Search results for "fiscal"

CREATION OF INNOVATIVE APPROACH FOR STUDY OF THE NATIONAL FISCAL SPACE

2017

The choice and topicality of the theme is substantiated by the fact that a sustainable development of a country is affected by the policy implemented by the government. One of its main parts is the fiscal or budget policy which means the formation of the necessary funds of the revenues and expenditures to ensure the functioning of the government. Accordingly, the concept of fiscal space has been activated which is closely connected with the implementation of the instruments of fiscal policy (taxes, government expenditures, government debt). The aim of the research is to create an innovative approach to the investigation of the creation of the state fiscal space applying the simulation metho…

FISCAL STATE POLICY FOR SUSTAINABLE DEVELOPMENT

2011

One of the most important measures to be taken for the development of sustainable economy in Latvia is to implement an effective fiscal policy. It means a complex and well timed use of fiscal instruments to regulate economy. Evaluating the proposals of the government and the measures taken for the stabilization of economy we can make the conclusion that they have not always been effective and economically justified. Several rearrangements in the field of planning taxes and budget have been late. The aim of the article is on the basis of the theoretical viewpoints, to undertake a critical assessment of the fiscal measures taken by the government of Latvia and to make recommendations for the …

Créances fiscales. Privilège du Trésor, TVA, article 1926, alinéa 3, CGI, Privilège limité aux droits et intérêts de retard des six mois précédant le…

1993

International audience; (CE Plén., 10 avr. 1992, Req. n° 93-311, Gaillard)

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…

Average Tax Rate Cyclicality in OECD Countries: A Test of Three Fiscal Policy Theories

2011

This paper investigates the cyclical properties of the average effective tax rate in 26 OECD countries over 1965-2003 in order to test the validity of three theories of fiscal policy: (i) the standard Keynesian theory which recommends that tax policy should be counter-cyclical, (ii) the Tax Smoothing hypothesis, which implies that changes in GDP should be uncorrelated with tax rates, and (iii) the positive theory of Battaglini and Coate (2008) which predicts that the average tax rate should be negatively correlated with GDP. Our main finding is that the correlations of tax rates with cyclical GDP are generally quite small and statistically indistinguishable from zero. This finding is quite …

Précis de fiscalité des entreprises : 2016-2017

2016

National audience; no abstract

La evolución de la presión fiscal en las PYMES: una aproximación a su incidencia sobre la situación financiera de las empresas de la Comunidad Valenc…

2003

El objetivo fundamental de esta investigación es analizar cómo ha evolucionado la presión fiscal soportada por estas sociedades en la Comunidad Valenciana, desde 1992 hasta 1999, con el fin de constatar si la inclusión de este régimen especial ha producido un cambio significativo en la tributación efectiva de estas sociedades. Adicionalmente, el trabajo examina las relaciones entre sus tipos efectivos y una serie de atributos empresariales y de variables económico-financieras.De acuerdo con este planteamiento, el trabajo está estructurado en dos secciones. En la primera de ellas, integrada por cinco capítulos, se establece el marco teórico que justifica la investigación, analizando la impor…

Más cerca del caos

2001

L'obbligo dei pubblici ufficiali di provvedere alla trascrizione

2010

Relazione di sintesi.

2015

Si tratta della Relazione di sintesi nel Convegno su «La tela di Penelope e i rapporti tra “penale” e “tributario”: una orditura possibile?», organizzato dal Centro Siciliano di Studi sulla Giustizia, dall’Università LUMSA e dall’AIGA, tenutosi a Palermo il 21 aprile 2016, nella Aula Magna Facoltà di Giurisprudenza Università LUMSA.