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Socially equitable schemes in Latin America and European Union : the role of geographical indication legislation
Mancini, Maria Cecilia - In: Globalization : economic, political and social issues, (pp. 207-237). 2016
Persistent link: https://www.econbiz.de/10011636108
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Tax benefits determinants and earnings management : results from the Eurozone countries
Tachinakis, Panagiotis - In: International journal of computational economics and … 12 (2022) 3, pp. 263-274
Persistent link: https://www.econbiz.de/10013253295
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Implementation of common consolidated corporate tax base and its implications for non-participating country : a case study for the Czech Republic
Solilova, Veronika; Nerudová, Danuše - In: Ekonomický časopis : časopis pre ekonomickú … 64 (2016) 3, pp. 282-298
Persistent link: https://www.econbiz.de/10011522920
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Common consolidated corporate tax base system re-launching
Nerudová, Danuše; Solilova, Veronika - In: Ekonomický časopis : časopis pre ekonomickú … 65 (2017) 6, pp. 559-578
Persistent link: https://www.econbiz.de/10012151834
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The structure of cigarette excises in the EU : from myths to reality
Primorac, Marko; Vlah Jerić, Silvija - 2017
Although it may at first seem unimportant, the structure of excise taxes on cigarettes greatly affects the price of cigarettes, the structure of the consumption, but also the amount of the tax revenue. EU Directive 2011/64/EU prescribes the combination of the specific and the proportional (ad...
Persistent link: https://www.econbiz.de/10011619526
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Minimization of the competitive risk of the tax system for improving public administration at national and regional levels
Pugachev, Andrey Aleksandrovich; Parfenova, L. B.; … - In: European research studies 20 (2017) 4A, pp. 515-530
Persistent link: https://www.econbiz.de/10012219462
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Impact of fiscal rules on government expenditure and tax revenue in emerging European countries : threshold effect of budget deficit
Köktaş, Altuğ Murat; Günel, Tuğay - In: Ekonomický časopis : časopis pre ekonomickú … 70 (2022) 3, pp. 264-283
Persistent link: https://www.econbiz.de/10013349140
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A reassessment of discretionary tax policy in the European Union : a cyclically-adjusted approach
Carnazza, Giovanni; Lanterna, Federica; Liberati, Paolo - 2024
Persistent link: https://www.econbiz.de/10014518592
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The sufficiency of single tax revenue : a methodological note
Buurman, Gary B. - 1988
Persistent link: https://www.econbiz.de/10000760034
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Der europäische Binnenmarkt und die Duty Free Sonderregelung
Parsche, Rüdiger; Haug, Peter; Nam, Chang W.; … - 1998
Ursprünglich sollte die Duty Free Regelung bereits mit der Errichtung des EU-Binnenmarktes zum 1. Junuar 1993 auslaufen. Um den betroffenen Unternehmen eine Anpassung an die geänderte steuerliche Situation zu gewähren, wurde eine Übergangsregelung mit Ablauf 30. Juni 1999 geschaffen. Gegen...
Persistent link: https://www.econbiz.de/10000663244