Results 11 to 20 of about 61,396 (276)
The European integration process and the future of national tax systems [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2014 The establishment of the European Union (EU) has had a huge impact on Europe which has become a substantially different place as compared to what it used to be in some earlier times.
Dimitrijević Marina
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Is partial tax harmonization desirable? [PDF]
Journal of Public Economics, 2008 We consider a setting in which capital taxation is characterized by two distortions working in opposite directions. On one hand, governments engage in tax competition and are tempted to lower capital tax rates. On the other hand, they are unable to commit to future policies and, once capital has been installed, have incentives to increase taxes.
Conconi, Paola +2 more
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Vestnik MGIMO-Universiteta, 2014 The article provides the tax systems of the countries of the customs union of Belarus, Kazakhstan and Russia, reveals the differences and identifies the need for harmonization and convergence of the structures and principles of taxation, the general tax ...
E. S. Ratushnyak
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Fiscal harmonization and fiscal competition in European Union [PDF]
Ekonomski Pogledi, 2015 The fiscal system and fiscal policy represent important features of the national sovereignty of a country and an integral part of overall economicy policy.
Kalaš Branimir, Milošević Snežana
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Tax Principles and Tax Harmonization Under Imperfect Competition: A Cautionary Example [PDF]
SSRN Electronic Journal, 2001 This paper shows that under imperfect competition, the welfare effects of indirect tax harmonization may depend crucially on whether taxes are levied by the destination or the origin principle. In a standard model of imperfect competition, while harmonization always makes at least one country better off, and may be Pareto-improving, when taxes are ...
Keen, Michael +2 more
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Analysis of the Harmonization Level of the Tax System of the Republic of Belarus with the EAEU Countries [PDF]
Vestnik of Vitebsk State Technological University, 2019 The study includes an analysis of the legislative framework of the EAEU member countries in the field of taxation, the main aspects of the functioning of their tax systems, as well as statistics on the dynamics of tax revenues, conducted to determine the
Anton Borowski
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Integration strategy for the development of tax mechanisms in the process of state regulation of agriculture [PDF]
E3S Web of Conferences, 2020 This article presents the author’s view on the integration strategy for the development of tax mechanisms in agriculture. The importance and necessity of developing such a tax mechanism are updated, and arguments in favor of such a development strategy ...
Zyryanova Tatyana Vladimirovna +3 more
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Policy of excises harmonization in the EU and EEU
Russian Journal of Economics and Law, 2019 Objective: to develop recommendations for improving the EAEU policy in the field of excise duties harmonization based on comparative characteristics of the types of harmonization policies applied in the EU and the EAEU.Methods: general methods of ...
A. V. Tikhonova
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CHALLENGES IN HARMONISING THE TAX LEGISLATION OF THE REPUBLIC OF MOLDOVA WITH THAT OF THE EUROPEAN UNION [PDF]
Economica, 2023 In July 2014, the Parliament of the Republic of Moldova ratified the Association Agreement between the Republic of Moldova and the European Union and the European Atomic Energy Community and their member states, of the one part, (hereinafter – the ...
Ludmila COBZARI, Dorel NOROC
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Tax competition and tax harmonization in the European Union
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2004 The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax ...
Danuše Nerudová
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