Search results for "TAXATION"

Konstytucyjna zasada równości w kontekście przepisów abolicyjnych w ustawie Polski Ład

2022

Artykuł został poświęcony instytucji przejściowego ryczałtu od dochodów wprowadzonej ustawą Polski Ład. Jak wykazano, w istocie spełnia ona kryteria abolicji podatkowej i jednocześnie budzi poważne wątpliwości co do zgodności z konstytucyjnymi zasadami równości (art. 32 Konstytucji RP) i powszechności opodatkowania (art. 84 Konstytucji RP). W publikacji przedstawiono instytucję abolicji podatkowej, jej istotę i rys historyczny oraz normatywną konstrukcję przejściowego ryczałtu od dochodów. Analizie poddano także zgodność przepisów normujących instytucję przejściowego ryczałtu od dochodów ze wskazanymi przepisami ustawy zasadniczej

La aplicación de los tributos en los casos de delito contra la hacienda pública

2021

The paper analyses the multiple tax procedures to be developed by the different bodies of the Spanish Tax Authorities (tax management procedures, tax inspection procedures, tax collection and tax penalty procedures) in the case of appreciation of an alleged crime against the Public Treasury. To attain this goal, a study of the new Tax crime configuration after 2012´ criminal reform is carried out, as well as a study of Act 34/2015.

Enhanced Customer Cooperation : Experiences with cooperative compliance in Finland

2018

This report examines the experiences with a collaborative compliance project – Enhanced Customer Cooperation (ECC) – introduced by the Finnish Tax Administration. The ECC was introduced by the Large Taxpayers’ Unit of the Finnish Tax Administration at the beginning of 2013, and it ran as a pilot until the end of 2015. Since the start of 2016, the ECC has been a part of the permanent operations of the Large Taxpayers’ Unit. Based on the interviews with tax officers, corporations participating in the ECC and tax lawyers and tax consultants, the ECC is bringing about a cultural change in the administrative practices and ways of communicating between tax authorities and taxpayers. In general, t…

L’IMPOSIZIONE DIRETTA SULLE ROYALTIES NEL DIRITTO INTERNO E NEI RAPPORTI INTERNAZIONALI

2012

Lo scritto affronta le problematiche relative al trattamento fiscale delle royalties nel sistema tributario italiano, con particolare riguardo all’imposizione diretta sia sotto il profilo della determinazione della base imponibile, sia con riguardo alle modalità di applicazione delle imposte dovute. Muovendo dalla preliminare individuazione della natura dei redditi derivanti dall’utilizzazione economica di beni immateriali, si esamina la disciplina applicabile, rispettivamente, ai soggetti residenti e ai soggetti non residenti, sulla base della normativa interna e delle prescrizioni contenute nel Modello OCSE The present paper deals with the issues related to the fiscal aspects of the royal…

WHAT PROMOTION TECHNIQUES USE ROMANIAN TAX ADMINISTRATION TODAY?

2013

Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers. Fiscal policy promotion involves a set of actions to boost a free consent of taxpayers to pay tax liabilities. Tax institutions are interested in creating a favorable attitude of taxpayers towards taxes. Communication between taxpayers and public institutions is vital because tax administration should assure taxpayers’ information about its existence and mission. Starting with these premises, the paper presents some current techniques of promotion used by Romanian public institutions to promote their image among taxpayers.

FACTORIAL ANALYSIS OF FISCAL PRESSURE IN ROMANIA: 2008 - 2011

2013

The existence of any modern state is unthinkable without a tax system's efficiency and performance through pressure on taxpayers. Tax burden may be easier as long as it is not excessive. This paper aims to analyze the factors which influence overall tax burden calculated at the Romanian state budget level by using two factorial models for decomposition of the tax burden, a synthetic one and an analytical one. This goal is preceded by a dynamic and structural approach of the tax burden in Romania during 2000 - 2011 in relation to changes in tax burden of the EU Member States.

Kansalaisten kulutuskäyttäytymisen muutokset digitalisoituvassa yhteiskunnassa

2018

ISSUES ON THE POSITION OF EUROPEAN EASTERN COUNTRIES IN WORLD RANKINGS INCLUDING ELEMENTS OF TAXATION

2012

Taxation is an essential component of any nation. Taxation, with its economic and social implications, is taken into account when the world rankings are made. The level of fiscal pressure, the design of the tax system, the number of taxes, the relationship between taxpayers with the fiscal administration, the principles of taxation, the existence of a real partnership between the taxpayer and the state are a part of fiscal elements that determine attractiveness or rejection from a particular country. Without claiming an exhaustive approach, our work presents some fiscal aspects from Eastern European countries found in world rankings, by emphasizing the influence of these factors on the posi…

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…

Financement des investissements et calculs de rentabilité

1988

L'objet de cet exposé est de fournir quelques éléments sur la prise en compte du financement des investissements lors des calculs de rentabilité. La première partie (section 1) sera consacrée à la comparaison des calculs de rentabilité globale et des calculs de rentabilité des capitaux propres dansle cas où l'on suppose qu'il n'y a pas de rationnement du capital