PERSONAL INCOME TAX IN EAEU: ANALYSIS OF PARAMETRS AND HARMONIZATION
RUDN Journal of Economics, 2015 This article examines the background to create a single space of the EAEC tax, providing for the harmonization of tax legislation, harmonization of tax policy, tax administration, and the convergence rate of some taxes.
Z G Golodova, Y S Ranchinskaya
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Effectiveness of Tax Regulation Harmonization
International Journal of Social Science And Human Research, 2022 The tax harmonization law is one of the efforts to maximize state revenues after the pandemic. Effectiveness is assessed from the extent to which the HPP law is able to achieve the expectations it is intended for . This research was conducted in Bali, 2022 using a narrative FGD method involving the DGT, Tax Consultants, and Taxpayers as informants, and
I Gusti Agung Prama Yoga, +2 more
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Tax harmonization policies in the European Union: analysis compared
Semestre EconomicoWithin the framework of the European Union (EU), tax harmonization has become an issue of crucial importance to promote economic cohesion and equity among member states.
Jorge Sevilla Torres
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Tax havens or tax hells? A discussion of the historical roots and present consequences of tax havens [PDF]
Financial Theory and Practice, 2013 Tax havens are not recent phenomena. However, in contrast to historical precedents, tax havens in the age of mobile capital allow for non-consensual transfers and are not profitable for every citizen. We discuss the four main groups of tax havens (former
Ana Margarida Raposo, Paulo Reis Mourão
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EUROPEAN TAX SYSTEM: PROBLEMS OF HARMONIZATION AND WAYS TO SOLVE THEM [PDF]
European Vector of Economic DevelopmentThe problem of harmonization of national tax legislation of EU member states is particularly urgent today, without solving which it is difficult to achieve competitive advantages in the world market and to realize the potential inherent in the simple ...
Anatolii O. Zadoia
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Classification of European Union Countries in the Context of Tax Burden: Cluster Analysis [PDF]
ACTA VŠFSThe tax burden affects a number of areas, including the economic and financial behavior of both legal entities and individuals. The aim of the article is to classify EU countries into groups based on selected tax burden indicators. The sample consists of
Slezák, Jiří
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THE TAX POLICY WITHIN THE EUROPEAN UNION: CONCEPTS, INSTITUTIONS, TRENDS AND CHALLENGES [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016 At the basis of conceiving the tax policy of an European Union member state, one must consider, on the one hand, fulfilling the government's own requirements, and on the other hand, achieving the objectives set by the EC Treaty.
CRISTINA COJOCARU (BOROVINA) +1 more
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Commodity tax competition and industry location under the destination- and the origin-principle [PDF]
We develop a model of commodity tax competition with monopolistically competitive internationally mobile firms, transport costs, and asymmetric country sizes.
BEHRENS, Kristian +3 more
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Using the experience of digital transformation of tax authorities to harmonize customs activities [PDF]
, 2021 Valeri Krutikov +2 more
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Implementation of BEPS Project - Stakes, Expectations, Challenges [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 The financial systems’ efficiency of the states largely depends on the harmonization of the legislation in the field of taxation. Innovative mechanisms for conducting cross-border financial transactions make it increasingly difficult for the state tax ...
Elena Dobre, Irena Munteanu
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