Results 41 to 50 of about 634,834 (291)
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
Contradictions and problems of harmonization of value added tax rates in the EU
, 2021 Despite the fact that today VAT is considered the most harmonized tax, the process of approximation of its various elements occurs at different pace and with different efficiency.
A. Sokolovska
semanticscholar +1 more source
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
doaj +1 more source
The Harmonization of Indirect Taxes
, 2023 Abstract The harmonization of indirect taxation is inextricably linked to the achievement of the internal market and the Customs Union. Owing to the immediate effects on cross-border trade of national disparities as regards taxes on goods and services, the Commission has been able to convince Member States to adopt common rules in an ...
Traversa, Edoardo +1 more
openaire +2 more sources
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
doaj +1 more source
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
doaj +1 more source
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Growing demand for healthier beverages is driving innovation in the wine sector, with dealcoholized wine emerging as a promising alternative. However, little is known about the contextual conditions under which consumers would choose dealcoholized wine, particularly in countries with strong wine traditions. To fill this gap, this work examines
Giovanna Piracci +4 more
wiley +1 more source
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
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
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
doaj +1 more source