Search Results - subject:"Fiscal harmonization"

Fiscal harmonization in view of the euro adoption : Economic implications for Poland

Cieślik, Andrzej; Turgut, Mehmet Burak - In: Journal of policy modeling : JPMOD ; a social science … 43 (2021) 2, pp. 394-415

Persistent link: https://www.econbiz.de/10012872737

Tax compliance under different institutional settings in Italy and Sweden : an experimental analysis

Ottone, Stefania; Ponzano, Ferruccio; Andrighetto, Giulia - In: Economia politica : journal of analytical and … 35 (2018) 2, pp. 367-402

Persistent link: https://www.econbiz.de/10012002017

INDIRECT TAXES IN EUROPEAN UNION

Mihai, Inceu Adrian; Vasile, Zai Paul; Ramona, Mara - In: Annals of Faculty of Economics 1 (2013) 1, pp. 897-905

The main objective of our research is to make extensive analysis on the budgets of EU member states in order to emphasize the main trends within the period 2000-2011. We are using common measures such as: data in millions of euro, percentage of GDP, fixed base index, chain based index,...

Persistent link: https://www.econbiz.de/10010685534

Climate change, heterogeneities, and stability of international fiscal harmonization

Grazia, Cristina; Gusdorf, François; Hammoudi, Abdelhakim - In: Environmental & resource economics : the official … 58 (2014) 4, pp. 579-603

Persistent link: https://www.econbiz.de/10010386491

CURRENT TRENDS IN TAX HARMONIZATION AND COMPETITION WITHIN THE EUROPEAN UNION

Diana, Sabau - Popa; Edina, Kulcsar-Pop; Adela-Teodora, … - In: Annals of Faculty of Economics 1 (2010) 2, pp. 635-640

This article treats on the fiscal harmonization process within the European Union being indispensable for assuring … states have to be conceived in such a manner that they take into account the necessity of fiscal harmonization on EU level … taxation distort the four fundamental freedoms of the single market. Most of the European Union´s regulations regarding fiscal …

Persistent link: https://www.econbiz.de/10008829708

Fiscal harmonization in the European Union with public inputs

Fernández de Córdoba, Gonzalo; Torres, José L. - In: Economic modelling 29 (2012) 5, pp. 2024-2034

Persistent link: https://www.econbiz.de/10009666995

CONSIDERATIONS ON FISCAL HARMONIZATION IN THE EU IN THE FIELD OF VALUE ADDED TAX

Lazar, Ioan; Lazar, Laura - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 42-42

objective of fiscal harmonization process is the prevention ofdistortions of the competitive process and the attainment of an … fiscal competition between member States. The paper at hand presents themajor aspects of fiscal harmonization in general and … some aspects of fiscal harmonization in thefield of value added tax (VAT) from an interdisciplinary perspective. The paper …

Persistent link: https://www.econbiz.de/10008776028

CORPORATE COMPETITIVENESS IN THE CONTEXT OF CONSOLIDATING THE COMMON TAX BASE REGARDING PROFIT TAXATION IN THE EUROPEAN UNION

Vintila, Georgeta; Filipescu, Oana - In: Theoretical and Applied Economics 11(528)(supplement) (2008) 11(528)(supplement), pp. 299-307

European integration, with new opportunities in business, brings in the attention of expert groups from member states the problem of direct tax harmonization by creating a common framework regarding corporate tax, which would determine, the advantages for the transactions within the group. In...

Persistent link: https://www.econbiz.de/10005154555

Benin; 2008 Article IV Consultation and Fourth Review Under the Three-Year Arrangement Under the Poverty Reduction and Growth Facility and Request for Augmentation of Access â€” Staff Report; Public Information Notice and Press Release on the Executive Board Discussion; and Statement by the Executive Director for Benin

International Monetary Fund (IMF); International … - 2008

This 2008 Article IV Consultation highlights that in the last two years, Benin has experienced a pickup in growth and low inflation supported by prudent fiscal policies and external debt relief. However, progress in addressing core economic vulnerabilities has fallen short of expectations, and...

Persistent link: https://www.econbiz.de/10011242506

Fiscal harmonization in the presence of public inputs

Fernández-de-Córdoba, Gonzalo; Torres, José L. - Asociación Española de Economía y Finanzas … - 2007

Fiscal harmonization for the European Union member states is a goal that encounters major difficulties for its …

Persistent link: https://www.econbiz.de/10004990438