Tax Code Concepts in the Countries of Central and Eastern Europe PDF Download
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Author: Leonard Etel
Publisher: Wydawnictwo Temida 2
ISBN: 8362813881
Category : Taxation
Languages : en
Pages : 540
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Book Description
Author: Leonard Etel
Publisher: Wydawnictwo Temida 2
ISBN: 8362813881
Category : Taxation
Languages : en
Pages : 540
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Book Description
Author: Ewa Lotko
Publisher: Wydawnictwo Temida 2
ISBN: 8365696088
Category :
Languages : en
Pages : 794
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Book Description
Author: Piotr Karwat
Publisher: Taylor & Francis
ISBN: 1003801587
Category : Law
Languages : en
Pages : 262
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Book Description
The concept of tax compliance is as old as the tax itself, but staying compliant with tax regulations has become increasingly demanding. A changing tax regulatory environment, resulting from regulatory actions of the OECD, the European Union and national governments, poses many problems for tax compliance awareness. This book explores various approaches to improving tax compliance. Starting with the procedures and processes that are at the centre of the debate, it includes the level of tax position security obtained as a result of cooperation between tax administration and an organisation, ending with tax compliance requirements imposed by one-sided action of tax administration. Offering an experience and evidence-based analysis of how tax compliance influences an organisation’s tax and financial position, the issues are examined from both a theoretical and a practical perspective, using empirical research and case studies with an international dimension for illustration. Emphasising a holistic approach to tax compliance and its role in tax risk management within an organisation, this study offers a framework for making the challenging task of tax compliance and risk management more effective and more efficient. Exploring tax compliance focusing on the tax world after the BEPS project and anti-tax evasion and anti-tax avoidance regulatory actions undertaken by the European Union and OECD, the book has a practical focus on tax system design within the organisation and will be of interest to students, researchers and practitioners working in the areas of tax law and tax compliance.
Author: Frank Bönker
Publisher: Edward Elgar Publishing
ISBN: 9781781958261
Category : Business & Economics
Languages : en
Pages : 236
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Book Description
'Frank Bönker has done a masterful job. . . This is probably the best book available on this important subject. and its significance is not limited to studies of postcommunist societies. It has important theoretical implications for everyone interested in the Political Economy of Policy Reform perspective within the field of comparative political economy.' - John L. Campbell, Slavic Review
Author: Eugeniusz Ruśkowski
Publisher: Wydawnictwo Temida 2
ISBN: 8362813334
Category : Europe, Central
Languages : en
Pages : 710
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Book Description
Author: Kevin Holmes
Publisher: IBFD
ISBN: 9076078378
Category : Finansteori
Languages : en
Pages : 637
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Book Description
Présentation de l'éditeur : "A resource book primarily for policy makers and academic tax, accounting and economics researchers, who require an in-depth analysis of the concept of income and its development for tax purposes."
Author: Paul Schoukens
Publisher: Intersentia nv
ISBN: 9050952674
Category : Europe, Central
Languages : en
Pages : 258
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Book Description
In the last few decades, attention for the social protection of self-employed people in Europe has grown. The countries that are probably most concerned with the social protection for self-employed persons are the Central and Eastern European states. At the end of the twentieth century, after the fall of the Iron Curtain, they were confronted with rising entrepreneurship. Self-employed entrepreneurship was and still is one of the key elements in the transformation of their guided economy to a free market economy. The essential question for many policymakers of Central and Eastern European states is, consequently, to what extent social protection should have a place in this free economy. This publication gives an overview of the existing social security systems for self-employed people in those states in Central and Eastern Europe with which the EU has started negotiations for a possible entry. More specifically, it concerns Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Slovakia and Slovenia. For each state it is checked for which risks the self-employed person is socially insured and how the social security systems are structured. Moreover, the author investigates the specific problems, which the states have to deal with when developing a social security protection for the self-employed. After the description of the national systems, the final chapter will offer a brief comparative analysis. The aim of this analysis is to present the key points in the description of the systems for self-employed persons in Central and Eastern Europe. This chapter will equally be used to make the link with the EU countries. Contributions to this book are made by: A. Bubnov- S ¡ koberne, I.C. Dragan, J. Hajdú, J. Hartl, L. Leppik, T. Medaiskis, M. Pliszkiewicz, I. Radicová, D. Sacheva-Atanasova, G. Strban and V. Zagorskis.
Author: Tímea Drinóczi
Publisher: Routledge
ISBN: 1000172430
Category : Law
Languages : en
Pages : 166
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Book Description
This book challenges the idea that the Rule of Law is still a universal European value given its relatively rapid deterioration in Hungary and Poland, and the apparent inability of the European institutions to adequately address the illiberalization of these Member States. The book begins from the general presumption that the Rule of Law, since its emergence, has been a universal European value, a political ideal and legal conception. It also acknowledges that the EU has been struggling in the area of value enforcement, even if the necessary mechanisms are available and, given an innovative outlook and more political commitment, could be successfully used. The authors appreciate the different approaches toward the Rule of Law, both as a concept and as a measurable indicator, and while addressing the core question of the volume, widely rely on them. Ultimately, the book provides a snapshot of how the Rule of Law ideal has been dismantled and offers a theory of the Rule of Law in illiberal constitutionalism. It discusses why voters keep illiberal populist leaders in power when they are undeniably acting contrary to the Rule of Law ideal. The book will be of interest to academics and researchers engaged with the foundational questions of constitutionalism. The structure and nature of the subject matter covered ensure that the book will be a useful addition for comparative and national constitutional law classes. It will also appeal to legal practitioners wondering about the boundaries of the Rule of Law.
Author: Mr.Victor Thuronyi
Publisher: International Monetary Fund
ISBN: 9781557755872
Category : Business & Economics
Languages : en
Pages : 534
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Book Description
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Author: Sergio André Rocha
Publisher: Kluwer Law International B.V.
ISBN: 9041194290
Category : Law
Languages : en
Pages : 401
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Book Description
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI and its likely future ramifications, the book provides in-depth commentary and analysis in the following sequence: first, a comprehensive discussion of the design and goals of the MLI as a treaty and an institutional framework; second, an overview of the structure of the convention and its take-up across the globe to date; and third, the substantive implementation of the MLI with a wide range of country reports. Practice areas covered include tax law, international law, and international relations. The legal workings and implications of the MLI might still seem mysterious to those whose daily work is impacted by it, and there is as yet little jurisprudence regarding its legal nature or ultimate effect on the bilateral treaties coming within its scope. For these reasons, this pathbreaking book will be warmly welcomed by in-house counsel and law firms advising cross-border investors and firms; nongovernmental organizations involved in policy analysis and issue advocacy; researchers working on technical areas of international tax law; and lawyers interested in international policymaking, including the creation and diffusion of consensus-based fiscal and related regulatory norms across jurisdictions of differing development levels.
