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This is not a game - NATGIII day 8 by Whatsapokemon This is not a game - NATGIII day 8 by Whatsapokemon
Two things in life are certain - death and die.

The theme today was "Draw a pony playing a game/Draw a pony winning!"
For Pinkie Pie I imagine quite a lot of life is a game. It was only going to be one panel, but I couldn't resist.
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:icondeathofink:
DeathofInk Featured By Owner 4 days ago
Reality: it really really sucks! :(
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:icondreamyknightmare:
DreamyKnightMare Featured By Owner Jan 22, 2015  New member
Love this 😄
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:iconnightmaremaster000:
nightmaremaster000 Featured By Owner Dec 11, 2014
As a guy who just finished taking income tax and all the crap that comes with it. I wish it was fun, hell doing taxes with these guys would probably make it bearable.
Reply
:iconsockerboy129:
sockerboy129 Featured By Owner Mar 30, 2014
Ha! Cute on the 3rd panel
Pinkie if you want to do an RPG i can help you
Reply
:iconcalvinthedestroyer:
calvinthedestroyer Featured By Owner Feb 16, 2014
I died laughing when I saw this shared on FaceBook. oh my this is just too funny

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:iconfrostfauna:
Frostfauna Featured By Owner Feb 11, 2014
Dat last panel... So adorable! /)^3^(\
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:iconcolley:
colley Featured By Owner Feb 8, 2014  Hobbyist Traditional Artist
My girlfriend who works for the IRS has decreed that I contact you in regards to this piece and see if she might could get a print of it to hang in her office. 
Reply
:iconwhatsapokemon:
Whatsapokemon Featured By Owner Feb 8, 2014  Hobbyist Digital Artist
Haha, that's just too perfect.
I could do a print of it for you, but since I live in Australia the shipping would be pretty expensive (postage costs are stupidly high here).
I could also send you the original full resolution file for you to get printed yourself, it would probably be much cheaper and faster that way.
Reply
:iconcolley:
colley Featured By Owner Feb 8, 2014  Hobbyist Traditional Artist
That is also a valid option! :D Want me to private message her email?
Reply
:iconwhatsapokemon:
Whatsapokemon Featured By Owner Feb 9, 2014  Hobbyist Digital Artist
I can PM the file directly to you if you want. Maybe you can make it a surprise or something. :)
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:iconhackdlife:
hackdLife Featured By Owner Feb 5, 2014
brilliant
Reply
:iconcalamityb31:
CalamityB31 Featured By Owner Feb 5, 2014  Hobbyist Digital Artist
LOL -! ! ! TAx evasions! Lol [I don't think her DC will match up though]
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:icondr-studios:
DR-Studios Featured By Owner Jan 29, 2014  Professional General Artist
Omg... Awesome.
Reply
:icongjtproductions:
GJTProductions Featured By Owner Jan 21, 2014
Twilight is seriously regretting EVER teaching Pinkie Pie the pony counterpart of D&D right now. :XD:

(The comics showed Shining Armor as a player of that game in his high school years, so presumably he taught Twilight how to play it.)
Reply
:iconnhattminhh:
nhattminhh Featured By Owner Dec 11, 2013
Magic Missle? are you refering to EM in Elsword xD?

Reply
:icondemoras:
Demoras Featured By Owner Feb 4, 2014  Hobbyist General Artist
Whatsapokemon is referring to the tabletop roleplaying game Dungeons & Dragons.
Reply
:icondragolord19d:
DragoLord19D Featured By Owner Dec 7, 2013  Hobbyist Writer
Nope.
Reply
:iconcamrynthebrony:
camrynthebrony Featured By Owner Nov 15, 2013  Hobbyist Artist
scootfan213, I agree because what if in the future kids had to pay bills and/or do taxes? that would really suck...for them :)
Reply
:iconleohwzr:
LeoHwzr Featured By Owner Nov 24, 2013
Oh, its not that hard.  Get your W2, make an appointment then go to H&R block, answer the reps questions truthfully, pay what you owe then hundreds of dollars for you from a check in the mail
Reply
:iconcamrynthebrony:
camrynthebrony Featured By Owner Dec 18, 2013  Hobbyist Artist
yeh but if I had to, id b screwed
Reply
:iconleohwzr:
LeoHwzr Featured By Owner Dec 19, 2013
No... its not.  Get your W2 [They usually hand it to you at work], go to H&R Block and ask them to do your taxes, answer 5 or 6 questions, sign whatever applies, pay what you owe, get $100 maybe more in the mail.

Not to shill on H&R but they have an audit insurance program if they screw up and you wont be held liable.  Its seriously idiot proof.
Reply
:iconcamrynthebrony:
camrynthebrony Featured By Owner Dec 19, 2013  Hobbyist Artist
im in grade five for crying out loud, and suck at math, so I don't understand wat the heck ur saying!!!!!!!!!
Reply
:iconglitchintime:
GlitchInTime Featured By Owner Dec 20, 2013  Hobbyist General Artist

If your in fifth grade, did you lie to say you were 16+ to join this site?

If so you could go to jail for that by the way...

Reply
:iconcamrynthebrony:
camrynthebrony Featured By Owner Dec 21, 2013  Hobbyist Artist
my mom said I was allowed to, plus my neighbour is a police, and lets his kids ride bikes with no helmets. also, mind ur own business, it bothers me how others just jpin conversations that they were not in in the first place. btw plz don't reply, it will just count as bothering me.
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:iconleohwzr:
LeoHwzr Featured By Owner Dec 20, 2013
ugh, no math required
Reply
:iconcamrynthebrony:
camrynthebrony Featured By Owner Dec 21, 2013  Hobbyist Artist
STOP REPLYING I WAS JUST SAYING MY HONEST TO GOD OPINION SO SHUT UP
Reply
:iconscootfan213:
scootfan213 Featured By Owner Nov 1, 2013  Student Artist
i'm so glade i'm a kid so i don't have to deal with tax
Reply
:iconfirehawk6:
firehawk6 Featured By Owner Oct 20, 2013
foolish Pinkie Pie, there is no evading the omnipotent ATO! (Australian Taxation Office) (unless you're Gena Rhineheart)
Reply
:iconpineycreek:
PineyCreek Featured By Owner Oct 9, 2013  Hobbyist Writer
Somehow Pinkie I think the IRS would frown on an evasion.
Reply
:iconwheeljackson:
WheelJackson Featured By Owner Oct 5, 2013   General Artist
Aww! XD
Reply
:iconzelda-lover306:
Zelda-Lover306 Featured By Owner Oct 5, 2013
Quick, Pinkie, cast your vanishing spell!
Reply
:iconzdforrest:
ZDForrest Featured By Owner Oct 5, 2013  Student Writer
If only. 
Reply
:iconicesticker:
Icesticker Featured By Owner Oct 4, 2013
that pinkie in the last panel is soooooooooooooooooooooooo cute
Reply
:iconmittenstheninjakitty:
mittenstheninjakitty Featured By Owner Oct 4, 2013
You gotta love Pinkie :)
Reply
:iconmatty4z:
matty4z Featured By Owner Oct 4, 2013
this is how i feel every year i go see my tax agent lol
Reply
:iconzxy8:
zxy8 Featured By Owner Sep 15, 2013
Hahahahaha, lol XD
Reply
:iconthomaskimbler:
ThomasKimbler Featured By Owner Sep 12, 2013
Good god this is funny, why haven't I thought of this?
Reply
:iconwhatsapokemon:
Whatsapokemon Featured By Owner Sep 12, 2013  Hobbyist Digital Artist
I dunno, are you an accountant?
Reply
:iconthomaskimbler:
ThomasKimbler Featured By Owner Jan 22, 2014
Not yet.
Reply
:iconsevenofeleven:
sevenofeleven Featured By Owner Sep 12, 2013
Tax evasion rolls are so hard to do.

Magic missile only does 1d6 damage against expenses.

Looks great.
Reply
:iconorangecraz:
Orangecraz Featured By Owner Sep 22, 2013
And the armor class on them is -3 That doesn't even make sense!

(For those of you who don't get it, Armor class goes in reverse order of strength. For example an armor class of 4 is better than an armor class of 8 which is better than a 10.)
Reply
:iconnervouscited:
Nervouscited Featured By Owner Sep 29, 2013
Actually, D&D armor class hasn't worked that way since Third Edition was published in 2000. Nowadays, is the number an attacker needs to hit, so higher is better.
Reply
:iconorangecraz:
Orangecraz Featured By Owner Oct 7, 2013
But then the joke wouldn't make sense...
Reply
:iconsevenofeleven:
sevenofeleven Featured By Owner Sep 22, 2013
Some games do it that way.
The DnD based games did it that way.

Others, the values just go up.
Reply
:iconorangecraz:
Orangecraz Featured By Owner Sep 24, 2013
Yeah, that's what I based it on.
Reply
:iconredfiona99:
redfiona99 Featured By Owner Sep 12, 2013
This is perfect.  And I feel you, Pinkie.
Reply
:iconstuhp:
stuhp Featured By Owner Sep 9, 2013  Hobbyist Digital Artist
Can't help but feel bad for her :D
Clever take on the prompt!
Reply
:iconwhatsapokemon:
Whatsapokemon Featured By Owner Sep 9, 2013  Hobbyist Digital Artist
Haha, thanks. Taxes aren't fun. I was lamenting over having to do my tax return when I drew this.
Reply
:iconevilbob0:
Evilbob0 Featured By Owner Sep 23, 2013
Hope you didn't get too much of a tax return!

('Cuz you know, that would mean that you overpaid... and Uncle Sam basically got to use your money for free during that time it should have paid like, what is it now? a sad .01% interest?, on your money, )

And no, Pinkie. It's too late to do the evasion roll. You should have done it before when you were donating to charity, reporting capital loss, quirreling pre-tax income away into 401(k) or HSA, or you know even those other really obscure methods such as finagling with the capital gains of trusts and drone drone drone drone drone drone drone drone drone okay, really now? Are you seriously going to try to read all of this? Am I really that interesting to you? You know the whole point of minimizing text exercise is to trail off, right? No, I do NOT have any further financial tips for you. Look, if you're really that interested just take a personal finance class. I'm not certified to give financial advice, okay? Okay, this is getting ridiculous. Just stop. Stop. I'm not saying anymore. Really. Everything after this is complete nonsense. You know what? You win. Still not gone yet? *sigh* Fine. Here's something to get you on track since you actually read everything: evilbob0.deviantart.com HA! You thought I'd actually provide something? Fat chance! Fine. Let's compromise. What do YOU really want for reading this ridiculously long thing? What's that? There's no point in making text smaller because nobody can read it? FINE! Don't read it! It's not like I'm telling you to read it ANYHOW! YOU WIN! Here you go. I hope you're proud of yourself. It's from Wikipedia in case you don't notice, numbnuts Tax avoidance From Wikipedia, the free encyclopedia Taxation An aspect of fiscal policy Policies[show] Economics[show] Collection[show] Noncompliance[show] Distribution[show]  Types[show] International[show] Trade[show] By country[show] v t e Tax avoidance is the legal usage of the tax regime to one's own advantage, to reduce the amount of tax that is payable by means that are within the law. Tax sheltering is very similar, and tax havens are jurisdictions which facilitate reduced taxes. The term tax mitigation is sometimes used; its original use was by tax advisers as an alternative to the pejorative term tax avoidance. "Tax aggressive" strategies fall into the grey area between commonplace and well-accepted tax avoidance (such as purchasing municipal bonds in the United States) and evasion. However, the uses of these terms varies.[1] Laws known as a General Anti-Avoidance Rule (GAAR) statutes which prohibit "tax aggressive" avoidance have been passed in several developed countries including the United States (since 2010),[2] Canada, Australia, New Zealand, South Africa, Norway and Hong Kong.[3] In addition, judicial doctrines have accomplished the similar purpose, notably in the United States through the "business purpose" and "economic substance" doctrines established in Gregory v. Helvering and in the UK through the Ramsay case. Though the specifics may vary according to jurisdiction, these rules invalidate tax avoidance which is technically legal but not for a business purpose or in violation of the spirit of the tax code.[4] Related terms for tax avoidance include tax planning and tax sheltering. The term avoidance has also been used in the tax regulations [examples and source needed] of some jurisdictions to distinguish tax avoidance foreseen by the legislators from tax avoidance which exploits loopholes in the law such as like-kind exchanges.[5] The United States Supreme Court has stated that "The legal right of an individual to decrease the amount of what would otherwise be his taxes or altogether avoid them, by means which the law permits, cannot be doubted." Tax evasion, on the other hand, is the general term for efforts by individuals, corporations, trusts and other entities to evade taxes by illegal means. Both tax avoidance and evasion can be viewed as forms of tax noncompliance, as they describe a range of activities that are unfavorable to a state's tax system.[6] Contents  [hide]  1 Methods 1.1 Country of residence 1.2 Double taxation 1.3 Legal entities 1.4 Legal vagueness 1.5 Tax shelters 1.6 Transfer mispricing 2 Tax avoiders 2.1 United Kingdom 2.2 United States 3 Public opinion 4 Government and judicial response 5 See also 6 References 7 External links Methods[edit source] Country of residence[edit source] The ratio of German assets in tax havens in relation to the total German GDP. The "Big 7" shown are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and Switzerland. A company may choose to avoid taxes by establishing their company or subsidiaries in an offshore jurisdiction (see offshore company and offshore trust). Individuals may also avoid tax by moving their tax residence to a tax haven, such as Monaco, or by becoming a perpetual traveler. They may also reduce their tax by moving to a country with lower tax rates. However, a small number of countries tax their citizens on their worldwide income regardless of where they reside. As of 2012, only the United States and Eritrea have such a practice, whilst Finland, France, Hungary, Italy and Spain apply it in limited circumstances. In cases such as the US, taxation cannot be avoided by simply transferring assets or moving abroad.[7] The United States is unlike almost all other countries in its citizens and permanent residents are subject to U.S. federal income tax on their worldwide income even if they reside temporarily or permanently outside the United States. U.S. citizens therefore cannot avoid U.S. taxes simply by emigrating from the U.S. According to Forbes magazine some citizens choose to give up their United States citizenship rather than be subject to the U.S. tax system;[8] however, U.S. citizens who reside (or spend long periods of time) outside the U.S. may be able to exclude some salaried income earned overseas (but not other types of income unless specified in a bilateral tax treaty) from income in computing the U.S. federal income tax. The 2012 limit on the amount that can be excluded is US$95,100.[9] Double taxation[edit source] Most countries impose taxes on income earned or gains realized within that country regardless of the country of residence of the person or firm. Most countries have entered into bilateral double taxation treaties with many other countries to avoid taxing nonresidents twice—once where the income is earned and again in the country of residence (and perhaps, for U.S. citizens, taxed yet again in the country of citizenship)—however, there are relatively few double-taxation treaties with countries regarded as tax havens.[10] To avoid tax, it is usually not enough to simply move one's assets to a tax haven. One must also personally move to a tax haven (and, for U.S. citizens, renounce one's citizenship) to avoid tax. Legal entities[edit source] Without changing country of residence (or, if a U.S. citizen, giving up one's citizenship), personal taxation may be legally avoided by the creation of a separate legal entity to which one's property is donated. The separate legal entity is often a company, trust, or foundation. These may also be located offshore, such as in the case of many private foundations. Assets are transferred to the new company or trust so that gains may be realized, or income earned, within this legal entity rather than earned by the original owner. If assets are later transferred back to an individual, then capital gains taxes would apply on all profits. Also income tax would still be due on any salary or dividend drawn from the legal entity. For a settlor (creator of a trust) to avoid tax there may be restrictions on the type, purpose and beneficiaries of the trust. For example, the settlor of the trust may not be allowed to be a trustee or even a beneficiary and may thus lose control of the assets transferred and/or may be unable to benefit from them. Legal vagueness[edit source] Tax results depend on definitions of legal terms which are usually vague. For example, vagueness of the distinction between "business expenses" and "personal expenses" is of much concern for taxpayers and tax authorities. More generally, any term of tax law, has a vague penumbra, and is a potential source of tax avoidance.[11] Tax shelters[edit source] Tax shelters are investments that allow, and purport to allow, a reduction in one's income tax liability. Although things such as home ownership, pension plans, and Individual Retirement Accounts (IRAs) can be broadly considered "tax shelters", insofar as funds in them are not taxed, provided that they are held within the Individual Retirement Account for the required amount of time, the term "tax shelter" was originally used to describe primarily certain investments made in the form of limited partnerships, some of which were deemed by the U.S. Internal Revenue Service to be abusive. The Internal Revenue Service and the United States Department of Justice have recently teamed up to crack down on abusive tax shelters. In 2003 the Senate's Permanent Subcommittee on Investigations held hearings about tax shelters which are entitled U.S. tax shelter industry: the role of accountants, lawyers, and financial professionals. Many of these tax shelters were designed and provided by accountants at the large American accounting firms. Examples of U.S. tax shelters include: Foreign Leveraged Investment Program (FLIP) and Offshore Portfolio Investment Strategy (OPIS). Both were devised by partners at the accounting firm, KPMG. These tax shelters were also known as "basis shifts" or "defective redemptions." Prior to 1987, passive investors in certain limited partnerships (such as oil exploration or real estate investment ventures) were allowed to use the passive losses (if any) of the partnership (i.e., losses generated by partnership operations in which the investor took no material active part) to offset the investors' income, lowering the amount of income tax that otherwise would be owed by the investor. These partnerships could be structured so that an investor in a high tax bracket could obtain a net economic benefit from partnership-generated passive losses. In the Tax Reform Act of 1986 the U.S. Congress introduced the limitation (under 26 U.S.C. § 469) on the deduction of passive losses and the use of passive activity tax credits. The 1986 Act also changed the "at risk" loss rules of 26 U.S.C. § 465. Coupled with the hobby loss rules (26 U.S.C. § 183), the changes greatly reduced tax avoidance by taxpayers engaged in activities only to generate deductible losses. Transfer mispricing[edit source] Main article: Transfer mispricing Fraudulent transfer pricing, sometimes called transfer mispricing, also known as transfer pricing manipulation,[12] refers to trade between related parties at prices meant to manipulate markets or to deceive tax authorities. For example, if company A, a food grower in Africa, processes its produce through three subsidiaries: X (in Africa), Y (in a tax haven, usually offshore financial centers) and Z (in the United States). Now, Company X sells its product to Company Y at an artificially low price, resulting in a low profit and a low tax for Company X based in Africa. Company Y then sells the product to Company Z at an artificially high price, almost as high as the retail price at which Company Z would sell the final product in the U.S.. Company Z, as a result, would report a low profit and, therefore, a low tax. About 60% of capital flight from Africa is from improper transfer pricing.[13] Such capital flight from the developing world is estimated at ten times the size of aid it receives and twice the debt service it pays.[14][15] The African Union reports estimates that about 30% of Sub-Saharan Africa's GDP has been moved to tax havens.[16] Solutions include corporate “country-by-country reporting” where corporations disclose activities in each country and thereby prohibit the use of tax havens where real economic activity occurs.[13] Tax avoiders[edit source] United Kingdom[edit source] Avoiding the window tax in England One historic example of tax avoidance still evident today was the payment of window tax. It was introduced in England and Wales in 1696 with the aim of imposing tax on the relative prosperity of individuals without the controversy of introducing an income tax.[17] The bigger the house, the more windows it was likely to have, and the more tax the occupants would pay. Nevertheless, the tax was unpopular, because it was seen by some as a "tax on light" and led property owners to block up windows to avoid it.[18] The tax was repealed in 1851.[19] Other historic examples of tax avoidance were the deliberate destructions of roofs after World War II in order to avoid substantial property taxes. The owners of buildings, like Fetteresso Castle (now restored) and Slains Castle in Scotland, deliberately destroyed their roofs in protest at the new taxes. In 2011 ActionAid reported that 25% of the FTSE 100 companies avoided taxation by locating their subsidiaries in tax havens. This increased to 98% when using the stricter US congress definition of tax haven and bank secrecy jurisdictions.[20] The 2013 United Kingdom budget is also very criticized especially because many had expected some measures limiting transactions seen as the cause of tax avoidance, such as the use of intellectual property holding companies outside the UK where there is no commercial substance to support the transaction. Instead, the UK Government chose to rely on the OECD-led initiative on base erosion and profit shifting.[21] United States[edit source] An IRS report indicates that, in 2009, 1,470 individuals earning more than $1,000,000 annually faced a net tax liability of zero or less.[22] Also, in 1998 alone, a total of 94 corporations faced a net liability of less than half the full 35% corporate tax rate and the corporations Lyondell Chemical, Texaco, Chevron, CSX, Tosco, PepsiCo, Owens & Minor, Pfizer, JP Morgan, Saks, Goodyear, Ryder, Enron, Colgate-Palmolive, Worldcom, Eaton, Weyerhaeuser, General Motors, El Paso Energy, Westpoint Stevens, MedPartners, Phillips Petroleum, McKesson and Northrup Grumman all had net negative tax liabilities.[23] Additionally, this phenomenon was widely documented regarding General Electric in early 2011.[24] Furthermore, a Government Accountability Office study found that, from 1998 to 2005, 55 percent of United States companies paid no federal income taxes during at least one year in a seven-year period it studied.[25][26] A review in 2011 by Citizens for Tax Justice and the Institute on Taxation and Economic Policy of companies in the Fortune 500 profitable every year from 2008 through 2010 stated these companies paid an average tax rate of 18.5% and that 30 of these companies actually had a negative income tax due.[27] In 2012, Hewlett-Packard lost a lawsuit with the IRS over a "foreign tax credit generator" which was engineered by a division of AIG.[28] As a result of the tax sheltering, the government responded with Treasury in Treasury Department Circular 230. In 2010, the Health Care and Education Reconciliation Act of 2010 codified the "economic substance" rule of Gregory v. Helvering (1935).[29] Public opinion[edit source] Tax avoidance may be considered to be the dodging of one's duties to society, or alternatively the right of every citizen to structure one's affairs in a manner allowed by law, to pay no more tax than what is required. Attitudes vary from approval through neutrality to outright hostility. Attitudes may vary depending on the steps taken in the avoidance scheme, or the perceived unfairness of the tax being avoided.[30] In 2008, the charity Christian Aid published a report, Death and taxes: the true toll of tax dodging, which criticised tax exiles and tax avoidance by some of the world's largest companies, linking tax evasion to the deaths of millions of children in developing countries.[31] However the research behind these calculations has been questioned in a 2009 paper prepared for the UK Department for International Development.[32] According to the Financial Times there is a growing trend for charities to prioritise tax avoidance as a key campaigning issue, with policy makers across the world considering changes to make tax avoidance more difficult.[33] In 2010, tax avoidance became a hot-button issue in the UK. An organisation, UK Uncut, began to encourage people to protest at local high-street shops that were thought to be avoiding tax, such as Vodafone, Topshop and the Arcadia Group.[34]
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:iconnervouscited:
Nervouscited Featured By Owner Sep 29, 2013
"Tax return" is the form you fill out and submit to the IRS.
"Tax refund" is the money you get back if you overpaid.
A lot of people confuse the two.
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