Search results for "fiscal"
showing 10 items of 448 documents
The perception of young people regarding the Romanian taxation
2015
According to the principles of taxation, taxes should contribute to the development of the personality of each individual, to the overall development of the economy. In this framework, the elaboration and development of fiscal policy decisions must take into account the financial, economic and social implications, so that, taxation should be seen as a stimulating factor. Through this article, based on a selective research, we analysed how the younger generation perceives Romanian taxation, considering the level of fiscal education and confidence in fiscal institutions.
Al di là del lavoro sommerso
2008
il saggio analizza le recenti misure di contrasto al lavoro irregolare e si propone di valutarne il possibile impatto sul mercato del lavoro italiano. Vengono altresì suggerite possibili ulteriori strategie volte a favorire l'emersione, in armonia con le indicazioni provenienti dall'ordinamento comunitario
From accrued to paid income tax: A review of effective tax rate calculation
2019
Los estudios que han tratado de valorar la presión fiscal de una sociedad como consecuencia del impuesto sobre sociedades recurren generalmente al impuesto devengado como aproximación, aun sabiendo que difícilmente coincidirá con la cantidad verdaderamente pagada. Sin embargo, como consecuencia de los cambios producidos en las cuentas anuales para su adaptación a la normativa internacional, contamos con una información adicional en el balance (activos y pasivos fiscales) que hace posible obtener el importe del impuesto sobre beneficios pagado por las empresas, pudiendo medir de forma más precisa su verdadera presión fiscal. Teniendo en cuenta esta circunstancia y que ya disponemos de inform…
THE CORRELATION BETWEEN FISCAL REVENUES OF ROMANIA AND GROSS DOMESTIC PRODUCT IN THE LAST 12 YEARS
2018
The aim of this paper is to study and analyze the evolution of the Romanian fiscal pressure between 2006 and 2017, from a statistical point of view, and the main purpose is to highlight the correlation between fiscal revenues of Romania and gross domestic product. The first part of the paper is based on a comparative research into the level of taxation at the level of direct, indirect taxes and social contributions. This study seeks to highlight the impact of the Romanian fiscal pressure on the economy. The second part of the article seeks to see the correlation between fiscal revenues and gross domestic product (GDP), especially the impact of fiscal revenues on the growth or decline of GDP…
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 …
Double non-taxation and the use of hybrid entities
2017
La tesis analiza la interacción entre la doble no imposición y el uso de entidades híbridas dentro del contexto internacional, lo que incluye la aplicación de tratados internacionales para evitar la doble imposición. En este sentido, y contrariamente a la opinión mayoritaria de la doctrina fiscal internacional, el autor argumenta que la doble no imposición debería ser entendida de acuerdo a su naturaleza de resultado, es decir, no debería considerarse per se como un problema internacional ni menos utilizarse como un elemento fundamental en el diseño de normas específicas anti-híbridos. De la misma manera, y contrariamente a la tendencia internacional en cuanto a alinear resultados tributari…
Le régime fiscal et comptable des sociétés d'économie mixte
2006
Fiscal consolidation and financial reforms
2015
We use data for a panel of 17 countries over the period 1980-2005 to investigate the impact of fiscal consolidation on the likelihood of financial reforms. We show that fiscal adjustments do not boost the implementation of financial reforms. However, tax-driven fiscal consolidation programs raise the likelihood of banking sector reforms. Moreover, we find that: (i) an increase in the degree of trade openness makes countries less likely to implement financial reforms; (ii) an increase in the interest rate spreads accelerates the path of financial reforms, especially, external capital account reforms; and (iii) an improvement in the quality of political institutions strongly enhances the prob…
Macroeconomic policies in transition : the relations between fiscal, monetrary and debt management policies in countries of econimic transition
1999
PODER, NEGOCIO Y CONFLICTIVIDAD FISCAL: EL REFORZAMIENTO DE LA AUTORIDAD DEL INTENDENTE EN LA VALENCIA DEL SIGLO XVIII
2014
Las vacilaciones con las que se procedió a la realización de las reformas fiscales en el Reino de Valencia tras la abolición de los fueros en 1707 generaron numerosos conflictos que impulsaron a la Monarquía a reforzar la autoridad del intendente. Con tal finalidad, se potenció la tramitación por la vía reservada de las decisiones que adoptaba en materia hacendística. Pero el considerable incremento de su poder que ello comportó favoreció su utilización de forma abusiva en beneficio propio o de la red clientelar articulada a su alrededor. No obstante, las relaciones que mantenía el intendente con las élites locales contribuyen a explicar el eco desigual que alcanzaron las denuncias de corru…