Search results for "Fiscal"

Précis de fiscalité des entreprises : 2016-2017

2016

National audience; no abstract

Warunki materialnoprawne jurysdykcji krajowej wobec sprawcy podżegania za granicą do popełnienia przestępstwa skarbowego przeciwko obowiązkom podatko…

2021

Przedmiotem publikacji jest problematyka odpowiedzialności karnoskarbowej w Polsce za podżeganie za granicą do popełnienia przestępstwa skarbowego przeciwko obowiązkom podatkowym. W publikacji przedstawiono zakres znaczeniowy pojęcia „miejsce popełnienia przestępstwa skarbowego” i na tle wyników jego wykładni ukazano sytuacje, w których przestępstwo jest popełnione za granicą. Następnie zostały opisane warunki sine qua non pociągnięcia w Polsce podżegacza za czyn popełniony za granicą

THE IMPACT OF TAX COMPETITION AND HARMONISATION IN THE EU IN RELATION TO FISCAL OPTIMISATION

2018

Fiscal competition and harmonisation are topical issues and the controversy generated by preferences for one or the other is due to the effects they generate in the economies of the EU member states. The practice of tax competition to a smaller or larger extent by some of the Member States is often identified with tax optimisation practices. Thus, in the economies of developed or emerging countries, the effects are both on the labour market, in the collection of indirect taxes (VAT or excise duties), but also in the transfer of profits versus transfer prices. The European fora are working hard for the uniformity of European legislation, but also to determine the governments of the Member St…

The Rise in Inequality after Pandemics: Can Fiscal Support Play a Mitigating Role?

2021

Abstract Major epidemics of the last two decades (SARS, H1N1, MERS, Ebola, and Zika) have been followed by increases in inequality [Furceri et al. (2020), COVID Economics, 12, 138–157]. In this article, we show that the extent of fiscal consolidation in the years following the onset of these pandemics has played an important role in determining the extent of the increase in inequality. Episodes marked by extreme austerity—measured using either the government’s fiscal balance, health expenditures, or redistribution—have been associated with an increase in the Gini measure of inequality three times as large as in episodes where fiscal policy has been more supportive. We survey the evidence th…

La última esperanza

1999

LA POLITICA ORDINARIA E DI COESIONE NELLE REGIONI ITALIANE: UNA VALUTAZIONE SETTORIALE SUL FUNZIONAMENTO DEL PRINCIPIO DI ADDIZIONALITA'

2022

This paper analyses the degree of additionality of the Cohesion Policy to ordinary domestic spending in the Italian NUTS-2 regions during the last two programming periods (2007-2013 and 2014-2020). The European Commission has established that the Structural Funds must not be used to replace the disbursement of the Member States to the regions. However, the treatment could distort the allocative choices of the national policy maker. The main element of novelty is the ex-post panel evaluation of cohesion funds’ additionality to the Ordinary Policy through a sectoral breakdown of spending, controlling for the potential endogeneity of the cohesion variable. The sectoral approach allows us to as…

Federalismo fiscale e autonomia finanziaria della Regione Siciliana

2010

Il saggio rileva che l’approvazione della Legge 5 maggio 2009, n. 42, recante la delega al Governo in materia di federalismo fiscale, in attuazione dell’art. 119 della Costituzione, pone una serie di problematiche, di non facile soluzione, attinenti all’autonomia finanziaria della Regione Siciliana. Esaminate le caratteristiche dello Statuto della Regione Sicilia in tema di autonomia finanziaria, viene valutata la portata delle attuali norme di attuazione in materia di entrate. Vengono quindi esaminati gli unici articoli della citata legge delega che si applicano alle Regioni a Statuto speciale, e quindi anche alla Sicilia, ed individuati i limiti alla applicabilità nella Regione Siciliana …

Déclaration et vérification des créances Créances fiscales. Déclaration provisionnelle. Contrôle fiscal. Procédure administrative en cours (non). Opp…

2001

International audience; (Com. 9 janv. 2001, Trésorier principal de Levallois-Perret c/ Mme Riffier ès qualités et autres, D.2001.478, obs. A. Lienhard ; Paris, 3e ch. C, 9 févr. 2001, Trésorier principal de Provins c/ Me Coudray et autres, D. 2001.1174)

Deficit sustainability and inflation in EMU: An analysis from the Fiscal Theory of the Price Level

2007

Price determination theory typically focuses on the role of monetary policy, while the role of fiscal policy is usually neglected. From a different point of view, the Fiscal Theory of the Price Level takes into account monetary and fiscal policy interactions and assumes that fiscal policy may determine the price level, even if monetary authorities pursue an inflation targeting strategy. In this paper we try to test empirically whether the time path of the government budget in EMU countries would have affected price level determination. Our results point to the sustainability of fiscal policy in all the EMU countries but Finland, although no firm conclusions can be drawn about the prevalence…

Exploring Countercyclical Fiscal Policy in Local Government: Moving Beyond an Aggregated Approach

2014

There is a renewed interest in the fiscal health of local governments in the United States, which is being driven in part by academic research, professional organizations, and the economy. This renewed interest also includes how local governments use their cash reserves for countercyclical fiscal policy, which is a stream of research that has received minimal attention in the literature. We respond in this article by exploring how 97 North Carolina counties used their cash reserves from 2005 to 2012, which includes the great recession of 2008 and 2009. Our findings provide some evidence of countercyclical fiscal policy in local government when exploring the use of cash reserves from an aggr…