Model Rules of Professional Conduct
Model Rules of Professional Conduct

Author: American Bar Association. House of Delegates

Publisher: American Bar Association

Published: 2007

Total Pages: 216

ISBN-13: 9781590318737

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The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Jacks on Tax
Jacks on Tax

Author: Evelyn Jacks

Publisher:

Published: 2015

Total Pages: 0

ISBN-13: 9781927495360

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Millions of people are Netfiling - using tax software and the click of a mouse to file their tax returns. It's seductively simple but are do-it-yourselfers leaving money on the table because they don't know their tax filing rights? "Jacks on Tax" is a book for every Canadian Tax filer because its premise is simple: a more informed taxpayer, working in collaboration with the professional community, will get more out of the tax system now and in the future. Evelyn Jacks is a well-known financial commentator across Canada.

Government Auditing Standards - 2018 Revision
Government Auditing Standards - 2018 Revision

Author: United States Government Accountability Office

Publisher: Lulu.com

Published: 2019-03-24

Total Pages: 234

ISBN-13: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers
Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Author: Sebastian Beer

Publisher: International Monetary Fund

Published: 2019-10-11

Total Pages: 22

ISBN-13: 1513515373

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This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future reporting behavior. Our estimates indicate that audits can have substantial deterrent or counter-deterrent effects. Among those taxpayers who receive an additional tax assessment, reported taxable income is estimated to be 64% higher in the first year after the audit than it would have been in the absence of the audit. In contrast, among those taxpayers who do not receive an additional tax assessment, reported taxable income is estimated to be approximately 15% lower the year after the audit than it would have been had the audit not taken place. Our results suggest that improved targeting of audits towards noncompliant taxpayers would not only yield more direct audit revenue, it would also pay dividends in terms of future tax collections.

Why People Pay Taxes
Why People Pay Taxes

Author: Joel Slemrod

Publisher:

Published: 1992

Total Pages: 361

ISBN-13: 9780472103386

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Experts discuss strategies for curtailing tax evasion