Accounting Essays Tax Evasion Popularity

Accounting Essays Tax Evasion Popularity Tax evasion is a national pastime that is growing ever more popular. Nick Montague defines taxation as the means by which a civilised society performs that sometimes-uncivil task of taking money from one group in order to give it to another. This definition highlights an important purpose served by taxes. As it is already known, that taxes are a fiscal policy instrument used by the government to achieve broad macroeconomic goals. Generally speaking, taxes are a means used by the government to provide its residents with amenities and facilities like hospitals, safety and education. Thus, any shortage in revenue means that the people wouldnt be able to avail the benefits. From this perspective, as law-abiding citizens, it is imperative for people and corporations to pay taxes. Despite, this common knowledge, tax evasion is prevalent in the society, even worse, individuals and corporations go through great length to devise tactics of evading taxes. The main reason why individuals and corporations engage in tax evasion activities is that it increases the level of disposable income and profits respectively. Tax evasion is defined as the failure to meet tax liabilities by illegal action, such as not declaring income. Needless to say tax evasion is a criminal offence. Prior to starting a discussion on tax evasion it would be essential to briefly highlight that in the UK, tax administration is divided between two departments of state, the Inland Revenue and Customs and Excise. The Inland Revenue administers Income Tax, Corporation Tax (on company profits), Capital Gains Tax, petroleum taxation (relating to oil exploration and extraction in the UK and surrounding waters) and Stamp Duties (e.g. on land transactions). The levying of VAT, tax on gambling and customs and excise duties is the responsibility of the Customs and Excise Department. In addition to these two revenue departments, local authorities levy the new Community Charge (poll tax) and the Department of Social Security is responsible for national insurance contributions. Often tax evasion is confused with tax avoidance. According to Denis Healey, former UK Chancellor of the Exchequer: The difference between tax avoidance and tax evasion is the hickness of a prison wall. This paper will aim to present an in depth analysis of why individuals/companies engage in tax evasion. It will also analyse whether the self-assessment system encourages or discourages tax evasion. And, finally the paper will conclude by evaluating the efforts made by the government to combat tax evasion. It must be highlighted that taxation is used for many other purposes than raising revenue. Some writers have argued that the purpose of taxation can also be seen as an instrument of economic and social policy to influence behaviour. In other words, it can therefore be the intention of the tax that it is avoided. For example, it has been argued that higher taxes on alcoholic drinks (Cook and Moore, 1994, Irving and Sims, 1993) and tobacco (Viscusi, 1994) would reduce the consumption of those products and lead to improvements in the health of the population. In the UK, Inland Revenue has, traditionally, had a deferential approach towards income. With the introduction of self-assessment system from 1996/7 there has been a movement away from that stance in recent years. Evasion of taxes Tax evasion analysis typically assumes that evasion involves individual taxpayers responding to some given policies. However, evading taxes could require the collaboration of at least two taxpayers. Detection depends on the costly avoidance activities of both transacting partners. An increase in sanctions leads to a direct increase in the expected cost of a transaction in the illegal sector, but it may also increase the incentive for the partners to cooperate in avoiding detection. The total cost of transacting in the illegal sector can fall, and tax evasion may increase. Most countries tend to follow a progressive taxation system, more the income more tax would be levied. From this perspective it might appear that it is unfair for the government to levy more taxes on individuals/companies for generating more income for the economy and themselves. However, it must be a noted that in addition to boosting the economy, it is governments responsibility to think about economic development and welfare of everyone. They have to balance economic growth and economic development. This concept has been debated and the viewpoint of unfairness of the tax system has led parties to evade them, in other words, discovering ways and means of not paying the dues to the government. Research studies conducted to find out the extent of the UK black market economy indicate that it has increased. The number of unincorporated business accounts and company accounts received annually by the Inland Revenue have increased from 2m to 2.25 million and from under 600,000 to nearly 700,000 respectively between 1984/85 and 1988/89 alone (Inland Revenue, 131st Annual Report, 1989). Surveys conducted by Brown, Levin, Rosa and Ulph (1984) concluded that about 5% of workers in Britain held two or more jobs and that the income tax lost from second job tax evasion probably amounted to around 1.1% of income tax receipts or 0.3% of national income. Their survey excluded evasion by persons who have only one job (which includes large numbers of the self employed), Capital Gains Tax and VAT evasion, and evasion of tax by companies. In response to deterring people from engaging in tax evasion, Inland Revenue introduced the self-assessment system, very simply, is a way of working out and paying tax. As required by the Inland Revenue (IR), self-employed people, company directors, minister of religion are required to fill up the self-assessment form at the end of every tax year. Supporting documents are provided to make it easier for the people to fill up the form and submit it. With the improvement in technology, IR offers business services for employers, individuals, contractors, companies and agents, option to fill up the forms online, which ensures automatic tax calculation, quicker repayment, and online acknowledgement which is safe and secure. Thus, IR is removing any possibility of hassle and introducing the convenience factor to make people comply with the tax requirements. Many initiatives have been taken to combat tax evasion. In the UK, for instance, attempts are being made to increase co-operation between the Inland Revenue and Customs and Excise. This has involved joint policy consultation and improvements in exchanging information. One particular initiative has been to set up a joint unit to provide a single source of information and advice for businesses facing financial difficulties and who wish to enter into voluntary arrangements. A step in this direction has been that of the European Union Savings Directive. It aims to counter cross border tax evasion by collecting and exchanging information about foreign resident individuals receiving savings income outside their resident state. The Government believes that exchange of information between tax authorities is the best way to ensure that individuals pay the right amount of tax on cross-border income from savings. The Government therefore supports the Directive, the ultimate aim of which is effective taxation by exchange of information. The above is a major step towards decreasing evasion of tax. The above highlights the importance of transparency in accounts and benefits of sharing information across the countries. Introducing VAT was also an attempt towards tax harmonisation and making it more difficult for companies to evade tax. The recent scandals of Enron and Parmalat have highlighted the importance of having transparency. VAT was introduced to combat cheating, smuggling and minimise tax evasion. The same principle was behind harmonising VAT in the EU one of the advantages was the limited possibility for fraud in the supply chain. However, it was found that VAT system was used to systematically defraud tax administrations. Despite the efforts made to minimise tax evasion, fraudsters have detected the inherent weaknesses that exist in the controls exercised and have been exploiting those weaknesses for their own financial gain. It was found that with the introduction of the VAT and intrastate system, compliance costs had been reduced by approximately two-thirds. It is a known fact that taxes in any form, whether direct or indirect, is a source of revenue for the government. Government tends to use tax money either from individuals or businesses to fund various country development projects and work towards providing a better living condition to its citizens. While this is an idealistic picture about the motive of the government, in reality, people tend to evade taxes for many reasons. It has been a subject of constant debate to find out the best measure or basis for taxation and the latest taxation system for indirect tax is the consumption base. It has been argued that it would more suitable to charge taxes based on the consumption made. VAT is the tax system which follows the above mentioned tax base. The purpose was not only to curb tax evasion but also be an efficient model for taxation. The European model of the VAT system has been applauded and adopted by many countries as it is a common belief that VAT system based on the European mode l provides least possible way of evading tax because it has a system of invoicing which helps in establishing an audit trail. Authors like Cnossen have listed the various advantages associated with the following the VAT system. Amongst other things, to ensure that tax evasion is minimised, the government needs to look into improving tax compliance. The following pointers were suggested to improve tax compliance: Training employees so that they have an understanding of the entire system of tax administration. There should be better publicity about how the tax system works, the benefits derived from complying with the tax system and how the IRS deals with abuses of the system. Making the procedure automatic to eliminate any possibility of reducing unscrupulous practice. Simplification and fairness is required because continuous changes and complexity in tax law have a negative effect on compliance. Also the law should be applied consistently. Organisational structure should be arranged so that taxpayers issues or problems can be resolved through a single point of contact. There is also a need for specialisation so that expertise of particular industries may be developed to improve dealings with taxpayers and there should be better customer service. Better and increased cooperation with state, local and foreign governments is required to tackle the problem. More assistance should be provided for small businesses to help them comply and increase their awareness levels. Coordination of compliance efforts would be required and incentives must be provided when people comply and penalties must be imposed when people evade taxes. A more organised approach to influence legislation A sense of responsibility must be inculcated in the people towards taxes. It is easier to get something done when people take responsibility towards it. Inland Revenue faces problems to tackle the problem due to shortage in trained tax inspectors, reflecting the departments more general difficulty in recruiting and retaining staff. Research studies conducted in this area have indicated that people tend to move towards the private sector where pay and conditions are perceived to be better. The department believes that the situation can only improve when there is more political commitment in Government to tackling evasion, supported by the allocation of the necessary resources to pay inspectors competitive salaries. Conclusion In summary it can be said that though steps have been take to minimise tax evasion yet it exists and continues to exist. Despite the efforts made towards curbing it, there will always be elements in the society who would come up with mechanisms to defeat the system. The challenge therefore lies in keeping up the efforts to minimise tax evasion. As individuals taxes must be paid accurately and as corporations ethical business practices would ensure that illegal activities like tax evasion could be kept at bay. Thus in conclusion it can be said that even though tax evasion appears to be a national pastime that is growing ever popular, measures are being devised to combat it. BIBLIOGRAPHY Melville, A. Taxation: Finance Act 2004, 10th Edition, (2004), Financial Times, Prentice Hall, London El-Agraa, A.M., The European Union Economics and Policies, (2001), Sixth Edition, Prentice Hall. Gwartney, J.D., Stroup, R.L., and Sobel, Russell, S. Economics Public and Private Choice, (2000), Ninth edition, Dryden Press JOURNALS AND ARTCILES Agha, A. and Haughton, J. (1996), Designing VAT Systems: Some Efficiency Considerations, The Review of Economics and Statistics, Vol. 78 (2) pp 303-308 Joumard, I. (2001), Tax Systems in European Union Countries, OECD Working papers ECO/WKP(2001)27 Nam, C.W., Parsche, R. and Schaden, B. (2001), Measurement of Value Added Tax Evasion in Selected EU countries on the basis of National Accounts Data, CESInfo Working Papers 431. Ohsawa, Yoshiaki (2003), A Spatial tax harmonisation model, European Economic Review 47, pp 443-459 Scabrosetti, S. (2002), Tax System and Reforms in Europe: France, Societa Italiana di economica pubblica, Working papers 186/2002 Shoup, C.S. (1957), Some distinguishing characteristics of the British, French, and United States Public Finance System, American Economic Review, Vol. 47 (2) pp 187-197 Verwaal, E. and Cnossen, S (2002), Europes new border taxes, JCMS Vol. 40 (2), pp 309-330 Entrepreneurship and Growth: Tax Issues, (2002) Directorate for Science, Technology and Industry. OECD. Indirect Tax Treatment of Financial Services and Instruments, (1998), Report of the OECD

Unit 19 P3

P3 – Plan marketing for a micro start-up business that is relevant to customer needs a) Marketing definition and opportunity At East Side we understand that we cannot sell to the whole market, but by knowing the size and trends in the market we will be able to assess future opportunities and predict future sales patterns. The people who will buy from us include middle class – professional people, these individuals can be either high earners or those on a budget. b) Proposed target marketing segments Age 20-45 years SexMale/Female OccupationProfessional people/middle class Income? 18,000 and above ) Demand for product The reasons for demand of our products include: The area is just developing due to the construction of the London Luton Airport. It will benefit from the boost in tourist – those self-catering tourist who will require our services and due to our strategic location consumers must shop as there are no other routes to and from the Airport. d) Competitio n There are many rivals offering similar products and services, in an effort to attract customers and be different our consumers will be able to shop in spacious air conditioned comfort. * Leaflets will also be place in the weekly newspaper. Flyers will also be distributed and interested parties can make an order through the contact details on the flyer. * Our sales team covers every village and town. * We are open 24/7 and do home deliveries to our customers * Loyalty cards which offer benefits to loyal customers Also a unique feature of East side is the meat department which is the walk-in refrigerated cooler. It is an experience like no other. Customers can stroll through isles of the largest selections of bulk meats, fresh cut meats and provisions; a customer can always be assured to find their favourite cuts.A customer can select a bulk item and have it custom cut by our experienced butcher at no additional charge. e) How success will be measured To ensure that our marketing ef forts were successful, East Side will check performance in: * Stock turnover – this will enable us to identify which items or services are slow to sell and which are very popular and to review the product mix effectively. * Customer satisfaction – if customers are happy this in turn will generate more sales, we will review all complaints and comments and their views on our prices and other improvements they may want us to make. Sales levels – a monthly analysis will help our business to identify patterns in sales and show when we need to take action to boost sales. * The amount of new customers who visit the business f) Other external influences Government regulations All VAT (Value Added Tax) will be paid over to the Government. This can create cash flow problem for the business, because all VAT is payable on all sales, including credit sales, which means that the business has to pay over VAT before the money is actually collected from the customer.If the busin ess fails to pay the VAT, then eventually the Government will send authorities to insist on payments or face legal actions. Ethical Issues Expiry Dates: All expired products will be removed from the shelves and will be disposed of according to local and international guidelines. Expired goods on the shelves can ruin the reputation of the business and drive away customers. It can also be dangerous to our health. Trends * People eating healthier will affect what you stock. There has been an increase in more healthful products being marketed by the major food companies than ever before. Pricing will be stable and somewhat boring compared to prior year price swings. * Private label will continue to gain market share compared to branded products. P4 – Plan a costed promotional activity for a micro start-up business that is appropriate for customer groups a) Coordinating with the rest of the marketing mix Promotion is a very important part of the marketing mix. In an effort to incl ude the other aspects of the marketing mix to reach our target customers we will do research to identify which products target customers need and will buy.Offering these will increase sales and profits. Offering products no one wants or which have expensive or unnecessary features will do the opposite. We have to decide on a price, this is the amount of money customers must exchange for the product or service. Price is a key element of the marketing mix as it generates income for the organization. All other elements of the mix incur costs. Therefore, the pricing decision is critical to the success of the organization. Finally, we have to decide where and how the products and services should be placed. b) Image to be developedThe image our promotional plan will reflect is that we are an environmentally friendly business providing for but not limited to the needs of middle class people. c) Costs and schedule for the campaign A chap an effective way our business will get noticed is by advertising on our business vehicle. We are a small business therefore we will have to spend the available money wisely. We will also advertise through the local newspaper and the internet, this will be very beneficial as both methods are relatively inexpensive newspapers provide timely information and the internet can be directly involved with promotional activities.Schedule for the campaign: The purpose of the promotional campaign is to make the public aware of the launch of our new business. This campaign will start on Monday 16th April and run for two weeks ending on the 30th April 2012. d) Types of promotional materials Not all promotional materials will attract the same customer group, this is why East Side will use different promotional methods to attract more customer groups. After studying the buying habits of our target customers and where they look for information.It was observed that a poster attracts the attention of the travelling public, leaflets are preferred when pr omoting a local service and a large amount of people will look for information online. e) Nature of the promotional materials The aim of our promotional materials is to attract attention and interest. Effective colour and wording helps to reflect the image of the business, this is why we will hire professional graphic designers to help us devise a style for our business stationery and marketing materials. This will ensure they are easily recognizable and reflect the right image. ) Name of the business The names of the business will be East Side this is because no one else has this name. The name is appropriate as it is not offensive in any way and does not already exist as a recognized brand. It will also be easy for our customers to remember. g) Ideas for branding At East Side we would like to develop a brand, this would be a major asset for us because it will help people to remember our business and if we provide a good service, it wll associate specific qualities such as, reliabi lity, value for money, honesty and professional expertise.It will also save money on marketing in the long run since customers stay loyal to a brand they know and trust. h) Website design and functionality East Side will have some presence on the internet. This will be a quite basic site which simply summarizes what we offer and where we are. The website will be very user friendly; there is a search facility where, if customers know the name or type of product they are looking for it can be easily found. We will promote our website by placing the address on all stationery and the company vehicle. ) Reasons why the promotional materials are appropriate The promotional materials will be appropriate since our target customers group is people aged between 18 and 40, these more mature individuals are more likely to read newspapers and search online for information. j) Measuring the success of promotions The success of East Side’s promotions will be measured by; the number of new e nquires received by phone or email, the number of new customers who visit the business and sales levels. The cost of each promotion will also be taken into account. If the cost is high but the benefit will be small, then an alternative method will be found.

Advertising Victoria’s Secret Essay

Victoria’s Secret is a retail seller of women’s clothing and beauty goods, but is most familiar as a dealer of lingerie. Victoria’s Secret had retailing of more than US$ 2.6 billion through their over 900 retail stores in the U.S. in 2005. In Joseph Jaffe’s â€Å"Life After the 30-Second Spot,† he looks at how the mode that most companies and organizations believe is the best way to get their point crosswise to customers and projection – television advertisements. It is significant to note that it’s not that the ads aren’t imaginative, inventive, or are not talking the verbal communication of the spectator – no less than for the most part – that has sourced the need for a â€Å"life after† this type of marketing, it’s the empowerment of all of us in the marketplace, letting the people â€Å"call the shots† for maybe the first time in a long, long while. Victoria’s Secret was six money losing lingerie stores and a successful catalog when Wexner bought the company in 1982. It was a business aimed at making men comfortable buying lingerie. But what Wexner saw was an essential appeal to women. From its inception, Victoria’s Secret’s telephone operators were trained to be soothingly supportive when embarrassed males called. You don’t know your lady’s bra size? No problem. Do you know where she keeps them? Okay, look on the edge of the strap and it will tell you the size. Today almost exclusively women for women who are mainly buying to please themselves run Victoria’s Secret. Doing only $7 million when Wexner bought it, the business grossed nearly $1.8 billion in 2003, two-thirds from the stores. Wexner was at his best, grasping the potential of Victoria’s Secret and then realizing that potential. He created stores that enhanced a mood: pretty but not overtly sexy, with satin nightgowns hung on the walls, a color-coordinated spread of undergarments on tables and plenty of room to mill about on thick carpeting. Thus coddled, the Victoria’s Secret customer buys eight to ten bras a year; the typical American woman buys two. â€Å"We’ve made women consider the bra and panty part of their fashion wardrobe,† says Grace Nichols, 48, chief executive of Victoria’s Secret stores. A woman buys an aqua satin bra from Victoria’s Secret in the same way she buys a new lipstick color, to cheer up, to feel better or to indulge herself. â€Å"Narcissism is real,† says Wexner. â€Å"It’s the key to the business.† The stores and catalog arc now run separately and carry mostly different goods, with only about 5% overlap. But they reinforce each other. FORBES estimates between 200 million and 240 million catalogs are mailed to 10 million people–with some getting as many as 45 catalogs a year. As much as generating mail-order and 800-number business, the catalogs stimulate women to visit the stores. â€Å"We’re in the customer’s face on a regular basis,† Nichols says. She has plans to go from 600 Victoria’s Secret stores to as many as 1,000 stores, adding 50 a year, even without expanding abroad. Six years ago Victoria’s Secret introduced a line of scented bath gels, soaps and lotions. â€Å"These products are indulgence-oriented, so we saw a great emotional marriage between the two products,† says Nichols. The line now constitutes $180 million in revenues and 15% of sales, with better than 50% gross margins. Not rock music but Vivaldi and Beethoven pour softly from the loud-speakers in Victoria’s Secret stores. Customers started requesting tapes and CDs. Why not? Since 1989 the stores have sold more than 10 million tapes and CDs, recorded by the London Symphony Orchestra for the Victoria’s Secret label. Cynthia Fedus, chief executive of the catalog operation since 1988, also made major changes. Out went the steamy shots of scantily dad males and females grappling, ogling or embracing each other that were common under her male predecessor. In came a mannered, aristocratic look with British affectations. Though headquartered in New York, the catalog first listed a London address on the cover. But when people started showing up at that address, an administrative office, it was dropped. The catalog still states a price in pounds. â€Å"It became aspirational, with older models posing in rich-looking, lovely settings,† she says. Sales doubled her first year, to more than $100 million. Fedus also added to the lingerie a line of sportswear and evening wear, which has become 60% of sales. A supplemental swimwear issue debuted, bringing in $12 million in sales. There followed a country issue with rustic clothing and Timberland shoes. Leslie Wexner has always understood that retailing and show business are first cousins. Victoria’s Secret has become a powerful mainstream retailing brand image. Why. Those with a taste for pop psychology speculate that professional women, denied highly feminine clothes at the office, want to wear ultra-feminine garments underneath. Such talk bores pragmatic Nichols. â€Å"I could tell you any bullshit you want to hear,† she snaps, â€Å"but you’ll find the [lingerie] category hasn’t grown; we’ve just grabbed market share.† Victoria’s Secret has aided; perchance more than any other product attract notice to the lingerie industry. Their advertising operations, together with the Victoria’s Secret Lingerie Catalog and Victoria’s Secret Fashion Show are visually attractive and contentious. The notice received by Victoria’s Secret for their violent advertising campaigns has produced invaluable rumor and media bytes to further augment the Victoria’s Secret brand. References Joseph Jaffe, 2005, Life After the 30-Second Spot: Energize Your Brand With a Bold Mix of Alternatives to Traditional, Publisher: John Wiley ; Sons Inc

In the novel Dracula by Bram Stoker There are many...

In the novel Dracula by Bram Stoker There are many characters but there is only one specific character that stands out from the rest and that character is count Dracula, while the rest of the characters are good. Dracula is an evil person. Dracula kills for a living in order to survive but he is also the main point of the novel he is probably the most important character in the novel. But how can you tell Dracula is the most important character in the novel? Well, simply because Bram Stoker chose to include Draculas name as his title of his novel meaning that Dracula is indeed the main point of the novel, making him stand out more than everybody else in the novel. â€Å"Well I know that, did I move and speak in your London, none there are†¦show more content†¦Ã¢â‚¬ËœAll along, since his coming, been trying his power, slowly but surely; the big child brain of his is working† Bram Stoker also made him the most powerful character in the novel but that does not mean did not have its weaknesses but yet he still gets more powerful as he kills. When the Count saw my face, his eyes blazed with a sort of demoniac fury, and he suddenly made a grab at my throat. I drew away, and his hand touched the string of beads which held the crucifix. It made an instant change in him, for the fury passed so quickly that I could hardly believe that it was ever there. (Chapter 2, pg.28) The purpose of Dracula is to create fear in the reader and to make the novel a bit more intense to the reader. But yet all information Bram Stoker gives us we still do not know everything about Dracula. Yes, we know he is evil but Dracula still is a very mysterious character in the novel. All we know about Dracula is that he is evil and his purpose is to take over the world as he has done for many years and taken the blood of many brave races in his past. in [his] veins flows the blood of many brave races (p. 28). Stoker takes a significant of blood and twist the meaning into his own me aning of blood. â€Å"The blood is the life!† (171:12) Dracula has become a very important role. 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