Research object is the tax burden on agriculture.Research aim – determine the tax burden on agriculture and to assess … how changes in taxes and contributions in 2009-2011 will change the tax burden on farmers.Objectives: consider methods of … assessment on the tax burden and reveal problems of the tax burden in the academic literature;  consider tax and contribution …

.While trying to increase tax revenue by increasing tax burden, it is not sufficient to evaluate only arithmetical effect. Theory … and empirical Lithuanian and other countries budget collection show that higher taxes do not always bring higher tax … reason of shadow economy is tax burden and state regulation. By summing up all the conditions – economic slowdown, negative …

Incluye bibliografía ; This paper describes the revenue-raising capacity and structure of the Spanish tax system, in … comparison with the economies of the European Union. Spain stands out for the low weight of its tax revenues in GDP relative to … the EU27 average. This lower weight of tax revenue is mainly a consequence of indirect taxes (VAT, excise duties and …

the present value of tax liabilities are calculated, by using an after-tax risk-free discount rate, and incorporating any … new or reduced tax liabilities generated into its expected risk and return estimates. The asset allocation problem is … marginal tax rates, investment horizons, borrowing premiums, high or low inflation environments, and different starting cost …

run counter to one of the core concepts for tax administration in New Zealand – the protection of the integrity of the tax …

behavior between these two approaches, then this may indicate that the current tax policy institutions are failing and need …