Library Catalog
Amazon cover image
Image from Amazon.com

Taxes and People in Israel / Harold C. Wilkenfeld.

By: Contributor(s): Material type: TextTextSeries: Harvard Law School International Tax Program ; 3Publisher: Cambridge, MA : Harvard University Press, [2013]Copyright date: ©1973Edition: Reprint 2014Description: 1 online resource (307 p.)Content type:
Media type:
Carrier type:
ISBN:
  • 9780674593824
  • 9780674593831
Subject(s): Other classification:
  • online - DeGruyter
Online resources:
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
Summary: "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.
Holdings
Item type Current library Call number URL Status Notes Barcode
eBook eBook Biblioteca "Angelicum" Pont. Univ. S.Tommaso d'Aquino Nuvola online online - DeGruyter (Browse shelf(Opens below)) Online access Not for loan (Accesso limitato) Accesso per gli utenti autorizzati / Access for authorized users (dgr)9780674593831
Browsing Biblioteca "Angelicum" Pont. Univ. S.Tommaso d'Aquino shelves, Shelving location: Nuvola online Close shelf browser (Hides shelf browser)
online - DeGruyter Boston Public Library : A Centennial History / online - DeGruyter Children of Six Cultures : A Psycho-Cultural Analysis / online - DeGruyter Abelard / online - DeGruyter Taxes and People in Israel / online - DeGruyter A History of Italian Literature : Revised Edition / online - DeGruyter Malraux : An Essay in Political Criticism / online - DeGruyter Klaus Fuchs, Atom Spy /

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 online access with authorization star

http://purl.org/coar/access_right/c_16ec

"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)