In Canada, taxation is a prerogative shared between the federal government and the various provincial and territorial legislatures.
In the United Kingdom, taxation may involve payments to at least three different levels of government: central government, devolved governments and local government. Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds, business rates in England, Council Tax and increasingly from fees and charges such as those for on-street parking. In the fiscal year 2014–15, total government revenue was forecast to be £648 billion, or 37.7 per cent of GDP, with net taxes and National Insurance contributions standing at £606 billion.
Taxes in New Zealand are collected at a national level by the Inland Revenue Department (IRD) on behalf of the New Zealand Government. National taxes are levied on personal and business income, and on the supply of goods and services. Capital gains tax applies in limited situations, such as the sale of some rental properties within 10 years of purchase. Some "gains" such as profits on the sale of patent rights are deemed to be income – income tax does apply to property transactions in certain circumstances, particularly speculation. There are currently no land taxes, but local property taxes (rates) are managed and collected by local authorities. Some goods and services carry a specific tax, referred to as an excise or a duty, such as alcohol excise or gaming duty. These are collected by a range of government agencies such as the New Zealand Customs Service. There is no social security (payroll) tax.
The Finance Act 2004 is an Act of the Parliament of the United Kingdom. It prescribes changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax. It enacts the 2004 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
Taxes in India are levied by the Central Government and the State Governments by virtue of powers conferred to them from the Constitution of India. Some minor taxes are also levied by the local authorities such as the Municipality.
The Finance Act 1997 is an Act of the Parliament of the United Kingdom enacting the 1997 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
The Finance Act 1998 is an Act of the United Kingdom Parliament prescribing changes to Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax. It enacts the 1998 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 1999 is an Act of the United Kingdom Parliament prescribing changes to Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax. It enacts the 1999 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2003 is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax. It enacts the 2003 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2002 (c.23) is an Act of the Parliament of the United Kingdom prescribing changes to excise duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax. It enacts the 2002 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2001 is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax. It enacts the 2001 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2000 is an Act of the Parliament of the United Kingdom prescribing changes to excise duties, Value Added Tax, Income Tax, Corporation Tax, Stamp Duty and Capital Gains Tax. It enacts the 2000 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2006 is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax. It enacts the 2006 Budget speech made by Chancellor of the Exchequer Gordon Brown to the Parliament of the United Kingdom.
The Finance Act 2007 is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax. It enacts the Budget of 21 March 2007.
Taxation in Norway is levied by the central government, the county municipality and the municipality. In 2012 the total tax revenue was 42.2% of the gross domestic product (GDP). Many direct and indirect taxes exist. The most important taxes – in terms of revenue – are VAT, income tax in the petroleum sector, employers' social security contributions and tax on "ordinary income" for persons. Most direct taxes are collected by the Norwegian Tax Administration and most indirect taxes are collected by the Norwegian Customs and Excise Authorities.
The Finance Act 2012 is an Act of the Parliament of the United Kingdom enacting the 2012 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
The Finance Act 2010 is an act of the Parliament of the United Kingdom enacting the March 2010 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. However, in 2010 there was a second budget in June. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
The Finance (No.2) Act 2010 is an Act of the Parliament of the United Kingdom enacting the June 2010 United Kingdom Budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. However, in 2010 there was an earlier budget in March. The respective year's Finance Act is the mechanism to enact the changes. Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.
The Finance Act 2015 is an Act of the Parliament of the United Kingdom enacting the 2015 United Kingdom budget. The Chancellor of the Exchequer delivers the annual budget speech outlining changes in spending, tax, duty and other financial matters. The respective year's Finance Act is the mechanism to enact the changes. Levels of excise duties, value-added tax, income tax, corporation tax and capital gains tax) are often modified.
The Land Tax was a land value tax levied in England from 1692 to 1963, though such taxes predate the best-known 1692 Act. It was abolished by the Finance Act 1963. Taxes on land date back to the Norman Conquest and beyond, and the Land Tax introduced in 1692 was a natural successor to taxation acts in 1671 and 1689, but the 1692 act "has been regarded as a turning point in the history of English revenue collection. It was from this Act that contemporaries and historians alike date what has come to be known as the eighteenth-century Land Tax". The land tax elements of the 1671, 1689 and 1692 Acts were limited to one year but the 1798 Act made the tax perpetual.
