the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax … 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 …

the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax … 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 …

The paper attempts to explain how tax rates, the extent of corruption and various institutional aspects of the labour …

The paper attempts to explain how tax rates, the extent of corruption and various institutional aspects of the labour …

corruption being prominent among them. In part 4 we set up and quantify a model to analyze the interrelationships among the … consumption and the level of corruption. We also demonstrate that the concealed consumption share plays an important role in the …

corruption being prominent among them. In part 4 we set up and quantify a model to analyze the interrelationships among the … consumption and the level of corruption. We also demonstrate that the concealed consumption share plays an important role in the …

. Corporate income tax rates are being cut, though the headline rate remains high. Lower taxation for large special economic zones …

administrative costs of taxation in Croatia, as a percentage of GDP, decreased slightly over the past fifteen years but still remain … above the EU average. Thus, there is a need to reduce the administrative costs of taxation, first by identifying and …