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Tax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'
Petersen, Hans-Georg (contributor) - 2010
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 …
Persistent link: https://www.econbiz.de/10010271610
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Steuern in Fragilen Staaten : Empfehlungen für die Entwicklungszusammenarbeit
Petersen, Hans-Georg - 2010
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. …
Persistent link: https://www.econbiz.de/10009449012
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Towards evidence-based tax administration
Wenzel, Michael; Taylor, Natalie - 2004
well as its practical and political obstacles in the context of taxation. An evidence-based approach means basing …
Persistent link: https://www.econbiz.de/10009451344
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Steuern in Fragilen Staaten: Empfehlungen für die Entwicklungszusammenarbeit
Petersen, Hans-Georg - 2010
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. …
Persistent link: https://www.econbiz.de/10010282646
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The promise and limitations of information technology for tax mobilisation
Okunogbe, Oyebola; Santoro, Fabrizio - 2022
Persistent link: https://www.econbiz.de/10013203111
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Trade misinvoicing in copper products : a case study of Chile and Peru
Hanni, Michael; Podestá, Andrea - In: CEPAL review (2019) 127, pp. 91-108
Persistent link: https://www.econbiz.de/10012242789
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Izmenenija vo vzimanii akcizov na pivo : posledstvija dlja bjudžeta i razvitija regiona : (na primere Sankt-Peterburga)
Pogorleckij, Aleksandr - In: Ėkonomičeskaja politika 11 (2016) 4, pp. 115-130
Persistent link: https://www.econbiz.de/10011589198
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Do gatekeepers of taxation need more ethics and enforcement to move the needle of compliance north?
Frazer, Linval; Winkelman, Kenneth A.; D'Amico, Jeffrey - In: Business & professional ethics journal 37 (2018) 2/3, pp. 161-180
Persistent link: https://www.econbiz.de/10011932402
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WHAT PROMOTION TECHNIQUES USE ROMANIAN TAX ADMINISTRATION TODAY?
Liliana, Bunescu; Carmen, Comaniciu - In: Studies in Business and Economics 8 (2013) 1, pp. 20-28
Promotional activities in the field of taxation have as main objective to influence the fiscal behavior of taxpayers …
Persistent link: https://www.econbiz.de/10010859554
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A Comparative Analysis of Tax Administration in Asia and the Pacific
Asian Development Bank; Asian Development Bank (ADB) - 2014
A robust and sustainable tax system requires good tax administration. This report compares the administrative frameworks, functions, and performances of tax administration bodies in 22 jurisdictions in Asia and the Pacific. The descriptive analysis is based on surveys of tax administration...
Persistent link: https://www.econbiz.de/10010942320