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International VAT Monitor, 2023
In Pakistan, the sales tax base is divided between the supply of goods taxable by the federal government and the supply of services taxable by the provinces. This division has resulted in an unharmonized sales tax with different definitions, principles, procedures and rates for sales tax on goods and services.
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In Pakistan, the sales tax base is divided between the supply of goods taxable by the federal government and the supply of services taxable by the provinces. This division has resulted in an unharmonized sales tax with different definitions, principles, procedures and rates for sales tax on goods and services.
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Harmonization of tax relations
Экономика и предпринимательство, 2020В статье представлено исследование налоговых взаимоотношений в системе государственного налогового менеджмента. Анализ осуществлен на основе критической оценки условий, препятствующих принятию оптимальных решений в сфере управления налогообложением.
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1993
In the previous analysis, the policy question was to ask for a second-best tax principle in the internal market given the existence of an exogenously determined tax differential within the Community. In this chapter, the focus of the analysis is reversed and the issue of tax rate harmonization is studied, given the choice of the restricted destination ...
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In the previous analysis, the policy question was to ask for a second-best tax principle in the internal market given the existence of an exogenously determined tax differential within the Community. In this chapter, the focus of the analysis is reversed and the issue of tax rate harmonization is studied, given the choice of the restricted destination ...
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European Tax: A Step Invigorating Tax Harmonization
SSRN Electronic Journal, 2009Paper tackles the question of introducing EU-level taxes. It does so by giving some key theoretical insights into the influence of taxation on economic performance and behavior of countries competing for tax bases in the Tiebout environment. Economic performance is studied using those dynamic endogenous growth models that allow for taxation.
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2017
A primary principle of EU taxation system is represented by the harmonization of taxes which is explicitly stated in the art. 113 TFEU (formerly art. 93 of the Treaty of Maastricht and art. 99 of the Treaty of Rome). In this rule it is defined the aim of the harmonization of the laws of the Member States in function to the turnover tax, the consumption
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A primary principle of EU taxation system is represented by the harmonization of taxes which is explicitly stated in the art. 113 TFEU (formerly art. 93 of the Treaty of Maastricht and art. 99 of the Treaty of Rome). In this rule it is defined the aim of the harmonization of the laws of the Member States in function to the turnover tax, the consumption
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Motor vehicle tax harmonization
1987As is true for all significant revenue sources, motor vehicle taxes serve multiple objectives (Walters, 1968; Smith, 1975). Governments require funds for road transport related expenditures and for other purposes. Motor vehicle taxes help to meet revenue needs. These taxes as a share of total tax revenues in nine EC countries are given in Table 5.1 for
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A spatial tax harmonization model
European Economic Review, 2003Abstract Policies to harmonize value-added tax rates are controversial in the European Union. This paper formulates a multi-country model over a one-dimensional space as a non-cooperative Nash game, in which each country aims at maximizing its tax revenue, subject to the constraint that its tax rate lies within a given common band.
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