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Taxation - Competition or Harmonisation?
Basic themes of document: tax; tax competition; tax harmonisation; European union...
AH - Ekonomie
- 2004 •
- D
Rok uplatnění
D - Stať ve sborníku
Tax competition and tax harmonization in the European Union
The article deals with the problems of tax competition and harmonization within, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single com...
AH - Ekonomie
- 2004 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Corporate Income Tax in EU, Influence of the Harmonization and Competition
Basic themes of document: corporate income tax; harmonization; tax bases; tax rates; competition; tax revenue......
AH - Ekonomie
- 2007 •
- D
Rok uplatnění
D - Stať ve sborníku
Yardstick Competition in case of the Czech Property Tax
Main topics of the document: tax autonomy; property tax; yardstick competition...
AH - Ekonomie
- 2013 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Tax Havens: Useful or Harmful Tax Competition?
A conference consisting of the new tax losses, caused by the tax competition, estimations; with a subsequent discussion among academics, business participants and the tax administration....
Applied Economics, Econometrics
- 2017 •
- M •
- Link
Rok uplatnění
M - Uspořádání konference
Výsledek na webu
Analysis of tax competitiveness of corporate income tax in the EU
Basic themes of document: constant-market-share method; CMS analysis; tax rate relation change; market term; competitiveness term; tax competition in EU......
AE - Řízení, správa a administrativa
- 2009 •
- D
Rok uplatnění
D - Stať ve sborníku
Revisiting the debate on harmful tax competition in the European Union
activities may result in a sharp increase in tax competition between countries. On the one hand, tax competition can have desirable consequences, such as more efficiency the debate on tax competition<...
AE - Řízení, správa a administrativa
- 2012 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Recent development of taxes and of tax harmonisation in the E.U.
Basic themes of document: tax; tax policy in the E.U.; tax mix; tax harmonisation; tax competition......
AH - Ekonomie
- 2004 •
- D
Rok uplatnění
D - Stať ve sborníku
Practical aspects of corporate income tax competition in the European Union
At present twenty seven independent tax systems involve the European Union. Strong tax competition still exists in the range of corporate income taxes among member states of the European Union. Tax com...
AH - Ekonomie
- 2009 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Practical aspects of corporate income tax competition in the European Union
At present twenty seven independent tax systems involve the European Union. Strong tax competition still exists in the range of corporate income taxes among member states of the European Union. Tax com...
AH - Ekonomie
- 2008 •
- D
Rok uplatnění
D - Stať ve sborníku
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