Download or read book Fiscalit en Europe written by European Tax Consultants Congress Staff and published by Springer Science & Business Media. This book was released on 2013-11-11 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Rise of the Fiscal State in Europe c 1200 1815 written by Richard Bonney and published by Clarendon Press. This book was released on 1999-09-02 with total page 542 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this volume an international team of scholars builds up a comprehensive analysis of the fiscal history of Europe over six centuries. It forms a fundamental starting-point for an understanding of the distinctiveness of the emerging European states, and highlights the issue of fiscal power as an essential prerequisite for the development of the modern state. The study underlines the importance of technical developments by the state, its capacity to innovate, and, however imperfect the techniques, the greater detail and sophistication of accounting practice towards the end of the period. New taxes had been developed, new wealth had been tapped, new mechanisms of enforcement had been established. In general, these developments were made in western Europe; the lack of progress in some fiscal systems, especially those in eastern Europe, is an issue of historical importance in its own right and lends particular significance to the chapters on Poland and Russia. By the eighteenth century `mountains of debt' and high debt-revenue ratios had become the norm in western Europe, yet in the east only Russia was able to adapt to the western model by 1815. The capacity of governments to borrow, and the interaction of the constraints on borrowing and the power to tax had become the real test of the fiscal powers of the `modern state' by 1800-15.
Download or read book Les imp ts en Europe written by David Collison and published by Dalloz-Sirey. This book was released on 1998 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Le guide Les impôts en Europe 1998, offre au lecteur un accès rapide et aisé aux principales caractéristiques du système fiscal des pays européens suivants : Allemagne, Belgique, Espagne, France, Italie, Luxembourg, Pays-Bas, Royaume-Uni et Suisse. Il s'adresse tout particulièrement aux experts-comptables, aux avocats, aux juristes-fiscalistes, aux directeurs comptables et financiers, décrivant notamment les impôts sur les sociétés, droits d'enregistrement, TVA et cotisations sociales. Les particuliers y trouveront de nombreux renseignements pratiques sur la fiscalité des personnes notamment l'impôt sur le revenu et les droits de succession. Les informations sont présentées de telle sorte qu'une comparaison puisse être établie entre les réglementations fiscales des différents pays. Le guide Les impôts en Europe a été conçu et réalisé par des spécialistes de la fiscalité dans chacun des neuf pays européens, sous l'égide du réseau Eura-Audit International.
Download or read book Fiscalit en Europe written by and published by . This book was released on 1979 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscal Policy Taxation and the Financial System in an Increasingly Integrated Europe written by D.E. Fair and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 437 pages. Available in PDF, EPUB and Kindle. Book excerpt: The papers collected in this volume are those presented at the sixteenth Colloquium arranged by the Societe Universitaire Europeenne de Re cherches Financieres (SUERF), which took place in Lisbon in May 1991. The Society is supported by a large number of central banks and commer cial banks, by other financial and business institutions, and by personal subscriptions from academics and others interested in monetary and financial problems. Since its establishment in 1963, it has developed as a forum for the exchange of information, research results and ideas among academics and practitioners in these fields, including central bank officials and civil servants responsible for formulating and applying monetary and financial policies, national and international. A major activity of SUERF is to organise and conduct Colloquia on subjects of topical interest to its members. The titles, places and dates of previous Colloquia for which volumes of the collected papers were published are noted on the last page of this volume. Volumes were not produced for Colloquia held at Tarragona, Spain in October 1970 under the title 'Monetary Policy and New Developments in Banking' and at Strasbourg, France in January 1972 under the title 'Aspects of European Monetary Union'.
Download or read book Human Rights and Taxation in Europe and the World written by Georg Kofler and published by IBFD. This book was released on 2011 with total page 581 pages. Available in PDF, EPUB and Kindle. Book excerpt: Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Download or read book La pratique de la fiscalit en Europe written by and published by . This book was released on 1982 with total page 411 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-05-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with reference to the stage of formation of EU rules and the potential contrast with national legal systems. It then explores the general principles emerging from the European treaties that typically involve the taxation system, and examines in detail the fiscal importance of European freedoms, the principle of tax non-discrimination, the balance between national interest and EU values, tax harmonization, state aids and other general principles applicable in tax jurisdiction. Lastly, it offers an overall assessment of the development of the European integration process, with particular regard to the nexus between taxation power and sovereignty, in order to highlight the possible and desirable next stages of the evolution of “European tax law”.
Download or read book Taxes in Europe written by and published by . This book was released on 1994 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Effective Tax Burden in Europe written by Otto H. Jacobs and published by Physica. This book was released on 2002-02-26 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book summarises the results of a study on behalf of the European Commission. It presents estimates of effective average tax rates (EATR) in five EU Member States plus the USA. The main aim is to compare EATR on domestic investments by companies. A secondary aim is to work out the impact of the different tax drivers on the tax burden. The comparison is made in six stages: - Comparison of the EATR for a base case - Effects of alternative assumptions on the economic data - Comparative effects of the German tax reform from 1 January 2001 - Consequences of the most important tax reforms since 1995 - Effects of hypothetical tax reforms - Comparison with results obtained from other studies.
Download or read book Taxation in Europe written by Alicia Martinez Serrano and published by . This book was released on 2003 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxes in Europe 2000 written by Eura-Audit and published by Twayne Publishers. This book was released on 2000 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Value Added Taxation in Europe written by International Bureau of Fiscal Documentation and published by . This book was released on 1973 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fiscalit Europe Centrale written by and published by . This book was released on 2000 with total page 99 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Routledge Handbook of Public Taxation in Medieval Europe written by Denis Menjot and published by Taylor & Francis. This book was released on 2022-11-30 with total page 690 pages. Available in PDF, EPUB and Kindle. Book excerpt: Beginning in the twelfth century, taxation increasingly became an essential component of medieval society in most parts of Europe. The state-building process and relations between princes and their subject cities or between citizens and their rulers were deeply shaped by fiscal practices. Although medieval taxation has produced many publications over the past decades there remains no synthesis of this important subject. This volume provides a comprehensive overview on a European scale and suggests new paths of inquiry. It examines the fiscal systems and practices of medieval Europe, including essential themes such as medieval fiscal theory and the power to tax; royal and urban taxation; and Church taxation. It goes on to survey the entire European continent, as well as including comparative chapters on the non-European medieval world, exploring questions on how taxation developed and functioned; what kinds of problems authorities encountered assessing their fiscal power; and the circulation of fiscal cultures and practices across cities and kingdoms. The book also provides a glossary of the most important types of medieval taxes, giving an essential definition of key terms cited in the chapters. The Routledge Handbook of Public Taxation in Medieval Europe will appeal to a large audience, from seasoned scholars who need a comprehensive synthesis, to students and younger scholars in search of an overview of this critical subject.
Download or read book Intertax European Tax Review la Fiscalit Du March Commun Erop ische Steuer Zeitung written by and published by . This book was released on 1990 with total page 674 pages. Available in PDF, EPUB and Kindle. Book excerpt:
