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INFO: Full form for CBT is Corporation Business Tax in Income Tax category
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Americans for Tax Reform (ATR) is a politically conservative U.S. advocacy group whose stated goal is "a system in which taxes are simpler, flatter, more visible, and lower than they are today." According to ATR, "The government's power to control one's life derives from its power to tax. We believe that power should be minimized." The organization is known for its "Taxpayer Protection Pledge", which asks candidates for federal and state office to commit themselves in writing to oppose all tax increases. The founder and president of ATR is Grover Norquist, a conservative tax activist.

INFO: Full form for STPI is Service Tax Performance Index in Income Tax category
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INFO: Full form for NIIT is Net Investment Income Tax in Income Tax category
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INFO: Full form for ETF is Extra Tax Frustrations in Income Tax category
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INFO: Full form for TRS is Tax Reduction Services in Income Tax category
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India's Income Tax Appellate Tribunal (ITAT) was set up on 25 January 1941, and it was the first experiment in tribunalization in the history of India. It is second appellate authority under the direct taxes and first independent forum in its appellate hierarchy. The orders passed by the ITAT can be subjected to appellate challenge, on substantial questions of law, before the respective High Court.

With a view to ensure highest degree of independence of the ITAT, it functions under the Department of Legal Affairs in the Ministry of Law and Justice, and is kept away from any kind of control by the Ministry of Finance.

The appeals before the Income Tax Appellate Tribunal are generally heard by a division bench- consisting of one judicial member and one accountant member. In cases involving assessed income of less than₹15 lakh (US$20,000), however, any one Member, though with a work experience of minimum five years in the Tribunal, can decide the appeals in a single member bench as well. Monetary limit for deciding an appeal by a single member Bench of ITAT enhanced from ₹15 lakh (US$20,000) to ₹50 lakh (US$66,000) in 2016 Union budget of India. In case of conflict of opinions by the division benches on the issues involved in an appeal, the appeals are sometimes heard by the special benches consisting of three of more members- at least one of which must be a judicial member and at least one of which must be an accountant member.

The Indian Income Tax Appellate Tribunal is considered to be a very successful experiment in tribunalization and is often cited to justify more steps in this direction.

The Tax Policy Center (TPC), officially the Urban-Brookings Tax Policy Center, is a nonpartisan think tank based in Washington D.C. A joint venture of the Urban Institute and the Brookings Institution, it aims to provide independent analyses of current and longer-term tax issues, and to communicate its analyses to the public and to policymakers. TPC combines national specialists in tax, expenditure, budget policy, and microsimulation modeling to concentrate on five overarching areas of tax policy: fair, simple and efficient taxation, social policy in the tax code, business tax reform, long-term implications of tax and budget choices, and state tax issues.

A fringe benefits tax (FBT) is taxation of most, but not all fringe benefits, which are generally non-cash employee benefits. The rationale behind FBT is that it helps restore equity and fairness to those employees who do not receive such benefits, and allows a Federal Government to more fairly assess taxpayer entitlement to government benefits, or liability to government taxes or levies.

This kind of taxation is done in a number of countries and the applicable laws vary. See the corresponding articles for details.

INFO: Full form for FST is Federal Sales Tax in Income Tax category
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INFO: Full form for PIT is Progressive Income Tax in Income Tax category
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INFO: Full form for DTA is Department of Tax Administration in Income Tax category
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INFO: Full form for DTL is Deferred Tax Liability in Income Tax category
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In a tax system, the tax rate is the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statutory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive.

A financial transaction tax is a levy on a specific type of financial transaction for a particular purpose. The concept has been most commonly associated with the financial sector; it is not usually considered to include consumption taxes paid by consumers.

A transaction tax is not a levy on financial institutions per se; rather, it is charged only on the specific transactions that are designated as taxable. So if an institution never carries out the taxable transaction, then it will never be subject to the transaction tax. Furthermore, if an institution carries out only one such transaction, then it will only be taxed for that one transaction. As such, this tax is neither a financial activities tax (FAT), nor a Financial stability contribution (FSC), or "bank tax", for example. This clarification is important in discussions about using a financial transaction tax as a tool to selectively discourage excessive speculation without discouraging any other activity (as John Maynard Keynes originally envisioned it in 1936).

There are several types of financial transaction taxes. Each has its own purpose. Some have been implemented, while some are only proposals. Concepts are found in various organizations and regions around the world. Some are domestic and meant to be used within one nation; whereas some are multinational. In 2011 there were 40 countries that made use of FTT, together raising $38 billion (€29bn).

Insurance Premium Tax (IPT) is a type of indirect tax levied on general insurance premiums in the United Kingdom.

INFO: Full form for IPT is Insurance Premium Tax (uk) in Income Tax category
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INFO: Full form for ALE is Applicable Large Employer in Income Tax category
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INFO: Full form for TRS is Tax Refund System in Income Tax category
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INFO: Full form for NITP is National Institute of Tax Professionals in Income Tax category
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The Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system, superannuation legislation, and other associated matters. Responsibility for the operations of the ATO are within the portfolio of the Treasurer of Australia and the Treasury.

As the Australian government's principal revenue collection body, the ATO collects income tax, goods and services tax (GST) and other federal taxes. The ATO also has responsibility for managing the Australian Business Register, delivering the Higher Education Loan Program, delivering many Australian government payments and administering key components of Australia's superannuation system.