Tax system
Progressivity in the Portuguese Personal Income Tax System
... individual tax files, our progressivity indices will use these data by ...a tax system that promotes income redistribution is important to avoid excessive levels of ...of tax brackets and ...
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THE PLACE OF INDIRECT TAXES IN THE TAX SYSTEM ARCHITECTURE OF THE EUROPEAN UNION COUNTRIES
... The data presented in Appendix no. 6 and Graph no. 4 show that in 2009 at the European Union level, more than a half (55.2%) of the revenues come from indirect taxes on value added tax, about a quarter (23.8%) ...
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The tax system of Brazil: a report to the Getulio Vargas Foundation
... exempting proprietorships and partnerships from the legal entity tax and requiring owners to include in their individual taxable incomes their shares in the year's[r] ...
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Bank transactions tax: pathway to the single tax ideal: a modern tax technology, the Brazilian experience with a bank transactions tax (1993-2007)
... single tax, but depends on a set of taxes, and most importantly on the composition of public ...income tax that is strongly progressive if other taxes live along side it that are strongly regressive? The ...
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THE INFLUENCES OF CHANGES IN TAX LEGISLATION
... This paperaims to meaningfully present the latest legislative changes and to analyze the irinfluences on tax payers and on budget revenues from taxes subject tochange. The research methodologyis based on ...
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ABOUT THE FISCAL CULTURE CONSOLIDATION IN ROMANIA DURING THE COMMUNIST AND POST- COMMUNIST PERIOD
... some tax regulations of the previous period, the introduction of tax regulations to stimulate entrepreneurship and to provide the necessary resources for the functioning of the state, has been ...modern ...
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Tax Expenditures: A Theoretical Review
... of tax expenditures, such as the absence of large-scale analyses and reports about tax expenditures, which is actually in contra- vention of the IMF Fiscal Transparency Code (Kesner-Škreb, 2001) and one of ...
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THE IMPLICATIONS OF TAX MORALE ON TAX COMPLIANCE BEHAVIOR
... of tax morale and the level of the shadow economy (Torgler and Schneider 2007, 2009), governments could design policies that foster tax morale and hinder taxpayers’ propensity to engage in cash ...higher ...
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ASPECTS CONCERNING LABOUR TAXATION IN OECD COUNTRIES
... the tax burden from labor to capital or other taxable ...income tax can be compensated by increasing the VAT or ...the tax system, lowering tax rates, broadening tax base and ...
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Tax reform under fiscal stress: a CGE analysis of the Brazilian tax reform
... Brazilian tax system, attempts to reform it during the last decade have faced several restrictions to its ...symmetric tax on labor and capital income, by a new federal ...
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Road Tax in the Czech Republic during the Period 1993 – 2011
... Road tax in the Czech Republic (CR) was imposed by the Tax System Act ...This tax is valid from January 1 st 1993 and applies to road motor vehicles and their trailers registered and operated ...
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Dual income tax: An option for the reform of personal income tax in Serbia?
... income tax concept, primarily related to problems of vertical equitability in taxation, have lead to major overhauls of the system in those countries which adopted ...income tax system to ...
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Theoretical Provision of Tax Transformation
... of Tax Transformation The article is aimed at defining the questions, giving answers to which is nec- essary for scientific substantiation of the tax transformation in ...of tax systems and ...
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TRENDS IN THE DEVELOPMENT OF INDIRECT TAXES IN THE MEMBER STATES OF THE EUROPEAN UNION
... the tax system refers to the process of harmonization of national legislation with Community law by transposition into national law of the Directives adopted at European level in the field of VAT and excise ...
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LURING FISCAL REFUGEES: THE HIGHS AND LOWS OF TAX HAVENS
... of tax compliance has always depicted taxpayers’ decision-making between two antagonistic poles, ...skilled tax advisors who confidently recommend highly sophisticated tax avoidance or tax ...
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METAMORPHOSES OF THE ENVIRONMENTAL STAMP IN ROMANIA
... registration tax based on the cylinder capacity of the engine and exhaust ...registration tax based on the cylinder capacity of the engine and CO2 ...registration tax based on the price of the ...
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Rev. Bras. Econ. vol.58 número1
... higher tax rates (and lower subsidies) than the results presented in table 1 (the case with no lump sum ...commodity tax rates in order to finance ...commodity tax rates from the case with no ...
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The distribution of average and marginal effective tax rates in European Union member states
... statutory tax and benefit ...joint tax filing is current practice in a considerable number of countries (O'Donoghue and Sutherland, ...the tax schedule itself is applied to each individual ...
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Flypaper effect revisited : evidence for tax collection efficiency in Brazilian municipalities
... government tax collection, that is, to asses what are the factors increase (relative) ...the tax-price effect on the tax collection ...of tax collection in two similar units of ...on ...
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Manifestações reumáticas associadas ao vírus linfotrópico humano de células T do tipo I (HTLV-I).
... HTLV-I Tax e sorologia para p40 ...I Tax em células mononucleares e positividade na sorologia para p40 Tax – uma prevalência três vezes maior que em doadores de sangue sem artrite reumatóide (66) ...
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