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Itinerary implementation of an environmental management system and its benefits
Căpuşneanu, Sorinel; I; G; Martinescu; Maria, Dana - Volkswirtschaftliche Fakultät, … - 2010
This article treats the problem of environmental management system starting from definition and objectives stipulated … principles. It is described the role of employers' organizations in promoting environmental management systems. Also, there are …
Persistent link: https://www.econbiz.de/10008695093
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Islamic Economics system In the Eyes of Maulana Maududi-An Analysis
Aziz, Farooq; Mahmud, Muhammad - In: Indus Journal of Management & Social Science (IJMSS) 3 (2009) 2, pp. 45-50
of knowledge. In this context, he has highlighted the characteristics, principles and objectives of this system. On the … Maududi basic principles of Islamic economic systems are: private ownership, limits of halal and haram, economic equality …, free economy and welfare role of state. Whereas this system is established to achieve the objectives of human liberty …
Persistent link: https://www.econbiz.de/10008611288
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Integrating income tax and national insurance: An interim report
Adam, Stuart; Loutzenhiser, Glen - 2007
Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration – increased transparency and reduced...
Persistent link: https://www.econbiz.de/10010293027
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The carousel value-added tax fraud in the European Emission Trading System
Berrittella, Maria; Cimino, Filippo Alessandro - 2012
In this article, we analyse the effects of the carousel value-added tax fraud in the European carbon market and the legislative measures that the EU Member States could adopt to deal with this phenomena. We use a computable general equilibrium model, called GTAP-E and the version 6 of the GTAP...
Persistent link: https://www.econbiz.de/10010294266
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A history of tax legislation in the Federal Republic of Germany
Uhl, Matthias - 2013
This paper presents a historical account of legislated tax changes in the Federal Republic of Germany from 1964 to 2010, thus establishing a database appropriate for the macroeconometric analysis of the fiscal policy transmission mechanism. Ninety-five quantitatively important pieces of tax...
Persistent link: https://www.econbiz.de/10010294405
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Tax avoidance, tax evasion, and tax flight: Do legal differences matter?
Schneider, Friedrich; Kirchler, Erich; Maciejovsky, Boris - 2001
Although from an economic point of view, legal considerations apart, tax avoidance, tax evasion and tax flight have similar effects, namely a reduction of revenue yields, and are based on the same desire to reduce the tax burden, it is likely that individuals perceive them as different and as...
Persistent link: https://www.econbiz.de/10010294588
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Tax Due Diligence bei Kreditinstituten: eine Betrachtung ausgewählter Bilanz- und GuV-bezogener Analysefelder bei der Ertragsbesteuerung
Löhr, Robert - 2006
Das Bestehen am Markt wurde in der Vergangenheit zunehmend in Abhängigkeit vom Wachstum durch Unternehmenszusammenschlüsse im weitesten Sinne gesehen. Selbst wenn Größe als das Ergebnis der Zusammenschlüsse als solche nicht mehr das Ziel ist, wird das Nutzen von Synergieeffekten zur...
Persistent link: https://www.econbiz.de/10010297075
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The German Federal Court of Audit's observations of and comments on tax administration and tax compliance
Schöbel, Enrico - 2006
Auditing institutions, such as the German Federal Court of Audit (BRH), provide information on public revenue and public spending. The question of how to increase tax compliance has been of frequent interest. Unfortunately, information from German taxpayers? declaration behaviour (beyond the...
Persistent link: https://www.econbiz.de/10010297269
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Vorschläge für den Einstieg in einen umsatzsteuerlichen Refund bei PPP-Inhabermodellen
Jacob, Dieter; Berger, Conny - 2007
Bei der Auslagerung staatlicher Tätigkeiten auf private Partner kommt es für den Bereich personalintensiver Dienstleistungen durch die anfallende deutsche Umsatzsteuer zu einer zusätzlichen Kostenbelastung, die die Hoheitsträger bisher oft von Outsourcing abhält. Für den Bereich der...
Persistent link: https://www.econbiz.de/10010298526
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ZEW Corporate Taxation Microsimulation Model (ZEW TaxCoMM)
Reister, Timo; Spengel, Christoph; Finke, Katharina; … - 2008
Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...
Persistent link: https://www.econbiz.de/10010298699