The importance of the analysis of tax exemption and profit tax system of the Republic of Croatia legislation derives from the fact that these have not been regulated by a single legislation i.e. Profit Tax Act and Profit Tax Ordinance but also other legal provisions presented in this paper....

Um eine erbschaftsteuerbedingte Betriebsaufgabe zu verhindern und den Erhalt von Arbeitsplätzen zu fördern, haben das Erbschaftsteuerreformgesetz 2008 und das Wachstumsbeschleunigungsgesetz 2009 die Verschonungsregeln für die Vererbung von Betriebsvermögen grundsätzlich überarbeitet. Dem...

As of January 1st, 2010, as a result of the transposition in the national legislation of the Council Directive 2008/8/CE of 12.02.2008 for the amendment of the Directive 2006/112/CE regarding the place of the supply of services, new notions of tax law have arisen, namely intra-community...

The resident natural persons and those who qualify for residency conditions are subject to taxation in Romania for the incomes from any source, both from Romania and from abroad. External fiscal credit can be granted in order to avoid double taxation, so that the person can be entitled to deduct...

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....

This paper analyses the debate on the introduction of progressive rates in the inheritance tax, which took place in the Spanish Parliament in 1900. The article highlights the interest of this debate concerning two aspects: First, the parliamentary discussion itself, very controversial, showed an...

This volume presents three studies on the VAT. The first study is a VAT primer for lawyers, economists, and accountants who rarely talk to each other about tax issues, particularly in the Netherlands. The different views illuminate the nature and workings of the VAT. The second study examines...

This paper focuses on the effects of career concern on fraud among tax return preparers. A two-stage model is built to ascertain whether the propensity of tax preparers to cooperate with taxpayers in underpaying tax can be decreased if the revealed fraud behavior increases the probability of...

Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...