Provides an overview of worldwide research and development of environmental information systems (ENVIS). This book is the only topical documentation of the highly innovative approach of information systems for environmental protection. Issues are covered from the global and multinational level...

Introduction -- Criminal tax liability -- Assessment -- Civil penalties -- Enforced collection -- Taxpayer collection options -- Tax liability self-determination -- Tax liability reporting -- Tax payment -- Compliance limitations periods -- IRS return review -- IRS summonses -- Taxpayer summons...

This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of...