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assiette de l'impôt

Financial decentralization in bulgaria: which are the most important achievements of the transition period and how to move forward?... In most of the fiscal years the decentralization of expenditures was not accompanied by equivalent revenue-raising responsibilities and the taxable base was unevenly distributed within the country territory....

général - core.ac.uk - PDF: anale.feaa.uaic.ro

Facets of fiscal facilities in romanian tourist activities... The fiscal advantages designed to encourage the growth of tourist activities have an influence upon a fiscal cost by reducing the taxable base and implicitly lowering companies’ fiscal spending....

PDF: core.ac.uk

The impact of disconnection of accountancy from taxation on the share result... During those days the single reason of accountancy was indeed that of determining the taxable base and starting from these premises the hypothesis that relates accountancy to taxation does not seem so old-fashioned....

PDF: doaj.org

Albanias informal economy: an impediment to economic development? ∗... [to] increase budget revenues by expanding the taxable base and reducing the informal economy..

PDF: www.bankofalbania.org

PDF: anale.feaa.uaic.ro

taxable amount

fiscalité - iate.europa.eu

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The cost of uncertainty about the timing of social security reform... Uncertainty about the timing and structure of Social Security reform is highly regressive: the very low income group from the 2013 Trustees Report (who earn 25 percent of the economy-wide average wage) experience a welfare loss that is about 3 times larger than those who earn the maximum taxable amount in each year of their career

général - core.ac.uk - PDF: laef.ucsb.edu

Measuring the effects of bracket creep since the 2009 tax reform. a commentIn a progressive income tax system the average tax rate increases as the taxable amount increases....

PDF: www.wifo.ac.at

How to make taxation compatible with citizenship in fiscal crisis scenario... Finally, already adopted measures will be mentioned and other deployment routes, aimed at a tax reform where society becomes more conscious, participatory and pass to be informed of the allocation of the taxable amount directed to the public coffers

PDF: doaj.org

To avoid or not to avoid inheritance taxes? that is the question for parents: empirical evidence from japan... The data reveal that relatively few households plan to reallocate the newly taxable amount of wealth to their own consumption or inter vivos transfers in response to the recent lowering of the basic deduction of the inheritance tax, largely because of...

PDF: mpra.ub.uni-muenchen.de

Taxes, duties, levies and charges as part of the taxable amount for value added taxArticle 78(a) VAT Directive clearly states that taxes, duties, levies and charges must be included in the taxable amount for VAT....

PDF: www.loc.gov

assiette de l'impôt

tax base

fiscalité - iate.europa.eu

Interface conviviale, elle offre des informations sur quelque 500 impôts (assiette de l'impôt, taux d'imposition applicable, etc.), telles qu'elles sont communiquées à la Commission européenne par les autorités nationales.

It offers information on around 500 taxes, such as the tax base, main exemptions, and rates applicable, as provided to the Commission by national authorities.

général - CCMatrix (Wikipedia + CommonCrawl)

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The role of capital income for top incomes shares in germany∗... The disappearance of capital income from the income tax base in many countries poses a major challenge to the comparability of these series both over time and between countries....

fiscalité / comptabilité nationale / cadre social - core.ac.uk - PDF: edocs.fu-berlin.de

Cross-border loss offset and formulary apportionment: how do they affect multijurisdictional firm investment spending and interjurisdictional tax competition ?Motivated by the EU Commission‘s suggested company tax reforms, this paper investigates how cross-border loss offset and formulary apportionment of a consolidated tax base affect the investment and transfer pricing behaviour of a multijurisdictional firm, and how they affect the behaviour of governments potentially engaged in tax competition....

PDF: www.cesifo-group.de

Vertical externalities in cigarette taxation: do tax revenues go up in smoke?In federal systems, where tax bases are joint property, the tax policy of one level of government affects the tax base of the other....

PDF: www.sciencedirect.com

Corporate income taxation of multinationals in a general equilibrium model ∗... In case of separate accounting the tendency toward inefficiently high tax rates traces back to a negative tax base externality....

PDF: citeseerx.ist.psu.edu

Tax competition and fiscal equalization... Two transfer schemes are considered: tax revenue and tax base equalization schemes....

PDF: hdl.handle.net

assiette de l'impôt

basis for assessment of taxes

fiscalité - iate.europa.eu

basis of taxation

fiscalité - iate.europa.eu

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Socio-economic component of preferential taxation of individual income... The basis of taxation is the total taxable income – any taxable income accrued (paid, provided) in favour of the taxpayer during the reporting tax period....

général - core.ac.uk - PDF: doaj.org

Strategies of subsidizing private housing property on the example of ibd (partial buying of percentage) and mid (limited tax deduction of percentage)... This article is aimed at considering the alternative for the liquidated system of large building reliefs for private housing property in the form of limited discount of percentage from the drawn longterm housing credits MID and the partial repurchase of IBD percentage from the basis of taxation of the incomes of physical persons.

PDF: ekonomia.biz.pl

Analysis of personal income tax in romania and the other member states of the european union... Growing importance given to personal income tax is largelydue to the fact that direct taxes within the EU this is a more stable basis of taxation....

PDF: doaj.org

European fiscal coordination... Under conditions in which accurate measurement of the fiscal burden is given by the effective taxation level, which corresponds to a nominal taxation quota and a taxation basis, and under conditions in which European cooperation and coordination must not lead to the abandonment of the national autonomy in the fiscal field, if the sovereignty of the member states with regard to setting the taxation quotas, the solution would be the adoption of a common consolidated basis of taxation at European level.European...

PDF: www.rebe.rau.ro

Aesthetic evaluation of landscapes (on the example of permanent study areas in negoreloye forestry experimental station)The article analyzes the possibility of aesthetic evaluation of landscapes be means of mathematical models on the basis of taxation characteristics of permanent study areas....

PDF: elib.belstu.by

basis of assessment

fiscalité - iate.europa.eu

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Clinical investigations dobutamine-induced contractile reserve in... On the basis of assessment of perfusion (with 99mTc-tetrofosmin SPECT) and glu-cose use (with 18F-FDG SPECT), dysfunctional segments were grouped....

général - core.ac.uk - PDF: jnm.snmjournals.org

Assessing individual clinical performance: a primer for physicians... Despite this, professional colleges and societies will be increasingly obliged to ensure their members are demonstrating high-quality performance on the basis of assessment methods viewed as being transparent, impartial and reproducible....

PDF: hdl.handle.net

Reading skills development among greek tertiary education students: principles and practice of an experimental intervention AbstractThe study investigates the effect of a teaching intervention which was designed with the aim to improve reading skills among Greek tertiary education students on the basis of assessment of their perceived needs and deficiencies....

Low bit rate video quality assessment based on perceptual characteristics... The regions with three major perceptually disturbing artefacts, namely, damaged edge, blockiness and ringing, are detected as the basis of assessment....

PDF: citeseerx.ist.psu.edu

Quality evaluation of mpeg-4 and h.26l coded video for mobile multimedia communications... The regions with three major perceptually disturbing artefacts, namely, damaged edge, blockiness and ringing, are detected as the basis of assessment....

PDF: citeseerx.ist.psu.edu

tax basis

fiscalité - iate.europa.eu

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In finance (the q-group) and the teachers insurance annuity association—college... We analyze asset location and distribution policies in the context of trusts that are outside of the taxable estate of its principal beneficiary as well as direct funds owned by the beneficiary, highlighting the interaction between estate taxation and the reset of the capital gains tax basis at death....

fiscalité / concurrence / politique économique - core.ac.uk - PDF: citeseerx.ist.psu.edu

10:30 am – 12:00 pm, room: jkp-104 taxes and financing decisions... The trade-off between debt, retained earnings, and external equity depends critically on the tax basis of investors ’ shares relative to current price....

PDF: citeseerx.ist.psu.edu

Publications scientifiques

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Ranking mutual funds on an after-tax basis... It ranks a sample of funds on a before and after-tax basis for investors in different income classes facing various investment horizons....

général - core.ac.uk - PDF: www.nber.org

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Income tax basis for a remainder interest... A major concern is what is the income tax basis for a remainder and what happens if the holder of the life estate predeceases the remainder interest holder? Is the holder of the remainder interest entitled to receive...

général - core.ac.uk - PDF: lib.dr.iastate.edu

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Setting income tax basis at death (and the new reporting rules)Although some have argued strongly to the contrary, it was clear for decades even before the statute1 was amended in 19782 that the income tax basis of property in the hands of those acquiring property passing from a decedent was – (1) the fair market value of the property at the date of the decedents’ death; the...

général - core.ac.uk - PDF: lib.dr.iastate.edu