returns -- Audit organization -- Audit function -- Productivity of audit programs -- 8. Office and field auditing: Corporation income tax returns and fraud investigations -- Corporation-return filing -- Corporation auditing -- Productivity of audit programs -- Special investigations -- Conclusions on auditing -- 9. Intergovernmental relations in state income tax administration -- Federal-state administrative cooperation -- State conformity with federal laws -- Federal-state friction -- Interstate relations -- State-local cooperation -- Conclusion -- 10. The future -- Increased reliance on state income taxes -- Administrative effectiveness -- Administration and tax policy -- Recommendations -- Conclusion.
Geographic Area United States
Network Numbers (OCoLC)5336930
(OCoLC)ocm05336930
WorldCat Search OCLC WorldCat
WorldCat Identities Penniman, Clara.
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