The main goal of this study is to assess whether, and if so, how the tax policy is implemented in Poland in relation to informal partnerships. The justification for conducting research in this area is the growing number of such relationships and the demands formulated by the public on the...

Die Kraftfahrzeugsteuer (KraftSt) ist im Jahr 1906 als sog. "Luxusaufwandsteuer" eingeführt worden. Die KraftSt belastete zunächst nur "das Halten von Personenkraftwagen" - ab 1922 wurde die Befreiung für den gewerbsmäßigen Verkehr aufgehoben. In einem weiteren Versuch der steuerrechtlichen...

The article deals with the cost of tax compliance which arises for taxpayers from tax complexity and the constant changes in tax legislation. A socially responsible institution for the fiscal aggression is the Financial Administration of the Republic of Slovenia, as its powers and...

Die Arbeiten an der Gemeinsamen konsolidierten Körperschaftsteuer-Bemessungsgrundlage GKKB gehen weiter. Allerdings dient der am 28. Januar 2016 von der Kommission veröffentlichte Richtlinienentwurf primär der Einschränkung von als unerwünscht angesehenen Steuergestaltungen. Das...

The main aim of this study is to present the basic principles of taxing revenue derived from activities carried out by farmers in Poland, resulting from the regulations of tax law in Poland, and propose solutions concerning that law as it should stand. These are revenues derived from...

This case was an adapted version of a tax case heard in U.S. Federal District Court and the US Court of Appeals. The case involved a partnership set-up by a large US corporation with its own subsidiaries as managing partners and foreign partners as outside investors. The formation of the...

It can be observed, that the member states of the European Union were guided to implement some reforms in the domain of fiscal politics, the aim of which would constitute in fighting and eliminating the "damaging" fiscal competition, of the differences regarding to indirect fiscality, etc....

Constraints aimed at controlling the deficit place a premium on the revenue effects of proposals within the budget horizon, which is typically five years. Yet, many tax provisions have uneven patterns of cost: long-run costs may differ in magnitude, and even direction, from the short-run costs....