Results 21 to 30 of about 61,396 (276)
Changes in direct and indirect taxation in the process of the EU tax system reform [PDF]
Megatrend Revija, 2015 Proceeding from the changes in direct and indirect taxation in the process of the EU tax system reform and the fact that new trends bring about vital social changes, the research in this area could add to the understanding of economic development of ...
Miletić Vesna
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EXTRA-TAXATION AND PROPERTY RIGHT IN THE EUROPEAN UNION LAW
Age of Human Rights Journal, 2019 Indirect taxes are the essence -and the main priority- of tax harmonization in the European Union. The vast majority of EU tax harmonization directives refer to this type of taxation.
CARLOS MARÍA LÓPEZ ESPADAFOR
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Environmental taxation, tax competition, and harmonization [PDF]
Journal of Urban Economics, 2004 Abstract This paper studies the tax competition problem in the presence of transboundary pollution. It shows that economic integration causes the firms to adopt the same or less polluting technologies, but it nevertheless increases aggregate emissions and lowers welfare.
Gahvari, F., Cremer, Helmuth
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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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Canada’s Tax Competitiveness After a Decade of Reforms: Still an Unfinished Plan [PDF]
The School of Public Policy Publications, 2010 In the past decade, Canada has undertaken extensive business tax reform, with sharply lower corporate income tax rates, better capital cost allowances, sales tax harmonization, and the virtual elimination of capital tax on non-financial businesses ...
Duanjie Chen, Jack M. Mintz
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Impact of a Common Corporate Tax Base on the effective tax burden in Belgium
Journal of Business Economics and Management, 2014 In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic ...
Annelies Roggeman +3 more
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PARTIAL TAX HARMONIZATION THROUGH INFRASTRUCTURE COORDINATION [PDF]
Economic Inquiry, 2018 In this article, we analyze the role of infrastructure coordination in facilitating partial tax harmonization within a coalition of asymmetric jurisdictions. Two main results are obtained. First, productivity asymmetries represent a serious handicap for partial tax harmonization that can be remedied by coordinating nontax instruments when they allow to
Sanz Córdoba, Patrícia +1 more
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INTERMEDIATE RESULTS AND LIMITS OF HARMONIZATION OF DIRECT TAXES IN THE EUROPEAN UNION
Правоприменение, 2017 УДК 347.9The article is devoted to analysis of tax harmonization in the area of direct taxation in the European Union. Questions of positive and negative integration, common market and tax harmonization are analyzed.The author mentions the following ...
K. Ponomareva
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Effect of voluntary disclosure program and harmonization of tax regulations on tax payable in Indonesia [PDF]
Public and Municipal FinanceThe purpose of this study was to examine the effects of the voluntary disclosure program and the harmonization of tax regulations on increasing the amount of tax payable by taxpayers in Indonesia.
Jamaluddin +4 more
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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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