Results 221 to 230 of about 15,055 (267)
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TAX REFORM OF THE CENTURY—THE SWEDISH EXPERIMENT
National Tax Journal, 1996What can changes in tax structure accomplish? The Swedish tax reform of 1991 is the most far-reaching reform in any industrialized country in the postwar period.
Agell, Jonas +2 more
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EXPERIENCE WITH TAX CRIMES IN FRANCE
Scientific Bulletin: finance, banking, investment., 2022The article considers the tax legislation of France aimed at combating tax crimes. The author’s research conducted in relation to tax violations in France shows interest in the selected study. The fight against tax crimes is of great importance for the economy of any state, including the positive experience of foreign countries.
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Foreign experience in tax administration
Экономика и предпринимательство, 2021Налоговое администрирование в Российской Федерации находится на стадии развития. Предпринимаются меры в целях устранения недостатков в системе, включение изменений, связанных с техническим развитием общества и его потребностей. В результате изменений, произошедших в Российской Федерации в результате проводимой административной реформы, чрезвычайно ...
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AMERICAN AND CANADIAN EXPERIENCE WITH THE SALES TAX*
The Journal of Finance, 1952GENERAL SALES TAXATION in the United States was largely a product of the depression of the 1930's, which resulted in an increase in state expenditures at the same time that other revenues were falling. The introduction of the tax was also facilitated by the long-standing pressure for property tax reduction. These early sales taxes were drawn up hastily
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TAX MONITORING: FOREIGN EXPERIENCE
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA, 2023Tax monitoring is a young but promising form of tax control in the Russian Federation. It replaces traditional checks with online interaction based on remote access to the taxpayer’s information systems and his accounting and tax reporting. This method of providing data to the tax authority allows you to quickly coordinate with the tax authority the ...
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Experiences with Fertilizer Taxes in Europe
Journal of Environmental Planning and Management, 2001A levy on nitrogen fertilizer is evaluated, using real life experiences in Austria, Finland and Sweden until 1995. In these countries such a levy system was introduced in 1986, 1976 and 1985, respectively. Rates varied from between 10% and 72% of the price of fertilizer. Price elasticity in these situations was estimated to vary between ‐ 0.1 and ‐ 0.5.
C. W. Rougoor +3 more
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Tax Reform in The Tax Reform Experiment in Transitional Countries [PDF]
, 2000 The last decade has been witness to one of the largest tax experiments in economic history, the transformation from centrally-planned to market-based tax systems. The cultural and institutional legacy of central planning has had a lasting impact on tax reform in countries in transition.
Jorge Martinez-Vazquez, Robert McNab
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Tax then spend or spend then tax? Experience in the UK, 1961–93
Applied Economics Letters, 1997Using a hybrid of cointegration theory and Granger–Akaike's synthesis of modelling strategy, we have reexamined the causal relationship between tax revenue and government spending in the UK in a cointegrated VAR model. The results are indicative of a bi-directional causality between revenue and spending.
Mohammad Hasan, Ian Lincoln
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Tax avoidance : the Canadian experience
2009Section 245 was proposed as part of the tax reform package initiated by the government on 18 June, 1987. It introduced an extended general anti-avoidance rule into Canadian tax law. The rule has been in effect since September 13, 1988, but has yet to be judicially considered.
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