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A long way from tax justice: the Brazilian case

Lavinas, Lena; Moellmann Ferro, Thiago Andrade - 2014

This paper presents the major characteristics of the Brazilian tax system, after underlining the modifications it went through since 1988, when the country adopted a new and democratic Constitution. One important feature is the marked incidence of indirect consumer and production taxes (49% of...

Persistent link: https://www.econbiz.de/10010343315

An evaluation of the capital gains tax concessions for small business

Marriage, Wayne Wilson - 2006

. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove …

Persistent link: https://www.econbiz.de/10009437997

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

Knowledge collaboration among tax professionals through the lens of a community of practice

Bahar, Nurhidayah; Bahri, Shamshul - In: Journal of Risk and Financial Management 15 (2022) 10, pp. 1-19

This paper presents knowledge collaboration among tax professionals in a tax-knowledge context within Malaysian accounting associations through the conceptual lens of a community of practice. Semi-structured in-depth interviews were conducted with a total of 29 tax professionals. Additionally,...

Persistent link: https://www.econbiz.de/10014332638

A személyi jövedelemadó-reform hatása a tb-nyugdíjakra

Cseres-Gergely, Zsombor; Simonovits, András - 2011

The Hungarian Personal Income Tax system is being transformed between 209 and 2013. Tax brackets and the previously existing tax credit is being abolished and this changes the net/gross income ratios in all income categories. This does not only lead to a significant loss in government's income,...