Search results for "fiscal"

I diritti del contribuente nella fase delle verifiche fiscali

2004

Il saggio fornisce una prima lettura dell’art.12 della legge 27.7.2000, n. 212, recante lo Statuto dei diritti del contribuente. Dopo una premessa sulla natura e le caratteristiche generali delle disposizioni contenute nello Statuto, l’autore procede all’esame dei singoli diritti e delle singole garanzie disciplinate dall’art. 12 in favore del contribuente sottoposto a verifiche fiscali. L’esame è completato dall’indicazione degli effetti conseguenti all’esercizio di detti diritti da parte del contribuente e dall’esame dei limiti all’esercizio dei poteri istruttori da parte dell’Amministrazione finanziaria. L’Autore tratta, in particolare, di due tematiche di particolare interesse, quella d…

Fiscal competition. Definizioni e modalità concrete

2016

Questo lavoro si propone di analizzare le caratteristiche della competizione fiscale, nel framework della globalizzazione reale e finanziaria, e le sue implicazioni nelle relazioni tra Stati e imprese multinazionali. Peraltro, lo stesso rappresenta la prima tappa di un più complesso studio che si propone di analizzare gli effetti positivi e negativi della tax competition e bank secrecy competition. Di fatti, il risultato della fiscal competition è dato da due differenti, ma relazionati, tipi di competizione: quella più propriamente tributaria e quella " bancaria ". Quanto alla prima, la nostra analisi mira a rivelare il fenomeno per il quale gli Stati sovrani cercano di attrarre sia gli inv…

Discretionary fiscal policy over the cycle: new evidence based on the ESCB Disaggregated Approach

2009

This paper explores how discretionary fiscal policies on the revenue side of the government budget have reacted to economic fluctuations in European Union countries. For this purpose, it uses data on legislated revenue changes and structural indicators provided twice per year by National Central Banks of European Union countries in the ESCB framework for analysing fiscal policy. The analysis is based on the estimation of fiscal policy rules linking these measures of legislated fiscal policy changes to the output gap and other control variables. Then, baseline results are compared with regression estimates where variations of cyclically-adjusted indicators are used as proxy for discretionary…

Fondos-buitre (2)

2007

Taxation in Romania – Some Positive Aspects

2013

Abstract The field of taxation is often a subject of analysis, due to its importance for the formation and administration of public financial resources. By taking into account the local, national and international size of taxation, may be thus identified strengths, weaknesses, opportunities and threats. Although the taxation in Romania is often criticized both by taxpayers and by specialists, there is a progress in taxation field as a result of actions taken in forming and managing fiscal revenues. Without claiming an exhaustive approach, through this article we mention some positive aspects of Romanian taxation. We believe that these should be consolidated and continued.

[Resolució, 1715]

1715

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Teaching of Tax Law in Spain

2017

This paper studies the consolidation of tax law in Spain as a subject of study in the Bachelor Law Degree, and the result of the evolution of the different amendments of the Law Study Plan. Despite the fact that Tax Law is broadly and generally studied as a mandatory subject at the Bachelor level, it diminishes its relevance at the Official Master Level, mainly due to the fact of the absence of a specialized Courts in the Spanish judiciary system. The possibilities of development and consolidation still arise at the postgraduate level with the specialized professional studies, much demanded by companies and advocacy. The tendency, however, seem to go for advanced specialized ad hoc courses.…

La faiblesse financière du Parlement sous la Ve République

2007

National audience

DCG épreuve 4: droit fiscal

2016

National audience; no abstract

Les dépenses publiques pour l'enseignement universitaire et le taux de rendement fiscal : le cas de la France

1991

Public expenditures for higher education and fiscal rate of return : the french case Social and private rates of return of education are today well known analytical tools. But the fiscal rate of retum estimate is less common. It assumes that the State, as economie agent, would like to know whether the public finance of education is generating in the future additionnai fiscal revenues worth the initial subsidy provided. From a more political decision making point of view, the State may also be willing to know whether certain changes in education finance (more or less public intervention) will imply consequences concerning public revenues. The present article provides empirical estimates on r…