Search results for "tax system"
showing 6 items of 6 documents
La justicia tributaria en el ordenamiento plural
2016
La justicia ha sido objeto de estudio en las ciencias jurídicas desde sus comienzos. La mayoría de los ordenamientos han considerado, a lo largo de la historia, el valor superior de la justicia como uno de los fines del Derecho. Este principio y valor figura en la mayoría de las Cartas Magnas de los distintos Estados así como diversos tratados y convenio internacionales como la Declaración Universal de Derecho Humanos. Nuestra Constitución recoge en su preámbulo que la Nación Española desea establecer la justicia, la libertad y la seguridad y promover el bien de cuantos la integran, y su artículo 31 propone un sistema tributario justo como medio para sufragar los gastos públicos. Por lo que…
The norwegian tax system
2001
This paper gives a description of the Norwegian tax system. The main areas are: • A brief description of the Norwegian tax system as a whole • A description of the broad lines of the tax system and tax rates fir Nowegian individuals • A description of the broad lines of the tax system for limited companies in Norway • A description of the tax system for taxation of company wages and salaries etc • A description of the Norwegian tax value added tax system (VAT) and other excises • A description of the Norwegian tax collectiong system
Regalismo e inmunidad eclesiástica en la España del siglo XVIII: la resistencia del clero valenciano a la imposición del estanco del tabaco
2007
The charters abolition decree of the Kingdoms of Valencia and Aragon kept the traditional regulation on the jurisdiction and ecclesiastic immunity, and this exception was ratified in the Royal Order the 7th of September in 1707. As the members of this class thought that it was implying a reinforcement of their privileges, they presented an intense resistance to the imposition of the tobacco monopoly, which the monarchy considered as a «well-known royalty» inherent in its sovereignty. Initially, the opposition was assumed by the ecclesiastic hierarchy and it generated jurisdictional conflicts so serious that Philip V proceeded to the emission of dispositions in favour of his royal prerogativ…
Perspectives of tax reforms in Croatia: expert opinion survey
2014
In order to shape tax reform it is necessary objectively to assess the current stateof-the- art of and of the outlook for the tax system. After having reviewed all previous reforms in the light of the consumption-based (interest- adjusted) concept of direct taxation, which was almost systematically implemented in Croatia in 1994, we present the results of a broad expert opinion survey about the Croatian tax system. The most interesting results suggest the maintenance/(re)introduction of different tax incentives and reduced VAT rates, rejection of a flat tax as well as decrease of tax brackets, an increase in alcohol and tobacco duties, the introduction of a financial activities tax, a furth…
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…
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.