Auswahl der wissenschaftlichen Literatur zum Thema „Italy Taxation“
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Zeitschriftenartikel zum Thema "Italy Taxation"
Eyraud, Luc. „Reforming Capital Taxation in Italy“. IMF Working Papers 14, Nr. 6 (2014): 1. http://dx.doi.org/10.5089/9781484370728.001.
Der volle Inhalt der QuelleRocchi, Fulvia. „Accounting and taxation in Italy“. European Accounting Review 5, sup1 (Januar 1996): 981–89. http://dx.doi.org/10.1080/09638189600000063.
Der volle Inhalt der QuelleBelluzzo, Luigi. „Taxation of trusts in Italy: new developments“. Trusts & Trustees 28, Nr. 1 (29.11.2021): 15–18. http://dx.doi.org/10.1093/tandt/ttab091.
Der volle Inhalt der QuelleSaccardo, Nicola. „Inheritance, estate and gift tax treaties—Italy“. Trusts & Trustees 26, Nr. 1 (26.11.2019): 41–48. http://dx.doi.org/10.1093/tandt/ttz111.
Der volle Inhalt der QuelleAassve, Arnstein, Maria Grazia Pazienza und Chiara Rapallini. „Family taxation and labour market participation incentives in Italy“. ECONOMIA PUBBLICA, Nr. 1 (Dezember 2012): 189–217. http://dx.doi.org/10.3280/ep2010-001008.
Der volle Inhalt der QuelleDi Porto, Edoardo, Tommaso Oliviero und Annalisa Tirozzi. „The economic effects of immovable property taxation: A review of the Italian experience“. ECONOMIA PUBBLICA, Nr. 1 (März 2021): 25–43. http://dx.doi.org/10.3280/ep2021-001002.
Der volle Inhalt der QuelleGreggi, Marco. „Country note: Taxation of Implicit Royalties in Italy“. Intertax 46, Issue 10 (01.10.2018): 799–804. http://dx.doi.org/10.54648/taxi2018085.
Der volle Inhalt der QuelleBozzi, Paolo. „Economic Cultures and Debates on Taxation in Italy after World War II: 1943–1948“. Jahrbuch für Wirtschaftsgeschichte / Economic History Yearbook 62, Nr. 2 (01.11.2021): 443–72. http://dx.doi.org/10.1515/jbwg-2021-0016.
Der volle Inhalt der QuelleGreggi, Marco, und Anna Miotto. „Windfall Profit Taxation in Europe (and Beyond)“. Laws 13, Nr. 1 (20.12.2023): 1. http://dx.doi.org/10.3390/laws13010001.
Der volle Inhalt der QuelleMastrapasqua, Pietro. „Current Status in Italy of EC Directives Regarding Taxation“. Intertax 26, Issue 12 (01.12.1998): 413–25. http://dx.doi.org/10.54648/taxi1998075.
Der volle Inhalt der QuelleDissertationen zum Thema "Italy Taxation"
Felsen, David. „The politics of the Italian budgetary process“. Thesis, University of Oxford, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.368869.
Der volle Inhalt der QuelleGullo, Marco. „The introduction of a financial transaction tax in Italy“. Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/11879.
Der volle Inhalt der QuelleO objetivo deste trabalho é analisar a implementação de uma taxa sobre as operações financeiras em Itália e apresentar seus impactos sobre as receita pública e mercado de ações. Nós observamos os relatórios de receita, publicado pelo Ministério da Economia e Finanças, para estudar a evolução da taxa a partir de sua introdução até 2015. Nós examinamos o impacto sobre o mercado de ações de duas maneiras: em primeiro lugar, através da metodologia de estudo de evento para avaliar como os preços das ações dos bancos Italianos mudaram devido à introdução da taxa; segundo, observando o volume da bolsa de valores de Milão. As receitas geradas pelo imposto sobre as operações financeiras aumentaram ano após ano, mas eles têm sido inferior a expectativa do governo. O modelo mostra que o imposto tem impactado negativamente os preços das ações e, além disso os dados do volume revelam que os investidores reduziram a sua actividade sobre os títulos Italianos. Como em França, e como aconteceu na Suécia no final de 1980, a taxa sobre as operações financeiras em Itália tem um resultado negativo sobre as receita pública e bolsa de valores. Esse imposto vai trazer os resultados desejados somente se implementado globalmente e projetado com um amplo escopo.
The purpose of this work is to analyse the implementation of the Italian financial transaction tax and present its impacts on revenues and stock market. We oberve the revenue reports, published by the Ministry of Economy and Finance, to study the evolution of the tax from its introduction to 2015. We look at the impact on stock market in two ways: first, through the event study methodology to assess how Italian banks' share prices have changed due to the introduction of the tax; second, observing the trade volume of the stock exchange in Milan. The revenues raised by the financial transaction tax have increased year after year, but they are still under the government's expectation. The model shows that the tax has impacted negatively the stock prices and moreover the volume data reveals that investors have reduced their activity on Italian securities. Like in France and how it has happened in Sweden in the late 1980s, the Italian financial transacton tax has a negative outcome on both revenues and stock exchange. Such levy will bring the wanted results only if implemented globally and designed with a wide scope.
Ting, Antony K. F. (Antony Ka Fai). „The taxation of corporate groups under the enterprise doctrine : a comparative study of eight consolidation regimes“. Phd thesis, Sydney Law School, 2011. http://hdl.handle.net/2123/11993.
Der volle Inhalt der QuelleALTMANN, MAXIMILIAN HELMUT. „Circulation of taxation models among industrialized countries: participation exemption and interest deductibility limitations in Germany, Italy, Austria, Switzerland“. Doctoral thesis, Università Bocconi, 2012. https://hdl.handle.net/11565/4054294.
Der volle Inhalt der QuelleHenningsen, David M. „The Origins of the Italian Sovereign Debt Crisis“. Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/379.
Der volle Inhalt der QuelleSEBASTIANI, JESSICA. „La "derivazione rafforzata" nei bilanci delle imprese oic adopter: l'impatto di recenti direttive comunitarie“. Doctoral thesis, Università Politecnica delle Marche, 2021. http://hdl.handle.net/11566/291149.
Der volle Inhalt der QuelleIn the current economic context, characterized by the globalization of markets and the speed of information, the need for uniformity, homogeneity and comparability of financial statements (and reporting) are highlighted both in the context of accounting and field of taxation, and the complex process of defining the regulations governing these two areas. The accounting harmonization process, undertaken for over fifty years in Europe, is still evolving and slowly having effects, so much that the transposition of the recent European directive 2013/34 / EU is changing some national accounting principles, rooted in the Italian tradition, and substituting them with new principles, aligned with international ones. For this reason, considering the dynamism of the scenario in which it is located, the research work has explored the issue of the relationship between accounting and taxation applicable to Italian companies when preparing the financial statements, to evaluate their evolution from period prior to Legislative Decree no. 139/2015 compared to the following one. In the international literature, there are several academic studies conducted on the subject in question, however, at national level, despite the proximity and meshing between these two areas, there are no recent studies that analyse the effects of connection and / or disconnection between "accounting" and the taxation effects after the 2015 taxation reform. The analysis was conducted with a theoretical-analytical methodology, applying the theoretical model conceived by Lamb et al (1998) and developed by Nobes and Schwencke (2006), to the Italian case. Further, the empirical investigation, after an initial quantitative and comparative analysis of the financial statements of the "OIC adopter" companies, investigated with an in-depth examination of some extracted balance sheets files to assess the tax impact of the new civil law and fiscal law, making a comparison of the financial statements drawn up according to the national accounting standards, before and after Legislative Decree no. 139/2015 with focused on companies to which the principle of “enhanced derivation” applies. The results highlight a tendency in the regulatory framework on the Italian panorama to “disconnect” the relationship between fiscal variable to the accounting one; however, where civil law and accounting practice are incomplete or subject to "subjective" assessments, the fiscal discipline takes precedence over the others and the subject in charge of redacting the financial statements relies on certain and precise provisions of the Tax Code, to protect from any Financial Administration audit, and assuming the tax provisions as valid "criteria" to meet the needs of a true and fair view of the business situation.
Grisostolo, Francesco Emanuele. „Forma di stato regionale e vincoli finanziari europei. Analisi comparata dell'autonomia finanziaria regionale in Italia e in Spagna“. Doctoral thesis, Universitat de Barcelona, 2019. http://hdl.handle.net/10803/666510.
Der volle Inhalt der QuelleLos dos primeros capítulos hablan del Estado regional en Italia y España, es decir el contexto en el que se inserta el tema de la autonomía financiera. El primer capítulo describe las categorías que generalmente se usan con respecto a las formas de distribución territorial del poder político (unión de Estados, confederación, Estado federal, Estado regional, Estado unitario), con un estudio particular de la categoría problemática del Estado regional. El segundo capítulo trata de las dos líneas históricas que se entrecruzan en el tema estudiado. Por un lado, el desarrollo del regionalismo en España e Italia y las diversas fases de autonomía financiera en los dos sistemas; por otro lado, la evolución de la governance financiera europea bajo el impacto de la crisis económico-financiera que se ha originado a nivel mundial desde 2008. Esta evolución es, de hecho, la condición previa de los cambios constitucionales y legislativos que se quieren analizar en el trabajo. Los capítulos tercero y cuarto estudian la autonomía financiera regional según una perspectiva constitucional general: el tercero desde el punto de vista formal, con referencia al sistema de fuentes del derecho, y el cuarto desde el sustantivo, es decir, con respecto a los principios constitucionales. El capítulo tercero trata de la autonomía financiera respectivamente de ingreso y de gasto en el caso italiano y español, considerando los sistemas de fuentes de la Unión Europea e internos de ambos Estados. En relación a la autonomía de ingreso, el trabajo se centra principalmente sobre el problema del poder de las Regiones y CCAA para establecer sus propios impuestos regionales (y sus límites), así como sobre los impuestos cedidos por el Estado a las CCAA en España, por para luego abordar el problema central de financiar autonomías territoriales a través de los recursos derivados de impuestos estatales, en la forma de compartir los ingresos y las transferencias estatales. El perfil de la autonomía del gasto juega también un papel central en el trabajo. Sobre el poder de gasto de las autonomías, han impactado de manera más directa la crisis económica y financiera, las limitaciones financieras europeas y su aplicación a nivel interno. También se considerará el problema de la deuda pública. El capítulo cuarto estudia en particular la jurisprudencia constitucional sobre los siguientes principios: principio de autonomía financiera, principio de suficiencia financiera, principio de coordinación, principio de estabilidad presupuestaria, principio de solidaridad y de ordinalidad, principio de lealtad institucional y de cooperación. Finalmente, el quinto capítulo estudia un perfil a menudo descuidado a nivel doctrinal, que es el de los sistemas financieros de las autonomías diferenciadas, en uno u otro País. En el caso italiano, se trata de la especialidad financiera, que configura un camino original y peculiar en el marco del regionalismo italiano. En el caso español, la diferenciación real se verifica con respecto al sistema de convenio y concierto autonómico de País Vasco y Navarra. Especialidad financiera y régimen Foral tienen rasgos similares y son experiencias interesantes: algunos las critican como "privilegios fiscales", pero otros estudian la extensibilidad de estos sistemas a las demás Regiones/Comunidades.
Els dos primers capítols parlen de l'Estat regional a Itàlia i Espanya, és a dir el context en què s'insereix el tema de l'autonomia financera. El primer capítol descriu les categories que generalment es fan servir pel que fa a les formes de distribució territorial del poder polític (unió d'Estats, confederació, Estat federal, Estat regional, Estat unitari), amb un estudi particular de la categoria problemàtica de l'Estat regional. El segon capítol tracta de les dues línies històriques que s'entrecreuen en el tema estudiat. D'una banda, el desenvolupament del regionalisme a Espanya i Itàlia i les diverses fases de l'autonomia financera en els dos sistemes; d'altra banda, l'evolució de la governance financera europea sota l'impacte de la crisi economicofinancera que s'ha originat a nivell mundial des de 2008. Aquesta evolució és, de fet, la condició prèvia dels canvis constitucionals i legislatius que es volen analitzar en el treball. Els capítols tercer i quart estudien l'autonomia financera regional segons una perspectiva constitucional general: el tercer des del punt de vista formal, amb referència al sistema de fonts del dret, i el quart des del substantiu, és a dir, pel que fa als principis constitucionals . El capítol tercer tracta de l'autonomia financera respectivament d'ingressos i de despesa en el cas italià i espanyol, considerant els sistemes de fonts de la Unió Europea i interns d'ambdós Estats. En relació a l'autonomia d'ingressos, el treball se centra principalment sobre el problema del poder de Regions i CCAA per a establir els seus propis impostos regionals (i el seus límits), així com sobre els impostos cedits per l'Estat a les CCAA a Espanya, per després abordar el problema central de finançar autonomies territorials a través dels recursos derivats d'impostos estatals, en la forma de compartir els ingressos i les transferències estatals. El perfil de l'autonomia de despesa juga també un paper central en el treball. Sobre el poder de despesa de les autonomies, han impactat de manera més directa la crisi econòmica i financera, les limitacions financeres europees i la seva aplicació a nivell intern. També es considerarà el problema del deute públic, al qual s'han posat límits significatius a partir del nou context regulador supranacional. El capítol quart estudia en particular la jurisprudència constitucional sobre els següents principis: principi d'autonomia financera, principi de suficiència financera, principi de coordinació, principi d'estabilitat pressupostària, principi de solidaritat i d'ordinalitat, principi de lleialtat institucional i de cooperació. Finalment, el cinquè capítol estudia un perfil sovint descuidat a nivell doctrinal, que és el dels sistemes financers d'autonomies diferenciades, en un o altre País. En el cas italià, es tracta de l'especialitat financera, que configura un camí original i peculiar en el marc del regionalisme italià. En el cas espanyol, la diferenciació real es verifica que fa al sistema de conveni i concert autonòmic del País Basc i Navarra. Especialitat financera i règim foral tenen trets similars i són experiències interessants: alguns les critiquen com "privilegis fiscals", però altres estudien la extensibilitat d'aquestes sistemes a les demés Regions / Comunitats.
The first two chapters deal about the “regional State” in Italy and Spain. The first chapter describes the categories that are generally used to classify the forms of territorial distribution of political power (union of States, confederation, federal State, regional State, unitary State), with particular attention to the problematic category of the regional State. The second chapter concerns the two historical aspects of the matter. On the one hand, the development of regionalism in Spain and Italy and the various phases of financial autonomy in the two systems; on the other hand, the evolution of European financial governance under the impact of the economic crisis since 2008. This evolution is, in fact, the precondition of the constitutional and legislative changes that the thesis aims to analyse. The third and fourth chapters are devoted to regional financial autonomy according to a general constitutional perspective: the third from the formal point of view, with reference to the system of sources of law, and the fourth from the substantive standpoint (constitutional principles). In particular, the third chapter deals with financial autonomy and, respectively, with tax power and power of expenditure in the Italian and Spanish cases, considering both the European Union and the internal sources of law. In relation to the tax autonomy, the thesis focuses mainly on the problem of the power of Regions and Autonomous Communities to establish their own regional taxes (and their limits), as well as on the taxes assigned by the State to the Autonomous Communities in Spain. Then, the thesis deepens the central problem of financing territorial autonomies through resources derived from State taxes, in the form of revenue sharing and State transfers. The topic of spending power also plays a central role in the research: the European financial rules and their application have a direct impact on regional spending autonomy. The problem of public debt, which is significantly regulated by the new supranational legal context, will also be considered. The fourth chapter is devoted in particular to the constitutional case law on the following principles: the principle of financial autonomy, the principle of financial sufficiency, the principle of coordination, the balance budget principle, the principle of solidarity and its limits, the principle of institutional loyalty and cooperation. Finally, the fifth chapter deals with a matter often neglected at the doctrinal level, which is the financial systems of differentiated autonomies, in both countries. In the Italian case, the Financial Specialty represents an original and peculiar way within the framework of Italian regionalism. In the Spanish case, the most important differentiation is the system of the convenio/concierto autonómico (agreement) of the Basque Country and Navarre.
RAPALLINI, CHIARA. „Household welfare measurement and comparisons: theoretical issues and empirical evidence in the perspective of income tax policy“. Doctoral thesis, 2002. http://hdl.handle.net/2158/771993.
Der volle Inhalt der QuelleHinchliffe, Sarah Aranka. „Opus Wine: An Optimum Framework For The Wine Industry Within A Supply Chain“. Thesis, 2017. https://vuir.vu.edu.au/42232/.
Der volle Inhalt der QuelleKINDLMANNOVÁ, Iveta. „Srovnání daně z příjmů u zaměstnanců a osob samostatně výdělečně činných v ČR a v Itálii“. Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-53750.
Der volle Inhalt der QuelleBücher zum Thema "Italy Taxation"
Barbalich, Roberto. Italy: Practical commercial law. London: Longman, 1991.
Den vollen Inhalt der Quelle findenAlegi, Peter C. Business operations in Italy. [Washington, D.C.]: Tax Management Inc., 2005.
Den vollen Inhalt der Quelle findenUnited States. Congress. Senate. Committee on Foreign Relations. Tax convention with Italy: Report (to accompany Treaty doc. 106-11). [Washington, D.C: U.S. G.P.O., 1999.
Den vollen Inhalt der Quelle findenUnited States. Congress. Senate. Committee on Foreign Relations. Tax convention with Italy: Report (to accompany Treaty doc. 106-11). [Washington, D.C: U.S. G.P.O., 1999.
Den vollen Inhalt der Quelle findenFerranti, Gianfranco. La tassazione dei redditi di capitale e dei redditi diversi di natura finanziaria: Commento al D. Lgs. 21 novembre 1997, n. 461. Milano: Giuffrè, 1998.
Den vollen Inhalt der Quelle findenTanno, Tommaso Di. La dual income tax: Gli incentivi fiscali alla capitalizzazione delle imprese : D. lgs. 18 dicembre 1997, n. 466. Milano: Giuffrè, 1998.
Den vollen Inhalt der Quelle findenPaparella, Franco. Profili tributari delle operazioni societarie disciplinate dalla "Legge Amato". Milano: Giuffrè, 1993.
Den vollen Inhalt der Quelle findenPepe, Giorgio Schiano di, und Fabio Graziano. La Società cooperativa: Aspetti civilistici e tributari. Padova: CEDAM, 1997.
Den vollen Inhalt der Quelle findenOrganisation for economic co-operation and development. OECD economic surveys: Portugal. Paris: Organisation for Economic Co-operation and Development, 2000.
Den vollen Inhalt der Quelle findenOrganisation for economic co-operation and development. Global forum on transparency and exchange of information for tax purposes peer reviews: Italy 2013: Combined: phase 1 + phase 2, incorporating phase 2 ratings. Paris: OECD, 2013.
Den vollen Inhalt der Quelle findenBuchteile zum Thema "Italy Taxation"
Mainoni, Patrizia. „Northern Italy“. In The Routledge Handbook of Public Taxation in Medieval Europe, 177–202. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003023838-10.
Der volle Inhalt der QuelleAlber, Elisabeth, und Alice Valdesalici. „Italy“. In The Forum of Federations Handbook of Fiscal Federalism, 257–96. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-030-97258-5_7.
Der volle Inhalt der QuelleFaiella, Ivan, und Luciano Lavecchia. „Households’ Energy Demand and Carbon Taxation in Italy“. In Studies in Energy, Resource and Environmental Economics, 173–205. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-35684-1_8.
Der volle Inhalt der QuelleGrab, Alexander. „The Napoleonic Empire in Italy: the Transfer of Tax Ideas and Political Legitimacy, 1802‑14“. In Global Debates about Taxation, 61–79. London: Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9780230625518_4.
Der volle Inhalt der QuelleVisco, Vincenzo. „Fiscal System and Fiscal Reform in Italy in the 90s“. In Design and Reform of Taxation Policy, 113–51. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-015-7965-0_6.
Der volle Inhalt der QuelleHeimler, Alberto, und Carlo Milana. „An intertemporal general-equilibrium model of taxation in Italy“. In Empirical Approaches to Fiscal Policy Modelling, 25–48. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-1538-4_3.
Der volle Inhalt der QuelleGaleotti, G., und M. Marrelli. „Erratum to: Fiscal System and Fiscal Reform in Italy in the 90s“. In Design and Reform of Taxation Policy, 211. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-015-7965-0_9.
Der volle Inhalt der QuelleGuerra, Maria Cecilia. „Tax Policies in the 1980s and 1990s: the Case of Italy“. In Taxation in the United States and Europe, 328–54. London: Palgrave Macmillan UK, 1993. http://dx.doi.org/10.1007/978-1-349-22884-3_15.
Der volle Inhalt der QuelleAlworth, Julian S., und Laura Castellucci. „The Taxation of Income from Capital in Italy (1980–1990)“. In Fiscal Problems in the Single-Market Europe, 173–246. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-23197-3_6.
Der volle Inhalt der QuelleFloros, Christos, Christos Lemonakis, Efthalia Tabouratzi, Alexandros Garefalakis und Constantin Zopounidis. „Efficiency, Taxation, and Solvency Issues for SMEs: The Case of Greece, Italy, and Spain“. In Lecture Notes in Operations Research, 47–61. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-29050-3_4.
Der volle Inhalt der Quelle