decentralisation and the tax wedge in corporate and labour taxation. Finally, after a brief overview of the macroeconomic and budget …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and …

The recent economic crisis and taxation in the advanced countries - especially in the European nations - are linked in … taxation in certain economic sectors, especially in the banking sector. It is worthwhile examining the various different …

EU15 and Switzerland are two examples of high and, respectively, low taxation in Europe. It is then interesting to … EU15’ tax systems, especially since the ‘90s. The paper then considers the interplay between European taxation and …

Commission in the Annual Growth Survey of November 2012: shifting taxation away from labour, broadening tax bases, reducing …

. Meanwhile, the congressional Joint Committee on Taxation released a 1,300-page study cataloging the excessive complexity of … national retail sales tax and the Hall-Rabushka flat tax, could dramatically simplify federal taxation. Those tax systems would … eliminate many of the most complex aspects of federal taxation, including depreciation accounting and capital gains taxation …

Abstract: The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a …