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1: Market System and the Role of Government -- Part I: Budget Background -- 2: Elements of Taxation -- 3: Elements of … budgeting into a single volume. The first part introduces the background to budgeting, focusing especially on taxation …
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develop a composite indicator for taxation, consisting of tax rates and tax administration time. This composite indicator was …
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Die fehlende Harmonisierung der Körperschaftsbesteuerung in Europa führt zu einer Verzerrung von Standort-, Investitions- und Finanzierungsentscheidungen multinationaler Konzerne. Für die Steuerverwaltungen begründet das Nebeneinander von 27 separaten Steuersystemen die zunehmende...
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Purpose - This paper aims to assess the fiscal sustainability in Egypt during the period 1990-2018 using deficit accounts (DA) approach. It also tries to investigate the possibility of applying generational accounts (GA) in Egypt as a new approach to assess fiscal sustainability....
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