Download or read book Structures of the Taxation Systems in the European Union written by European Commission and published by . This book was released on 2004 with total page 370 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Structures of the Taxation Systems in the European Union written by and published by . This book was released on 1996 with total page 89 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Overall taxation in EU Member States is broken down into taxation on labour, taxation on consumption and taxation on capital. Tax rates on consumption, labour and capital are calculated. Changes in the tax laws of 1993 to 1996 in the Member States are discussed."--P. 87.
Download or read book Structures of the Taxation Systems in the European Union written by and published by European Communities. This book was released on 2005 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains times series of tax data from national accounts for the 25 EU member states and Norway covering the period 1995-2003 available in the European System of Accounts (ESA95) format. It gives a breakdown of taxes according to three types of classification: by major type of tax (such as direct and indirect taxes and social contributions), by level of government (central, state and local government, social security funds and the European institutions), and by economic function (consumption, labour and capital). It also includes implicit tax rates on consumption, labour, capital and energy consumption.
Download or read book Taxation Trends in the European Union written by and published by . This book was released on 2014 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2014 edition of Taxation Trends in the European Union is the eighth issue of the report in its current form. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. Taxation is at the heart of citizens' relationship with the State. It is not only government experts and academics, but also many citizens that ask the European Commission questions about tax levels in the EU and on how Member States compare with each other; this report, published annually, is one way of answering them. Much work has gone into making sure that the data it contains are accurate and comparable across countries. The methodology to ensure this was developed jointly by statisticians from Eurostat and economists from the Directorate-General for Taxation and the Customs Union, who have drafted the report. In addition, experts from national Statistical Offices and from the Ministries of Finance of all countries covered have actively contributed by supplying data and comments; we would like to express our thanks for their valuable suggestions and help. The report provides data and analysis for the European Semester, as the proper functioning of tax systems is a key prerequisite for economic growth. The data on the tax burden in the various Member States can thus be used as an input for the formulation of the Country-Specific Recommendations on tax reforms that are announced at the end of the European Semester. In addition to the analysis of Europe-wide trends in Part I, the report also includes a Part II with Country Chapters, covering each EU Member State plus Iceland and Norway. The Country Chapters contain a discussion of tax revenue trends, as well as a description of the main characteristics of each country's tax system. -- EU Bookshop.
Download or read book Taxation in European Union written by Pietro Boria and published by Springer. This book was released on 2017-04-04 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 Structures of the Taxation Systems in the European Union written by European Commission. Directorate-General for Taxation and the Customs Union and published by European Communities. This book was released on 2006 with total page 417 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication contains times series of tax data from national accounts for the 25 EU member states and Norway covering the period 1995-2004 available in the European System of Accounts (ESA95) format. It gives a breakdown of taxes according to three types of classification: by major type of tax (such as direct and indirect taxes and social contributions), by level of government (central, state and local government, social security funds and the European institutions), and by economic function (consumption, labour and capital). It also includes implicit tax rates on consumption, labour, capital and energy consumption.
Download or read book Structures of the Taxation Systems in the European Union 1970 1997 written by and published by . This book was released on 2000 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the establishment of the single market and the introduction of monetary union, European economies have become closely interconnected. This publication provides a unified framework by which the varied taxation systems of the member states can be compared at different levels of aggregation. Such a framework is also of importance in making tax policy decisions.
Download or read book Structures of the Taxation Systems in the European Union written by and published by European Communities. This book was released on 2003-01-01 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the 4th edition of the publication which analyses recent developments and provides indicators for analysing the structures of the taxation systems of EU member states, covering the period 1995-2001. It lays particular emphasis on tax indicators in national accounts, the classification of taxes and methodology for calculating harmonised implicit tax rates on labour, capital and consumption.
Download or read book Structures of the Taxation Systems in the European Union written by and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Structures of the Taxation Systems in the European Union written by and published by . This book was released on 2011 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 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 Systems and Tax Reforms in Europe written by Luigi Bernardi and published by Routledge. This book was released on 2004 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: This impressive book featuring contributions from leading scholars, will be of great interest not only to academics but also to those involved in the financial sectors across the world.
Download or read book Structures of the taxation systems in the European Union written by European Commission. Directorat General XXI - Taxation and customs union and published by . This book was released on 1997 with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Research Handbook on European Union Taxation Law written by Christiana HJI Panayi and published by Edward Elgar Publishing. This book was released on 2020-01-31 with total page 672 pages. Available in PDF, EPUB and Kindle. Book excerpt: Offering a comprehensive exploration of EU taxation law, this engaging Research Handbook investigates the associated legal principles in the context of both direct and indirect taxation. The important issues and debates arising from these general principles are expertly unpicked, with leading scholars examining the status quo as well as setting out a clear agenda for future research.
Download or read book Structures of the Taxation Systems in the European Union written by and published by . This book was released on 2000 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation Trends in the European Union written by Eurostat and published by European Communities. This book was released on 2009 with total page 392 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the third issue of Taxation trends in the European Union, an expanded and improved version of a previous annual publication, Structures of the taxation systems in the European Union. The objective of the report remains unchanged: to present a complete view of the structure, level and trends of taxation in the Union over a medium- to long-term period. It contains a detailed statistical and economic analysis of the tax systems of the Member States of the European Union and Norway. Taxation is at the heart of citizens' relationship with the State. Country chapters give an overview of the tax system in each of the 28 countries covered, the revenue trends and the main recent policy changes. Detailed tables allow comparison between the individual countries and European averages. Data cover the 1995-2007 period.
