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税法与会计Accounting coursework

所得税是我国经济财政政策的一部分。第一联邦所得税是由国会在1862颁布，是一场由政府发动的金融内战。内战所得税在1872年被撤销，但作为1894年的部分关税法，颁布了一个新的所得税。然而，接下来最高法院在1985年废除所得税。根据美国宪法规定的所得税，是直接用于部分财产收入的税收，不能没有分配随意按人口进行税务征收。1913年，美国批准了美国宪法第十六修正案，即现在的现代所得税（税务）。

现代的所得税法规的来源是法院的判决，判例法，立法，宪法的规定，与国际税法。所得税法规的目标是提高资源的政府，以减少经济中的收入不平等，促进均衡发展，从而推动经济的发展。

Tax Law And Accounting

Income tax is a part of the fiscal policy of our economy. The first federal income tax was imposed by Congress in 1862, to finance the waging of the Civil War. The Civil War income tax was repealed in 1872, but a new income tax was enacted as part of the 1894 Tariff Act. However, the Supreme Court struck down the income tax in 1895. It ruled that the portion of the income tax that applied to income on property was a direct tax that, under the United States constitution, could not be levied without apportioning the tax by population. In 1913, the states ratified the Sixteenth Amendment to the United States Constitution, which made possible modern income taxes (taxation). 

The sources of the modern income tax statutes are court decisions, case law, legislation, constitutional provisions, and international taxation laws. Objectives of the income tax statutes are to raise resources for the government, to reduce the inequalities of income in the economy, to promote the balanced development, and to give thrust to the strategic sectors of the economy for economic development (Pope, Anderson, and Kramer). 

If the economy is in recession, then the tax credit and tax cuts will increase the disposable income and thus increase the overall production of the economy. It will help in recovery of the economy. But one has to take care that increase in the disposable income should not be wasted on the conspicuous expenditure but utilized for the essential consumption expenditure. Then only it can lead to increase in the employment, which will lead to increase in real growth in national income. If the economy is overheated then the reverse strategy can be employed. 

Other changes to fiscal policy should be simultaneously pursued, that would have been more successful. Public spending, it is the most potent weapon to raise the consumption and to increase the economic growth. Increased government expenditure will open new job opportunities in the economy, which means creation of demand for goods and services. It can lead to pump priming, which means increase in private expenditure through an injection of fresh purchasing power in the form of an increase in public expenditure. Such expenditure should be progressively raised in the depression. 

Public Debt policy is that the government can reduce the public borrowing so that there are more resources with the public to increase the consumption. Efficient Administrative machinery is also needed to effectively implement the fiscal policy. 

Accounting is the means by which information about an enterprise is communicated and thus, is sometimes called the language of business. Many different users have need for accounting information in order to make important decisions. These users include investors, creditors, management, governmental agencies, labor unions, and others. Investors and other stakeholders in the firm need regular financial information to help them monitor the firm's progress. Thus, the financial r本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。