Results 11 to 20 of about 634,834 (291)
Tax harmonization policies in the European Union: analysis compared
Semestre EconomicoWithin the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states.
Jorge Sevilla Torres
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Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems
Financial Theory and Practice, 2016 This exploratory study takes a new look at the tax systems of countries in the Organisation of Economic Co-operation and Development (OECD). We measure a country’s tax system using time-series cross-sectional data on tax collection variables as well as a
Sonja Engeli Pippin, Mehmet Serkan Tosun
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Kajian Ekonomi dan Keuangan, 2015 ASEAN Tax Forum was established in the ASEAN Minister of Finance meeting in Bali April 2011. The forum consists of tax authority among ASEAN countries intended for exchange of information on the tax regime and instruments among Member States as well as to work on the issues of avoidance of double taxation and addressing withholding tax to further ...
Suska Suska, Yuventus Effendi
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The effect of tax harmonization law and tax sanctions on MSME taxpayer compliance in Jambi
Journal of Contemporary Accounting, 2023 This study examines the effect of the Tax Harmonization Law and Tax Sanctions on MSME Taxpayer Compliance in Jambi City. The research was conducted during the omicron variant of the covid-19 pandemic that hit in 2022.
Riski Hernando +2 more
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The importance of value-added tax harmonization in the European Union single market
Corporate & Business Strategy Review, 2023 The research focuses on the impact of value-added tax (VAT) harmonization as necessary to ensure the establishment and functioning of the single market.
Simeana Beshi, Bedri Peci
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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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Features of tax harmonization in the European Union in conditions of turbulence
Naukovi pratsi NDFI, 2022 The topic of transforming financial regulation and balancing fiscal and distributive functions of taxes is becoming crucial in the conditions of martial law and expanding destabilization of social and economic development of Ukraine, on the one hand, and
O. Desiatniuk +2 more
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Tax Competition and Tax Harmonization With Evasion [PDF]
Topics in Economic Analysis & Policy, 2004 Abstract We examine a two-jurisdiction tax competition environment where local governments can only imperfectly monitor where agents pay taxes and risk-averse individuals may choose to cross borders to pay lower taxes in a neighboring location. In a game between local authorities, we find that, when communities differ in size, in equilibrium ...
Nestor Gandelman +1 more
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Editorial: EU Budgetary Reform and Tax Harmonization: Becoming Brothers in Arms
EC Tax Review, 2022 Cordewener discusses the EU budgetary reform and tax harmonization. The ongoing COVID-19 crisis is bringing EU-wide harmonzation of national tax systems and a reform of the EU budgetary system, in particular its financing through so-called own resources,
Axel Cordewener
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TAX HARMONIZATION AND ITS IMPACT ON ECONOMIC GROWTH IN THE EURASIAN ECONOMIC UNION COUNTRIES
Economics Profession Business, 2022 A study of the level of tax harmonization in the countries of the Eurasian Economic Union has been carried out. The points of view of various authors on the problems of tax harmonization and tax competition are considered. The objectives of the study are
D. Fedotov
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