Results 11 to 20 of about 62,005 (291)
British Columbia’s Harmonized Sales Tax: A Giant Leap in the Province’s Competitiveness [PDF]
The School of Public Policy Publications, 2010 British Columbia’s harmonization of its sales tax with the federal goods and services tax (GST) will result in a giant leap in the province’s competitiveness, both domestically and internationally. By 2020, the combined effect of federal and provincial
Jack M. Mintz
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Towards a harmonised eac tax sysyem: curent status, challenges and way forward [PDF]
სამართალი და მსოფლიო, 2023 Under Article 79 of the EAC Treaty, the Partner States have under- taken to harmonize and rationalize investment incentives to promote the Community as a single investment area while avoiding double taxation. Article 83 of the same Treaty states that the
Pie Habimana
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Globalization, fiscal policy and free competition: The impact in EU [PDF]
SHS Web of Conferences, 2021 Research background: Globalization has profoundly changed the rules of play in the international economy. A new world order, new challenges and new difficulties have arisen as well new strategies to avoid the consequences of global free competition ...
Anjos Maria do Rosário
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EXCISES HARMONIZATION IN THE CONTEXT OF ECONOMIC CRISIS IN ROMANIA [PDF]
Annals of the University of Oradea: Economic Science, 2010 This article tries to present the major aspects concerning the excise harmonization in the context of economic crisis in Romania. The paper realizes an analysis of the harmonization steps in the European space underlining the current situation when the ...
Chirculescu Maria Felicia +2 more
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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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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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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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