Taxes and People in Israel / / Harold C. Wilkenfeld.
"In tax administration," writes the author, "all countries can learn from each other." This revealing case study of the development of Israel's tax system--a system which has dealt with the full panoply of problems that tax administrators must face and which is further chara...
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Place / Publishing House: | Cambridge, MA : : Harvard University Press, , [2013] ©1973 |
Year of Publication: | 2013 |
Edition: | Reprint 2014 |
Language: | English |
Series: | Harvard Law School International Tax Program ;
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Physical Description: | 1 online resource (307 p.) |
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Wilkenfeld, Harold C., author. aut http://id.loc.gov/vocabulary/relators/aut Taxes and People in Israel / Harold C. Wilkenfeld. Reprint 2014 Cambridge, MA : Harvard University Press, [2013] ©1973 1 online resource (307 p.) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file PDF rda Harvard Law School International Tax Program ; 3 Frontmatter -- Contents -- Foreword -- Preface -- 1. Introduction: The Administrative Crisis -- 2. The Tax System of Israel -- 3. Development of the Administrative Structure -- 4. External Relations -- 5. Men and Machines -- 6. Improvement of Income Tax Assessment Techniques -- 7. Administrative and Judicial Resolution of Disputed Determinations -- 8. Overcoming Tax Evasion -- 9. Administration of Taxes on Property -- 10. Compulsory Payments -- Bibliography Index -- Bibliography -- Index restricted access http://purl.org/coar/access_right/c_16ec online access with authorization star "In tax administration," writes the author, "all countries can learn from each other." This revealing case study of the development of Israel's tax system--a system which has dealt with the full panoply of problems that tax administrators must face and which is further characterized by heavy taxation--offers a wealth of noteworthy examples for other countries. Harold C. Wilkenfeld presents a detailed account of the historical and economic realities that forged Israel's elaborate tax structure from the Ottoman period to the present day. He scrutinizes such areas as the crises that Israel's tax administration faced shortly after the State achieved its independence, the problems which had to be solved, the formulation of administrative policy, the interplay of a developing civil service and a developing citizenry. All of these areas are viewed in the context of an evolving economy and a continuing external conflict. The author presents practical guidelines for countries interested in advancing the effectiveness of tax administration. For instance, many of the Israeli administration's tactics against tax evasion may be transplantable to other nations. Likewise, a number of the technical solutions to administrative problems of both direct and indirect taxes can certainly and readily be adapted to conditions in a number of developing countries. Taxes and People in Israel comes as a welcome addition to a field which offers few critical, historical studies of the entire tax system of a country. It will be of considerable interest to tax administrators and ought to be read by every new head of a tax administration. It should also prove a valuable source to public administrators, lawyers, sociologists, economists, and anyone concerned with giving fiscal advice to the developing countries. Mode of access: Internet via World Wide Web. In English. Description based on online resource; title from PDF title page (publisher's Web site, viewed 29. Nov 2021) Steuersystem. Tax administration and procedure. Taxation. Öffentliche Verwaltung. LAW / General. POLITICAL SCIENCE / General. Tax administration and procedure -- Israel -- History. Taxation -- Israel -- History. BUSINESS & ECONOMICS / Economics / General. bisacsh Oldman, Oliver, contributor. ctb https://id.loc.gov/vocabulary/relators/ctb Title is part of eBook package: De Gruyter HUP e-dition: Complete eBook Package 9783110353488 ZDB-23-HCO Title is part of eBook package: De Gruyter HUP e-dition: Social Science eBook Package 9783110353556 ZDB-23-HCI Title is part of eBook package: De Gruyter HUP eBook Package Archive 1893-1999 9783110442212 print 9780674593824 https://doi.org/10.4159/9780674593831 https://www.degruyter.com/isbn/9780674593831 Cover https://www.degruyter.com/document/cover/isbn/9780674593831/original |
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English |
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Wilkenfeld, Harold C., Wilkenfeld, Harold C., |
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Wilkenfeld, Harold C., Wilkenfeld, Harold C., Taxes and People in Israel / Harvard Law School International Tax Program ; Frontmatter -- Contents -- Foreword -- Preface -- 1. Introduction: The Administrative Crisis -- 2. The Tax System of Israel -- 3. Development of the Administrative Structure -- 4. External Relations -- 5. Men and Machines -- 6. Improvement of Income Tax Assessment Techniques -- 7. Administrative and Judicial Resolution of Disputed Determinations -- 8. Overcoming Tax Evasion -- 9. Administration of Taxes on Property -- 10. Compulsory Payments -- Bibliography Index -- Bibliography -- Index |
author_facet |
Wilkenfeld, Harold C., Wilkenfeld, Harold C., Oldman, Oliver, Oldman, Oliver, |
author_variant |
h c w hc hcw h c w hc hcw |
author_role |
VerfasserIn VerfasserIn |
author2 |
Oldman, Oliver, Oldman, Oliver, |
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o o oo o o oo |
author2_role |
MitwirkendeR MitwirkendeR |
author_sort |
Wilkenfeld, Harold C., |
title |
Taxes and People in Israel / |
title_full |
Taxes and People in Israel / Harold C. Wilkenfeld. |
title_fullStr |
Taxes and People in Israel / Harold C. Wilkenfeld. |
title_full_unstemmed |
Taxes and People in Israel / Harold C. Wilkenfeld. |
title_auth |
Taxes and People in Israel / |
title_alt |
Frontmatter -- Contents -- Foreword -- Preface -- 1. Introduction: The Administrative Crisis -- 2. The Tax System of Israel -- 3. Development of the Administrative Structure -- 4. External Relations -- 5. Men and Machines -- 6. Improvement of Income Tax Assessment Techniques -- 7. Administrative and Judicial Resolution of Disputed Determinations -- 8. Overcoming Tax Evasion -- 9. Administration of Taxes on Property -- 10. Compulsory Payments -- Bibliography Index -- Bibliography -- Index |
title_new |
Taxes and People in Israel / |
title_sort |
taxes and people in israel / |
series |
Harvard Law School International Tax Program ; |
series2 |
Harvard Law School International Tax Program ; |
publisher |
Harvard University Press, |
publishDate |
2013 |
physical |
1 online resource (307 p.) |
edition |
Reprint 2014 |
contents |
Frontmatter -- Contents -- Foreword -- Preface -- 1. Introduction: The Administrative Crisis -- 2. The Tax System of Israel -- 3. Development of the Administrative Structure -- 4. External Relations -- 5. Men and Machines -- 6. Improvement of Income Tax Assessment Techniques -- 7. Administrative and Judicial Resolution of Disputed Determinations -- 8. Overcoming Tax Evasion -- 9. Administration of Taxes on Property -- 10. Compulsory Payments -- Bibliography Index -- Bibliography -- Index |
isbn |
9780674593831 9783110353488 9783110353556 9783110442212 9780674593824 |
url |
https://doi.org/10.4159/9780674593831 https://www.degruyter.com/isbn/9780674593831 https://www.degruyter.com/document/cover/isbn/9780674593831/original |
illustrated |
Not Illustrated |
doi_str_mv |
10.4159/9780674593831 |
oclc_num |
979954084 |
work_keys_str_mv |
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is_hierarchy_title |
Taxes and People in Israel / |
container_title |
Title is part of eBook package: De Gruyter HUP e-dition: Complete eBook Package |
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