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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Accounting and tax aspects of SME business activities on the internal market
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2006 Small and medium sized companies have very important position in EU economy, mainly in the area of employment. Their activities on the internal market are limited by great deal of obstacles.
Danuše Nerudová, Hana Bohušová
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Measures against harmful tax competition in the European Union [PDF]
Zbornik Radova: Pravni Fakultet u Novom Sadu, 2013 This paper considers measures against harmful tax competition in the European Union. In this paper the author deals with the concept of harmful tax competition and points to the official attitude of the European union in the terms of tax harmonization ...
Cvjetković Cvjetana
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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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TAX SYSTEMS OF THE MEMBER STATES OF THE EUROPEAN UNION
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 This article contains analysis of the tax systems of the member states of the European Union. Despite the numerous EU tax harmonization initiatives, national tax systems still have some differences.
E. Bikas, G. Keliuotytė-Staniulėnienė
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Developments of VAT Rates in EU Countries in the Context of Harmonization and Fiscal Consolidation
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2015 Although the value added tax is most often used tax it is a relatively young tax instrument that can assure significant increase in countries tax revenues.
Alena Andrejovská, Lucia Mihóková
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Spanish special taxes and the tax harmonization of the European union
Pravo, 2021 If the special taxes have been imposed with a fundamental objective of promoting a consumption limitation of certain products derived from their devastating social or environmental impact, it is necessary to reflect on their high cost produced by the ...
Vanesa Sánchez-Ballesteros
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THEORY OF HARMONIZATION OF TAX RELATIONS IN THE PRACTICE OF RUSSIAN LEGISLATION
Статистика и экономика, 2016 This article discusses the concept of harmonization of tax relations and its basic principles, the first steps of Russia on the way of harmonization on the example of the experiment on introduction of horizontal monitoring.
Lyubov A. Mironova
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Regional Tax Competition at Different Phases of Tax System Evolution in Russia [PDF]
Финансовый журнал, 2020 The article is devoted to the analysis of tax competition as a phenomenon that began to rise with the transition of Russia to a market economy and manifested itself in different ways in the evolution of the national tax system.
Vladimir V. Gromov
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Company Tax Reform in Europe and its Effect on Collusive Behavior [PDF]
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels.
Dirk Schindler, Guttorm Schjelderup
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