Search results for " tax"
showing 10 items of 794 documents
Diversity of Draba L. sect. Aizopsis DC. (Brassicaceae) in Sicily
2008
The fundamental Human Rights as European Law Principles: their development through the ECHR principles and the Constitutional traditions conmmon to t…
2011
The need to reinforce the fundamental human rights of EU citizens and of people living in the European Union became a key goal linked to the need to create a European area of freedom, security and justice, one European Union's internal borders were gradually abolished. Respecting fundamental rights while ensuring security and justice in the European Union became two intrinsically linked tasks of European integration in the years to come. Actually two sides of the same coin. Look, for example, the immigration policy. The latest developments have even led to the creation of a Fundamental Rights Agency.
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".
The Sicilian wild cabbages as biological resources: taxonomic update and a review on chemical constituents and biological activities
2020
Considering the growing interest that wild brassicas have as sources of bioactive molecules as well as a genetic resource, the authors review and update the taxonomy of Brassica sect. Brassica, limited to the native flora of Sicily, an island considered to be an active diversification center for the group of species of the aforementioned section. Regarding the taxonomic aspects, Brassica tardarae is here considered a subspecies of B. rupestris; the distinction at the subspe- cific level of B. raimondoi, a critical taxon included in B. incana, is also confirmed. In addition, two new subspecies are proposed, respectively in B. incana and B. rupestris. The taxonomic information relating to the…
Typification of the name Senecio pygmaeus (Asteraceae), with some additional taxonomic and phytogeographic remarks
2023
A thorough research on the scientific activity of Guglielmo Gasparrini, Giovanni Gussone and Augustin Pyramus De Candolle allowed the authors to adress a research in several European herbaria looking for the type of the name Senecio pygmaeus DC. The original specimen sent by Gussone and mentioned in the protologue by Candolle is still kept at G-DC and is designated as the lectotype, whilst three other herbarium sheets, preserved at NAP-GUSS, PAL and PAV herbaria respectively, in all probability belong to the same gathering, and are considered as isolectotypes. The authors provide an updated description of this taxon in order to better point out its diagnostic characters. However, further bi…
Coordinates of the Relationship Between Taxation and Competitiveness in the European Union
2018
Through specialized studies and research, from the analysis of the specific fiscal indicators is demonstrated the role of taxation for growth and economic development. Since the progress and development of a country is closely related to the level of competitiveness, through this article we will identify the main coordinates of the relationship between taxation and competitiveness. Starting from the structure of the Global Competitiveness Index pillars we will identify the fiscal and budgetary components found directly or indirectly in the construction of the index. Without claiming an exhaustive approach, taking into account the specificity of the fiscal policy of the European Union, we wi…
The Evaluation of the Cultural Industries Impacts on the Local Economies: The Teatro Massimo Foundation
2022
Thanks to its relevant positive effects, the cultural industry, including the Opera Houses, is becoming increasingly important for economic and social well-being. On the other hand, given their cultural relevance and the high costs, these activities require the support of public funds. This evidence generates the need to quantify the economic benefits deriving from its activities to evaluate the opportunity and the return of the public financial support. The study analyses the case of the Fondazione Teatro Massimo di Palermo offering an estimate of the economic, occupational, and fiscal impact on the municipal, provincial, regional, and national territories. The results show how the Opera H…
La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
2015
Las cooperativas son sociedades con unas características especiales tanto en su regulación como en su tributación, tradicionalmente más ventajosa, a las que se les atribuye importantes funciones sociales. En este trabajo realizamos un cálculo del impuesto sobre sociedades pagado con objeto de medir la presión fiscal de las empresas cooperativas y de esta forma valorar si se producen diferencias estadísticamente significativas entre los diferentes tipos de estas empresas, según tamaños, sectores y comunidades autónomas. Para ello partimos de la información adicional de tipo fiscal que ofrecen los balances anuales a partir del año 2008, como consecuencia de la adaptación de la legislación mer…
Tax Evasion and Tax Progressivity
2003
In a pure tax evasion framework in which the monetary penalty is a function of the evaded tax, more progressive income taxes will reduce tax evasion if income has to be declared. However, if tax payments have to be declared, higher tax progressivity will have no effects. Thus, the relationship between tax evasion and tax progressivity depends on whether income or taxes have to be divulged to tax authorities. If the fine is a function of undeclared income, higher tax progressivity will always raise evasion.
Tax evasion, tax progression, and efficiency wages
2004
Abstract More progressive taxes raise employment in imperfect labour markets. However, this prediction is not robust. For example, any employment effect vanishes in a constant profit efficiency wage economy. It is demonstrated that tax evasion opportunities can re-establish positive employment effects of higher tax progression.