Данная статья содержит анализ налоговых систем государств-членов Европейского Союза. Несмотря на многочисленные инициативы налоговой гармонизации в ЕС,...

São Tomé and Príncipe is very open and highly depends on imports resulting in high indirect tax revenue. At the same time, the production and export base are very narrow, leaving the authorities with a small domestic tax base. For these reasons, the country compares unfavorably with...

Global economic integration intensified tax competition and raised concerns about the resulting "race to the bottom", which could undermine public investment and social spending. The aim of this paper is to test predictions that (i) there is interdependence in CIT rate setting in Eastern Europe...

Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decisions on the proposition that lowering of the top marginal income tax rate would...

Determination of optimal fiscal pressure threshold is difficult to determine given the conditions under which the state must ensure a balance between the goals to be funded, on account of the tax levies, and need to be available to the economic operators and the general public a sufficient...

In 1989 the government of Sri Lanka appointed a commission to undertake a comprehensive analysis of its tax system. The commission completed its work in 1990 and published its findings in the Report of The Taxation Commission, 1990, Sessional paper No. 1- June 1991. This report is a...

This study investigates taxpayers’ perception to the Jordanian tax system efficiency according to the perspective of Keynes. Its main purpose is to determine whether taxpayers perceive the Jordanian tax system as efficient, enough to influence taxpayers’ patterns of behavior, or inefficient...

This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...