Tax Systems
Tax harmonization in the European Union and the eurozone: a multilateral analysis of tax systems
... coordinate tax policies across the different member ...past tax policy coordination in ...these tax systems are more similar, or are becoming more similar, to each other than they are to the ...
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Importance of the Recurrent Tax on Immovable Property in the Tax Systems of EU Countries
... recurrent tax on immovable ...of tax in the individual tax systems of the EU, which then can be compared with the situation in the Czech ...Republic. Tax included in the 4100 subgroup ...
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Which Way to Converge? The Europeanisation of National Tax Systems
... national tax policies either by enhancing competition or direct ...national tax policy makers; EU soft law spurs processes of learning and of shaming harmful tax practices (Kemmerling and Seils, 2009 ...
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GREENING POLISH AND LITHUANIAN TAX SYSTEMS
... of tax burden to environmental taxes that could stem from lowering PIT and CIT rates cannot be ...shift tax burden in such a ...environmental tax reform, even ...environmental tax reform and ...
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Tax systems and tax reforms in Europe: Rationale and open issue for more radical reforms
... to tax systems’ convergence in our se- lected countries, going from 1970 to ...about tax burden? An analysis by economic functions ...of tax base buoyancy rather muddy such evidence, thus ...
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Tax Systems and tax reforms in Latin America, Part I : country studies, Colombia
... “Tax Systems and Tax Reforms in Latin America”, carried out at the Department of Public Economics of the University of Pavia, under the direc- tion of ...the tax system; hence the need for a ...
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Tax systems and tax reforms in Latin America: coubtry studies and general issues
... sales tax with a tax on the circulation of goods – the ICM (excluding fuels, electricity and minerals; items that were taken under the federal umbrella as a single levy tax), in which the charge was ...
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Tax systems and tax reforms in south and East Asia: Overview of the tax systems and main policy tax issues
... Low tax wedges on labor improve efficiency, by inducing both the supply and demand of ...countries’ tax policy issues would be however quite ...consider tax policies issues which rise inside the ...
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Abatement costs of alternative tax systems to regulate agricultural nitrogen loss
... different tax schemes as regulatory ...Pigouvian tax on nitrogen loss with simpler tax schemes that focus on nitrogen ...fertilizer tax and a feed tax generate substantially higher ...
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THE EFFECT OF APPLICATION OF ONLINE TAX SYSTEMS ON COMPLIANCE OF PAYING TAXES AND RESTAURANT TAX TAXES IN BADUNG REGENCY
... Restaurant Tax revenues in 2016 and the number of hotel and restaurant taxpayers in Badung Regency in ...to tax laws and regulations, tax policy, tax ...Restaurant Tax revenues in ...
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Tax Systems and Tax Reforms in South and East Asia: Overview of Tax Systems and main policy issues
... fiscal systems in peculiar ...its tax base while increasing the share of direct taxation on the total fiscal ...Japanese tax system has recently been ...ensure tax neutrality between ...
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Tax systems and tax reforms in Europe: Italy
... main tax constraints on economic development, ...concerning tax reforms in European Union countries, but it is far more radical than what is implicit in these suggestions and further from the marginal kind ...
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The Political Economy of ‘Tax Spillover’: A New Multilateral Framework
... these tax systems to inform judgements, but have also con- sulted widely with other tax experts and stake holders from government, think tanks, NGOs, law and accountancy pro- fessions with direct ...
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Memorandum on income taxation and rqual treatment for men and women. COM (84) 695 final, 14 December 1984
... - 17 The principle areas within which the impact of the present income tax systems would appear to have an adverse effect upon married women's tax burdens, are the following : - the syst[r] ...
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Recent reforms of the tax and benefit systems in the framework of flexicurity
... employment-friendly tax reform packages involve tax-wedge reductions for the low income, including the extension of the tax-free range of income, coupled with tax credits and rebates of social ...
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TAX REFORMS IN THE REPUBLIC OF UZBEKISTAN AND THEIR IMPACTS ON SOCIAL AND ECONOMIC CONDITIONS OF CITIZENS
... past, tax systems were used in developing countries to serve multiple ...current tax systems seem developed and improved there is still a necessity for tax reforms, because the ...
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Limiting the Distortionary Impacts of Transaction Taxes : Scottish Stamp Duty After the Mirrlees Review
... transaction tax rates present in recent Scottish tax systems: price notches, time notches and a shift to a more progressive transaction tax ...effective tax rates from a progressive ...
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Goods and Services Tax (GST): Economic Impact in India and Challenges Ahead
... input tax setoff and service tax setoff, clubbing of several taxes in GST and phasing out of ...our tax base and we should not miss this opportunities to introduce it when the circumstances are quite ...
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MATHEMATICAL MODELS OF THREATS OF UNAUTHORIZED ACCESS TO SENSITIVE INFORMATION OF MOBILE NETWORK SUBSCRIBERS AND MEASURES TO PROTECT MOBILE SYSTEM
... and tax administrators interested in constantly on the development of new ways to improve organizational performance by increasing the effectiveness of tax control and the provision of services to taxpayers ...
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Tax competition and tax harmonization in the European Union
... Simon (2000) defines the term harmonization as the process of removing obstacles and differences be- tween member states of the European Union. The first part of the definition - the removal of obstacles – is tightly ...
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