Results 21 to 30 of about 634,834 (291)
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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On commodity tax harmonization and public goods provision
Journal of Public Economic Theory, 2021 This paper argues that Pareto improvements based on harmonizing tax reforms expressed in terms of the divergence between actual and optimal tax structures and over/under provision of public goods require the use of ‘ pseudo ‐ optimal ’ taxes instead of ...
Christos Kotsogiannis, M. Lopez‐Garcia
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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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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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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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Journal of Law and Regulation Governance, 2023 This study discusses the Implementation of Law Number 7 of 2021 concerning Harmonization of Tax Regulations as an Effort to Improve the Budget Deficit and Increase the Tax Ratio During the Covid-19 pandemic in Indonesia, of course, tax income in the ...
Galuh Kartiko +2 more
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Wseas Transactions on Business and Economics, 2022 In order to ensure the effective functioning of the EU internal market, in particular the exercise of its freedoms, it is necessary to harmonize indirect taxes at the level of European Union law. This harmonization also covers excise duty.
Adam Kozień, Natalia Kozłowska
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Analysis of selected indicators of tax competition and tax harmonization in the EU
Entrepreneurship and Sustainability Issues, 2020 The paper aims to provide an analytical view of the harmonization of income taxes in the European Union. The aim of the theoretical part is to provide an overview of the literature that deals with the issue of tax harmonization and tax competition.
Marta Lukáčová +3 more
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Journal Of Law Theory And Law Enforcement, 2022 The tax laws and regulations have changed many times, but these changes have not had a strong impact in terms of fulfilling the tax function as a regulator and source of financing for state administration and national development, especially during this ...
Achmad Subagyo, S. Abdullah, M. Saleh
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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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