Value added tax has been part of the economic reality in the business environment of the Slovak Republic for more than … results of the value added tax complex analysis in terms of cost ratio. The object of this research involves the share of … incurred cost of businesses and the amount of tax liability in case of value added tax. The classification of questionnaire …

von Fremdkapital in Unternehmen, wie eine neue empirische Studie des DIW Berlin belegt. -- flat tax ; income taxation …

Following a Federal Constitutional Court sentence, wealth tax has not been levied in Germany since 1997. A possible … wealth. DIW Berlin has analyzed the revenue from such a wealth tax. Since wealth in Germany is highly concentrated among the … consideration possible adjustments and avoidance by those subject to the wealth tax, it still promises additional tax revenue of 11 …

progressive integration of European economies. Such a step would relieve the tax burden on cross-border companies and make tax … assessment base for corporation tax at European level has been ongoing since as far back as 2002. Furthermore, in 2012 the French …-controlled companies, nearly 70 percent of the controlling shareholders are based in Europe. This highlights the need for corporate tax …

, companies' average tax burden for the period 2001 to 2008 is 21 percent. This rate is considerably lower than the statutory tax … rates for this period. The reason for this is that tax-reported profits were well below macroeconomic profits. This tax gap …). The high level of tax losses and tax loss carryforwards is significant. The loss carryforward for corporation tax rose to …