tax system
An approach to the Spanish tax system
... the tax is based on the existence of a taxable base and a taxation rate, ...the Tax Office, and whose main occupation is to draw up and maintain an inventory of all the real estate in Spain, each with its ...
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Gender impact assessment of economic policy : municipal budget and tax system
... the tax or rate cost (tax burden) or public sector fees are borne between the ...that tax payers are often legal persons, with the consequent difficulty of obtaining sex-disaggregated information and ...
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TítuloRestructuring the European VAT tax system: advantages and disadvantages of the adoption of a single rate model a study based on the Portuguese case
... the tax systems have been called for redistributive role, variable and often postponed role, especially in times of financial ...of tax on lower-income classes, as they spend a proportionately larger slice ...
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The permanent establishment basic rule concept under the model tax conventions and the colombian tax system: analysis in light of OECD and UN model income tax conventions
... However, the last two centuries have brought, through the phenomenon called “globalization”, a significant development in the approach of economic relations between countries, breaking trade gaps and creating the same ...
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Foreign experience in the individuals tax control
... the tax control system of our country to further increase ...the tax control of most countries has similar features due to globalization and the emergence of new international projects, according to ...
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Social Dimensions of Tax Evasion: Trust and Tax Morale in Contemporary Spain
... in tax morale may lie in the existence of regional fi scal cultures, re- fl ecting the lack of legitimacy of the tax sys- tem, reinforced by social ...reduce tax morale (Martínez-Vázquez and Torgler, ...
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The role of the sub national public sector in the stabilization function: Evidence from the Colombian case for the period 1990/2001
... During the application of the decentraliza- tion reforms in Colombia both national and local fiscal deficits increased significantly. An evaluation of the impact of these deficits on regional con- sumption found that ...
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TítuloAn optimal quantity tax path in a dynamic setting
... a tax, generally mentioned in the economics literature is the dead weight loss as a result of comparisons of the pre and post tax market ...the tax. After the imposition of the tax, the price ...
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Government-to-business: the Brazilian Public Digital Bookkeeping System (Sped) and the eSocial Project
... Bookkeeping System and it can be considered an innovation in the relation between the government and the corporate taxpayers, especially in the informatization ...this system. The eSocial Project is the ...
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Notes to the Annual Accounts for 2015
... In general, all income and expenses as well as the interest they generate are recorded when they accrue, i.e., in the period in which the income or expense is earned or incurred rather than the period in which the cash ...
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Compulsory online tax returns
... the tax, so it would not be fitting to penalise them for the infringement defined in Article 191 of the LGT, nor to claim interest for late payment from them by way of ...by tax regulations constitutes a ...
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Is [Rural] Property Tax Relevant?
... property tax, other authors were aware of its need in the construction of a modern ...property tax an individual contribution to the extent that, agents expect something from the ...
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Standard and harmonize : Tax arbitrage
... Spanish tax law includes the possibility of correcting the income generated from the effect of currency depreciation, but it is not applicable to the sale of these ...
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A microsimulation model for the personal income tax
... the tax for each income source, different reductions are applied (joint declaration reduction and contributions to pension plans are the most common even there are more reductions), following these deductions the ...
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Essays on Tax Administration
... local tax setting behaviour as such, but in tax setting as linked to the incentives and constraints that are generated by the local electoral system” (Bordignon et ...electoral system to test ...
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Tax debt and ways of reducing it
... of tax administration, it is necessary to clarify the definition of settled and unregulated tax ...Regulated tax debt is a debt with which the tax authority may conduct administrative measures ...
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El Tax Lease
... A muchos nos sorprenderá que entre los inversores formando parte de los grupos AIE estén: Inditex, Mango, Ferrovial o El Corte Inglés. En el caso de la primera, la multinacional controlada por Amancio Ortega llegó a ...
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Tax Lease 8
... del tax lease y comencemos a criticar e insultar a estas empresas que se favorecen fiscalmente de estos tax lease, debemos saber que la normativa fiscal en Europa para la construcción de barcos tiene unas ...
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Determinants of tax revenue in OECD countries over the period 2001-2011
... the tax revenue in a previous pe- riod, are translated almost in a proportion of one to one in the current period, in high income countries; whereas the effect from one period to another, in middle income ...
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Tax+
... reclutamiento de personas para work and travel están ofreciendo este servicio dentro del mismo paquete de viaje, aunque no es obligación del estudiante realizar el proceso con el apoyo de la agencia. Las empresas ...
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