Mit jedem Jahreswechsel ändern sich die Eckwerte zur Berechnung der Steuer- und Abgabenlast: In diesem Jahr werden zum Ausgleich der kalten Progression der Steuertarif leicht abgeflacht und die Freibeträge erhöht. Allerdings steigt der Beitragssatz zur Pflegeversicherung. Zudem erhöhen sich...

Tax policy is one of the most important policy in consideration of investment development in certain industry. Research by Newlon (1987), Swenson (1994) and Hines (1996) concluded that tax rate is one of the most important thing considered by investors in a foreign direct investment. One of tax...

В статье проанализированы взгляды ученых-экономистов относительно определения понятия «налоговая безопасность» и категории «система налогообложения», а...

In the present paper we uncover a novel mechanism through which a minority can gain a disproportionate power in a perfectly functioning democracy. In our model, a government elected by majority within a two party democracy, decides on a unique redistributive instrument, the tax rate. We show...

Отсутствие четкого определения инструментов налоговой политики и их реального состава негативно сказывается на эффективности проведения государством...

This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison of the tax base reported in tax statistics with the corporate income derived from national accounts gives hints to considerable tax base erosion. The high weight of reported...

The goal of the article is assessment of influence of the tax factor upon activity of small enterprises under conditions of changing the tax legislation. Analysing, systemising and generalising scientific works of many scientists and also the legislative base on the issues of taxation of small...

The last two years are in the European Union in the process of trying to increase tax rates on income of legal or natural persons. Czech Republic focused on collection more tax revenue from individuals. The way to do is the introduction of the solidarity surcharge, partly to reduce certain tax...

Econometric models are used to analyze the development for the period for which the data are available (ex post analysis), and also for predicting the future values of endogenous variables (ex ante analysis). Econometric modeling is one of the most common ways of macroeconomic forecasting. This...

Under the volatility of stock price, and changes in macro factors such as inflation and interest rates, the real estate market in Viet Nam has entered the recession stage after the year 2008 and after the bubbles in housing prices. This study analyzes the impacts of tax policy on market risk for...

The emerging stock market in Viet Nam has been developed since 2006 and affected by the financial crisis 2007-2009. This paperwork analyzes the impacts of tax policy on market risk for the listed firms in the banking industry as it becomes necessary. First of all, by using quantitative and...

Under the volatility of stock price, and changes in macro factors such as inflation and interest rates, the real estate market in Viet Nam has entered the recession stage after the year 2008 and after the bubbles in housing prices. This study analyzes the impacts of tax policy on market risk for...

The emerging stock market in Viet Nam has been developed since 2006 and affected by the financial crisis 2007-2009. This paperwork analyzes the impacts of tax policy on market risk for the listed firms in the banking industry as it becomes necessary. First of all, by using quantitative and...

In contrast to most Scandinavian countries, Iceland allocates the income of closely held businesses (CHBs) between capital and labor based on administratively set minimum wages rather than an imputed return to book assets.  This paper  contrasts the relative tax burdens of the current...

The article contains a comparative analysis of the impact of discretionary fiscal policy on taxable corporate income tax and tax on personal income, estimated internal lag discretionary fiscal policy. Calculations based on figures that were recorded during the tax reform of 2004, when the...

В статье приведен сравнительный анализ результатов влияния мероприятий дискреционной налоговой политики на базы налогообложения налога на прибыль...