Download or read book Improving Tax Governance in EU Member States written by Jonas Jensen and published by . This book was released on 2012 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: Tax compliance and costs of tax collection - Policies to raise the efficiency of tax administration - Specific measures to combat the shadow economy - Special topics.
Download or read book Tax Reforms in EU Member States 2012 written by European Commission. Directorate-General for Economic and Financial Affairs and published by . This book was released on 2012 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of the EU VAT system and tax policy challenges faced by EU Member States. The report examines the economic and policy implications of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. Applying an indicator based approach, the report identifies horizontal challenges that EU Member States are currently facing in the area of tax policy. These relate to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation." -- EU Bookshop.
Download or read book Tax Systems and Tax Reforms in New EU Member States written by Luigi Bernardi and published by Routledge. This book was released on 2005-02-03 with total page 227 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Download or read book Tax Reforms in EU Member States 2013 written by and published by . This book was released on 2013 with total page 116 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This report analyses recent tax reforms in EU Member States and identifies tax policy challenges faced by EU Member States. The report first presents tax reforms implemented in EU Member States in 2012 and the first half of 2013. Second, it discusses selected tax policy challenges that are relevant for improving Member States' tax systems. These challenges encompass the potential contribution of taxation to consolidate public finances - in addition to expenditure control- and the growth friendliness of the tax structure, which are particularly relevant dimensions in times of slow growth and fiscal consolidation. The report also examines economic challenges related to the design of individual taxes and tax compliance. In particular, it deepens the analysis of tax expenditure with particular insights on personal income taxation and examines the debt bias in corporate taxation. Applying an indicator-based approach, it also provides an update of the analysis on VAT, housing taxation, environmental taxation and improving tax governance. Finally, it analyses the influence of taxation on income inequality."--Editor.
Download or read book Tax Reforms in EU Member States 2012 written by European Commission. Directorate-General for Economic and Financial Affairs and published by European Communities. This book was released on 2012 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Reforms in EU Member States written by M. Buti and published by . This book was released on 2013 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report deals with tax policy issues in EU member states in 2013. The 2013 edition of the report contributes to the tax policy debate in the EU. Compared to previous editions, the report has a stronger focus on the Member State level. The report consists of two parts: (i) an extensive overview of recent tax reforms, and(ii) a discussion of selected tax policy challenges relevant for improving Member States' tax systems in two analytical chapters. The first analytical chapter focuses on two wide ranging challenges that EU Member States are facing in the area of tax policy in times of slow growth and high fiscal consolidation needs: the potential contribution of taxation to consolidate public finances - in addition to expenditure control - and the growth-friendliness of the tax structure. Beside updating and refining last year's horizontal screening, various checks have been carried out to see how robust the results are. The second analytical chapter deals with economic challenges that EU Member States are facing with respect to the design of individual taxes and tax compliance. It deepens the analysis of tax expenditure with particular insights on personal income taxation and examines the debt bias in corporate taxation, notably its effects on banks' capital structures. Applying an indicator-based approach, the report then provides an update of the analysis carried out in previous years on broadening the VAT base, on housing taxation, on environmental taxation and on improving tax governance. Finally, the chapter analyses the influence of taxation on income inequality.
Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Download or read book Tax Systems and Tax Reforms in New EU Members written by Luigi Bernardi and published by Psychology Press. This book was released on 2005 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on the work carried out in the 2004 Routledge book, Tax Systems and Tax Reforms in Europe, an international team of contributors now turn their attention to the new EU member states. The book compares conditions in the new and potential EU Member states to those in the long-standing EU countries. Topics covered include: * A Comparative View of Taxation in the EU and in New Members * Tax Policy in EU New Members * Tax Policy in New Members under the Stability Pact * Tax Administration and the Black Economy. As well as investigating countries such as the Czech Republic, Estonia and the Baltics, Hungary, Poland and Slovenia, this outstanding book contains a foreword by Vito Tanzi and will be a valuable resource for postgraduates and professionals in the fields of economics, politics, finance and European studies.
Download or read book Tax Revenues in the European Union written by Giuseppe Carone and published by . This book was released on 2007 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recoge: 1. Introduction - 2. Structure and taxation in the European Union - 3. Recent trends and reforms - 4. The challenges ahead - 5. Conclusions.
Download or read book Tax Reforms in EU Member States 2012 written by European Commission. Directorate-General for Economic and Financial Affairs and published by . This book was released on 2012 with total page 122 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The report is prepared jointly by DG ECFIN and DG TAXUD of the European Commission. As the previous editions, the report analyses recent trends in tax revenues and tax reforms in EU Member States. A particular focus of this year's edition is the analysis of the EU VAT system and tax policy challenges faced by EU Member States. The report examines the economic and policy implications of the EU VAT system, of which it provides an overview of the history and possible future. It analyses welfare gains and economic benefits from simplifying VAT procedures and reviews options to reduce VAT fraud and evasion. Applying an indicator based approach, the report identifies horizontal challenges that EU Member States are currently facing in the area of tax policy. These relate to (i) fiscal consolidation on the revenue side and growth-friendly tax structures, (ii) broadness of tax bases in both direct and indirect taxation, with a particular focus on corporate tax expenditure, (iii) the need to improve tax governance and (iv) specific tax issues, namely housing taxation, environmental taxation and some redistributive aspects of taxation." -- EU Bookshop.
Download or read book Harmful Tax Competition An Emerging Global Issue written by OECD and published by OECD Publishing. This book was released on 1998-05-19 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.
Download or read book The External Tax Strategy of the EU in a Post BEPS Environment written by and published by . This book was released on 2019 with total page 410 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent developments in tax policy within the European Union and at the international level (i.e. BEPS Actions and the BEPS implementation process) have made it relevant to analyse how the European Union interacts in tax terms with other relevant international tax actors (i.e. the OECD and third countries). The European Union has tried to define its own standards of good tax governance, which are not completely equal to those of the OECD, and is trying to export those standards to third countries. Like its internal tax policy, the external policy is more inclined to protect Member States? tax bases and their competitive position than to promote single or free market values, which may contradict some of the free trade and fundamental goals the European Union sought to protect. In this field, recent developments in the case law of the Court of Justice of the European Union also need to be taken into account and may exert a very relevant influence on the formulation of the external tax policy, up to the point at which a change in direction may be needed.0 0Within this context, the book explores the configuration of the external tax policy of the European Union, including (i) what the differences or similarities are with international standards already defined at the international level; (ii) where there may be problems in terms of interaction with those standards or with EU law principles; and even (iii) whether the European Union is behaving in a protectionist manner in tax terms. It also offers input on areas in which the external tax policy of the European Union should be reconsidered, as well as on the specific situations of some of its main trading partners (e.g. the United Kingdom and the Brexit process or the United States in the context of its tax reform).
Download or read book Promoting Good Tax governance in Third countries written by and published by . This book was released on 2015 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper forms part of a series of analytical pieces on the absence of EU-coordination regarding aggressive tax planning and its effects, prepared by Policy Department A at the request of the ECON Committee of the European Parliament. Globalization is knitting separate national economies into a single world economy. This is occurring as a result of rising flows of trade and investment, greater labour mobility, and rapid transfers of technology. Deregulation of financial markets, reductions in trade and investment barriers, and reduced communications and transportation costs have spurred those trends. High tax rates are more difficult to sustain in this new economic environment. As economic integration increases, individuals and particularly businesses gain greater freedom to take advantage of foreign economic opportunities. However, the lack of transparency is giving raise to political concerns to opposition to unfair international tax competition. Against this background, the paper sets out some suggestions for how the EU could use taxation to promote good governance in third countries and intensify its work in this area.
Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.
Download or read book Tax Reforms in EU Member States written by Comisión Europea. Dirección General de Asuntos Económicos y Financieros and published by . This book was released on 2012 with total page 118 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report has several purposes. First, it identifies how tax revenues in EU Member States have been evolving, as a result of past reforms and other factors, such as the business cycle or the slowdown in potential growth. Second, it takes stock of tax reforms that have been implemented in the Member States. Third, it reviews various policy issues relevant for future reforms, which are presently considered in the policy debate, such as broadening the tax base of certain taxes and thus increasing revenue or reducing harmful high tax rates. Other topical issues are shifting taxation away from labour towards revenue sources both more innovative and less detrimental to growth and improving the efficiency of tax collection and tackling tax evasion.
Download or read book Tax Reforms in EU Member States written by Directorate General for Taxation and Customs Union and published by . This book was released on 2015 with total page 121 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents an overview of recent tax policy reforms across the EU and provides up-to-date analysis of challenges being faced in these areas. It also includes indicator-based assessments, which provide an insight into the relative performance of Member States? tax systems in terms of efficiency, effectiveness and equity to inform the national and European policy debate. Chapter 1 provides an overview of the most important tax reforms implemented by MemberStates between mid-2014 and mid-2015. Chapter 2 examines the role that taxation can play in ensuring fiscal sustainability, and also discusses the need and scope for a growth-friendly tax shift away from labour to sources of revenue less detrimental to growth. Chapter 3 investigates ways to improve the efficiency of the tax system by improving its design, with particular attention given to consumption taxes, housing taxes, the debt bias in corporate taxation, environmental taxes and tax expenditures. Chapter 4 examines tax administration and tax compliance, and discusses the effects of certain tax measures on income distribution. Chapter 5 provides an overview of the challenges faced by Member States in the area of tax policy, as identified in the different chapters. It also includes a comparison with the results of last year?s report.
Download or read book Addressing Base Erosion and Profit Shifting written by OECD and published by OECD Publishing. This book was released on 2013-02-12 with total page 91 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
