搜索结果: 16-30 共查到“税务管理学 tax”相关记录31条 . 查询时间(0.141 秒)
Tax Policy Formulation in Australia
Tax policy policy making T ax legislaT ion process a usTralia
2014/4/10
ust as Australia’s political system is a unique mix of elements, some drawn from
other countries and others developed domestically, its tax system also has a unique
character. Australia’s represen...
The Process for Making Tax Policy: An International Comparison Proceedings of a Round Table on the Tax Policy Process
Tax policy policy making T ax legislaT ion process
2014/4/10
On June 20, 2013, the Canadian Tax Foundation ( CTF) sponsored a one-day invita -tional round table in Ottawa to discuss the tax policy process in Canada and other
selected countries. The round tabl...
Tax Policy and the Incidence of Taxation in Peru。
TAX SIMPLIFICATION: BENEFITS AND POLITICAL CHALLENGES IN A CANADIAN CONTEXT
TAX SIMPLIFICATION BENEFITS POLITICAL CANADIAN CONTEXT
2014/8/5
While at first glance it may appear that the subject of taxation is not a particularly interesting or hot-button issue, tax is an inescapable fact of life that affects us all, attracts a significant a...
The role of the value added tax on foodstuffs in the consumer basket
value added tax vat rates changes of rates consumer basket tax burden foodstuffs and non-alcoholic beverages
2014/2/24
When looking for economic policy instruments in the times of economic crisis, even tax instruments are considered, particularly the changes (increases) of the value added tax rates. Most of the EU mem...
Distribution of the increased tax burden for agricultural products and food in the Czech Republic
tax burden value added tax agricultural products food
2014/2/24
The article determines the transfer rate of tax burden to the buyers of agricultural products and food consumer in the most recent major change in the reduced rates of value added tax in the Czech Rep...
美国税收史话（A brief history of tax）
美国 税收 史话
2011/9/19
“没有纳税的人，没有资格说话！”。长期以来，美国独立战争期间的口号成为纳税人与避税人重新团结起来的共同呼声，尽管事实上少有这样的戏剧化的结果出现。怎样征税？对此经济学家们仍有争议，各国政府各自形成一套易让人接受的“制度”，这一制度规范操作也成为构建现代独立主权国家的基石。当某个国家声称其对税收政策的设置还拥有所谓绝对主导权时，在网络经济的刺激下，税收会不会很快渗过国界，流到税收更惠国？
The Need for Tax Simplification – A Challenge and an Opportunity
The Need for Tax Simplification A Challenge an Opportunity
2014/8/5
According.to.Benjamin.Franklin,.taxation.was.an.absolute.certainty.in.this.world..Taxation.continues.to.be.an.inescapable.fact.of.life.in.our.modern.global.world..For.CGA-Canada.and.our.members.–.busi...
EXCISE TAX POLICY AND CROSS-BORDER PURCHASES OF AUTOMOTIVE FUELS
retail trade taxation time series model
2014/6/24
In a small open country such as Slovenia, drivers can either purchase automotive fuel within the country or abroad. A simple demand model is used t o test the proposition that changes in excise tax po...
中央财经大学汤贡亮教授参与主编的《Europe-China Tax Treaties》一书在欧洲出版（图）
中央财经大学 汤贡亮教授 Europe-China Tax Treaties 欧洲 出版
2010/9/3
近日，我校税务学院院长汤贡亮教授参与主编的《Europe-China Tax Treaties》（ISBN: 9789041132161)近期已由威科集团 (Wolters Kluwer)正式出版发行。该书其他两位主编分别是中国法学会财税法学研究会会长、世界税法协会（ITLA）主席、北京大学法学院刘剑文教授，欧洲税法教授协会学术委员会主席、维也纳经济大学奥地利税法与国际税法中心主任Michael ...
Taxes are still certain: individual tax consequences under Sarbanes Oxley
Sarbanes-Oxley individual taxation
2010/10/18
With the advent of the Sarbanes-Oxley Act of 2002, corporate executives, if convicted
under certain provisions of the act, may have to reverse certain payments received from the
corporation or give ...
Tax planning: avoiding the rule against perpetuities with foreign-based trusts - why, how and whether
Perpetuities deferred taxes trusts the rule avoiding the rule
2010/10/18
It is not uncommon for the interests and desires of those who plan the disposition
of their estates to become entangled with principles of property and probate law not
originally intended to thwart ...
Environmental Tax, Trade, and Privatization
environmental tax privatization tariff mixed oligopoly
2009/5/7
The analysis presented in this paper explores the interaction among privatization, environmental, and trade policies. In particular, we consider the optimal environmental tax and tariff, and the effec...
Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic
Environmental charges Environmental tax reform Stakeholders Environmental policy tools Czech Republic Qualitative research
2010/10/20
The aim of this paper is (1) to bring a brief information on the history of introducing environmental charges and taxes in the Czech Republic, (2) to bring an overview of the main results of qualitati...
The Economic Effects of Inflation Tax Instrument in an Overlapping-Generations Economy with Product
2008/1/18
Abstract: Most inflation tax literature considers currency as the entire monetary base. In reality, however, many countries impose inflation tax on the required reserves of the banking system as well ...