The UK Business Tax System for Small Business Research Paper

The UK Business Tax System for Small Business - Research Paper Example No-return systems are clearly feasible: thirty-six countries--including Germany, Japan, the United Kingdom, and several other industrialized nations--use some form f no-return system for at least some f their taxpayers (U.S. General Accounting Office [GAO], 1996). Moving to a no-return system, however, has implications for both the administrative and structural features f the tax system. Our goal in this paper is to identify and provide information on some f the major trade-offs involved. In exact withholding systems, the tax agency makes every effort to withhold the exact amount f taxes so that no end-of-year filing, payment, or refund is needed. Thirty-four countries operate exact withholding systems. These systems require taxpayers to report some minimal, nonfinancial information to either employers or the tax authorities. (In the United States, this would likely consist f items such as name, address, social security number, filing status, name, and social security number f spouse and dependents.) The proportion f taxpayers who have to file varies by country. About 90 percent f taxpayers eligible for final withholding in the United Kingdom did not have to file in 1991. In Germany in 1986 and in Japan in 1988-90, the corresponding figures were 46 and 63 percent, respectively. Moreover, even among wage earners, exact withholding can be difficult to apply accurately to everyone. Withholding errors can occur when earnings come from more than one source or when the taxpayer changes jobs, retires, marries, divorces, or has a child. These issues indicate the important interaction between tax structure and tax administration. If these tax systems had been set up to tax only wages, and to tax at a flat rate with no allowances, deductions, exemptions, or credits, exact withholding would work accurately for virtually everyone. Tax Agency Reconciliation Taxpayers may be relieved f the burden f filing even in systems that do not generate exact withholding. In tax agency reconciliation (TAR) systems, taxpayers can elect to have the tax agency prepare their return. Under a TAR system, tax filing occurs in four steps. Interested taxpayers provide basic information to the tax authority. Because withholding does not have to be exact, TAR systems may not place as great a burden on employers and other payers as exact withholding systems. Moreover, it may be easier in a TAR system to apply a progressive tax rate structure to a combination f income derived from different sources.  Ã‚  

Diseases in Grapevines that are Prevalent in Colder Climates Dissertation

Diseases in Grapevines that are Prevalent in Colder Climates - Dissertation Example Colder climates are often thought to be the most difficult for growing certain types of vines, and evidence suggests that â€Å"grape acreage increases in colder climates† (Smiley et al, 2008, p1) Therefore, the types of disease that affect vines in these climates may be more significant than ever. The diseases that infect vines growing in colder climates affect not only the land in which it is cultivated but they also have an influence on the biology and ecology of the place. Besides, it has a direct bearing on the economy of a nation and thus, the topic assumes great significance. Vines are one of the most important crops in the UK with the area that is dedicated to rising grapes increasing yearly by 2%. Like other plants, vines are also prone to by numerous pests and diseases. Some are more susceptible than others and it appears sensible to attempt and plant those which have better resistance to diseases and climatic conditions. Botrytis and Mildews are two of the major dis eases that affect grapevine cultivation in the UK, especially in Sussex and Kent, due to cold and moist conditions. However, these diseases are prevalent elsewhere also where the climate tends to be damp and extremely cold during winters. Another problem is that the presence of such diseases is very difficult to detect and by the time the farmer realizes that the plants are affected, it will be too late to take any remedial measures. As an alternative, most of the vineyards resort to pre-emptive spraying on a regular basis, to combat the problems of rotting, pests and mildew. Even farmers who are into organic production are forced to use spraying of copper and sulphur solution as a preventive measure. People prefer organic farm products on the premise that these are free of traces of pesticides and other chemicals but cultivating through this method involves the risk of the whole crop being destroyed if some precautionary spraying is not done. Grapes cultivated both in outdoor and i ndoor premises are exposed to various types of fungal diseases which mainly affect the fruit and leaves. The three major types of grape diseases  are powdery mildew, downy mildew, and grey. Thus, to become a successful viticulturist, one needs to take meticulous care in grooming the vines and take preventive measures against any possible diseases. Similarly, vineyards also remain exposed to birds or other animals that consume the fruits. However, the most unique problem with grape cultivation in England is that some varieties take a long time to ripen while others ripen too early and these are prone to being eaten by wasps. In smaller vineyards such problems can be addressed by putting cut-up stockings or tights over individual bunches but obviously on a large scale farms such endeavours are not practical. If properly groomed and maintained, most vineyards can produce high-quality and delicious fruit for decades without any problems from disease. Farmers need to keep the vineyard watered and healthy, with proper manicuring and by providing balanced manures. In most cases, the presence of diseases in commercial vineyards goes unobserved for years as these are very large in size and often it is difficult for farmers to scout vast areas for a thorough scrutiny of vines looking for the symptoms of any diseases. Thus, it become difficult to detect diseases such as pierces diseases and leaf roll virus etc and they remain untreated. Grapes are potentially rich sources of antioxidants and water. But the problem lies with the vines, upon