Counterinsurgency Essay Example | Topics and Well Written Essays - 1250 words

Counterinsurgency - Essay Example Accordingly, the primary focus should be to improve the quality of the police and other security forces, strengthen government institutions, and separated the populace from the insurgents. Contemporary counterinsurgency methodologies introduced in the Philippines, Malaya, Algeria and Vietnam prove when the government accomplished these tasks, it defused the insurgency's political and ideological premise, discredited their cause, and created a political environment unsuitable for an insurgency to thrive. DISCUSSION: Intelligence reports show clashes between Taliban and coalition forces have increased significantly in 2008, highlighting the Taliban's resurgence and complicating NATO efforts to stabilize the country. Taliban, Hekmatyar, and Haqqani militants have expanded their influence in rural regions where NATO/ISAF and the Afghan government cannot provide sufficient security. Violent attacks have tripled in these areas - particularly against civilian non-combatants perceived to be in support of the government. Consequently, the U.S. planners must convince NATO and commanders to employ specific counterinsurgency approaches to reverse these trends. 1. Secure the Afghan-Pakistan border. ... Thus far, US/NATO strike operations along the border and inside Afghanistan have not curtailed militant force infiltrations and security forces have been unable to pursue retreating insurgents across the border. In order prevent these incursions, a more audacious containment strategy must be implemented. Measures include increasing security force levels in select border regions, formalizing intelligence cooperation activities with Pakistan, and erecting barriers along major infiltration corridors. First, NATO must expand the International Security Assistance Force (ISAF), Afghan National Police (ANP), and Afghan National Army (ANA) presence in the remote border regions where infiltrations and armed attacks most often occur. Diligent law enforcement activities should be the primary focus in populated areas and villages to disrupt support sanctuaries and networks logistics networks. ANA forces should occupy security checkpoints and border encampments to interdict hostile incursions. In the meantime Afghan and Pakistani officials formally demarcate the Durand Line by establishing a mutually recognized border, then erect a series of defensive fences along known infiltration corridors to deny militants access into Afghanistan. Technology based surveillance systems and interdiction platforms must be employed in tandem with physical structures. French counterinsurgents successfully employed similar fencing startegy in Algeria when they built the Mortice Line to contain the Front de Liberation Nationale (FLN) insurgents. Within a year of construction, the eight foot electrical fence proved to be a decisive counterinsurgency additive. The combination of static defenses and mobile border forces had killed over 6,000 would-be intruders and intercepted

Cheating and plagiarism Essay Example | Topics and Well Written Essays - 1500 words

Cheating and plagiarism - Essay Example It is therefore, important to give their meaning in order to fully understand their difference. Cheating is a broad term that is used to describe behaviour that is characterised by any of the following elements: being dishonesty, untruthful or unfaithful where an individual intentionally uses falsehoods that are unacceptable to gain advantage over other people. On the other hand, plagiarism is loosely defined as the act of stealing or using other people’s ideas without properly acknowledging them. This is a form of cheating but is mainly focused on the area of academic work in schools or colleges. As going to be highlighted in detail below, the main difference between the two is that cheating is intentional in most cases and is a broad term while plagiarism may be unintentional and is particularly limited to academic circles. As noted above, when one is being untruthful or unfaithful to other people, it can be said that the person is cheating. Having extra marital affairs or being adulterous is another form of cheating that has gained considerable concern from the members of society especially during this current period. For instance, a married person who indulges in adulterous behaviour is likely to cause conflict if the unsuspecting partner discovers the bad behaviour of the other partner. Socially, it is generally agreed that cheating behaviour is not a good thing to partners who love each other as this is likely to cause misunderstandings that can lead to the disintegration of that relationship. Such behaviour is outside the generally acceptable rules or societal standards of living and the judgment given to the people who are caught on the wrong side of the rules depends on the nature of the offence and the rules of the society. In some instances, people tend to use falsehoods or deception in order to gain advantage over

Definition And Scope Of Value Added Tax Economics Essay

Definition And Scope Of Value Added Tax Economics Essay Value Added Tax is currently the most common form of consumption tax system used around the world. The Parliament Ghana passed the Value Added Tax Act, Act 546 on 16th March 1998 to replace the Sales and Services Tax with the aim of generating more tax revenue to reduce the governments overdependence on donor funds for economic development. VAT is well known to be an efficient way to raise tax revenue for both developing and developed countries. However the success of VAT depends on a well designed and implemented system of VAT administration. VAT requires efficient monitoring and verification systems to be successful. This study is aimed at identifying and addressing the administrative challenges facing the Value Added Tax Service and the effective implementation of VAT to collect more Tax revenue for Ghana. This chapter covers a review of literature on VAT administration and the challenges confronting efficient VAT administration. The chapter will also review provisions made in sec tions of the Value Added tax Act, (Act 546) concerning VAT administration. DEFINITION AND SCOPE OF VALUE ADDED TAX Value Added Tax (VAT) is defined as a tax applied on the value added to goods and services at each stage in the production and distribution chain. (http://www.gra.gov.gh/index.php?option=com_contentview=articleid=4Itemid=22) This implies that Value Added tax is levied at any stage in the production and distribution chain where value is added to goods and services unless specifically exempted in the Act. The applicable VAT rate is effectively applied on the value added at each stage. This is achieved by charging the rate on the value of taxable output and deducting tax paid in taxable inputs. Value Added Tax is borne by the final consumer since the tax is added to the price of taxable goods and services. Section 1 of the Value Added Tax Act 1998, Act 546 provides that Value Added Tax must be charged on the following three categories of supplies unless otherwise exempted by the Act: (a) Supply of goods and services made in Ghana (b) Imported goods (c) Imported service. The tax is charged only on taxable supply of goods and services made by a taxable person in the course of his business (Value Added tax Act, Act 546 1998) . This implies that VAT is chargeable where: The supply is taxable within the definition of the Act The supply is made by a taxable person The supply is used in the course of business of the taxable person. THE SCOPE AND IMPORTANCE OF VAT ADMINISTRATION VAT is well known to be an efficient way to raise tax revenue for both developing and developed countries. However the success of VAT depends on a well designed and implemented system of VAT administration. VAT requires efficient monitoring and verification systems to be successful. The scope of VAT administration covers a range of related functions such as taxpayer identification and registration, invoicing controls, filing and payment requirements, refunds, VAT audits, penalties enforcement and any other incidental activities necessary for tax authorities to discharge the responsibilities entrusted to them (Jantscher 1990 P.56). The success of VAT depends on many factors, prominent among which is the way in which the VAT laws are administered by the organs entrusted with the collection of the tax for the government. Any weaknesses in how VAT administrators perform their duties will adversely affect the governments policy objectives as a whole. Tanzin and Pellechio (1995) (cited in Mikesell (2007)) observed that poor tax administration has implication on the manner in which taxation affects governments economic stabilization, resource allocation and redistribution of income. Most of the developing countries who have introduced VAT have copied the VAT systems of developed countries who have introduced VAT. It is important to know, however, that the challenges confronting developing countries in their VAT implementation are quite different from that of the developed countries they copy from. According to Bird and Gendron (2005), developing and transitional countries, unlike developed countries, face the problem of fragmented economies, dominant informal sectors, low tax morale, rampant evasion, and lack of trust between tax administrators and taxpayers. It is clear from the above that no developing countries can create a successful VAT system by just thus, coping a successful VATs design attributes of developed countries without considering the above tax administration and the socio-economic challenges of the country in question. Neville Howlett et (2006) were right in their assertion that, although the principles of the tax are broadly the same everywhere, the rules can be enacted and implemented differently in different countries so that the compliance burden on business varies considerably. Eduart Gjokutaj supports this view that the consistent support and advocacy of this form of taxation by the IMF and others in a variety of countries, encouraged and facilitated the adoption of VAT by countries with much less developed economic and administrative structures than those in the original EU member states http://ezinearticles.com/?expert=Eduart_Gjokutaj. Keen and Lockwood (2007) have observed that, in most developing countries, the main justification for introducing VAT is that the system would enhance efforts to mobilize much needed tax revenue through wider improvements in tax administration and compliance(P.235). Many studies have concluded that Value Added Tax is better than possible alternatives in both developed and developing and transitional countries (Bird M. R, 2005). According to Bird (2005), so long as countries have general sales taxes, VAT remains the best choice in virtually all circumstances. However, Bird (2005) points out that the idea that VAT is most effective tax for developing countries seeking to alternative sources of revenue due to loss of income through traditional sources is valid only if VAT can be administered efficiently (P.237). Many studies have concluded that VAT is currently the best way to for the government to collect general consumption tax. But all the studies agree that the benefit of VAT cannot be realized with an efficient and effective system of VAT administration. In connection with this, Jantscher (1986) has stated that the real tax system is that which is administered, not that which appears in the formal law (P.18). THE INTRODUCTION OF VAT IN GHANA The PNDC government saw the need to improve the tax system in 1990 mainly due to the drastic fall in revenue from her traditional revenue source. Following the decline in revenue from exports due to decreasing world market price for primary goods including Cocoa and gold, tax revenue from traditional sources started declining and this put pressure on the capacity of government to increase revenue to meet expansion in recurrent and development expenditure. Like most developing and transitional economies, another major reasons for Ghana to adopt VAT in 1998 to replace the Sales and Services Tax was the International Monetary Funds (IMF) strong recommendation on VAT to economic transition countries including Ghana. According to Terkper, (1998), the introduction of Value Added Tax in Ghana was in-line with the policy of the Economic Recovery Program (ERP) which was launched in 1983 and which sought among other things to rationalize the tax system. The government therefore commissioned the Harvard Institute of International Development (USA) and the Crown Agent of the U.K. to conduct feasibility study in 1991. The study was to conduct a critical examination into the then existing tax system and suggest ways to improve it. The recommendations of the study led to the introduction of VAT in March 1995. The government introduced the VAT at the standard rate of 17.5%. Unfortunately, Ghana experienced rapid increases in the prices of goods and services immediately after the introduction of VAT. This led to public anti-VAT demonstrations in Accra and other major cities in Ghana. Clashes between demonstrators and government security agencies led to the shooting to death of some civilians. This ultimately forced the government to withdraw the VAT and reinstate the sales and services tax. The government did not abandoned the VAT agenda because most developing and transitional economies had successfully introduces VAT. After three years o f much wider public consultation, parliamentary passed the Value Added Tax Act 1998 (Act 546) to reintroduced the Value Added tax at a lower VAT rate of 10% in 1998. PROBLEMS OF VALUE ADDED TAX ADMINISTRATION IN GHANA Naiyeju (1996) contends that the positive result received from any tax depends on how the tax is administered and the extent of how the tax law is interpreted and implemented as well as the publicity brought into it. Sections 36 to 53 of the Value Added Tax Act cover the administration of Value Added Tax. The sections outline the establishment of the Value Added Tax Service and the functions assigned to the various organs of the Service. Cruce F (2011) has observed that there are six important conditions that need to be fulfilled in order to create a good VAT administration: simple, clear, stable tax laws; adequate service and support to tax payers in complying with tax obligations; simple procedures of registration, filing, payment, and refund; effective collection enforcement; reasonable audit coverage, strict application of penalties; and provisions for independent review. http://www.nek.lu.se/Publ/mfs/209.pdf An examination of the operations of the VAT Service indicates that Ghana has not fulfilled most of the above conditions. The Value Added Tax Act is quite simple and clear, but the VAT Service is not adequately resourced to provide the needed service and support to tax payers in complying with the provisions of the Act. Also the registration and filling system as well as the payment and refund systems are too cumbersome especially for the small businesses. All papers must be filled manually as there is no electronic filing system. This implies that that registered businesses must walk to the nearest VAT Office to pick forms and also to file returns. VAT offices are located only in the regional capitals so tax payers in other towns must travel long distances each month to the regional capitals to file their returns. According to Cruce (2011) to encourage every eligible tax payers to register to collect VAT, the tax authorities must make sure that their registration procedures are as simple as possible; establish an efficient verification system to verify new registrants in order to avoid fraud Regarding enforcement and audit, the VAT Service appears not to be doing enough when the taxpayer fails to pay a tax liability based on either a self-assessed tax return or an assessment resulting from audit activities. Baurer (2005) has outlined the following steps involved in collecting tax liability from defaulting tax payers: Contacting taxpayers and requesting payment of all delinquent and current taxes that are due. Interviewing taxpayers and third parties to secure information regarding sources of income and assets Reviewing taxpayer financial records and third party data to determine the taxpayers ability to pay delinquent taxes Determining the reason for non-payment Determining if the taxpayer should be granted additional time to pay a tax liability based on financial analysis and granting installment payment privileges where applicable Determining if a tax liability is collectible Conducting investigations to locate taxpayers and/or taxpayer assets Identifying assets of the taxpayer that can be attached or seized for non-payment of taxes due Taking enforced collection actions when taxpayer refuses to pay voluntarily Issuing attachment orders to banks to freeze and/or seize taxpayer accounts Issuing attachment orders to third parties to secure funds due to the taxpayer Conducting seizures of tangible assets as permitted by law (e.g., real property, machinery and equipment, motor vehicles, etc.) Conducting public auction sales of taxpayer assets as permitted by law Buttery (2006) has pointed out that most proponents of VAT describe the procedure for collecting VAT without taking into account the fact that suppliers and producers must supply the information required for assessment to the VAT Authorities. According to him, in order to reduce the administrative burden in terms of information requirements, exemptions are usually granted to small tax payers in the informal sectors. It is on this ground that Emran and Stiglitz (2005) challenged the view that the VAT tax base in developing countries is generally broader than tariffs. Generally, the Value Added Tax Service has not yet lived up to expectation regarding the delivery of its mandate in the VAT Act. It appears there is no adequate machinery for effectively monitoring the collection and remittance of the value Added Tax to the government. Service lacks is not adequately resourced in terms of skilled manpower and technology to administer VAT efficiently. It is therefore important to assess the efficiency with which the various organs of the Value Added Tax Service perform their functions. The study examines the operations of the VAT Service to ascertain the challenges confronting the Value Added Tax Service in performing an efficient VAT administration and explore ways of improving on the efficiency of the Service. Ghana has designed a very comprehensive VAT Act but weaknesses in the administrative systems required to enforce the provisions of the Act have led to shortfall in revenue targets over the years. For example there is no efficient tracking system to identify organizations that become eligible to register to collect the Value added Tax. Most of the organizations who have registered to collect Value Added tax also fail to issue VAT receipts to customers who purchase taxable supplies from them as enshrined in the Act, even though their prizes are VAT inclusive. Many taxable persons also take cash to avoid having to issue VAT invoices. Such organizations, however, claim credit for VAT paid on their purchases leading to huge loss of revenue to the government. The problem of VAT administration in Ghana is exacerbated by the composition and functions of the Value added Tax Service. A review of the functions of the Service shows that the service needs more people with managerial skill. The inability on the part of the Value added Tax Service to deliver adequately on the managerial aspects of their mandate leads to refusal to complete tax return form, fraudulent declarations, smuggling etc. These lapses in tax administration explain why Ghanas tax ratio continues to fall below the average of 17% of total revenue in Sub-Saharan Africa. VOLUNTARY COMPLIANCE Tax compliance has been defined as compliance with reporting requirements means that the taxpayer files all required tax returns at the proper time and that the returns accurately report tax liability in accordance with the internal revenue code, regulations, and court decisions applicable at the time return is filed (Roth et al,1989, p. 21) VAT thrives on voluntary compliance and effective monitoring. According to Allan (2007), without due attention to VAT administration and staffing, the details of theories and generalizations about VAT are less effective. Bird (2005) added that many developing counties have encountered VAT implementation problems mainly because of lack of self-assessment based tax return practices, the difficulties in establishing efficient VAT administration and control systems, a large share of shadow economy and tax fraud. Gjokutaj (2011) has said that, VAT is the recommended Tax for countries that need a simpler tax, but VAT does not always work well in developing countries principally because they are not yet so tax educated society ready for self-assessment. He adds that the voluntary compliance by tax payers depends largely on the degree of existing trust between officials and taxpayers and how quickly that trust can be built up sufficiently to support a self-assessment system. Most countries that have efficient VAT administration systems have over 70% voluntary compliance rate (Agyemang Duah 2011, p.231). Sweden which aims to be the country with the best tax administration in the OECD by 2012 have a focus on compliance, cost efficiency and effectiveness, e-filing, and tax gap measurement and management. http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/key_documents/011_851_en.pdf According to Cruce (2011) to encourage every eligible tax payers to register to collect VAT, the tax authorities must make sure that their registration procedures are as simple as possible; establish an efficient verification system to verify new registrants in order to avoid fraud. Knowledge about the causes of non-compliant behaviour by citizens and businesses is also very important. According to the 2010 edition of the European Commissions Compliance Risk Management guide for Tax Administration, criminal sanctions are not the appropriate response (and may have an adverse effect) when non-compliance is caused by complex legislation or a lack of knowledge on the part of the taxpayer. The paper therefore recommends that tax administrators should match their compliance strategy to the taxpayers attitude and motives.. According to Alcantara et el (2010) countries that have adopted electronic filing and payment systems have drastically improved their voluntary compliance. The have also concluded that the frequency with which VAT returns are required and the amount of information requested have a significant impact on the time it takes to comply and that compliance takes longer where extra documentation has to be submitted with the return (Page 9). In addition, they established a correlation between the VAT compliance ease time taken to receive VAT refund. According to their study where it takes longer to receive a refund, it takes longer to comply. The study examines the procedures put in place by the VAT Service to encourage voluntary compliance and make recommendations for improvement THE STRUCTURE OF TAX ADMINISTRATION The efficiency of VAT administration also depends on the powers given to the revenue authority charged with VAT administration. According to Allan (2007) there is the Potential for cross-checking VAT and income Tax liability if VAT and income tax are placed under the same organization. He claims that as each trader s sales is someone elses purchase, the invoices required for a credit invoice VAT theoretically allows the authorities to cross-check a traders purchases by adding up the suppliers sales. Therefore the data on purchases and sales in VAT returns should provide a valuable input to the calculation of profits for the purpose of income taxation, thus improving the administration of direct taxes (p.234). Agyemang Duah (2011) has, however, expressed doubts about the efficiency of tax administration if the scope of the tax administration is expanded by placing both VAT and income tax under one wing of tax administration. In Ghana, although both VAT administration and income tax have been placed under the Ghana Revenue Authority, each tax is administered by a separate organ with little coordination between them. Income tax is administered by the Internal revenue service whilst VAT is administered by the Value Added tax service. The VAT Service has many organs but the highest decision making body of the Service is the Revenue Agencies Governing Board. The Board has the following functions: To ensure the effective, efficient and optimum collection of all taxes penalties and interest due to the state. To control the management of the Service To recommend to the Minister of Finance policies for the effective management of VAT as well as any exemptions required. To pay amount collected by the service into the consolidated fund. To pay amount collected by the service into the consolidated fund. Appoint, promote and discipline employees of the Service. Prescribe the terms and conditions of service of employees (Value Added Tax Act, Act 546, 1998) A review of the operations of the VAT service shows that the VAT system in Ghana is organized along geographical lines as existed in the erstwhile sales tax regime. Baurer L (2005) explains the three main ways to structure tax administration namely by type of tax; by type of taxpayer; or, by operating function. He adds that in countries that are in their early stage of development, tax is usually organized by type of tax but the structure chosen by a particular country must support her implementation strategy. Hasseldine (2007) is of the opinion that VAT is best administered by an organization which is organized along functional lines with each official focusing on carrying out one function instead of delivering all functions to a taxpayer. According to him, a functional design permits greater standardization of identical work processes, facilitates simplification of procedures for taxpayers, reduces taxpayer costs and enhances compliance and enables greater productivity. The study examines the current structure and scope of the VAT Service to identify any organizational lapses that may be contributing to inefficient VAT administration. THE VAT GAP The VAT gap has been defined as the difference between the net VAT liability and total VAT collections (Durner and Sedon, 2010). VAT gap results from fraudulent activities such as, evasion, failure to register, under-reporting of sales, false claims of input credits. It has also been argued that ignorance on the part of Vendors and buyers also lead to non-compliance, as opposed to fraud or evasion. According to Alan T (2010), Value Added Tax is expensive to administer because much money is collected only to be returned, and fraud is possible through suppression of sales figures, barter transactions, understated debtors, false invoices, multiple claims, and fictitious businesses. The main objectives of VAT administration are: (1) to ensure that total VAT collections are as close as possible to the total amount of VAT due, and (2) to keep costs related to the administration of the VAT as low as possible (Durner and Sedon, 2010). Agyemang Duah (2011) contends that, a significant portion of the VAT gap in Ghana is the result of lack of proper books of accounts upon which the VAT Service can perform any meaningful VAT assessments and audit. It is estimated that the VAT gap of Ghana is 40% whilst European countries like Ireland and Spain have VAT gap of only 2% (Durner Sedon, 2010; Agyemang Duah (2011). The study will examine the extent to which the above problems militate against efficient VAT administration in Ghana and explore ways of reducing the VAT gap. VAT ADMINISTRATION AND SMALL TAX PAYERS Domenico (2005) has stated that the task of administering VAT for a large number of small traders creates a considerable challenge because compliance costs of a VAT system as a percentage of business turnover, is considerably higher for small compared to larger businesses. Cruce (2011) argues that VAT is primarily a tax on the formal sector and hence inappropriate for circumstances where the informal sector is significant. The Ghana tax base, like most developing countries, is dominated by the informal small tax payers. It is in the light of the above that Ghana introduced a standard VAT rate of 3% for the informal sector of the economy in the year 2007. The aim was to simplify the VAT procedures for the small tax payers. Under the standard scheme, qualifying retailers are allowed to pay 3 percent (3%) of their annual turnover as VAT. Taxable persons under this scheme are not allowed to deduct any input tax from the VAT collected on their output. The 2012 budget statement also proposes the establishment of a single tax rate for VAT and income tax for small tax payers. It has been argued that such a simplified tax system will help to reduce tax evasion and compliance cost for small tax payers. However, in the view of Shome1 (2004) a single tax does not reduce evasion except by definition since, by design, it requires small taxpayers to pay less tax than their theoretical tax potential. He also argues that a single tax also leads to inefficiency since it reallocates resources from the higher rate tax sector to the lower-taxed sector. Modern tax experts therefore recommend tax simplification rather than separation between large, medium and small taxpayers. Shome1 (2004) further states that the ultimate goal for tax practices to fully reflect the original intentions of tax policy as expressed in the tax statute could be achieved if the complexity in the tax structure is reduced through a continuous process of tax simplification rather than using a single tax rate. The government of Ghana therefore needs to have a second look at the proposal for a single tax rate as proposed in the 2012 budget. The study will explore the benefits and challenges of a single tax system proposed by the government by reviewing similar systems adopted by other countries. ASSESSING VAT ON SERVICES According to section 10 of the Value Added Tax Act, the supply of taxable services is subject to VAT and NHIL at the standard rates of 12.5% and 2.5% respectivelyà ¢Ã¢â€š ¬Ã‚ ¦The recipient of the service is required to account for VAT and NHIL by means of a reverse charge. The Act also provides that registered recipient would be entitled to reclaim the amount of VAT and NHIL paid, subject to certain restrictions. However the administration of Value added Tax on importation of taxable service presents one of the most difficult challenges to the VAT Services. Because services are intangible and difficult to quantify, the success of VAT administration depends largely on the faithfulness of the taxable persons. Monitoring the purchase and sale of services is very difficult since no inventory of services is available for stock taking. Administration of VAT on Services is even more complex when service is bought or sold from another country. Although services are economically equivalent to goods, their VAT border-crossing treatment differs. The current VAT Act does not have enough provisions to deal effectively with services whose location of supply or purchase is difficult to ascertain. The procedures for assessing taxable services in Ghana will be assessed through interviews and observation. VAT REFUNDS Another challenge of VAT administration in Ghana concerns VAT refund claims. Refund claims arise when a taxable person pays more VAT on purchases than it collects on sales. Tax payers always complain that there is too much delay by the VAT Service in processing VAT refund Claims. VAT officials are of the view that VAT refund delays are driven by the need to protect government revenue from the risks of false purchases invoices, falsified export documents, and understated taxable sales. According to Bird (2010) best practice in VAT refunds involves a risk-based system of selective inspections and auditsà ¢Ã¢â€š ¬Ã‚ ¦which allows most refunds to be paid promptly, subject to post-refund audit, and heavy penalties for false documentation. He argues further that this system is highly cost-effective, because the revenue risk from promptly paying low risk claims is small compared to the opportunity cost of having skilled tax personnel scrutinize every refund petition. Portugal has adopted a simplified VAT refund process using computerized risk-assessment and automatic payment for low-risk claims. Kenya has a system where their revenue authority pays all VAT refund claims that are certified by a professional accountant, with severe penalties for fraud by the accountants. Bird (2010) argues that this increases compliance cost to the tax payer since it amounts to out-sourcing the verification process at the taxpayers expense. Based on their review of VAT refund procedures in 36 countries, Harrison and Krelove (2005) identify the following features of an effective VAT refund system suitable for developing and transitional countries: The number of VAT payers should be kept at a level that can be realistically managed. VAT registration applications should be subject to proof of identity and other basic checks. Suitable forecasting and monitoring systems should be established to anticipate refund levels and ensure that sufficient funds are available to meet all legitimate refund claims. Refunds should be processed within a reasonable statutory period (e.g., 30 days from the refund claim), and the tax authority should report publicly on its performance. Interest should be paid on late refunds. Excess VAT credits should be offset against VAT and other tax arrears. Immediate refunds should always be paid promptly to exporters. Verification of VAT refund claims should integrated into a wider audit program, with pre-refund audits being limited to high-risk cases only. Preferential treatment should be given to regular exporters with sound compliance histories. Appropriate sanctions should be consistently applied to taxpayers who falsely claim refunds. Taxpayers should be entitled to appeal, on reasonable grounds, of a decision to withhold a refund. The tax administration should provide clear information to taxpayers about their rights and obligations and the procedures for making a valid refund claim The study assess the VAT refund procedures used by the Value Added Tax Service to see the extent to which they apply the above best practice principles and make recommendations for improvement. OFFENSES PENALTIES Sections 56 to 72 of the Value Added Tax Act provide a comprehensive list of offenses and penalties for failing to comply with the various provisions of the Act. Offenses relating to taxable persons include: failure to register, failure to issue tax invoice, presentation of false or misleading statement, falsification and alteration of documents, evasion of tax payment, failure to maintain proper records and obstruction of officers of the VAT Service. There Act also provides for offenses relating to Tax officials. Penalties range from various fines to imprisonment. Cruce (2011) has explained that penalties for VAT defaulters should be enforced rigorously and instantly and should be enforced without exception in order not to undermine the credibility of the system. He contends that this requires an efficient and well-functioning auditing procedures and tax-officials with the requisite investigating skills. Grandcolas (2010) has also added that the level of VAT compliance depends on the design of the VAT, the quality of the system of VAT administration and the consistent enforcement of penalties for default. Evidence from initial investigations indicates that many taxable persons fail to comply with the various provisions of the Act because penalties or offences are not enforced on defaulters. Agyemang Duah (2011) has established a relationship between tax compliance and the effectiveness of tax enforcement including the probability of detection and the size of fines. The study explores the extent, to which the offenses and penalties are enforced, the reasons for any lapses and how the situation can be improved. VAT ON INTERNATIONAL TRADE Generally, VAT is levied using the destination basis. On this basis, imports are taxed in the country where

AIDS :: Free AIDS Essays

AIDS   Ã‚  Ã‚  Ã‚  Ã‚  Aids stand for Acquired Immune Defiency Syndrome, which is the final and the most serious stage of the HIV Disease and it causes damage to the immune system. Between the ages of twenty five to forty four, AIDS is the fifth leading cause of death. Since the start of HIV disease forty seven million have been infected in the world. The Human Immunodeficiency Virus is what causes aids. This virus attacks the immune system and leaves the body open a lot of illnesses and cancers.   Ã‚  Ã‚  Ã‚  Ã‚  Aids are transmitted through sexual contact, through blood, or from mother to the child. It is not spread by casual contact such as hugging, touching doorknobs, or toilet seats by a person infected with the HIV Virus. It is also not transmitted to a person who donates blood, but it can be transmitted to the person receiving blood or organs from an infected donor. The people that are at risk the most are homosexual men, who are having unprotected sex, drug users who share the same needle, sexual partners who participate in high risk activities, and infants born to the mother who is infected with the HIV Virus.   Ã‚  Ã‚  Ã‚  Ã‚  Aids begin with the HIV infection. The people infected with the HIV Virus may not have any symptoms for ten or more years, but they can transmit the infection to other during this system free period. Their immune system emptied by HIV and is very susceptible to opportunistic infections. Some of the common symptoms are fever, sweats, swollen glands, chills, weaknesses, and weight loss.   Ã‚  Ã‚  Ã‚  Ã‚  There is no cure for Aids at this very moment, but there are several treatments that are available that can possibly slow down the progression of the disease for many years and improve the quality of life for the ones who have the symptoms. Antiviral Therapy suppresses the replication of the HIV Virus in the body. A combination of several antiretroviral agents, termed Highly Active Retroviral Therapy (HAART), has been highly effective in reducing the number of the HIV particle in the blood stream. This might help the immune system come back for a while and improve the T-cells count. People on HAART with suppressed levels of HIV can still give the virus to others through sex or by sharing needles this treatment shows a great promise. When HIV becomes resistant to HAART, salvage Therapy is required to try to suppress the resistant strain of HIV.

The Lady from Lucknow

Stereotypes and racism are all around us, many times affecting what we do and how we act. Quite often however, we do not realize the impact that they have on others and even ourselves. Bharati Mukherjee's short story, â€Å"The Lady From Lucknow† is about Nafeesa Hafeez, a young woman who moves from Lucknow, a city in India, to America with her husband and family. Although they are well off, Nafeesa struggles to enjoy her life and fit in with the world around her. Nafeesa then meets James Beamish, an older, married man, and the two have an affair.I will argue that Nafessa's suicide is caused by the varying degrees of racism that she experiences through her numerous attempts to assimilate in this new country and be recognized as an equal to others. Nafeesa first encountered James Beamish and his wife, Kate, at a reception for foreign students where both the Beamishs and the Hafeezs would play host to an international student. While the Beamishs were trying to find the student t o whom they would host, Nafeesa decided to strike up a conversation with them.Kate however mistakes Nafeesa as just another student and says to her, â€Å"I hope you'll be very happy here. Is this your first time abroad? † (Mukherjee 323). Each host wears a blue name tag to differentiate them from the students, and Kate could clearly see this, yet she still assumed that because Nafeesa was Indian that she was just a student. Kate continued to talk down to Nafeesa, and refused to accept her as an equal. After this initial meeting, Nafeesa and James continue to meet in secrecy, engaging in an affair.While at James' house one day, she was looking at pictures of his daughters and realized that she was more worried and afraid about what they would think about her than, â€Å"any violence in my [Nafeesa] husband's heart† (Mukherjee 326). The woman is so desperate to find belonging that she is more worried about what complete strangers will think of her, than how her husband will feel when he discovers what she is doing. One day while Nafeesa and James are together, Kate comes home unexpectedly and catches the two of them together.Instead of getting mad or yelling, Kate instead sits on the bed next to Nafessa. The look that Kate gives Nafeesa is what hurts her most, for it made her feel like she was, â€Å"a shadow without dept or colour, a shadow temptress who would float back to a city of teeming millions when the affair with James had ended† (Mukherjee 327). Nafeesa feels absolutely invisible to Kate. Despite having just caught the woman sleeping with her husband, Kate still looks down on Nafeesa as though she will never be her equal.Nafessa eventually is unable to deal with the pain she feels from living in this invisible state any longer and hangs herself. Her constant attempts to be viewed as equal, and the racism she battles in society while wanting nothing more than to fit in, push her over the limit and lead to her taking her own life. W orks Cited Mukherjee, Bharati. â€Å"The Lady from Lucknow. † 1985. Elements of Literature. Fourth Canadian Edition, Eds Robert Scholes et al. Don Mills: OU Press, 2010. 321- 327. Print.

A Gathering of Old Men: the Characters in Gaines’ Novel

Race has always been an issue in Louisiana. The characters in Gaines’ novel attempt to dissolve racial tension in the South. All of the black men gather together at the plantation so the lynching mob won’t attempt to attack them. Salt and Pepper, a black and a white football star, play together at LSU in the novel. This demonstrates racial cooperation. The novel takes place in Bayonne, Louisiana on the Marshall Plantation. The plantation’s white boss, Beau, is found murdered at the start of the novel. Candy Marshall, part owner of the plantation, finds the body near Mathu’s house. Mathu was somewhat of a foster parent to Candy. Candy gathers a crew of old men to the plantation with shotguns and empty shells to confess to the murder. She does this so the alleged killer, Mathu, won’t be lynched. Lynching is how many racial crimes in Louisiana at this time were handled. The old men stay at the plantation all day, not knowing who actually committed the crime. Mapes, a white sheriff, is depicted as a typical racist. He uses aggression towards the men to try to solve the crime. This was the typical approach of Louisiana deputies towards blacks. Towards the end of the novel, Mapes shows that he has great respect for Mathu. In this novel Gaines shows the racial difficulties in Louisiana at this time. This is shown through the fear of the black community. They were afraid of being lynched for a crime they might not have committed. The men all gather together to take a stand against racist whites. He also shows that this was the beginning of racial equality. This is shown by the harmony between Salt and Pepper on and off of the football field. Gaines paints a good picture of the Louisiana lifestyle at this point in history. He shows the racial struggles in law enforcement, daily lifestyle, and sports. Being from Louisiana and knowing what I do about our historical culture I would say that in Gaines’ novel he describes very well what Louisiana life was like at this time. I chose to do my report on this book because I believe that racism is a very large part of Louisiana history.

ASU Admissions - ACT Scores, Financial Aid More

ASU Admissions - ACT Scores, Financial Aid More Over half of all students to Alabama State University receive rejection letters; in 2016, the acceptance rate was 46 percent. That said, the admissions bar isnt overly high. Many admitted students have SAT and ACT scores that are below average, and a GPA of C or higher is often adequate (most successful applicants are up in the A an B range). The university uses an index of GPA and test scores for admission eligibility, so students with higher grades can have lower test scores and vise versa. Be sure to visit the ASU admissions website for more information. Will You Get In? Calculate Your Chances of Getting In  with this free tool from Cappex Admissions Data (2016): Alabama State University Acceptance Rate: 46 percentGPA, ACT and SAT graph for Alabama StateTest Scores 25th / 75th PercentileSAT Critical Reading: 370 / 460SAT Math: 360 / 460What these SAT numbers meanCompare Alabama SAT scoresACT Composite: 15  / 19ACT English: 14 / 19ACT Math: 15  / 17What these ACT numbers meanCompare Alabama ACT scores Alabama State University Description: Alabama State University is a public, historically black university located on a 135-acre campus in Montgomery, a city with a rich civil rights history. Founded in 1867, the schools long history has evolved with the citys. Today, students come from 42 states and 7 countries, and they can choose from roughly 50 degree programs at the undergraduate and graduate level. Biology, business, criminal justice, and social work are particularly popular. The curriculum is supported by a 17 to 1  student / faculty ratio. Student life is active at the university and includes numerous fraternities and sororities. In athletics, the Alabama State Hornets, compete in the NCAA Division I Southwestern Athletic Conference (SWAC). The university fields seven mens and nine womens Division I sports. Enrollment (2016): Total Enrollment: 5,318  (4,727  undergraduates)Gender Breakdown: 38 percent male / 62 percent female92 percent full-time Costs (2016 - 17): Tuition and Fees: $9,220  (in-state); $16,156  (out-of-state)Books: $1,600 (why so much?)Room and Board: $5,422Other Expenses: $3,392Total Cost: $19,634  (in-state); $26,570 (out-of-state) Alabama State University Financial Aid (2015- 16): Percentage of New Students Receiving Aid: 97 percentPercentage of New Students Receiving Types of AidGrants: 90 percentLoans: 83 percentAverage Amount of AidGrants: $6,831Loans: $6,634 Academic Programs: Most Popular Majors:  Accounting, Biology, Business Administration, Communications, Criminal Justice, Elementary Education, Physical Education, Psychology, Social WorkWhat major is right for you?  Sign up to take the free My Careers and Majors Quiz at Cappex. Transfer, Retention and Graduation Rates: First Year Student Retention (full-time students): 63 percent4-Year Graduation Rate: 7 percent6-Year Graduation Rate: 22 percent Intercollegiate Athletic Programs: Mens Sports:  Football, Baseball, Basketball, Golf, Tennis, Track and Field, Cross CountryWomens Sports:  Soccer, Tennis, Volleyball, Softball, Basketball, Bowling, Track and Field Data Source: National Center for Educational Statistics