Search results for "fiscal"
showing 10 items of 448 documents
SUSSIDIARIETÀ ORIZZONTALE E FISCALITÀ: UN EFFICACE STRUMENTO PER LA SALVAGUARDIA E PROMOZIONE DEL PATRIMONIO CULTURALE, STORICO ED ARTISTICO
2019
E’ possibile attribuire un riconoscimento, una legittimazione ed una regolamentazione giuridica all’opera prestata dai privati nella salvaguardia del patrimonio culturale del nostro paese? La leva fiscale può essere considerata come strumento per favorire lo sviluppo di queste attività? Alla prima domanda possiamo rispondere che il concetto, oggi in evoluzione, di sussidiarietà orizzontale, sembra essere lo strumento più idoneo per inquadrare giuridicamente le azioni di privati cittadini che volontariamente decidono di prendersi cura del patrimonio culturale ai più diversi livelli. Per rispondere alla seconda domanda è, invece, necessario chiedersi se esista un rapporto fra sussidiarietà or…
L'application sur agrément du régime fiscal des fusions aux opérations d'apport partiel d'actif (CGI, art. 210 B, 3) : critères de l'autonomie et aut…
2012
National audience; La cour administrative d'appel de Lyon rappelle que les dispositions du a du 3 de l'article 210 B du CGI ne subordonnent pas l'octroi de l'agrément à la condition que l'apport partiel d'actif porte sur une branche complète d'activité, mais exigent seulement que l'opération soit justifiée par un motif économique, se traduisant notamment par l'exercice, par la société bénéficiaire de l'apport, d'une activité autonome ou l'amélioration des structures. En l'espèce, la cour estime que l'opération était bien justifiée par un motif économique se traduisant par l'amélioration des structures, motif dont il n'appartient pas à l'Administration d'apprécier l'opportunité.
L'optimisation fusion - confusion : une synthèse privilégiée du droit et du chiffre
2010
It is not always easy to dissociate, in the settlement problems, tax and accounting, the main thing and the ac cessory. Generally, mergers are in this case, simplified mergers and universal transmissions, too. When professionals want, in this field, to optimize integrated, legal choices - tax - accounting, it is often obliged to treat the problem, without assistanc e. This autonomy look that this subject is at the crossroads of several disciplines and it is necessary to compose, without really opposing them. The field of mergers and confusion is a good synthesis of the link Law - management. The company which wishes to absorb its 100 % subsidiary can choose between simplified fusion and dis…
Tax Reforms and Labour-market Performance: An Evaluation for Spain using REMS
2009
This paper uses REMS, a Rational Expectations Model of the Spanish economy designed by Boscá et al (2007), to analyse the effects of lowering the overall tax wedge to the level prevailing in the US. Our results partially confirm previous findings in the literature: a reduction in the overall tax wedge of 19.5 points, in order to reach the US levels, has a positive effect in the long run, increasing total hours by about 7 per cent and GDP by about 8 percentage points. In terms of GDP per adult, these results account for 1/4 of the gap with respect to the US, but imply a reduction of only one percentage point in the labour productivity gap. The rise in total hours per adult is explained by a …
The Impact of Government Spending on the Private Sector: Crowding-out versus Crowding-in Effects
2011
The aim of this paper is to analyze the impact of government spending on the private sector, assessing the existence of crowding-out versus crowding-in effects. Using a panel of 145 countries from 1960 to 2007, the results suggest that government spending produces important crowding-out effects, by negatively affecting both private consumption and investment. Moreover, while the effects do not seem to depend on the different phases of economic cycle, they vary considerably among regions. The results are economically and statistically significant, and robust to several econometric techniques.
El tiratge de Alicante y el comercio de los reinos de Valencia y Murcia (1535-1735)
2022
Montojo Montojo, Vicente: El tiratge de Alicante y el comercio de los reinos de Valencia y Murcia (1535-1735). En: Estudis: Revista de historia moderna, 48 2022: 177-198
THE CONTEMPORARY APPROACH OF TAXATION, FROM THE POINT OF VIEW OF ITS HISTORICAL EVOLUTION. THEORETICAL FRAMEWORK
2020
The topic of this research focuses on the study of the taxation process, which is one of the oldest activities in human history and has played a key role in civilized societies for thousands of years, developing its roots with the emergence of the state and trade relations between people. The research methodology is mainly based on the method of theoretical research and the method of reading the literature, being mainly a qualitative research, designed to provide a generous substrate in addressing the process of taxation in economic life. Thus, this theoretical research aims to briefly cover the most important historical stages of taxation in order to provide a comprehensive definition of t…
Imposte e Governance Regionale in Materia di Cave e Miniere in Italia
2013
Negli ultimi venti anni una crescente attenzione verso le problematiche ambientali ha generato un dibattito sul “green fiscal reform” sia a livello europeo che nei singoli stati membri. Anche in Italia si è assistito ad interventi normativi di natura centrale con la finalità di rivalutare alcuni strumenti a sostegno di politiche per la tutela dell’ambiente naturale. L’ambito delle imposte ambientali si caratterizza per lo stretto collegamento al contesto territoriale. Da un lato, infatti, le esternalità ricadono principalmente sugli abitanti delle aree interessate e dall’altro gli enti locali si trovano nella posizione migliore per valutarle e gestirle con gli strumenti di politica fiscale.…
La struttura dell'impresa e l'imposizione fiscale
1981
Motivos por los que los emigrantes españoles se inscriben en el registro consular
2018
La inscripción en el registro consular no es obligatoria para los emigrantes españoles. Conlleva, no obstante, una serie de ventajas que propician, antes o después, su realización. En este artículo se identifican y analizan los principales motivos que animan a ello a los emigrantes españoles. Se toman como base fundamental los datos e informaciones obtenidos a través de una encuesta cuantitativa y entrevistas semiestructuradas realizadas a más de cuatro mil españoles residentes en el extranjero. Se concluye que los principales motivos para llevar a cabo esta inscripción son los relacionados con el ejercicio de derechos y deberes ciudadanos (especialmente el de sufragio en elecciones español…