In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation … within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding … discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures …

's tax system. Instead, we focus on the question of how far taxation depends on productive activities, i.e. the generation of … additional insight when analysing tax competition issues, when studying the growth-enhancing properties and the efficiency of a … tax system. We analyse the general features, the systematic taxonomy, as well as strong and weak points of IDT and IIT for …

tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a … Country by Country Reporting, which attempt to reduce the opportunity spaces in which corporations can limit tax payments and … utilize low or no tax jurisdictions; the Legal Entity Identifier which provides a 20-digit identification code for all …

The Hungarian Personal Income Tax system is being transformed between 209 and 2013. Tax brackets and the previously … existing tax credit is being abolished and this changes the net/gross income ratios in all income categories. This does not …

public tasks. But not all countries with a low tax ratio automatically fall into this category. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …

efficiency of its tax system and the educational level of its population. Interestingly, some of the variables identified in …

public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …