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TypesofTaxesandtheJurisdictionsThatUseThem

TypesofTaxesandtheJurisdictionsThatUseThemLearningObjectivesDefinethetermstax,taxpayer,incidence,andjurisdiction.Expresstherelationshipbetweentaxbase,rate,andrevenueasaformula.Describethetaxesleviedbylocalgovernments,stategovernments,andthefederalgovernment.Explainwhydifferentjurisdictionscompeteforrevenuesfromthesametaxpayer.Identifythereasonswhygovernmentsmodifytheirtaxsystems.Describethethreeprimarysourcesoffederaltaxlaw.TypesofTaxesandtheJurisdictionsThatUseThemSomeBasicTerminologyTaxApaymenttosupportthecostofgovernmentTaxpayerAnypersonororganizationrequiredbylawtopayataxtoagovernmentalauthorityIncidenceTheultimateeconomicburdenrepresentedbythetax.JurisdictionTherightofagovernmenttolevytaxonaspecificpersonororganizationTypesofTaxesandtheJurisdictionsThatUseThemSomeBasicTerminologyTheRelationshipbetweenBase,RateandRevenueTax(T)=Rate(r)×Base(B)TypesofTaxesandtheJurisdictionsThatUseThemSomeBasicTerminologyTransactionorActivity-BasedTaxesAtaxcanbeeventortransactionbasedsothatthetaxistriggeredonlywhenaneventoccursoratransactiontakesplace.EarmarkedTaxesAtaxcanbedescribedasactivitybasedwhenitisimposedonthecumulativeresultofanongoingactivity.TypesofTaxesandtheJurisdictionsThatUseThemThePervasiveNatureofTaxationLocalTaxesRealPropertyTaxesPersonalPropertyTaxesStateTaxesRetailSales,Uses,andExciseTaxesPersonalIncomeTaxesCorporateIncomeTaxesFederalTaxesHistoryoftheIncomeTaxEmploymentandUnemploymentTaxesOtherFederalTaxesTypesofTaxesandtheJurisdictionsThatUseThemTypesofTaxesandtheJurisdictionsThatUseThemTaxesImposedbyForeignJurisdictionsValue-addedtax(VAT)JurisdictionalCompetitionExplainwhydifferentjurisdictionscompeteforrevenuesfromthesametaxpayerTypesofTaxesandtheJurisdictionsThatUseThemDynamicNatureofTaxationTaxBaseChangesLegalizedGamblingSalesTaxExpansionTaxandthePoliticalProcessTypesofTaxesandtheJurisdictionsThatUseThemSourcesofFederalTaxLawStatutoryAuthorityInternalRevenueCodeof1986AdministrativeAuthorityTreasuryregulationsInternalRevenueService(IRS)InternalRevenu

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