This study focused on environmental tax measures, and on allocation, pricing, and taxation of Iceland’s major … hydropower and geothermal resources. Measures to secure the tax base for the corporate income tax (CIT) are proposed. Taxation of …

This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income …, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a …

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. …