double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice … discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures …, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are …

projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development … cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states. …

well as its practical and political obstacles in the context of taxation. An evidence-based approach means basing …

projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development … cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states. …

Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers …