Results 21 to 30 of about 62,429 (239)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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
doaj +3 more sources
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
openaire +2 more sources
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
doaj +4 more sources
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
doaj +1 more source
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
openaire +3 more sources
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
doaj +1 more source