Upon more than 400 judgements on direct taxation, the case law of the European Court of Justice has considerably shaped Member States' tax systems. Based on Member States' tax law adjustments in the context of four landmark rulings on corporate income taxation, we analyse whether case law is a...

The drug cartels of South America and organized crime have long been known to use semi-sub speedboats, Narco-Torpedoes and Narco-Submarines for smuggling cocaine from South America to Mexico and eventually to the United States of America. The drug trade is increasing strongly and organized crime...

Der Zugelassene Wirtschaftsbeteiligte (AEO) wurde mit Wirkung vom 1. Januar 2008 geschaffen. Zwölf Jahre sind vergangen, nach denen es nun erneut gilt, eine Zwischenbilanz zu ziehen (die zweite Kurzbilanz) - wurden die Erwartungen und Antragszahlen erreicht, was gibt es an Neuerungen und welche...

The worldwide spread of the SARS-CoV-2 virus from Wuhan, Hubei province, China, in 190 countries (according to WHO figures: 219 countries, territories and economic areas) represents an unprecedented threat to Global Health and Global Trade in the times of Globalization – a truly global...

Aim: The paper deals with the subject of the shift in Poland's form of agricultural taxation from agricultural tax to personal income tax. The author decided to explore this topic since the taxation of agriculture is an important issue from the standpoint of economic practice. In addition, a...

This paper is analyzing tax morale in three selected European countries through the evaluation of the results of the European Values Study. The main aim is to identify the factors that influence taxpayers' decisions on the issue of whether they justify cheating on tax or not. The dependence and...

Das Harmonisierte System (HS) und seine Nomenklatur (das Zolltarifschema) bestehen seit dem 1.1.1988 aus den Kapiteln 01 bis 97, wobei das Kapitel 77 nicht besetzt worden ist, um künftigen Änderungen der Technik und möglichen Anpassungen Raum zu geben. Die HS-Nomenklatur ist 1988 eingeführt...

Personal income tax (hereinafter referred to as PIT) has a short history, as it appeared in tax systems of EU countries as late as at the end of the 18th century. As a specific universal structure it performs two economic functions: providing financial means for covering some public expenses...

Das bisherige Verfahren zur Grundsteuererhebung ist 2018 vom Bundesverfassungsgericht als verfassungswidrig erklärt worden. Seither haben fünf Bundesländer gestützt auf die Öffnungsklausel nach Art. 125b Grundgesetz (GG) neue Modelle für eine ausschließlich flächenbasierte...

This paper provides a general equilibrium model of income tax evasion. As functions of the share of income reported, the paper contributes an analytic derivation of the tax elasticity of taxable income, the welfare cost of the tax, and government revenue as a percent of output. It shows how an...