The paper analyses Estonian tax structure changes during the last decade and critically assesses the current situation ….The country's tax mix is rather unique among EU countries – it has one of the highest proportions of consumption taxes in total … taxes and the lowest level of capital and profit taxes. Such an unbalanced tax structure creates risks for public finances …

correlated. The paper shows that a linear tax on annuity payoffs, which raises more revenues from long-living individuals than … income tax. Further, we find that a nonlinear tax on annuity payoffs can be directly employed to correct the distortion of … role of a tax on capital income. -- optimum taxation ; life annuities ; adverse selection …

Canadian National Report prepared for the Vienna University of Economics and Business, Conference on tax secrecy and … transparency, Rust, Austria, July, 2012. The aim of the project is to assess how different countries regard the treatment of tax … information and tax secrecy. Topics include the collection of data, the sharing of information domestically and internationally …

requirements of the federal income tax laws. A taxpayer considering noncompliance should consider the government's authority to … assert criminal liability, impose civil tax penalties, and forcibly collect any unpaid tax. Although there are numerous … criminal tax offenses, the potential offenses that may affect a taxpayer's decision whether to comply are the failure to file …

any nation is its tax system. Hence, the main of this study was to assess the impact of taxes on the economic growth of … especially after a series of civil unrest, the tax system is very critical …

dealing with tax disputes will increasingly rely on the developments in the application of the principle of proportionality in … the ECJ and the ECHR. This also provides new opportunities for tax practitioners since wider application of …

This chapter is divided into three main parts: 1) international tax law, 2) domestic tax law, and 3) tax and regulation …. The first part deals with the international tax system and the way it has been affected by technology. This part will … focus on income tax. Existing rules of nexus, characterisation of income and treatment of data are increasingly being …

, community and diversity on tax avoidance in firms that use auditor‐provided tax services. This is one of the first studies, to … our knowledge, to empirically relate tax avoidance, tax management and CSR literature. By separating the strengths and … concerns for each CSR measure, we are able to analyze the effects of a firm's negative and positive social actions on tax …