Search results for "TAXATION"
showing 10 items of 80 documents
Las sociedades arrendatarias de los impuestos municipales de Valencia (1410-1450)
2017
La ciudad de Valencia había consolidado su sistema fiscal a finales del siglo XIV. El arrendamiento de los impuestos indirectos desempeñó un papel clave en ese sistema, mediante un procedimiento de subasta pública. Durante la primera mitad del siglo XV, se confirmaron dos procesos relacionados: la monopolización de los arrendamientos por parte de una élite financiera, que a la vez retenía los cargos contables municipales; y la tendencia a la baja de los precios de los arrendamientos, en detrimento del sistema económico municipal. La combinación de documentación pública y privada permite ampliar el conocimiento sobre la organización de aquellas sociedades arrendatarias. The city of Valencia …
The phenomenon of family business and taxation
2021
Our research aims to explore and understand specifics of taxation for family business. We have to appreciate the potential of small-scale entrepreneurship, social business, family sustenance farming, mutual support within communities considering neglected policy options, finding ways to reduce obstacles built by conventional conceptualizations of economics. Survivability - the necessary step to sustainability in hard times; taxation policy should have its say. The authors believe that small-scale entrepreneurship, family business is the one of the most important economy development factors political and social condition stabilization.
A Strategic Management Approach to the Problems of EU taxation
2004
This paper adopts a strategic management approach (objectives, strategy, structure, control) to the study of the European Union's taxation problems. Union of States have some strengths vis-a-vis individual States. However, to ensure that all States benefit, they need constant redistribution. As opposed to fiscal problems of unitary states, Unions of States have additional problems related to their differentiated organizational form, and hence they need integrating control mechanisms. This paper studies the EU taxation in view of the above notions common to the literature on fiscal federalism. We find that a strategic management approach can be applied to highlight the problems of taxation i…
A different role of taxation. Using fiscal leverage as an incentive to foster regeneration of common goods and improve the performance of public gove…
2019
The paper analysis the possibility of using fiscal leverage as an incentive to foster policy of regeneration of common goods. Regeneration of urban goods and spaces not only shows some points in common with the so-called circular economy, but – trough the role played by private citizens who, by substituting or collaborating with public administrations, participate in reuse of goods and urban spaces – may also be considered as an efficient example of public and private cooperation, aiming to improve the level of well-being of the community. Thus, it may be argued that regeneration and taxation have an, at least partially, coinciding aim. Both pursue a general interest: regeneration in a most…
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…
Production network and financing
1993
L'un des grands apports de Keynes à la science économique est d'avoir découvert que le financement courant de l'économie se fait à partir de la production courante. La théorie moderne des émissions, développée par B. Schmitt, nous permet de saisir maintenant que la rémunération des travailleurs n'est pas issue de fonds préalablement accumulés, et que l'émission des salaires est la source unique du financement de la production. Pourtant on considère souvent que la "finance" est un moyen complémentaire de financement que les banques mettent à la disposition des entreprises. Or, il apparaît que la logique même de l'émission de la monnaie interdit de retenir une telle hypothèse. La "finance" ne…
Optimal Taxation of Family Income with non-separable disutility of effort
2008
This paper studies the optimal non linear income taxation for a couple with two earners, each with two possible productivity types. For the case of zero cross-elasticity of labor supply, I find the full solution in terms of type distribution and social welfare weights. Binding diagonal constraints are found to be relevant even with independent types. For the case of non zero cross elasticity, some partial results are obtained. No distortion at the top occurs only in families where both earners are at the top of their distribution. High types in heterogeneous families can be upward distorted, even when only downward incentive constraints bind. The sign of their marginal tax depend on the sig…
The Characterization of the Taxation Process in Terms of Tax Culture, as an Element of Novelty
2020
This research does not aim to achieve the optimal taxation, because this is theoretically plausible, but in practice, is an amalgam of principles, roles and objectives, which could not be achieved at the same time, so that the taxation process works in -an ideal way, without negative effects on the economic and social life of societies. Thus, the main purpose of this study is to study the characteristics that give taxation optimal elements, so that the fulfillment of as many of them can lead to a good tax system, in any economy, whether it is a developed or a developing economy. To achieve this goal, the research methodology is based on theoretical research of the opinions and visions held …
Soluciones de las comunidades autónomas de régimen general a algunas deficiencias de la Ley 49/2002 de Régimen fiscal de las entidades no lucrativas …
2021
The current Law 49/2002 on the tax regime of non-profit entities and tax incentives for patronage was born out of the declared will to establish a set of incentives applicable to patronage activity in general and, in particular, to cultural patronage. However, the practical application to date of this commendable principle has been shown to be a mere normative proposition. The Autonomous Communities of the Balearic Islands, the Valencian Community and Castilla-La Mancha have enacted laws on tax incentives for cultural patronage that could resolve, within the scope of their competences, some difficulties encountered with state regulations. With this scenario in mind we analyze the effective …