Eurostat and OECD regularly publish data concerning a tax burden in particular countries. Tax quota (compound tax quota …) is used as a basic international comparative indicator, which determines a ratio of taxes in the gross domestic product …. This indicator is a subject of interest even in discussions concerning the tax harmonization of the European Union, which …

neutral Automated Payment Transaction (APT) tax. In its simplest form, the APT tax consists of a flat tax levied on all … transactions. The tax is automatically assessed and collected when transactions are settled through the electronic technology of … the banking/ payments system. The APT tax introduces progressivity through the tax base rather than via the rate structure …

is shining ever more intently on the urgent need for new sources of revenue to pay for them. With the first international … also needs to be to be similarly strategic. The Core Group1 Governments rightly pride themselves on an international … ways that strategically target the ‘weak spots’ in the international development effort. The financial services industry …

We develop a price maker/taker model to study how a financial transaction tax affects markets. We find taxes widen … quoted and effective spreads by more than twice the tax. Taxes increase volatility slightly (without intermediation) to …

with an economic union. One of the assets of a stronger economic integration is the harmonization of the tax systems (e ….g. the corporate tax regimes) of the 27 Member States. Having this in mind, the European Commission proposed a common … mechanism for the calculation of the corporate tax base, the consolidation of the tax bases incurred in the different Member …

Taking into account the EU enlargement process the problem of establishing the various levels of tax rates of interest … in the context of the policy runs the national tax policy states with influence over capital flows. Quantifying corporate … tax rates of companies are the most visible attribute of the structure of company taxation in an economy, while being only …

This paper focuses on minorities in Turkey and influences of Second World War period which caused internal discomforts … of Second World War period on Turkish minorities and responses in Turkish society. Basically, Jewish people who escaped … from Holocaust, the recruitment process of minorities and economic Turkification period, such as; Welath Tax of 1942 are …