Pastor's Leadership in Tithing Has Paid Dividends
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TTB F 5000.24Sm Excise Tax Return
OMB No. 1513-0083 DEPARTMENT OF THE TREASURY 1. SERIAL NUMBER ALCOHOL AND TOBACCO TAX AND TRADE BUREAU (TTB) EXCISE TAX RETURN (Prepare in duplicate – See instructions below) 3. AMOUNT OF PAYMENT 2. FORM OF PAYMENT $ CHECK MONEY ORDER EFT OTHER (Specify) NOTE: PLEASE MAKE CHECKS OR MONEY ORDERS PAYABLE TO THE ALCOHOL AND TOBACCO TAX AND 4. RETURN COVERS (Check one) BEGINNING TRADE BUREAU (SHOW EMPLOYER IDENTIFICATION NUMBER ON ALL CHECKS OR MONEY ORDERS). IF PREPAYMENT PERIOD YOU SEND A CHECK, SEE PAPER CHECK CONVERSION ENDING NOTICE BELOW. 5. DATE PRODUCTS TO BE REMOVED (For Prepayment Returns Only) FOR TTB USE ONLY 6. EMPLOYER IDENTIFICATION NUMBER 7. PLANT, REGISTRY, OR PERMIT NUMBER TAX $ PENALTY 8. NAME AND ADDRESS OF TAXPAYER (Include ZIP Code) INTEREST TOTAL $ EXAMINED BY: DATE EXAMINED: CALCULATION OF TAX DUE (Before making entries on lines 18 – 21, complete Schedules A and B) PRODUCT AMOUNT OF TAX (a) (b) 9. DISTILLED SPIRITS 10. WINE 11. BEER 12. CIGARS 13. CIGARETTES 14. CIGARETTE PAPERS AND/OR CIGARETTE TUBES 15. CHEWING TOBACCO AND/OR SNUFF 16. PIPE TOBACCO AND/OR ROLL-YOUR-OWN TOBACCO 17. TOTAL TAX LIABILITY (Total of lines 9-16) $ 18. ADJUSTMENTS INCREASING AMOUNT DUE (From line 29) 19. GROSS AMOUNT DUE (Line 17 plus line 18) $ 20. ADJUSTMENTS DECREASING AMOUNT DUE (From line 34) 21. AMOUNT TO BE PAID WITH THIS RETURN (Line 19 minus line 20) $ Under penalties of perjury, I declare that I have examined this return (including any accompanying explanations, statements, schedules, and forms) and to the best of my knowledge and belief it is true, correct, and includes all transactions and tax liabilities required by law or regulations to be reported. -
An Analysis of the Graded Property Tax Robert M
TaxingTaxing Simply Simply District of Columbia Tax Revision Commission TaxingTaxing FairlyFairly Full Report District of Columbia Tax Revision Commission 1755 Massachusetts Avenue, NW, Suite 550 Washington, DC 20036 Tel: (202) 518-7275 Fax: (202) 466-7967 www.dctrc.org The Authors Robert M. Schwab Professor, Department of Economics University of Maryland College Park, Md. Amy Rehder Harris Graduate Assistant, Department of Economics University of Maryland College Park, Md. Authors’ Acknowledgments We thank Kim Coleman for providing us with the assessment data discussed in the section “The Incidence of a Graded Property Tax in the District of Columbia.” We also thank Joan Youngman and Rick Rybeck for their help with this project. CHAPTER G An Analysis of the Graded Property Tax Robert M. Schwab and Amy Rehder Harris Introduction In most jurisdictions, land and improvements are taxed at the same rate. The District of Columbia is no exception to this general rule. Consider two homes in the District, each valued at $100,000. Home A is a modest home on a large lot; suppose the land and structures are each worth $50,000. Home B is a more sub- stantial home on a smaller lot; in this case, suppose the land is valued at $20,000 and the improvements at $80,000. Under current District law, both homes would be taxed at a rate of 0.96 percent on the total value and thus, as Figure 1 shows, the owners of both homes would face property taxes of $960.1 But property can be taxed in many ways. Under a graded, or split-rate, tax, land is taxed more heavily than structures. -
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5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) TAX TRANSPARENCY – AN ANALYSIS OF THE LUXLEAKS FIRMS Johannes Manthey University of Würzburg, Würzburg, Germany Dirk Kiesewetter University of Würzburg, Würzburg, Germany Abstract This paper finds that the firms involved in the Luxembourg Leaks (‘LuxLeaks’) scandal are less transparent measured by the engagement in earnings management, analyst coverage, analyst accuracy, accounting standards and auditor choice. The analysis is based on the LuxLeaks sample and compared to a control group of large multinational companies. The panel dataset covers the years from 2001 to 2015 and comprises 19,109 observations. The LuxLeaks firms appear to engage in higher levels of discretionary earnings management measured by the variability of net income to cash flows from operations and the correlation between cash flows from operations and accruals. The LuxLeaks sample shows a lower analyst coverage, lower willingness to switch to IFRS and a lower Big4 auditor rate. The difference in difference design supports these findings regarding earnings management and the analyst coverage. The analysis concludes that the LuxLeaks firms are less transparent and infers a relation between corporate transparency and the engagement in tax avoidance. The paper aims to establish the relationship between tax avoidance and transparency in order to give guidance for future policy. The research highlights the complex causes and effects of tax management and supports a cost benefit analysis of future tax regulation. Keywords: Tax Avoidance, Transparency, Earnings Management JEL Classification: H20, H25, H26 1. Introduction The Luxembourg Leaks (’LuxLeaks’) scandal made public some of the tax strategies used by multinational companies. -
Intermediaries in Humanitarian Assistance to Syrian Refugees in Jordan and Lebanon
This is a repository copy of Between international donors and local faith communities: Intermediaries in humanitarian assistance to Syrian refugees in Jordan and Lebanon. White Rose Research Online URL for this paper: http://eprints.whiterose.ac.uk/135041/ Version: Accepted Version Article: Kraft, K and Smith, JD orcid.org/0000-0002-6244-6089 (2019) Between international donors and local faith communities: Intermediaries in humanitarian assistance to Syrian refugees in Jordan and Lebanon. Disasters, 43 (1). pp. 24-45. ISSN 0361-3666 https://doi.org/10.1111/disa.12301 © 2018, Wiley. This is the peer reviewed version of the following article:Kraft, K and Smith, JD (2018) Between international donors and local faith communities: Intermediaries in humanitarian assistance to Syrian refugees in Jordan and Lebanon. Disasters , which has been published in final form at 10.1111/disa.12301. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions Reuse Items deposited in White Rose Research Online are protected by copyright, with all rights reserved unless indicated otherwise. They may be downloaded and/or printed for private study, or other acts as permitted by national copyright laws. The publisher or other rights holders may allow further reproduction and re-use of the full text version. This is indicated by the licence information on the White Rose Research Online record for the item. Takedown If you consider content in White Rose Research Online to be in breach of UK law, please notify us by emailing [email protected] including the URL of the record and the reason for the withdrawal request. -
Ecotaxes: a Comparative Study of India and China
Ecotaxes: A Comparative Study of India and China Rajat Verma ISBN 978-81-7791-209-8 © 2016, Copyright Reserved The Institute for Social and Economic Change, Bangalore Institute for Social and Economic Change (ISEC) is engaged in interdisciplinary research in analytical and applied areas of the social sciences, encompassing diverse aspects of development. ISEC works with central, state and local governments as well as international agencies by undertaking systematic studies of resource potential, identifying factors influencing growth and examining measures for reducing poverty. The thrust areas of research include state and local economic policies, issues relating to sociological and demographic transition, environmental issues and fiscal, administrative and political decentralization and governance. It pursues fruitful contacts with other institutions and scholars devoted to social science research through collaborative research programmes, seminars, etc. The Working Paper Series provides an opportunity for ISEC faculty, visiting fellows and PhD scholars to discuss their ideas and research work before publication and to get feedback from their peer group. Papers selected for publication in the series present empirical analyses and generally deal with wider issues of public policy at a sectoral, regional or national level. These working papers undergo review but typically do not present final research results, and constitute works in progress. ECOTAXES: A COMPARATIVE STUDY OF INDIA AND CHINA1 Rajat Verma2 Abstract This paper attempts to compare various forms of ecotaxes adopted by India and China in order to reduce their carbon emissions by 2020 and to address other environmental issues. The study contributes to the literature by giving a comprehensive definition of ecotaxes and using it to analyse the status of these taxes in India and China. -
Taxation in Islam
Taxation in Islam The following article is based on the book Funds in the Khilafah State which is a translation of Al-Amwal fi Dowlat Al-Khilafah by Abdul-Qadeem Zalloom.1 Allah (swt) has revealed a comprehensive economic system that details all aspects of economic life including government revenues and taxation. In origin, the permanent sources of revenue for the Bait ul-Mal (State Treasury) should be sufficient to cover the obligatory expenditure of the Islamic State. These revenues that Shar’a (Islamic Law) has defined are: Fa’i, Jizya, Kharaj, Ushur, and income from Public properties. The financial burdens placed on modern states today are far higher than in previous times. When the Caliphate is re-established it will need to finance a huge re-development and industrial programme to reverse centuries of decline, and bring the Muslim world fully into the 21st century. Because of this, the Bait ul-Mal’s permanent sources of revenue may be insufficient to cover all the needs and interests the Caliphate is obliged to spend upon. In such a situation where the Bait ul-Mal’s revenues are insufficient to meet the Caliphate’s budgetary requirements, the Islamic obligation transfers from the Bait ul-Mal to the Muslims as a whole. This is because Allah (swt) has obliged the Muslims to spend on these needs and interests, and their failure to spend on them will lead to the harming of Muslims. Allah (swt) obliged the State and the Ummah to remove any harm from the Muslims. It was related on the authority of Abu Sa’id al-Khudri, (ra), that the Messenger of Allah (saw) said: “It is not allowed to do harm nor to allow being harmed.” [Ibn Majah, Al-Daraqutni] Therefore, Allah (swt) has obliged the State to collect money from the Muslims in order to cover its obligatory expenditure. -
EP Reaction to the Lux-Leaks Revelations
At a glance Ask EP - EP Answers EP reaction to the Lux-leaks revelations Many citizens are writing to the European Parliament wishing to know what the Parliament is doing on the issue of the 'Lux-leaks' revelations concerning advance tax rulings granted to multinationals in Luxembourg. ©European Parliament The European Parliament has, for many years, pushed for on an effective fight against tax fraud, tax evasion and tax havens. That's why the Parliament takes very seriously the revelations concerning advance tax rulings for multinationals in Luxembourg and has reacted promptly and strongly. Immediately after the 'Lux-leaks' revelations, the European Parliament held an extraordinary debate on the fight against tax evasion in which the President of the European Commission Jean-Claude Juncker also participated. The statement by the President of the Commission and the recording of the debate are available online on the website of the European Parliament. During the debate, MEPs called for tax harmonisation and transparency on national tax rulings. A European Parliament press release of 12 November 2014 summarises the discussion between President Jean-Claude Juncker and the Chairs of the political groups. Motion of censure rejected In response to the plenary debate on the 'Lux leaks', a number of MEPs tabled a motion of censure on the European Commission that was debated on 24 November 2014 and put to a vote on 27 November 2014. A vast majority of the European Parliament rejected the motion of censure (461 votes against, 101 in favour and 88 abstentions), expressing support for the European Commission. The mandate of the special committee In order to look into tax ruling practices in the Member States, a number of Members of the European Parliament requested the setting up of a committee of inquiry. -
Louisiana Estimated Tax Declaration Voucher For
2 4 6 8 8482807876747270686664626058565452504846444240383634323028262422201816141210 46 48 52 56 60 64 LOUISIANA ESTIMATED TAX DECLARATION VOUCHER FOR INDIVIDUALS – 2021 For calendar year 2021 or fiscal year ending ___________________ ________ IT-540ES WEB (2021) year I Your Social Security Number Spouse’s Social Security Number Payment Due Date Individual Voucher 1 Amount of payment (DO NOT SEND CASH) Address changes and estimated tax payments can be made at www.revenue.louisiana.gov/latap. To ensure proper credit, please DO NOT fold or staple. $ .00 Mail this form with your payment to: Louisiana Department of Revenue P.O. Box 91007 Name Baton Rouge LA 70821-9007 Spouse’s Name Address City, State ZIP 1905 Mail date 19059 600 12312021 For office use only 2 4 6 8 8482807876747270686664626058565452504846444240383634323028262422201816141210 46 48 52 56 60 64 LOUISIANA ESTIMATED TAX DECLARATION VOUCHER FOR INDIVIDUALS – 2021 For calendar year 2021 or fiscal year ending ___________________ ________ IT-540ES WEB (2021) year I Your Social Security Number Spouse’s Social Security Number Payment Due Date Individual Voucher 2 Amount of payment (DO NOT SEND CASH) Address changes and estimated tax payments can be made at www.revenue.louisiana.gov/latap. To ensure proper credit, please DO NOT fold or staple. $ .00 Mail this form with your payment to: Louisiana Department of Revenue P.O. Box 91007 Name Baton Rouge LA 70821-9007 Spouse’s Name Address City, State ZIP 1905 Mail date 19059 600 12312021 For office use only 2 4 6 8 8482807876747270686664626058565452504846444240383634323028262422201816141210 46 48 52 56 60 64 LOUISIANA ESTIMATED TAX DECLARATION VOUCHER FOR INDIVIDUALS – 2021 For calendar year 2021 or fiscal year ending ___________________ ________ IT-540ES WEB (2021) year I Your Social Security Number Spouse’s Social Security Number Payment Due Date Individual Voucher 3 Amount of payment (DO NOT SEND CASH) Address changes and estimated tax payments can be made at www.revenue.louisiana.gov/latap. -
2021 Preliminary Revision 2) Annotated for Statistical Reporting Purposes
Harmonized Tariff Schedule of the United States (2021 Preliminary Revision 2) Annotated for Statistical Reporting Purposes CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR IV 22-1 Notes 1. This chapter does not cover: (a) Products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103) (b) Sea water (heading 2501); (c) Distilled or conductivity water or water of similar purity (heading 2853); (d) Acetic acid of a concentration exceeding 10 percent by weight of acetic acid (heading 2915); (e) Medicaments of heading 3003 or 3004; or (f) Perfumery or toilet preparations (chapter 33). 2. For the purposes of this chapter and of chapters 20 and 2l, the "alcoholic strength by volume" shall be determined at a temperature of 20°C. 3. For the purposes of heading 2202 the term "nonalcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5 percent vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. Subheading Note 1. For the purposes of subheading 2204.10 the expression "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars. Additional U.S. Notes 1. The duties prescribed on products covered by this chapter are in addition to the internal-revenue taxes imposed under existing law or any subsequent act. The duties imposed on products covered by this chapter which are subject also to internal-revenue taxes are imposed only on the quantities subject to such taxes; except that, in the case of distilled spirits transferred to the bonded premises of a distilled spirits plant under the provisions of section 5232 of the Internal Revenue Code of 1954, the duties are imposed on the quantity withdrawn from customs custody. -
Faith Integration and Christian Witness in Relief and Development: Reflections and Practical Guidance
Christian Relief, Development, and Advocacy 1(1), Summer 2019 Faith Integration and Christian Witness in Relief and Development: Reflections and Practical Guidance for Field Teams Ray Norman and Odoi Odotei This paper examines practical opportunities to strengthen faith integration within relief and development field teams through intentional development of a shared understanding of Christian witness, leveraging Christian identity (through the development of messaging statements), recognizing “sacramental moments,” engaging faith leaders and understanding unique opportunities that exist when working with mixed faith teams. Field teams often struggle to effectively and consistently integrate their Christian faith in their technical programs. Many are comprised of staff who have professional training and/or technical backgrounds, but little theological training or experience with how their Christian faith can practically inform the way their field programs are implemented. Field teams may also be comprised of individuals with diverse denominational backgrounds and Christian faith traditions, and some team members may even be of another faith, which can present challenges in developing a team-owned approach to Christian witness. Moreover, field teams may work among mixed-faith, or other-faith communities, which can present unique challenges for how Christian faith is appropriately integrated in the relief or development milieu. In addition to examining the aforementioned opportunities, this paper suggests best practices, along with practical considerations and steps to develop applicable methods, especially for restricted contexts. While these suggested practices have been developed in the context of World Vision’s Water, Sanitation and Hygiene (WASH) programs, the methods presented should be easily adaptable for field activities in other development sectors. -
To Tithe Or Not to Tithe?
To tithe or not to tithe? Considering proportional giving: A guide for everyone © The United Reformed Church 2016 Scripture taken from the Holy Bible, NEW INTERNATIONAL VERSION®, NIV® Copyright © 1973, 1978, 1984, 2011 by Biblica, Inc.® Used by permission. All rights reserved worldwide. How much should we give? Christians often ask: how much money should I give to the work of the church? And this is often answered by the church treasurer who, on presenting a budget which shows the expenditure as being greater than the income, then appeals to congregation to increase their giving so as to balance the budget. But perhaps a different approach should be taken. God is not calling on us to simply meet a specific need; he is calling on us to give of our resources willingly and cheerfully as a response to his generosity to, and love for, us. What does the Bible say? The Bible has a great deal to say about money! The Old Testament introduces the idea of tithing. This is giving the first tenth of your income to God and living on the rest. Some biblical scholars have calculated that, if people gave according to the original Old Testament laws on tithing, including the special tithes, then each person would be giving 23% of their annual income to God in tithes. Tithing and the Old Testament In the Old Testament there are a number of passages that specifically call on God’s people to give a tithe. Here are some of them which we invite you to read, consider and perhaps discuss in small groups. -
Theology & Practice of Tithe, Offerings & Stewardship
Chervonenko 1 STEWARDSHIP IN THE CHURCH: THE THEOLOGY AND PRACTICE OF TITHING, OFFERINGS, AND STEWARDSHIP IN EVANGELICAL CHURCHES OF RUSSIA by Sergey Chervonenko Many pastors and church leaders in Russia are doing ministry without any payment from their church. Even with a degree in Christian ministry, the person is often not serving in a church full-time, but rather prefers to have a job outside the church. Churches in Russia are struggling financially, and they do not have the necessary number of ministers. The purpose of the dissertation is to explore the main beliefs and practices about tithing, offerings, and stewardship in churches of Russia. There are very few resources in Russia about stewardship in Russian contexts; most of these resources are translated from another language and background. Therefore, this dissertation has been focused of the current situation with stewardship in churches of Russia. The chosen group of churches is Evangelical churches that include denominations Baptists, Pentecostals, and Evangelical Christians. The main group of participants were bishops, pastors, deacons, lay leaders—people who have an impact on a congregation. Also, a group of Christian businessmen participated because they are know how money works in the business world and can compare it with church stewardship. Churches in Russia have a “theology of nongiving.” The main findings have been done: (1) wrong understanding of ownership; (2) wrong understanding of tithes and offerings; (3) holy poverty and prosperity gospel beliefs; and (4) bad