A major problem in all European Union (EU) budgetary negotiations is the approach of Member States in net return terms (the fair-return approach). EU members compare their contributions to the EU budget with transfers that they receive from the budget. Net payers tend to reduce the size of the...

In the European Union Member States, value-added tax (VAT) is undergoing a continuous process of harmonization, which was initiated in the 1960s by the introduction of the First and Second Council Directives and which resulted in the implementation of the common tax assessment base. Currently,...

We use incentivized economics experiments to test both the point predictions and comparative static predictions of optimal transfer pricing models, comparing behavior under varying conditions, including wholly versus partially-owned subsidiaries and different tariff and tax rates. As predicted,...

Research Question- How does the IPSAS application affect Accountability and government effectiveness in Nigeria? Motivation- Inadequate disclosure of public account information has made a mess of public resources management regarding accountability and government effectiveness, necessitating...

Aus Gründen der ökonomischen Effizienz sollte eine progressive Besteuerung des Einkommens erst dann zur Anwendung kommen, wenn dieses für den privaten Konsum oder andere private Zwecke (z. B. Schenkungen) verwendet werden soll. Unter Effizienzaspekten, d. h. zur Gewährleistung der...

This paper analyzes the fiscal performance of Turkey and Argentina during the period 2000-2021, when both countries faced rapid economic growth with the consequent impact on social welfare. This work explored two different systems: Centralization in Turkey and Federalism in Argentina and, in...

Die Inflationsraten in Europa verzeichneten in den vergangenen Monaten die höchstenZuwächse der zurückliegenden Jahrzehnte. Österreich hatte für das Gesamtjahr 2022 eineRate von 8,6 %, Deutschland 8,7 %. Ein Profiteur der steigenden Preise ist der Staat, dessenSteuereinnahmen starken...

The Federal Ministry of Finance wants to allow German Federal States to lower the property transfer tax rates for owner-occupied housing. There is evidence that such tax heavily distorts the housing market. However, since the tax is an important source ofrevenue for the Federal States, it...

Various obstacles, such as a shortage of skilled workers, high labour costs, high corporate taxes, as well as increasing regulatorydensity and high-energy costs, hamper investment in Germany. In particular, the lack of significant tax reforms has eroded Germany's tax at-tractiveness compared to...