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The impact of selected variables on the VAT gap in the Member States of the European Union
Majerová, Ingrid - 2015
of this paper is to determine a dependence of the VAT gap on three variables, the Corruption Perception Index CPI, GDP … was shown in the case of the Corruption Perception Index. …
Persistent link: https://www.econbiz.de/10012232359
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VAT on intra-community trade and bilateral micro revenue clearing in the EU
Breuer, Christian; Nam, Chang Woon - 2009
This study discusses European Commission's recent proposal to combat VAT fraud by taxing intra-Community supplies at a common rate of 15%, accompanied by the internal correction of input-tax gap between an importer and his own national tax authority, which is caused by the national VAT rate...
Persistent link: https://www.econbiz.de/10010275910
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Electronic commerce and VAT burdens : e-commerce and taxation
Wille, Patrick - In: CESifo Forum 01 (2000) 3, pp. 17-23
Persistent link: https://www.econbiz.de/10011695627
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Evasion of Value-added Taxes in Europe: Ifo Approach to Estimating the Evasion of Value-added Taxes on the Basis of National Accounts Data (NAD)
Gebauer, Andrea; Parsche, Rüdiger - In: CESifo DICE Report 01 (2003) 2, pp. 40-44
Persistent link: https://www.econbiz.de/10011696430
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Az adóráták és a korrupció hatása az adóbevételekre - nemzetközi összehasonlítás: OECD országok, 2000 - 2004
Lackó, Mária - 2008
corruption on the variation of relative tax revenues (their ratio to GDP) in the OECD countries in 2000-2004. The relationship … between the interaction of tax rates with corruption and the relative tax revenues shows an inverse U-shape line, as if it … the interaction between the tax rates and the level of corruption, and the third one is a negative effect of the …
Persistent link: https://www.econbiz.de/10010494372
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Do we need tax harmonization in the EU?
Boss, Alfred - 1999
For many years there have been political intentions to harmonize tax rates in Europe. As to capital income taxation, competition is often seen to be especially harmful. Facing a high degree of international capital mobility, every country is expected to reduce its tax rate in order to attract...
Persistent link: https://www.econbiz.de/10010265440
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Steuerharmonisierung oder Steuerwettbewerb?
Boss, Alfred - 2003
Eine Harmonisierung der Steuern auf Kapitaleinkommen wird häufig gefordert, weil sonst bei hoher Kapitalmobilität ein Steuersenkungswettlauf eintrete mit der Folge, dass der Staat seine eigentlichen Aufgaben nicht wahrnehmen kann. Tatsächlich sind die Indizien für ein "race to the bottom"...
Persistent link: https://www.econbiz.de/10010273140
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Möglichkeiten und Risiken der Einführung eines grenzüberschreitenden Vorsteuerabzugs auf europäischer Ebene
Gebauer, Andrea; Nam, Chang Woon; Parsche, Rüdiger; … - 2002
Die Europäische Kommission hat vorgeschlagen, das Vorsteuervergütungsverfahren zu ändern. Derzeit erfolgt die Vorsteuervergütung an nicht im Inland, sondern in einem anderen EU-Mitgliedstaat ansässige Unternehmen in Form von Erstattungen auf Antrag durch eine zentrale Behörde im Land der...
Persistent link: https://www.econbiz.de/10011698370
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Improving the Corruption Perceptions Index: Additional Data Sources and Their Effects
Jansky, Petr; Li, Natalia - 2021
Corruption is notoriously hard to measure directly, and cross-country corruption indices thus often rely on indirect … information such as country experts' or international businessmen's perceptions. Transparency International's Corruption …
Persistent link: https://www.econbiz.de/10012695534
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Financing the MDGs and Inclusive Growth in the Time of Fiscal Consolidation
Manasan, Rosario G. - 2010
The progress made by the national government in consolidating its fiscal position between 2002 and 2006 proved unsustainable as its revenue effort started to go down once again in 2007 after a brief improvement in 2005-2007. With the more expansionary stance taken by the government in 2009 as...
Persistent link: https://www.econbiz.de/10011421195