Search results for " Tax policy"
showing 6 items of 6 documents
Perspectives of tax reforms in Croatia: expert opinion survey
2014
In order to shape tax reform it is necessary objectively to assess the current stateof-the- art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest- adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a furth…
Tax Performance Assessment in Scandinavian Countries
2015
Abstract The aim of this paper is to evaluate fiscal policy performance level in Nordic countries of Europe by quantifying the gap between their performance and an optimum benchmark value. In this study it was selected Denmark, Finland, Sweden and Norway. These countries occupy the first places in the ranking of countries with the highest rate of tax burden in Europe. The first part of paper contains general aspects of fiscal performance in international research and an overview of the Nordic tax systems model. The second part of paper focuses on evaluation of tax policy performance in these countries by using OptimTax scoring analysis. The research is based on a multivariate analysis instr…
THE MEMBER STATES OF NORTH EUROPEAN UNION AND LAFFER'S THEORY
2015
In most cases, the current situation of a country or another depends on the historical evolution of its own tax system, especially on the method that it was designed and applied in practice. By the reforms implemented, governments have a difficult task to accomplish, namely finding formulas that provide the financial resources necessary for the functioning of public institutions and reducing the tax burden to taxpayers. This paper aims to determine, by using graphical representation of Laffer's curve, the type of relation between tax burden and tax revenues in Denmark, Sweden, Finland, Estonia, Latvia and Lithuania. The research is based on data provided by the European Commission for18 yea…
The The Land Cadastre in Italy and some fiscal implications: a case study
2023
The Land Cadastre, as an inventory of all relevant real estate in a territory, and most importantly, as a national tax system is, or at least should be, the protago-nist of fiscal, social and civil implications affecting the Italian context. According to unitary farmland incomes, the last revision dates back to 1978-1979, a period that no longer reflects the country’s current socioeconomic situation and does not consider the changes the land market has undergone over the years. Through the analysis of 183 purchases and sales of agricultural land in two districts in western Sicily, this research aims at verifying the adequacy or inadequacy of the current cadastral tariffs. Based on the price…
Fiscalità Ambientale per l'Europa - Profili di diritto dell'Unione Europea
2016
Il lavoro consiste in un rapporto che è il risultato di una ricerca condotta utilizzando le risposte che diversi paesi europei hanno fornito ad un questionario loro somministrato riguardante il grado di attuazione delle direttive europee in tema di fiscalità ambientale. In particolare il rapporto si occupa della tassazione dei prodotti energetici e dell'elettricità, della tassazione dei trasporti, nonché dell'applicazione dei pedaggi e dei diritti di utenza, della possibilità di graduare i tributi sui veicoli in ragione del grado di emissioni CO2 e dell'inserimento del settore dell'aviazione nel sistema di scambi di quote di emissione di gas "effetto serra".
FISCAL STATE POLICY FOR SUSTAINABLE DEVELOPMENT
2011
One of the most important measures to be taken for the development of sustainable economy in Latvia is to implement an effective fiscal policy. It means a complex and well timed use of fiscal instruments to regulate economy. Evaluating the proposals of the government and the measures taken for the stabilization of economy we can make the conclusion that they have not always been effective and economically justified. Several rearrangements in the field of planning taxes and budget have been late. The aim of the article is on the basis of the theoretical viewpoints, to undertake a critical assessment of the fiscal measures taken by the government of Latvia and to make recommendations for the …