|Jurisdiction||New York City|
The New York City Department of Finance (DOF) is the revenue service, taxation agency and recorder of deeds of the government of New York City.Its Parking Violations Bureau is an administrative court that adjudicates parking violations, while its Sheriff's Office is the city's primary civil law enforcement agency.
The Department of Finance (DOF) collects more than $33.2 billion in revenue for the City and values more than one million properties worth a total market value of $988 billion. In addition, DOF also:
Through the Mayor's Office of Pensions and Investments, the Department of Finance also advises the Administration on the City's $160 billion pension system and $15 billion deferred compensation plan.
In 1986 the department's Parking Violations Bureau was at the center of a corruption scheme involving kickbacks (bribes) over the selection of hand-held computers for issuing traffic summonses.
The United States of America has separate federal, state, and local governments with taxes imposed at each of these levels. Taxes are levied on income, payroll, property, sales, capital gains, dividends, imports, estates and gifts, as well as various fees. In 2010, taxes collected by federal, state, and municipal governments amounted to 24.8% of GDP. In the OECD, only Chile and Mexico are taxed less as a share of their GDP.
The Department of the Treasury (USDT) is the national treasury of the federal government of the United States where it serves as an executive department. The department oversees the Bureau of Engraving and Printing, and the U.S. Mint; these two agencies are responsible for printing all paper currency and coins, while the Treasury executes its circulation in the domestic fiscal system. The USDT collects all federal taxes through the Internal Revenue Service; manages U.S. government debt instruments; licenses and supervises banks and thrift institutions; and advises the legislative and executive branches on matters of fiscal policy. The Department is administered by the Secretary of the Treasury, who is a member of the Cabinet. The Treasurer of the United States has limited statutory duties, but advises the Secretary on various matters such as coinage and currency production. Signatures of both officials appear on all Federal Reserve notes.
The Alcohol and Tobacco Tax and Trade Bureau, statutorily named the Tax and Trade Bureau and frequently shortened to TTB, is a bureau of the United States Department of the Treasury, which regulates and collects taxes on trade and imports of alcohol, tobacco, and firearms within the United States.
Her Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support and the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.
A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is applied not where a product or service was sold but where a merchant bought a product or service and then converted it for its own use, without having paid tax when it was initially purchased. Use taxes are functionally equivalent to sales taxes. They are typically levied upon the use, storage, enjoyment, or other consumption in the state of tangible personal property that has not been subjected to a sales tax.
Internal Revenue Service, Criminal Investigation (IRS-CI) is the federal law enforcement agency responsible for investigating potential criminal violations of the U.S. Internal Revenue Code and related financial crimes, such as money laundering, currency violations, tax-related identity theft fraud, and terrorist financing that adversely affect tax administration. While other federal agencies also have investigative jurisdiction for money laundering and some Bank Secrecy Act violations, IRS-CI is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code, in a manner intended to foster confidence in the tax system and deter violations of tax law. Criminal Investigation is a division of the Internal Revenue Service, which in turn is a bureau within the United States Department of the Treasury.
The Bureau of Internal Revenue(Filipino: Kawanihan ng Rentas Internas, or BIR) is an agency of Department of Finance. BIR collects more than half of the total revenues of the government. Caesar Dulay is the current Commissioner of BIR.
The New York City Sheriff's Office (NYSO), officially the Office of the Sheriff of the City of New York, is the primary civil law enforcement agency for New York City. The Sheriff's Office is a division of the New York City Department of Finance, operating as an enforcement arm. As the city's chief civil law enforcement agency concerning the New York State Court System, the Sheriff's Office enforces a variety of mandates, orders, warrants and decrees issued by courts. Enforcement tools include evictions, seizure of property, arrests and garnishments. Auctions are conducted for property the agency seizes and levies upon. The Sheriff's Office handles criminal investigations concerning cigarette tax enforcement, real property/deed fraud, synthetic narcotics sales and other matters deemed necessary by the Department of Finance.
The Pennsylvania State Treasurer is the head of the Pennsylvania Treasury Department, an independent department of state government. The state treasurer is elected every four years. Treasurers are limited to two consecutive terms.
The Wisconsin Department of Revenue (DOR) is an agency of the Wisconsin state government responsible for the administration of all tax laws, as well as valuing property and overseeing the wholesale distribution of alcoholic beverages and enforcement of liquor laws. The Department also administers the state's unclaimed property program and the state lottery.
The Oklahoma Tax Commission (OTC) is the Oklahoma state government agency that collects taxes and enforces the taxation and revenue laws of the state. The Commission is composed of three members appointed by the Governor of Oklahoma and confirmed by the Oklahoma Senate. The Commissioners are charged with oversight of the agency but appoint an Executive Director to serve as the chief administrative officer of the Commission and to oversee the general practices of the Commission.
The Internal Revenue Service (IRS) is the revenue service of the United States federal government. The government agency is a bureau of the Department of the Treasury, and is under the immediate direction of the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The IRS is responsible for collecting taxes and administering the Internal Revenue Code, the main body of federal statutory tax law of the United States. The duties of the IRS include providing tax assistance to taxpayers and pursuing and resolving instances of erroneous or fraudulent tax filings. The IRS has also overseen various benefits programs, and enforces portions of the Affordable Care Act.
Most local governments in the United States impose a property tax, also known as a millage rate, as a principal source of revenue. This tax may be imposed on real estate or personal property. The tax is nearly always computed as the fair market value of the property times an assessment ratio times a tax rate, and is generally an obligation of the owner of the property. Values are determined by local officials, and may be disputed by property owners. For the taxing authority, one advantage of the property tax over the sales tax or income tax is that the revenue always equals the tax levy, unlike the other taxes. The property tax typically produces the required revenue for municipalities' tax levies. A disadvantage to the taxpayer is that the tax liability is fixed, while the taxpayer's income is not.
The Ministry of Finance of Ukraine is a central executive agency in Ukraine charged with developing and implementing national financial and budget policies, and with defining national policies in customs and taxation. The ministry is responsible for ensuring that the state has enough resources to perform its functions and that financial policies promote economic growth.
Fiscal policy refers to the "measures employed by governments to stabilize the economy, specifically by manipulating the levels and allocations of taxes and government expenditures. Fiscal measures are frequently used in tandem with monetary policy to achieve certain goals." In the Philippines, this is characterized by continuous and increasing levels of debt and budget deficits, though there have been improvements in the last few years.
The Ministry of Finance, abbreviated MOF, is a ministry of the Government of Malaysia that is charged with the responsibility for government expenditure and revenue raising. The ministry's role is to develop economic policy and prepare the Malaysian federal budget. The Ministry of Finance also oversees financial legislation and regulation. Each year in October, the Minister of Finance presents the Malaysian federal budget to the Parliament.
The New York City Office of Administrative Trials and Hearings (OATH) is an administrative office of the New York City government. It is a non-mayoral executive agency and is not part of the state Unified Court System.
The New York City Mayor's Office of Management and Budget, formerly New York City Office of Management and Budget, is the New York City government's chief financial agency, organized as part of the New York City Mayor's office. OMB staff, under the direction of the Mayor and the Budget Director, assemble and oversee the expense, revenue, and capital budgets for the city. The City of New York funds the activities of approximately 70 agencies with more than 300,000 full-time and full-time equivalent employees, for a Fiscal Year 2018 total of $86 billion.