|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.
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits.
Recorder of deeds or Deeds registry is a government office tasked with maintaining public records and documents, especially records relating to real estate ownership that provide persons other than the owner of a property with real rights over that property.
The government of New York City, headquartered at New York City Hall in Lower Manhattan, is organized under the New York City Charter and provides for a "strong" mayor-council system. The mayor is elected to a four-year term and is responsible for the administration of city government. The New York City Council is a unicameral body consisting of 51 members, each elected from a geographic district, normally for four-year terms. All elected officials—other than those elected before 2010, who are limited to three consecutive terms—are subject to a two consecutive-term limit. The court system consists of two citywide courts and three statewide courts.
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:
The New York City Sheriff's Office (NYSO), officially the Office of the Sheriff of the City of New York, is the primary civil enforcement agency for New York City. The Sheriff's Office is a division of the New York City Department of Finance, operating as the civil enforcement arm. The Sheriff's Office is headed by a sheriff, who is appointed to the position by the mayor, unlike most sheriffs in New York State who are elected officials.
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.
A kickback is a form of negotiated bribery in which a commission is paid to the bribe-taker in exchange for services rendered. Generally speaking, the remuneration is negotiated ahead of time. The kickback varies from other kinds of bribes in that there is implied collusion between agents of the two parties, rather than one party extorting the bribe from the other. The purpose of the kickback is usually to encourage the other party to cooperate in the illegal scheme.
The New York State Department of Taxation and Finance (NYSDTF) is the department of the New York state government responsible for taxation and revenue, including handling all tax forms and publications, and dispersing tax revenue to other agencies and counties within New York State. The Department also has a law enforcement division, the New York State Office of Tax Enforcement. Its regulations are compiled in title 20 of the New York Codes, Rules and Regulations.
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.
The New York City Office of Administrative Trials and Hearings (OATH) is an administrative court of the New York City government. It is a non-mayoral executive agency and is not part of the state Unified Court System.
The Department of the Treasury (USDT) is an executive department and the treasury of the United States federal government. Established by an Act of Congress in 1789 to manage government revenue, the Treasury prints all paper currency and mints all coins in circulation through the Bureau of Engraving and Printing and the United States Mint, respectively; 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.
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.
Revenue NSW is an administrative division of the Government of New South Wales that has responsibility for collecting New South Wales taxes. Revenue NSW is an administrative division of the New South Wales Department of Finance, Services and Innovation, which itself is an agency of the New South Wales Treasury. It was rebranded from the Office of State Revenue (OSR) and its fines division the State Debt Recovery Office (SDRO) on 31 July 2017.
The municipal government of Toronto, corporately known as the City of Toronto, is a public corporation providing services to Toronto, Ontario, Canada. It is administered by 25 elected councillors who, along with the Mayor of Toronto, make up the Toronto City Council. Torontonians elect a new council every four years, in October.
The Philippines' Department of Finance (DOF) is the executive department of the Philippine government responsible for the formulation, institutionalization and administration of fiscal policies, management of the financial resources of the government, supervision of the revenue operations of all local government units, the review, approval and management of all public sector debt, and the rationalization, privatization and public accountability of corporations and assets owned, controlled or acquired by the government.
Internal Revenue Service, Criminal Investigation (IRS-CI) investigates potential criminal violations of the U.S. Internal Revenue Code and related financial crimes in a manner intended to foster confidence in the tax system and deter violations of tax law. While other federal agencies also have investigative jurisdiction for money laundering and some bank secrecy act violations, the Internal Revenue Service (IRS) is the only federal agency that can investigate potential criminal violations of the Internal Revenue Code.
The IRS Whistleblower Office is a branch of the United States Internal Revenue Service that will "process tips received from individuals, who spot tax problems in their workplace, while conducting day-to-day personal business or anywhere else they may be encountered." Tipsters should use IRS Form 211 to make a claim.
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 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 terms.
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.
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 Bureau of Customs is a Philippine government agency under the Department of Finance.
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.