Self-Assessment

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Self-Assessment

In taxation, any system that allows the individual taxpayer to determine how much he/she owes in taxes. In a self-assessment, the taxpayer declares his/her income, makes deductions and credits, and arrives at the amount owed. A self-assessment is subject to review (and perhaps an audit) by the tax authorities.
References in periodicals archive ?
The ABOG pilot proposes to integrate the self-assessment and external assessment MOC requirements to allow diplomates to continuously demonstrate their knowledge of the specialty.
Alternative assessment includes performance assessment, portfolio assessment, students' self-assessment, peer-assessment, and so forth (Huerta-Macias, 1995).
The overall agreement between self-assessments and nurse assessments was 81%.
PHASE 3- Offering students feedback on their self-assessments.
These self-assessments review US observance and compliance with four international standards and core principles," it said.
ABSTRACT Developing confidence in self-assessment is an important skill in becoming a self-regulated learner.
Unfortunately, school boards and administrators often throw up self-assessment and evaluation instruments in a similar fashion, to see what sticks or what's effective.
First, students must understand that their self-assessments do not influence the grades they receive.
In fact, most self-assessments use words like inventory indicator, tool, instrument, sorter, etc.
All board directors, elected officers, and the chief staff executive should complete the self-assessment evaluation.
Guidelines is a road map for monitoring a firm's tax practice, either through a self-assessment or on a firm-on-firm basis.
Disadvantages mentioned were difficulty of measuring results, potential for inaccurate self-assessments and the possibility of abuse.