Results 221 to 230 of about 74,880 (266)

TAX EXPENDITURES IN THE FEDERAL EXCISE TAX SYSTEM

National Tax Journal, 1994
Federal excise taxes contain tax expenditure provisions analogous to the tax expenditures imbedded in individual and corporate income taxation.
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Tax Compliance-Systeme

2016
Der Begriff „Compliance“ leitet sich aus dem englischen Ausdruck „to comply with“ ab und zielt somit auf die Einhaltung bestimmter Vorgaben ab. Ursprunglich aus dem Bankenbereich stammend, wurde Compliance anfanglich als „Verhalten in Ubereinstimmung bzw. im Einklang mit geltendem Recht“ verstanden.
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Tax System and Tax Reforms in Turkey

2020
Tax systems are shaped according to the economic, social, legal, and administrative structure of a country. For this reason, alteration in any structure causes small revisions or significant changes in tax systems. Tax reforms facilitate the adaptation of the system to innovation.
Adnan Gerçek, Feride Bakar Türegün
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Tax Systems

2013
An approach to taxation that goes beyond an emphasis on tax rates to consider such aspects as administration, compliance, and remittance. Despite its theoretical elegance, the standard optimal tax model has significant limitations. In this book, Joel Slemrod and Christian Gillitzer argue that tax analysis must move beyond the emphasis on
Joel Slemrod, Christian Gillitzer
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Tax Systems and Tax Reforms in Europe

2004
Part One: A General Picture of European Tax Systems and the Main Topics in Tax Reforms 1. A Comparative View of Selected European Countries Luca Gandullia 2. Rationale and Open Issues of more Radical Reforms Luigi Bernardi 3. Public Finance and Political Economies in Tax Design and Reforms Paola Profeta 4.
LUIGI BERNARDI, PROFETA, PAOLA ANTONIA
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Is There Finally an International Tax System?

World Tax Journal, 2021
In his David R. Tillinghast Lecture given at NYU in 1998, H. David Rosenbloom presented the tax world with a critical view as to the existence of an “international tax regime”. Has the world changed since then? On the one hand, there is a strong move towards international tax coordination, including multilateral agreements and the creation of new ...
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ON THE POSSIBILITY OF A NO-RETURN TAX SYSTEM

National Tax Journal, 1997
Recent events have stimulated interest in reducing or eliminating the annual filing requirement in the income tax.
Gale, William G., Holtzblatt, Janet
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Tax Systems and Tax Reforms in Latin America

2008
This book provides a comprehensive analysis of tax systems and tax reforms in a number of Latin American countries since the early 1990’s, including Argentina and Brazil, Costa Rica and Mexico, Paraguay, Colombia, Chile and Uruguay. The authors present and discuss tax systems from a broad quantitative and historical perspective and describe the main ...
A. BARREIX, L. BERNARDI, A. MARENZI, PROFETA, PAOLA ANTONIA   +3 more
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Tax incentives and the system of corporation tax

1977
The traditional classification of corporate tax systems into classical, two-rate and imputation has the defect that the same system may be classified under different headings (two-rate and imputation) and different systems may be classified under the same heading (irrespective of differences in rates).
Barry Bracewell-Milnes, J. C. L. Huiskamp   +1 more
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Tax Exemption and Tax Relief in Profit Tax System of the Republic of Croatia [PDF]

Interdisciplinary Management Research, 2010
The importance of the analysis of tax exemption and profit tax system of the Republic of Croatia legislation derives from the fact that these have not been regulated by a single legislation i.e. Profit Tax Act and Profit Tax Ordinance but also other legal provisions presented in this paper.
Renata Peric, Emina Konjic, Nikola Mijatovic   +2 more
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