Search results for "fiscal"

Y a t-il une "oppression" des Plantagenêt sur l'aristocratie en Normandie à la veille de 1204 ?

2004

National audience; Analyse le rapport de force entre la monarchie Plantagenêt et l'aristocratie normande avant la conquête.

Procedimento penale e procedimento tributario

2014

Il contributo tratta dei rapporti tra procedimento penale e procedimento tributario, con riferimento: - al principio di specialità, e alle problematiche connesse; - alla non eseguibilità delle sanzioni amministrative in pendenza del procedimento penale; - alla valenza della sentenza penale nel processo tributario e della sentenza tributaria nel giudizio penale.

Il sistema fiscale nel settore agricolo.

2011

Avant-propos. Hors-série n° 9 | 2016 : Géolocalisation et sources anciennes ?

2016

En lien avec les préoccupations actuelles de notre société, le géoréférencement et la géolocalisation des individus, des faits et des objets constituent aujourd’hui des variables incontournables et un paramètre principal de toute information.

EUROPEAN UNION’S COMPETITIVENESS IN TERMS OF COUNTRY RISK AND FISCAL DISCIPLINE

2012

Underneath the umbrella of national competitiveness there are microeconomic and macroeconomic factors, but the recovery and the revival of a state competitiveness must be based on a strategy developed and coordinated centrally and implemented in strategic areas of the economy. In this respect, this paper aims to analyze the situation of European Union’s competitiveness in terms of country risk and fiscal and budgetary discipline of the Member States, based on empirical data. Therefore, this study’s analysis includes the following two steps: first, a segmentation of the European Union by determining distinct groups of countries according to national competitiveness (GCI), public debt (PD) an…

SUSSIDIARIETA’ E FISCALITA’: UN NUOVO MODO DI CONCEPIRE IL CONCORSO ALLE SPESE PUBBLICHE?

2017

I rapporti fra il pubblico ed il privato si stanno progressivamente modificando. La coscienza del partecipare alla cosa pubblica si evolve ed assume nuove forme di manifestazione. Fra esse un ruolo centrale gioca la partecipazione dei cittadini cd “attivi” che, sia singolarmente che in forma associata, assumono volontariamente la cura di beni che hanno rilevanza collettiva, e quindi beni “comuni”, che spetterebbe al potere pubblico tutelare. E’ il tema della cd. “sussidiarietà orizzontale”. Scopo del presente scritto è quello di analizzarne i possibili rapporti con la fiscalità e, segnatamente, rispondere alla domanda se, ed in che misura, i tributi possano essere uno strumento incentivante…

THE IMPACT OF TAX COMPETITION AND HARMONISATION IN THE EU IN RELATION TO FISCAL OPTIMISATION

2018

Fiscal competition and harmonisation are topical issues and the controversy generated by preferences for one or the other is due to the effects they generate in the economies of the EU member states. The practice of tax competition to a smaller or larger extent by some of the Member States is often identified with tax optimisation practices. Thus, in the economies of developed or emerging countries, the effects are both on the labour market, in the collection of indirect taxes (VAT or excise duties), but also in the transfer of profits versus transfer prices. The European fora are working hard for the uniformity of European legislation, but also to determine the governments of the Member St…

Fiscal policy as an instrument for reducing income inequality: case of Latvia

2020

With the help of fiscal policy, government may influence both overall demand and the disposable income of the population, as well as solve social equality challenges in the society by allocating income among different groups of population. Income inequality in Latvia, which is expressed by the Gini index of disposable income, is the third highest in the European Union, so the question about the most effective instruments for reducing income inequality is pressing. Inequality results in reduced efficiency of social capital and economic distribution, worsening of population health indicators, rising social tension, increased crime and rising poverty, which can have a negative impact on long-t…

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…

I limiti della transazione fiscale in materia di tributi locali

2011

La transazione fiscale, come oggi configurata dall’art. 182 ter della legge fallimentare, può trovare applicazione per i tributi amministrati dalle agenzie fiscali e relativi accessori, ad eccezione di quelli costituenti risorse proprie dell’Unione Europea, nonché per i contributi amministrati dagli enti di previdenza e assistenza obbligatori e relativi accessori. Intento del lavoro è quello di verificare se ed in quali ipotesi l’imprenditore in stato di crisi possa accedere all’istituto della transazione fiscale anche per i tributi dovuti agli enti locali, che non di rado costituiscono una parte ingente del debito fiscale del contribuente.