The authors made an attempt to analyse a wide scope of issues connected with the tax position of non …

The authors made an attempt to analyse a wide scope of issues connected with the tax position of non …

that, under certain assumptions, it increases disproportionately with the tax rate. This result provides the basis of a … general presumption in favour of a broad-based and low tax rate system: any exemptions which reduce the tax base inevitably … raise the tax rate required to obtain anunchanged amount of total tax revenue. The aims of this paper are to provide a …

Union Council to modernize the customs legislation for the communitarian area. In order to prevent the tax evasion and in … order to enlarge collections, the European Union Council imposed a system of customs tax exemptions for the imports and … exports capable to facilitate the circulation of goods inside the communitarian area. The customs tax exemption was settled by …

The paper aims to provide a panoramic view of the dynamics of tax evasion in Romania, reflected in terms of fiscal … identification and fighting against tax evasion (National Agency of Fiscal Administration and Financial Guard) with the view to … reflect the real situation concerning the number of inspections, quantify and sanction tax evasion for 2003-2008 periods …

In this paper we are presenting an analysis of shift of tax burden from income onto consumption. The analyzed … consumption tax is value added tax, while destination principle is applied. The result of analysis is finding that the … contemporary tax policy in the Czech Republic is suboptimal from the point of view of tax burden distribution between production …