Defines certain types of property owner, with implications of their status in law and tax. Discusses the significance of “badges of trade”. Comments on certain case law concerning section 776 of the Corporation Taxes Act 1988.

Highlights some issues surrounding the UK value added tax treatment of transactions involving land and buildings. Discusses the problem concerning the making of exempt or partially exempt supplies, the option to waive the VAT exemption in respect of land and buildings, and the scheme designed to...

Purpose – The purpose of this paper is to compare the web‐based tax filing systems of Turkey and South Korea. The comparison is based on user satisfaction which has parameters such as ease of work, adequacy of the amount of information, display speed, convenience to life, job productivity,...

Purpose – The purpose of this paper is to investigate the factors that influence the willingness of the public to adopt online tax filing services. Design/methodology/approach – An online survey was conducted from which 400 valid questionnaires were recovered. The questionnaire data were...

Black economy activities are widespread in nearly all economies but Italy appears to have a pronounced problem in this area. Small privately‐owned companies in Italy find it relatively easy to engage in black economy activities – mainly the practice of tax evasion, that is, fraudulent and...