A Comparison of Ancient Egyptian and Mesopotamian Societies Essay Example for Free

A Comparison of Ancient Egyptian and Mesopotamian Societies Essay In spite of the fact that Egypt and Mesopotamia were both early rural social orders based upon the water gave by the significant streams which supported them, they showed significant contrasts as a result of the diverse physical conditions in which they created. In this paper I will initially concentrate on what I consider to be the significant parts of these distinctions in condition and afterward investigate the outcomes of these distinctions in their strict convictions, political association and business rehearses. A significant contrast in physical condition between these old social orders was the occasional stream streams on which they depended for cultivating. The Nile which upheld early Egyptian progress was portrayed by unsurprising and yearly flooding in the late-summer. These floods happened after yields were gathered. This example was a result of the standard pre-fall rainstorm downpours which fell at its headwaters. The Nile likewise had a huge spreading delta zone that offered ascend to normal water system trenches that would flood the territories between them with rich supplements for the following planting year. The Tigris and Euphrates waterways which upheld the Mesopotamian culture would normally flood in the pre-summer exactly when yields would mature, frequently with lamentable outcomes on harvests. This example was an aftereffect of these waters starting from winter snow liquefy in the Anatolian mountains (presently in present day Turkey) where these streams began. These floods in some cases made the streams change their course suddenly cutting off fields from water. Another essential physical distinction adding to social contrasts was the relative separation in which antiquated Egypt created contrasted with Mesopotamia. As indicated by our course book ‘Egypt’s normal confinement and material independence encouraged a novel culture that for significant stretches of time had moderately little to do with other civilizations’. Conversely, Mesopotamia was available to movement or attack and was reliant on imported assets. Likewise a wide range of ethnic people groups added to the development of Mesopotamian culture. The strict convictions of Egypt and Mesopotamia were impacted by numerous components. The streams, each day objects, and the convictions of the individuals. In Egypt rather than Mesopotamia the Pharaoh was viewed as a divine being notwithstanding being the preeminent ruler. He was the primary divine force of their religion. In Egypt individuals lauded their divine beings for the yearly flooding of the Nile. Anyway in Mesopotamia the individuals were scared of their divine beings on the grounds that ‘the divine beings could adjust the landscape’ discretionarily. Consequently they gave their divine beings blessings in order to appease them. In both of the human advancements religion was polytheistic, I. e. , having numerous divine beings. The political association of Egypt depended on the focal authority of the Pharaoh. Since he was the typified type of a divine being, he was the law. He picked where the legislative center would be found, such a Thebes, Memphis, and so on. Albeit littler urban communities existed in old Egypt most of Egyptians seemed to live in little cultivating towns. Interestingly, Mesopotamia was worked around various free city states encompassed by cultivating towns. Huge numbers of these urban communities rivaled one another or even warred with one another to turn into a predominant focus of intensity. No uniform reason for law or equity existed in this decentralized condition until Hammurabi prevailing with regards to turning into the principal ruler of Babylon and set up the Babylonian Empire with command over the entirety of Mesopotamia. He made a law code of which may duplicates were made. These recorded tablets were sent to the various families of Mesopotamia and turned into a reason for a uniform lawful framework, including characterization of the individuals living under his territory The business exercises in Mesopotamia were very broad because of the necessity to create exchanging connections between the distinctive city states and different areas to acquire required assets. This brought about the advancement of a dealer class in the urban focuses dissimilar to the circumstance in Egypt. Exchange depended on trading instead of cash. Products exchanged included wood, metals, and stone in return for fleece, fabric, grain, and vegetable oil. These practices required the advancement of the abilities required for procuring, moving, and ensuring significant items. As indicated by our reading material, autonomous shippers and vendor organizations had increased extensive impact in Mesopotamian culture continuously 2000 BC.

IENG377 Essay Example | Topics and Well Written Essays - 500 words

IENG377 - Essay Example empower an added substance procedure to happen, which ensures that the powder structures are worked to shape a bigger strong thing, which is in agreement to the inclinations of the client (McGrew 1). The water fly cutters will utilize super high weight water streams during the time spent cutting the material for the imprinting in an ideal way. Such guarantees that the cutting procedure is successful and clean. In any case, in building up the items, the organization needs to distinguish a one of a kind item, which isn't been created by different organizations. Such will make a serious quality for the organization as far as selling the items in the market. In addition, the completing of the organization item will be one of a kind to make brand of the item and character of the organization in the market of these items. The 3D printers will empower the organization to make molds of various sizes and structures. Such incorporates models of structures and figures, in light of customer necessities. For instance, the printers will make the sections, basic individuals from a structure, furniture and models. These items will be intricate than what different organizations are making in the market. The stream water fly cutters will help in the slicing procedure of these items to guarantee that they are inside the size necessity for the printing procedure. The printing will happen in the accompanying materials, ABS, PVC, PLA, Polyethylene and Polypropylene. Such printing happens for 1mm course if there should be an occurrence of the enormous items to 0.35mm fineness dependent on the determination and the necessities of the client. An average model item for the organization is mechanical prosthetic, which is attractive in the field of medication. Another model is small scale PCs, which will rival different or ganizations, which are making PCs, for example, Samsung, HP, Acer and Dell among others. The assembling procedure of these items will concentrate on using significant level of innovation so as to make progress in the serious market condition. Different organizations are making

Olaudah Equiano :: essays research papers

Olaudah Equiano      Olaudah Equiano was an African American that fell into servitude. He was constrained like numerous other African Americans during the seventeenth and eighteenth century. In the short tale about Olaudah Equiano, it tells about his life and what he experienced being a slave. The Narrative has some comparable things that we went over in class. I will examine a couple of subjects about Equiano and different slaves.      First, there was a ton of exchanging or dealing going on with the white slave proprietors. They would utilize their slaves as a material thing and not consider them an individual. They thought of them like an item or cash. The exchange included the Americans, the Africans, lastly the West Indies. America for the most part exchanged rum for slaves, Africa exchanged there own kin (which would become captives to whomever claimed them) for sugar and molasses with the West Indies. The West Indies would exchange rum, molasses, or sugar to America for slaves. This made a “Triangular Trade.'; It was the most mainstream and clever strategy to get slaves, rum, or whatever other thing that a specific nation needed. It worked out for everyone exchanging aside from the slaves. Equiano was exchanged for such things in the Narrative. The main individual to “own'; Equiano was a Quaker named Robert King. He did the majority of his business in the West Indies. Equian o was in the end exchanged for sugar stick and had to go on a slave transport. The conditions were ghastly.      Equiano was shipped on a slave transport called the “Zong.'; The British Republic possessed the Zong. Equiano, just as different slaves were full under the freight zone. There was such huge numbers of slaves that they could scarcely relax. They were constantly ravenous in light of the little measure of nourishment and the enormous measure of slaves. Ailment spread all through the boat making numerous slaves bite the dust. They would likewise bite the dust of appetite and getting beaten such a great amount by the white team installed. Equiano needed to make due in these conditions for extensive stretches of time.      Equiano was from Nigeria and lived in an incredible town called Essako. The British abducted him in 1756. He was seized with his sister and hauled away from that point home. A ton of the whites would simply go into towns and begin taking African Americans to be their slaves or to exchange them for products.

Different Aspects of Love Presented in William...

Different Aspects of Love Presented in William Shakespeares A Midsummer Nights Dream Lysander + Hermia = True love? Sexual Attraction (Lust) ------------------------------------------------------- Titania + Oberon = Love or hate (Married) Helena + Demetrius = One sided (Unrequited) Hippolyta + Theseus = Stable Love (Mutual love and respect) Titania + Bottom = Unrequited and magical (fake) Egeus + Hermia = Family - Father and daughter Titania + Boy = Family - Mother and son Introduction ------------ A remarkable aspect of A midsummer nights dream is that it contains a play within a play. Two themes present in many of Shakespeares plays, the struggle of men†¦show more content†¦William Shakespeare made all of the characters interact their lives to be based on each other. At first everything was confusing, and the characters were faced with many different problems. In the end, however they were still able to persevere and win their true love, the love they were searching for in the first place. Theseus is the Athenian duke and, plans to marry the Amazonian Queen Hippolyta four days after the opening of the play. Theseus seems to represent a rather unpleasant model of forced love. By the time Theseus reappears at the end of the play, however, he and Hippolyta seem genuinely and mutually happy together, and he presides over a magically resolved triple wedding in which everyone gains their hearts desire. Hippolyta is the Amazonian Queen and, is set to marry Theseus. Hippolyta is not heavily involved in the play but does sound impatient to get married to Theseus. Titania is the Queen of the fairies and is a delicate creature, fond of elegant song and dance and provides a train of equally lovely spirits. When she first appears in the play, she is angry at her husband, Oberon, who is continually demanding that she give him one of her attendants, an Indian Boy whose mother had been one of her worshippers and has past away. Titania says, Set your heart at rest: the fairy land buys not the child of me. His mother was aShow MoreRelated William Shakespeares A Midsummer Nights Dream Essay1591 Words   |  7 PagesWilliam Shakespeares A Midsummer Nights Dream In William Shakespeare’s A Midsummer Night’s Dream, there are endless images of water and the moon. Both images lend themselves to a feeling of femininity and calm. In classical mythology, the image of water is often linked with Aphrodite, goddess of passion and love. Born of the foam of the sea, Aphrodite was revered as an unfaithful wife to her husband Hephaestus (Grant 36). This may have a direct coloration to the unfaithful nature of theRead More A Midsummer Nights Dream Essay: Aspects of Love755 Words   |  4 PagesLove in William Shakespeares A Midsummer Nights Dream  Ã‚  Ã‚      Love is a very inaccurate word,   as it can be used in many different ways.   It can be used to describe an object which one particularly likes,   or to describe ones feelings towards a person.   However it does not rest at just these two points.   Love for someone can be in a material sense (sexual),   or in a more moral sense for example.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Some of the various aspects of love are mentioned In William Shakespeares,   MidsummerRead MoreManipulating The Supernatural : William Shakespeare s Othello And A Midsummer Night s Dream883 Words   |  4 Pagesgenerate more recognition for his plays. Throughout Shakespeare s plays, Othello and A Midsummer Night’s Dream, he appeals to the audience by relating to their human nature. 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In A Midsummer Night’s Dream, Shakespeare manipulates nature imagery to portray control of nature among the fairies and reflect humanity’s quest for control in the realm of love, revealing a world thatRead MoreThe Theme Of Social Class And Order1928 Words   |  8 PagesThe Underlying Theme of Social Class and Order In literature, themes are carefully interwoven with other aspects of the story and are slowly unraveled as the plot advances to reveal to bigger picture. Authors use themes as a method to connect with their audience on a personal and relatable level. Each individual interprets the theme in their own manner depending on the past experiences they have had. Similarly, each author brings a sense of individuality and authenticity to their works, impactingRead MoreLa Story and Shakespeare1546 Words   |  7 Pagescredited with being a variation on A Midsummer Nights Dream. This is a more subtle lifting of the works. The similarities are limited to the device of the confused lovers, and the possible use of magic in order to bring the lovers to their correct partner. The similarities would probably have gone unnoticed were it not for the production notes that came as a supplement on the DVD, wherein Steve Martin bluntly says that he took the idea from A Midsummer Night‘s Dream. But a s previously stated, the themeRead MoreA Midsummer Nights Dream by William Shakespeare Essay2727 Words   |  11 PagesA Midsummer Nights Dream by William Shakespeare The Course Of True Love Never Did Run Smoothà ¢Ã¢â€š ¬Ã‚ ¦ Explain how Shakespeare demonstrates this concept of love in the play. Shakespeare often used his plays to explore different feelings and emotions. He has written tragic plays, humorous plays and romances. Shakespeare often uses love as a theme within his plays, this is shown in plays such as Romeo and Juliet, Much Ado About Nothing, Twelfth NightRead MoreDreams in A Midsummer Nights Dream Essay example2241 Words   |  9 Pagesonce said, â€Å"The best thing about dreams is that fleeting moment, when you are between asleep and awake, when you dont know the difference between reality and fantasy, when for just that one moment you feel with your entire soul that the dream is reality, and it really happened.† But, what actually is a dream and what do dreams really have to do with one’s everyday life? In essence, a dream is a series of mental images and emotions occurring during slumber. Dreams can also deal with one’s personalRead More Shakespeares World Essay3144 Words   |  13 Pages Shakespeares World nbsp;nbsp;nbsp;nbsp;nbsp;Almost every nation on earth reads, studies and performs the works of William Shakespeare. No writer of any country, nor any age, has ever enjoyed such universal popularity. Neither has any writer been so praised. As William Hazlitt observed, quot;The most striking peculiarity of Shakespeares mind was its generic quality, its power of communication with all other minds.quot; It is perhaps this quality that has earned Shakespeare the supremeRead More William Faulkners Use of Shakespeare Essay5388 Words   |  22 PagesWilliam Faulkners Use of Shakespeare Throughout his career William Faulkner acknowledged the influence of many writers upon his work--Twain, Dreiser, Anderson, Keats, Dickens, Conrad, Balzac, Bergson, and Cervantes, to name only a few--but the one writer that he consistently mentioned as a constant and continuing influence was William Shakespeare. Though Faulkner’s claim as a fledgling writer in 1921 that â€Å"[he] could write a play like Hamlet if [he] wanted to† (FAB 330) may be dismissed as

Annotated Bibliography On Gsm Systems - 795 Words

5. GSM MODULE A. Introduction This is a plug and play GSM Modem with a simple to serial interface. It is use for sending SMS, Calling (Answer and decline calls), and other GSM operations that are controlled by simple AT commands from micro controllers and computers. Highly popular SIM300 module is used for all operations. It comes with a standard RS232 interface for easy interface of modem to micro controllers and computers. The modem consists of external circuitry like the power regulation, external antenna, SIM Holder, etc.. needed for experimenting with the SIM300 module. B. Features †¢ Uses most popular SIM300 GSM module . †¢ Provided with Standard serial RS-232 interface for easy connection with computers and other devices . †¢ Provided with Serial TTL interface for easy and direct interface to microcontrollers. †¢ Power on/off control, RING and Network LEDs for easy debugging. †¢ On-board 3V Lithium Battery holder with appropriate circuitry for providing backup for the modules’ internal RTC. †¢ Used for GSM based Voice communications, Data/Fax, SMS,GPRS and TCP/IP stack . †¢ For controlling Standard AT commands can be used . †¢ Provided with On-board wire antenna for better reception. †¢ External antenna can also be added through an SMA connector. †¢ Adjustable serial baud rate from 1200 to 115200 bps and 9600 bps by default is allowed. †¢ Less power consumption of 0.25A during normal operations and around 1A during transmission. Operating Voltage: 7 – 15VShow MoreRelatedManaging and Organizing for Innovation in Service Firms a Literature Review with Annotated Bibliography30787 Words   |  124 Pagesfirms A literature review with annotated bibliography annika schilling andreas Werr stockholm school of economics Title: Managing and Organizing for Innovation in Service Firms. A literature review with annotated bibliography Author: Annika Schilling Andreas Werr - Stockholm School of Economics Series: VINNOVA Report VR 2009:06 ISBN: 978-91-85959-47-1 ISSN: 1650-3104 Published: Februari 2009 Publisher: VINNOVA - Swedish Governmental Agency for Innovation Systems / Verket fà ¶r Innovationssystem

The impact of Tax avoidance on the UK economy

Question: Describe about the Taxation PhD research topic in tax avoidance and then write the proposal. Answer: Background A number of direct and indirect tax liabilities upon individuals and corporations attribute developed countries. In contrast to this, developing countries encounter various political, administration and social difficulties while establishing a sound public finance system. As a result, these countries become vulnerable to huge tax avoidance and evasion activities by individuals and corporations. This has become one of the major reasons of differences between developed and developing countries in relation with mobilization of ones own resources. Although tax revenues of most countries amounts much of the gross national income, it cannot be assume that this is because of an enhancement in taxation system of such countries. According to various studies, the increment of tax revenues in countries is mostly due to natural resource taxes like income from royalty and production sharing etc. Considering the taxation policies of UK, it can be seen that the UK tax law is very complex but with d ays passing by, these complexities have also significantly increased, leading to an increase in business compliance cost too (Gammie, 2008). This is the main reason why tax avoidance has increased. Furthermore, taxation policies of various countries characterized by those tax structures that do not align with international standards by low level of compliances and absence of proper tax policy management. However, it has been observed that many developing countries portray a trend towards prevalence of indirect taxes and many even rely upon such indirect taxes like VAT (Value-Added Tax) with indirect taxes amounting to more than two-third of total revenue from taxes. Tax avoidance and evasion are such phenomenas that exist from the origination of taxation itself. Whenever and wherever authorities levy taxes, the corporations and individuals find ways to avoid it. Though this problem exists from a very long time, it becomes more disturbing in this era of globalization as it diversifie s the extent of opportunities to avoid taxes while significantly minimizing chances of being caught (Bair, 2005). Hence, tax avoidance, as a matter of fact is highly subjective in nature and distinguishing between tax evasion and avoidance has no significance taking into consideration the circumstances prevailing in the current scenario. Hence, avoidance of tax is a prime factor that has created loopholes in the taxation policies and developed a gap between what is collected in revenue by the authorities and what they forecast why it must be collected. Statement of the problem The prosperity of any country rests on the resources that are available and present. Tax revenues assume a place of special importance because it is the backbone of the economy. The tax gap of UK is estimate to be around 122 billion a year that has increased since 2010. This can be cited due to tax avoidance and evasion that rests on collectibles. Tax avoidance, as well as evasion are antisocial in nature and degrade the government hence, hindering the overall progress of the economy. This has seen immense debate and various reforms program has been structured to eliminate the problem. Tax avoidance and evasion has reduced the revenue for the government and the regulations must be tightening to check the process. Aims and objectives The research here aims at evaluation of tax avoidance and the negative impact it have on the economy as a whole. Encountering such tax avoidance has become very necessary and with the help of this assignment, a particular research topic in tax avoidance selected together with its proposals, so that the cause of avoidance can be identified and precisely dealt with. Further, the aim of this is to stress upon the issue tax avoidance is an ethical issue and fuels global inequality. To ensure a correct presentation both the method that is qualitative, as well as quantitative used in this research. The following questions structured to ensure the objective of the study: Why and in what manner do the individuals, as well as multinationals avoid taxes in UK What are the impact of tax avoidance and tax evasion on the economy? What are the reasons for tax avoidance How the process of tax avoidance and evasion is controlled and defeated? Methodology Research Design In this scenario, a design that is non-experimental in nature is use to collect, as well as evaluate data. A standard questionnaire will be structure to extract information from various officials, consultants, and taxpayers. A qualitative, as well as quantitative research utilized to shed light on the behavior of the taxpayers. Moreover, the opinions and views of the tax consultants will be use to comment on the avoidance and evasion process. The questionnaire will be prepared in a manner that will stress on the critical part and enhances the prospect of the research. Moreover, researches carried out by scholars will be referring to gather relevant information. Quantitative method A research is formal and systematic in nature where numbers are use to provide relevant information. This method helps to provide relevant information on variables that examines the links between variables and ascertain the cause and effect of such issues. The quantitative part of this research includes the questionnaires administration to provide relevant findings on the influence of tax evasion on the economy. Qualitative method This research aims at studying of the natural settings that aims to predict and clear the terms. This research aims to penetrate to the greater value that describes the topic. It takes concern of the interpretative approach and provides strong priority to the data contribution. The view of the respondent based on the beliefs utilized to come to a decision that will have a strong bearing on tax evasion and avoidance. Research Population The population of the research work will contain of the tax consultants and taxpayers. The research conducted at the filing centers and offices. Moreover, taxpayer from various organizations will be included. The entire population of UK cannot be studied, as the population size is huge. Sampling technique is utilized because cost is less, collection of data is fast, and the data set is less. This leads to homogeneity and enhances the accuracy, as well as the quality of data. The sample size of 60 will be random in nature and taken into assumption that all are well verse with the knowledge of tax. Data Gathering process This research work includes the following question to gather data: There were two sections. Section A comprises of four question that attempts to gather relevant information about the respondents, as well as the organization. The first question of section B strives the respondent category while the other 19 aims to extract basic information relating to tax avoidance. Methods of tax avoidance The utilization of legal loopholes or legal privileges that is providing to a citizen or company by their government called tax avoidance. It is the legal right of a person given by the government in order to minimize the tax burden and level of tax evasion but it takes place usually in contrast to the purpose of tax laws. For example, strategic planning where arrangement of financial affairs take place in such a way so that tax liabilities can be minimized like taking benefits from tax credits or employing tax deductions (Baldacchino Mertram, 2009). Other methods employed by companies and individuals of United Kingdom are: Tax avoidance through change of country and DTAA In order to minimize tax burden, individuals constantly travel to different countries or shifts permanently to countries having lower or no taxation policies. Such a country is referring as tax havens. However, in the current scenario, countries like UK have realized the significant loss of revenue through such method and as a result; they are taxing companies and individuals on every income earned by them throughout the whole world. A policy where companies and individuals are tax by the country of their origin and country of their residence called double taxation. Countries like UK have initiated taxes on earned income or income realized within the country irrespective of the country of the firm has or individual is residence. Although this policy has been adopted by many countries, there are countries who neglect such treaties with other countries especially tax havens (Forbes, 2005). Manipulation of transfer price The act of pricing goods, services and intangibles when the same provided for consumption to a related party like subsidiary. This can either be market-based that is equal to what is charged in the markets for similar goods or it can also be non-market based. There can be both external and internal reasons for transfer pricing (Emmanuel Mehafdi, 1994). External reasons include tariffs and taxes while internal reason includes performance monitoring and motivating managers. Transfer pricing has become one of the main weapons used by UK companies and it depicts a manipulation idea that exists between the enterprises that are related to each other. In UK, transfer pricing takes place between related enterprises like parent companies and their subsidiaries or between same parent companies (Muchlinski, 1999). According to studies, transfer pricing in UK happen between parent companies and foreign affiliates. The manipulation of transfer pricing is mainly done to eliminate before tax profi t and increase after tax profit of MNE. It helps to transfer funds to such an entity that is lacking in liquidity. In the case of Valium and Librium in UK, the mechanism of transfer pricing was used when their prices were high. When a parent company namely Hoffman-La-Roche was established, prices were manipulated on specifically those transactions where products of Roche were ordered. Due to this, the prices of Valium were slashed by 26% and Librium by 40% respectively. Shell Holding Companies These can be found in such places where an enlarged network of tax is present and which provides a low rate of capital gain and dividend. This is one of the major methods adopted by companies of UK to avoid tax (Cooper, 1993). The holding company can be a shell company that is associated with other operations rather than real production or trading. Literature Analysis Although the matter of tax avoidance represents a huge problem for developing and developed countries like UK, data and literature related to this matter are very limited. This can be partly because the extent of tax avoidance is very hard to be predicting because phenomenas are difficult to observe and thus precise data is missing (Castells, 2000). Therefore, there are no empirical findings that portray a clearer picture on the size of this problem and importance of several kinds of tax avoidance as discussed above. However, government analysts who work with HMRC produce a tax gap of UK in line with protocols, principles, and values. These analysts to obtain annual estimates that are revised as soon as fresh data flashes use various analytical methods and range of external and internal data. The tax gap of UK is estimated to be around 122 billion a year that has increased since 2010. The amount of loss per year estimated that time was 95 billion with 25 billion of taxes owed at any particular time. In the current scenario, this annual loss estimated to increase to a total of 122 billion. This gap is very important because 122 billion in a year is just less than the annual budget for NHS. In other words, it is significant enough to cover total cost of education in UK with more than 20 billion still left over. This tax gap is the difference between tax amount that must be paid in UK and tax amount that is originally paid. It comprises of tax evasion and avoidance that is known to be owed but is paid late or never paid. Studies estimate that this avoidance of tax can cause cost of 19 billion in a year to UK and unpaid taxes can collectively result in loss of revenues upto 18billion in a year. Estimates on loss on revenue in developing countries due to profit shift can vary between US$34 billion and US$160 billion in a single year. According to GFI (Global Financial Integrity), developing countries can lose between US$858 billion to US$1.05 trillion in a year due to flow of illicit finance, that is money illegally transferred, utilized or earned. Furthermore, there are several renowned companies who have come under the observation of tax authorities taking into consideration their level of corporate tax (Moffett et. al, 2011). These companies are namely: Taking into consideration, the research conducted for the purpose of measurement of avoidance of tax, it was observe that very little Amazon was paying amount of tax for the year between 2009 and 2011. Amazon came under the observation of tax authorities because it had huge sales of 3.35 billion in the year 2011 but still the tax paid by it was only 1.8 million. Amazon UK employs staff of more than 15000 people and is highly recognized for its service to the Luxembourg Company. The UK unit of Google paid around 6 million to the treasury in the year 2011 but it had a turnover of 395 million that attracted the attention of authorities. Even in 2009, it had a tax rate of 2.5% on the non-US gains but most of these non-US sales of Google were billed in Ireland (Dharmapala Hines, 2009). For example, Google Ireland paid for various services provided by the staff of 1300 people in UK but most of the sales (3.2 billion) in UK was scattered through Ireland. In 2011, Starbucks obtained massive sales of 400 million in UK but it paid no corporation tax. According to the researches, Starbucks transferred some amount of its money to a Dutch sister company through payments in royalty and bought coffee beans from Switzerland. Furthermore, it paid high rates of interest to borrow from other parts of the business (Christian, 2013). According to the reports, Apple furnished an effective tax rate of around 2.5% on its non-US gains that is approximately 60% of the total gains. It also had its sales scattered through subsidiaries of Ireland. An investigation by a US Senate stated that the arrangements of tax made my apple do not reflect its business operations (Baldacchino Bertmen, 2009). This measurement portrays a clearer picture on the diversification of the problem not only in UK but also throughout the whole world. It must however be noted that underlying assumptions and estimates can vary widely and hence they are neither comparable nor reliable. Altogether, it must not be ignored that avoidance of tax has surely furnished a major problem that is slowly spreading and destroying every economy (Christian, 2013). Encountering such tax gap can never be possible but with political support, serious and authentic steps initiated to address the issues. Reasons for tax avoidance and ethical issues There are numerous reasons regarding tax avoidance and evasion. Understanding of these reasons is vital because it helps to develop effective proposals that can encounter such tax issues. These reasons can be divided into two parts. The first part consists of matters that can negatively affect taxpayers compliance with taxation policies while the second part consists of reasons for ineffective capacities of fiscal courts and tax administration in order to enforce tax policies (Murphy, 2008). Low level of compliance Low qualities of service in return for the taxes paid Citizens of not only UK but also every other country expect that some kind of benefit can be obtained in return for the taxes they have paid. Nevertheless, if the authorities fail to provide or provides insufficiently even the basic amenities to them, they will hesitate to pay taxes and tax avoidance or evasion may be the outcome (Gammie, 2008). Lack of accountability and transparency in use of public resources leads to distrust within the public with respect to government as well as the tax system. Thus, it also increases the willingness to avoid taxes (Murphy, 2008). Because of high corruption levels, corporations and individuals become uncertain whether the taxes paid by them are employed for financing public goods and services or not, thereby leading to tax avoidance (Blyar, 2005) Powerful fiscal courts are important to safeguard the rights of taxpayers but if the legal jurisdiction itself does not operate according to the law, citizens start fearing of discrimination, arbitrarin ess etc. Furthermore, lack of law minimizes the transparency level of public action and initiates distrust among people (Dalsgaard, 2005). Enforcement of weak tax laws Ineffectiveness in tax collection Many developing countries face complexities with regard to tax collection. Although with due passage of time, some progress made but still proper functioning of taxation policies pose an acute difficulty in these countries. Problems regarding ineffectiveness of tax collection also arise from the organizational system of tax administration and its association with finance ministry (Murphy, 2008). Inefficiency in prosecuting and detecting unfair tax practices An appropriate body of tax investigation is required for prosecuting and detecting cases of unfair tax practices. Lack of efficient abilities in administration of tax minimizes the probability of tax detection that again induces the decision of taxpayers, whether to avoid tax or not (Castells, 2011). Proposal or strategies to prevent tax avoidance Few strategies can be employed against the tax avoidance practice. The following proposals employed by every country. These include: Providing opportunities to taxpayers to declare what they owe In relation to the UK government, campaigns operated to tell people that they must inform HMRC of what they accurately owe atleast before they come under observation. So far, HMRC has raised 611 million from voluntary disclosures and around 395 million from huge number of follow-up operations (Murphy, 2012). Judicial approach HMRC has been taking strict legal actions against those who do not come forward and disclose their income. Enhanced allocation of resources is being done so that the speed and number of cases related to tax avoidance and evasion can be brought up before the civil and criminal courts. Even local task forces are being set up that purposes to deal with tax frauds using both civil and criminal powers (Murphy, 2012). With due passage of time, more people are prosecuted who avoid tax. Prevention of avoidance mainly by MNCs Few multinational companies like Google, Amazon etc have avoid paying taxes by shifting gains away from the place where business activities created such profits. This process is called BEPS (base erosion and profit shifting). International tax standards have not been altered since many years and it is high time to update such standards so that tax avoidance can be prevented Fuest et. al, 2007). Even more people must be recruited by HMRC to recognize risks associated with large businesses. Use of data and new technology Investment must be done in new data and innovative technologies so that avoidance risks and frauds can successfully be recognized (Avi, 1995). For example, UK had gained an extra 1.4 billion of tax after investing 45 million in these operations. Dealing with tax avoidance schemes Legislation must be design so that the scope for tax avoidance minimized. In UK, government has initiated a GAAR (General Anti-Abuse Rule) which purposes to prevent abusive and artificial tax avoidance schemes. New measures are framed so that tax advisers who sell aggressive and contrived tax avoidance schemes can be dealt (Avery, 1999). Even settlement opportunities introduced so that taxpayers can be encouraged to agree their tax position with the government. Other relevant proposals include investigation of the determinants of tax payments made by individual taxpayers by using micro data. Secondly, the availability of household data is less and this attempt can be benefitting for firms. For instance, various national databases can provide significant details on the operations of MNCs in developing countries (Fuest et. al, 2007). Recommendation After a deep analysis and research on tax avoidance in the form of interviews, literature review and other resources, it can be said that taxation is essential for the progress of the entire country. A careful evaluation projects that majority of the tax payers are well known to the system of tax. The presence of qualified tax consultants makes the work easier and hence, the tax evasion is high. Corporations, as well as individuals indulge in tax evasion to have less burden of debt. From the research, it can be said that a strong grasp of the regulators are needed and awareness should be done at the optimum level to ensure that the citizens are aware of the ill effects and do not indulge in any activity that harm the economy as a whole. Conclusion There remains no doubt that tax avoidance is widespread and it can provide several problems to those related with public finance issues. There are few evidences that aggressive retail marketing of tax avoidance goods have significantly increased in these years but as a matter of fact, avoidance activities are by their nature ad-hoc and opportunistic. Simply enhancing the price of avoidance by increased regulation or through effective containment cannot choke off demand (Christian, 2008). Even though the problems created by tax, avoidance and evasion are so wide, yet there remains very less data and literature concerning the topic. Furthermore, the strategies and proposals suggested through this assignment is relevant but is practiced by developed countries. Developing and underdeveloped countries lack reluctance to take such steps. Tax evasion is a big problem and indicates that the tax system has loopholes that are allowing such acts. It is a big issue and has led to severe problems (Adam Graham, 1999). Tax avoidance and tax evasion proves to be a major problem to the developed and developing countries and there is little data on such topic. However, it needs to be noted that the problem of tax avoidance and evasion is impossible to consider because of the lack of data. Until now, hardly any empirical findings provide a proper frame of various kinds of evasion and avoidance. The problem of tax evasion depends on the combination of certain factors (Aaronson, 2011). It is important to have a particular one-size fits all plan for considering the tax evasion and avoidance in the developing world. It is important that actions are needed at the national and international level and can be implemented when the measurements are done at the international level. References Aaronson, G 2011, GAAR Study: A study to consider whether a general anti-avoidance rule should be introduced into the UK tax system, Edinburgh Dublin Adam C Graham P 1999, Transfer Pricing: A UK Perspective, Butterworths London: Edinburgh Dublin. Avery J.J 1996, Tax law: rules or principles?, Fiscal Studies, vol. 17, no. 3, pp. 63-89 Avi Y 1995, The International Implications of Tax-Reform, Tax Notes, vol. 12, no. 2, pp. 913 Bair, J 2005, Global Capitalism and Commodity Chains: Looking Back, Going Forward. Competition and Change, vol. 9, no. 2, pp. 153-180 Baldacchino, G. and Bertram, G 2009, The Beak of the Finch: Insights into the Economic Development of Small Economies The Round Table, The Commonwealth Journal of International Affairs, vol. 98, no. 2, pp. 141-160 Castells, M 2000, The Rise of the Network Society, Oxford: John Wiley and Sons Ltd. Christian, A 2008, Death and taxes: The true toll of tax dodging. Oxford Press. Christian, A 2013, who pays the price? Hunger: the hidden cost of tax injustice, Mosby-Year Book. Cooper, G 1993, Themes and issues in tax simplification, Australian Tax Forum, vol. 31, no. 2, pp. 417-460. Dalsgaard, T 2005, U.S. Tax Reform: An Overview of the Current Debate and Policy Options. IMF Working Paper, vol. 9, no. 2, pp.22-45 Dharmapala, D. Hines, J 2009, Which countries become tax havens?, Journal of Public Economics, vol. 93, no. 2, pp. 10581068 Emmanuel, C. R and Mehafdi, M 1994, Transfer Pricing, Academic Press Harcourt Brace and Company, Publishers. Forbes, S 2005, Flat Tax Revolution, Regnery Publishing. Fuest, C., Peichl, A. Schaefer, T. 2007, Is a Flat Tax Feasible in a Grown-up Welfare State?, IZA Discussion Paper, vol.7, no. 2, pp. 221-232 Gammie, M 2008, Tax simplification, Green Budget. Moffett, M. Stonehill, A. and Eiteman, D 2011, Fundamentals of Multinational Finance, Cambridge USA Muchlinski, P 1999, Multinational Enterprises and the Law, Cambridge USA. Murphy, R 2008, The Missing Billions: The UK Tax Gap, TUC. Murphy, R 2012, Why are they increasing the tax gap?, Public and Commercial Services Union, vol. 2,no. 1, pp. 10-22

Misconceptions of African Culture and Philosophy free essay sample

This paper is a critical analysis of the common misconceptions regarding the ancient African civilization. This paper argues that there are many misconceptions regarding Africa as a ?dark continent?. On the contrary, the author attempts to prove that there is sufficient evidence that shows Africa as the basis of ancient Greek philosophy. Contents Introduction European Thoughts on African Culture African Influence on European Culture The Destruction of African Culture Conclusion The European way of thinking about Africa is the conventional way of thinking. Before the surge of the study of African philosophy in the late 20th century, Africans were thought of as savages. Their civilization was believed to lack reason, logical, philosophy and any sort of noteworthy ancient culture. Many misconceptions about African culture can be attributed to the work of G.W.F. Hegel, a European historian. His analysis revolves around questioning the essence of history itself. He concretely argues that reason is the driving force in the universe. We will write a custom essay sample on Misconceptions of African Culture and Philosophy or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page That is, without reason, nothing exists.