Search results for "Tax policy"
showing 6 items of 16 documents
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…
Nodokļu politikas ietekme uz mazo un vidējo uzņēmumu sektoru
2015
Maģistra darbs izstrādāts ar mērķi izpētīt un salīdzināt nodokļu politikas ietekmi uz mazā biznesa attīstību Latvijā un Eiropas Savienībā, un izstrādāt priekšlikumus valsts atbildīgajām institūcijām ar nolūku veicināt Latvijas MVU attīstības iespējas valstī. Analizējot nodokļu politiku Latvijā un citās Eiropas Savienības valstīs MVU attīstības kontekstā, var secināt, ka nodokļu politikas rezultātā radītās nodokļu sistēmas ES-28 dalībvalstīs ir būtiski atšķirīgas, radot nevienlīdzīgus apstākļus uzņēmējdarbības vidē, kas kopumā veido MVU sektora mainīgo situāciju ES. Saskaņā ar maģistra darbā paveikto pētījumu, tika konstatēts, ka analizējot nodokļu likmju un jaunu uzņēmumu veidošanās rakstur…
Is money where the fun ends? Material interests and individuals’ preference for direct democracy
2020
Abstract Are people’s attitudes towards referendums as a decision-making procedure predominantly driven by their material self-interest, or do individuals also value direct democracy as such, regardless of the material payoffs associated with anticipated policy outcomes? To answer this question, we use a survey data set that offers information on respondents’ support for referendums as a procedure to decide on tax policy, their income levels, socio-economic characteristics, and, most importantly, their expectation about the majority’s support for higher taxes. We find that the support of low-income individuals for referendums increases substantially if they expect a clear population majorit…
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…
Panama and the WTO: new constitutionalism of trade policy and global tax governance
2017
"Corrigendum" in Review of International Political Economy, 24(4), p. 738 (DOI: 10.1080/09692290.2017.1332547). Tax havens and tax flight have lately received increasing attention, while interest toward multilateral trade policies has somewhat diminished. We argue that more attention needs to be paid exactly to the interrelations between trade and tax policies. Drawing from two case studies on Panama's trade disputes, we show how World Trade Organization (WTO) rules can be used both to resist attempts to sanction secrecy structures and to promote measures against tax flight. The theory of new constitutionalism can help to explain how trade treaties can 'lock in' tax policies. However, our c…
Latvijas nelegālā bezakcīzes alkohola aprite
2014
Elektroniskā versija nesatur pielikumus