Taxes and People in Israel:
"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 chara...
Gespeichert in:
1. Verfasser: | |
---|---|
Format: | Elektronisch E-Book |
Sprache: | English |
Veröffentlicht: |
Cambridge, MA
Harvard University Press
[2013]
|
Ausgabe: | Reprint 2014 |
Schriftenreihe: | Harvard Law School International Tax Program
3 |
Schlagworte: | |
Online-Zugang: | FAW01 FAB01 FCO01 FHA01 FKE01 FLA01 UPA01 UBG01 Volltext |
Zusammenfassung: | "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 |
Beschreibung: | Description based on online resource; title from PDF title page (publisher's Web site, viewed 27. Okt 2021) |
Beschreibung: | 1 online resource (307 pages) |
ISBN: | 9780674593831 |
DOI: | 10.4159/9780674593831 |
Internformat
MARC
LEADER | 00000nmm a2200000zcb4500 | ||
---|---|---|---|
001 | BV047666720 | ||
003 | DE-604 | ||
005 | 00000000000000.0 | ||
007 | cr|uuu---uuuuu | ||
008 | 220112s2013 |||| o||u| ||||||eng d | ||
020 | |a 9780674593831 |9 978-0-674-59383-1 | ||
024 | 7 | |a 10.4159/9780674593831 |2 doi | |
035 | |a (ZDB-23-DGG)9780674593831 | ||
035 | |a (OCoLC)979954084 | ||
035 | |a (DE-599)BVBBV047666720 | ||
040 | |a DE-604 |b ger |e rda | ||
041 | 0 | |a eng | |
049 | |a DE-1046 |a DE-1043 |a DE-858 |a DE-Aug4 |a DE-859 |a DE-860 |a DE-739 |a DE-473 | ||
100 | 1 | |a Wilkenfeld, Harold C. |e Verfasser |4 aut | |
245 | 1 | 0 | |a Taxes and People in Israel |c Harold C. Wilkenfeld |
250 | |a Reprint 2014 | ||
264 | 1 | |a Cambridge, MA |b Harvard University Press |c [2013] | |
264 | 4 | |c © 1973 | |
300 | |a 1 online resource (307 pages) | ||
336 | |b txt |2 rdacontent | ||
337 | |b c |2 rdamedia | ||
338 | |b cr |2 rdacarrier | ||
490 | 0 | |a Harvard Law School International Tax Program |v 3 | |
500 | |a Description based on online resource; title from PDF title page (publisher's Web site, viewed 27. Okt 2021) | ||
520 | |a "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 | ||
546 | |a In English | ||
650 | 4 | |a LAW / General | |
650 | 4 | |a POLITICAL SCIENCE / General | |
650 | 4 | |a Tax administration and procedure / Israel / History | |
650 | 4 | |a Taxation / Israel / History | |
650 | 7 | |a BUSINESS & ECONOMICS / Economics / General |2 bisacsh | |
650 | 4 | |a Steuersystem | |
650 | 4 | |a Tax administration and procedure | |
650 | 4 | |a Taxation | |
650 | 4 | |a Öffentliche Verwaltung | |
650 | 0 | 7 | |a Steuersystem |0 (DE-588)4183215-2 |2 gnd |9 rswk-swf |
651 | 7 | |a Israel |0 (DE-588)4027808-6 |2 gnd |9 rswk-swf | |
689 | 0 | 0 | |a Israel |0 (DE-588)4027808-6 |D g |
689 | 0 | 1 | |a Steuersystem |0 (DE-588)4183215-2 |D s |
689 | 0 | |5 DE-604 | |
700 | 1 | |a Oldman, Oliver |e Sonstige |4 oth | |
776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |z 9780674593824 |
856 | 4 | 0 | |u https://doi.org/10.4159/9780674593831 |x Verlag |z URL des Erstveröffentlichers |3 Volltext |
912 | |a ZDB-23-DGG | ||
999 | |a oai:aleph.bib-bvb.de:BVB01-033051441 | ||
966 | e | |u https://doi.org/10.4159/9780674593831 |l FAW01 |p ZDB-23-DGG |q FAW_PDA_DGG |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.4159/9780674593831 |l FAB01 |p ZDB-23-DGG |q FAB_PDA_DGG |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.4159/9780674593831 |l FCO01 |p ZDB-23-DGG |q FCO_PDA_DGG |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.4159/9780674593831 |l FHA01 |p ZDB-23-DGG |q FHA_PDA_DGG |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.4159/9780674593831 |l FKE01 |p ZDB-23-DGG |q FKE_PDA_DGG |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.4159/9780674593831 |l FLA01 |p ZDB-23-DGG |q FLA_PDA_DGG |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.4159/9780674593831 |l UPA01 |p ZDB-23-DGG |q UPA_PDA_DGG |x Verlag |3 Volltext | |
966 | e | |u https://doi.org/10.4159/9780674593831 |l UBG01 |p ZDB-23-DGG |q UBG_PDA_DGG |x Verlag |3 Volltext |
Datensatz im Suchindex
_version_ | 1804183142020415488 |
---|---|
adam_txt | |
any_adam_object | |
any_adam_object_boolean | |
author | Wilkenfeld, Harold C. |
author_facet | Wilkenfeld, Harold C. |
author_role | aut |
author_sort | Wilkenfeld, Harold C. |
author_variant | h c w hc hcw |
building | Verbundindex |
bvnumber | BV047666720 |
collection | ZDB-23-DGG |
ctrlnum | (ZDB-23-DGG)9780674593831 (OCoLC)979954084 (DE-599)BVBBV047666720 |
doi_str_mv | 10.4159/9780674593831 |
edition | Reprint 2014 |
format | Electronic eBook |
fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>04694nmm a2200661zcb4500</leader><controlfield tag="001">BV047666720</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">00000000000000.0</controlfield><controlfield tag="007">cr|uuu---uuuuu</controlfield><controlfield tag="008">220112s2013 |||| o||u| ||||||eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780674593831</subfield><subfield code="9">978-0-674-59383-1</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.4159/9780674593831</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(ZDB-23-DGG)9780674593831</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)979954084</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV047666720</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-1046</subfield><subfield code="a">DE-1043</subfield><subfield code="a">DE-858</subfield><subfield code="a">DE-Aug4</subfield><subfield code="a">DE-859</subfield><subfield code="a">DE-860</subfield><subfield code="a">DE-739</subfield><subfield code="a">DE-473</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Wilkenfeld, Harold C.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Taxes and People in Israel</subfield><subfield code="c">Harold C. Wilkenfeld</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">Reprint 2014</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Cambridge, MA</subfield><subfield code="b">Harvard University Press</subfield><subfield code="c">[2013]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 1973</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (307 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">Harvard Law School International Tax Program</subfield><subfield code="v">3</subfield></datafield><datafield tag="500" ind1=" " ind2=" "><subfield code="a">Description based on online resource; title from PDF title page (publisher's Web site, viewed 27. Okt 2021)</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">"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</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">In English</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">LAW / General</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">POLITICAL SCIENCE / General</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax administration and procedure / Israel / History</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation / Israel / History</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">BUSINESS & ECONOMICS / Economics / General</subfield><subfield code="2">bisacsh</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Steuersystem</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Tax administration and procedure</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Taxation</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Öffentliche Verwaltung</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuersystem</subfield><subfield code="0">(DE-588)4183215-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Israel</subfield><subfield code="0">(DE-588)4027808-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Israel</subfield><subfield code="0">(DE-588)4027808-6</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Steuersystem</subfield><subfield code="0">(DE-588)4183215-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Oldman, Oliver</subfield><subfield code="e">Sonstige</subfield><subfield code="4">oth</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Druck-Ausgabe</subfield><subfield code="z">9780674593824</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="x">Verlag</subfield><subfield code="z">URL des Erstveröffentlichers</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-23-DGG</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033051441</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="l">FAW01</subfield><subfield code="p">ZDB-23-DGG</subfield><subfield code="q">FAW_PDA_DGG</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="l">FAB01</subfield><subfield code="p">ZDB-23-DGG</subfield><subfield code="q">FAB_PDA_DGG</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="l">FCO01</subfield><subfield code="p">ZDB-23-DGG</subfield><subfield code="q">FCO_PDA_DGG</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="l">FHA01</subfield><subfield code="p">ZDB-23-DGG</subfield><subfield code="q">FHA_PDA_DGG</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="l">FKE01</subfield><subfield code="p">ZDB-23-DGG</subfield><subfield code="q">FKE_PDA_DGG</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="l">FLA01</subfield><subfield code="p">ZDB-23-DGG</subfield><subfield code="q">FLA_PDA_DGG</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="l">UPA01</subfield><subfield code="p">ZDB-23-DGG</subfield><subfield code="q">UPA_PDA_DGG</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="966" ind1="e" ind2=" "><subfield code="u">https://doi.org/10.4159/9780674593831</subfield><subfield code="l">UBG01</subfield><subfield code="p">ZDB-23-DGG</subfield><subfield code="q">UBG_PDA_DGG</subfield><subfield code="x">Verlag</subfield><subfield code="3">Volltext</subfield></datafield></record></collection> |
geographic | Israel (DE-588)4027808-6 gnd |
geographic_facet | Israel |
id | DE-604.BV047666720 |
illustrated | Not Illustrated |
index_date | 2024-07-03T18:54:14Z |
indexdate | 2024-07-10T09:18:44Z |
institution | BVB |
isbn | 9780674593831 |
language | English |
oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033051441 |
oclc_num | 979954084 |
open_access_boolean | |
owner | DE-1046 DE-1043 DE-858 DE-Aug4 DE-859 DE-860 DE-739 DE-473 DE-BY-UBG |
owner_facet | DE-1046 DE-1043 DE-858 DE-Aug4 DE-859 DE-860 DE-739 DE-473 DE-BY-UBG |
physical | 1 online resource (307 pages) |
psigel | ZDB-23-DGG ZDB-23-DGG FAW_PDA_DGG ZDB-23-DGG FAB_PDA_DGG ZDB-23-DGG FCO_PDA_DGG ZDB-23-DGG FHA_PDA_DGG ZDB-23-DGG FKE_PDA_DGG ZDB-23-DGG FLA_PDA_DGG ZDB-23-DGG UPA_PDA_DGG ZDB-23-DGG UBG_PDA_DGG |
publishDate | 2013 |
publishDateSearch | 2013 |
publishDateSort | 2013 |
publisher | Harvard University Press |
record_format | marc |
series2 | Harvard Law School International Tax Program |
spelling | Wilkenfeld, Harold C. Verfasser aut Taxes and People in Israel Harold C. Wilkenfeld Reprint 2014 Cambridge, MA Harvard University Press [2013] © 1973 1 online resource (307 pages) txt rdacontent c rdamedia cr rdacarrier Harvard Law School International Tax Program 3 Description based on online resource; title from PDF title page (publisher's Web site, viewed 27. Okt 2021) "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 In English LAW / General POLITICAL SCIENCE / General Tax administration and procedure / Israel / History Taxation / Israel / History BUSINESS & ECONOMICS / Economics / General bisacsh Steuersystem Tax administration and procedure Taxation Öffentliche Verwaltung Steuersystem (DE-588)4183215-2 gnd rswk-swf Israel (DE-588)4027808-6 gnd rswk-swf Israel (DE-588)4027808-6 g Steuersystem (DE-588)4183215-2 s DE-604 Oldman, Oliver Sonstige oth Erscheint auch als Druck-Ausgabe 9780674593824 https://doi.org/10.4159/9780674593831 Verlag URL des Erstveröffentlichers Volltext |
spellingShingle | Wilkenfeld, Harold C. Taxes and People in Israel LAW / General POLITICAL SCIENCE / General Tax administration and procedure / Israel / History Taxation / Israel / History BUSINESS & ECONOMICS / Economics / General bisacsh Steuersystem Tax administration and procedure Taxation Öffentliche Verwaltung Steuersystem (DE-588)4183215-2 gnd |
subject_GND | (DE-588)4183215-2 (DE-588)4027808-6 |
title | Taxes and People in Israel |
title_auth | Taxes and People in Israel |
title_exact_search | Taxes and People in Israel |
title_exact_search_txtP | Taxes and People in Israel |
title_full | Taxes and People in Israel Harold C. Wilkenfeld |
title_fullStr | Taxes and People in Israel Harold C. Wilkenfeld |
title_full_unstemmed | Taxes and People in Israel Harold C. Wilkenfeld |
title_short | Taxes and People in Israel |
title_sort | taxes and people in israel |
topic | LAW / General POLITICAL SCIENCE / General Tax administration and procedure / Israel / History Taxation / Israel / History BUSINESS & ECONOMICS / Economics / General bisacsh Steuersystem Tax administration and procedure Taxation Öffentliche Verwaltung Steuersystem (DE-588)4183215-2 gnd |
topic_facet | LAW / General POLITICAL SCIENCE / General Tax administration and procedure / Israel / History Taxation / Israel / History BUSINESS & ECONOMICS / Economics / General Steuersystem Tax administration and procedure Taxation Öffentliche Verwaltung Israel |
url | https://doi.org/10.4159/9780674593831 |
work_keys_str_mv | AT wilkenfeldharoldc taxesandpeopleinisrael AT oldmanoliver taxesandpeopleinisrael |