Taxation And Development A Comparative Study
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Taxation And Development A Comparative Study
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Author : Karen B. Brown
language : en
Publisher: Springer
Release Date : 2017-01-16
Taxation And Development A Comparative Study written by Karen B. Brown and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-16 with Law categories.
This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.
The Oxford Handbook Of International Tax Law
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Author : Florian Haase
language : en
Publisher: Oxford University Press
Release Date : 2023-10-13
The Oxford Handbook Of International Tax Law written by Florian Haase and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-10-13 with Law categories.
International Tax Law is at a turning point. Increased tax transparency, the tackling of Base Erosion and Profit Shifting (BEPS), the reconstruction of the network of bilateral tax treaties, the renewed discussion about a fair and efficient allocation of taxing rights between States in a global, digitalized economy, and the bold push for minimum corporate taxation are some expressions of this shift. This new era also demonstrates the increased influence of international standard setters such as the OECD, the UN, and the EU. Each of these developments alone has the potential of being disruptive to the traditional world of international tax law, but together they have the potential to reshape the international tax system. The Oxford Handbook of International Tax Law provides a comprehensive exploration of these key issues which will shape the future of tax law. Divided into eight parts, this handbook traces the history of international tax law from its earliest days until the present, including reflections on the developments that have characterized the last one hundred years. The second section places tax law within the broader international context considering how it relates to public and private international law, as well as corporate, trade, and criminal law. Sections three and four consider key legal principles and issues such as regional tax treaty models, OECD dispute resolution, and transfer pricing versus formulary apportionment. Subsequent analysis places these issues within their European and cross-border contexts providing an assessment of the role of the ECJ, state aid, and cross-border VAT. Section seven broadens the scope of this analysis, asking how trends in recent major economies and regions have helped shape the current outlook. The final section considers emerging issues and the future of international tax law. With over sixty authors from 28 different countries, the Oxford Handbook of International Tax Law is an invaluable resource for scholars, academics, and practitioners alike.
Tax And Development Aid Modalities For Strengthening Tax Systems
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-03-06
Tax And Development Aid Modalities For Strengthening Tax Systems written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-06 with categories.
This report provides an overview of the aid modalities available to donors in promoting domestic resource mobilisation through more effective tax systems.
Taxation And Economic Development Among Pacific Asian Countries
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Author : Richard A Musgrave
language : en
Publisher: Routledge
Release Date : 2019-09-05
Taxation And Economic Development Among Pacific Asian Countries written by Richard A Musgrave and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-09-05 with Political Science categories.
An array of case studies exploring evolving tax policy and economic development in Pacific Asian countries.
Transition Taxation And The State
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Author : Gerard Turley
language : en
Publisher: Routledge
Release Date : 2017-11-30
Transition Taxation And The State written by Gerard Turley and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-30 with Business & Economics categories.
In economic terms three of the most important and controversial issues of our times are transition, taxation and the role of the state. This book examines the core associated problems of tax payment and collection in the context of transition from a centrally planned economy to a market economy and the persistence of the 'soft budget' constraint. While differences between the experiences of transition states vary, the attitude of the state towards the control of the tax discipline, its efficiency and vulnerability to corruption is shown to be a key issue, in particular when political constraints are often more pressing than tax design or economic constraints. Transition, Taxation and the State will prove detailed and enlightening reading for all those concerned with tax administration in transition countries from both economic and political perspectives.
Research Handbook On International Taxation
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Author : Yariv Brauner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-12-25
Research Handbook On International Taxation written by Yariv Brauner and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-25 with Law categories.
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.
Comparative Study Of Canadian United States Resources Program
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Author :
language : en
Publisher:
Release Date : 1975
Comparative Study Of Canadian United States Resources Program written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Mineral industries categories.
Tax Audit And Taxation In The Paradigm Of Sustainable Development
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Author : Bistra Svetlozarova Nikolova
language : en
Publisher: Springer Nature
Release Date : 2023-06-22
Tax Audit And Taxation In The Paradigm Of Sustainable Development written by Bistra Svetlozarova Nikolova and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-06-22 with Business & Economics categories.
This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation – flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics.
Race And Regionalism In The Politics Of Taxation In Brazil And South Africa
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Author : Evan S. Lieberman
language : en
Publisher: Cambridge University Press
Release Date : 2003-09
Race And Regionalism In The Politics Of Taxation In Brazil And South Africa written by Evan S. Lieberman and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-09 with Business & Economics categories.
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Taxes Outward Orientation And Growth Performance In Korea
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Author : Irene Trela
language : en
Publisher: World Bank Publications
Release Date : 1990
Taxes Outward Orientation And Growth Performance In Korea written by Irene Trela and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Equilibrium (Economics) categories.
Tax policies have contributed relatively little to Korea's extraordinary growth: less than 10 percent of Korean growth between 1962 and 1982, and about 3 percent of export growth. Indirect tax exemptions (rebates of sales and excise taxes on exports) have contributed far more to growth than have direct measures (mainly corporate tax rebates for exporters).