Relevant bibliographies by topics / European tax

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'European tax'

Author: Grafiati
Published: 25 May 2024

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Journal articles on the topic "European tax"

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Essers, Peter. "Tax Justice and European Tax Law." Steuer und Wirtschaft - StuW 99, no. 4 (November 1, 2022): 325–28. http://dx.doi.org/10.9785/stuw-2022-990408.

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Shahgaldiyeva, Nigar Yadulla. "VALUE ADDED TAX IN THE EUROPEAN UNION." SCIENTIFIC WORK 62, no. 01 (February 8, 2021): 186–89. http://dx.doi.org/10.36719/2663-4619/62/186-189.

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Value-added tax is an indirect tax based on the sale value of goods, production and non-manufactured goods as an object of taxation. According to the mechanism and procedures for the calculation and payment of value added tax, this tax is not directly imposed by a particular person, but applies to consumers in the process of return. In this case, the value added tax is neutral for securities. In addition, value added tax is universal and is characterized by the difference between purchases at each stage of production and turnover. In connection with the calculation of value added tax, the taxpayer's tax liability to the budget consists of the difference between the amount of tax assessed on taxable turnover and the amount of tax to be deducted in accordance with the documents. Key words: European Union, value Added Tax, tax, tax system
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Levy, Doron, and Yvonne Ziegler. "EUROPEAN AIR TRAVEL TAX." Journal of Air Transport Studies 7, no. 2 (July 1, 2016): 1–23. http://dx.doi.org/10.38008/jats.v7i2.45.

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This paper evaluates the air travel tax in Europe and focuses on the tax levied in Germany. The current status quo and disputes of the air travel tax in Germany and in Europe are explored and recent decisions by the European Union Grand Court and the uropean Commission with regards to the tax are given. The paper contributes to the existing literature by analyzing the role the tax has on possible distortion of competition in Europe and argues that airlines with a point-to-point business model are placed at a competitive disadvantage with respect to their hub-and-spoke counterparts, when the tax is reasoned to encourage environmentally-balanced behavior in air travel.
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Ostapenko, Viktoriia. "Management of tax system adopting to European standards." Development Management 17, no. 1 (July 24, 2019): 51–62. http://dx.doi.org/10.21511/dm.5(1).2019.05.

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Ukraine is a social and legal state and seeks to become part of the European community. Therefore, the tax system needs to be reorganized regarding the level of financing of public goods, which will ensure the formation of financial resources sufficient for the fulfillment of the assigned functions of the state and guaranteeing citizens a sufficient standard of living. All this requires harmonization of the legal norms of Ukraine in accordance with the requirements of the European Union. Formation of tax policy in post-socialist countries has features related to the restructuring of the socio-economic system and redistributive mechanisms in the context of the formation and establishment of market relations. The aim of the work is to generalize theoretical approaches and develop practical recommendations for management of tax system according to European standards. The object of the study is the process of managing the tax system in Ukraine. The subject of the study is theoretical, methodological and practical principles aimed at managing the tax system of European standards. To solve the problems set in the work, such general scientific methods and research methods were used as analysis, economic-statistical method, synthesis, graphical and tabular method, historical methods of induction and deduction, method of theoretical generalization, system method. The conceptual approaches to the development of the tax system are proposed. The determinants of tax policy formation are determined. There are four main time stages of development of interstate cooperation in the tax area, which correspond to the waves of globalization of the world economy.
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Sanz Gómez, Rafael. "Elusión fiscal (regulación en la Unión Europea) = Tax avoidance (European Union regulation)." EUNOMÍA. Revista en Cultura de la Legalidad 13 (September 29, 2017): 251. http://dx.doi.org/10.20318/eunomia.2017.3821.

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Resumen: La elusión fiscal se define como la articulación de estrategias de minimización del pago de tributos que son conformes con la literalidad de la normativa pero no con una interpretación sistemática o teleológica, y ante las cuales el sistema tributario reacciona para, como mínimo, anular el beneficio fiscal obtenido. En el ámbito de la Unión Europea, el concepto de elusión –como todo lo tributario– se analiza desde la perspectiva de la promoción de un mercado interior en condiciones de libre competencia. La postura de las instituciones de la Unión ha variado, pasando de favorecer ante todo la libre circulación de bienes, capitales, servicios y trabajadores, permitiendo la aplicación de las medidas anti-elusión estatales sólo con carácter excepcional, a considerar que la elusión daña las condiciones de libre competencia empresarial y es necesaria una acción positiva y coordinada, cuyo exponente más elaborado es la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior.Palabras clave: Elusión fiscal, Unión Europea, abuso del derecho tributario, planificación fiscal agresiva, mercado interior, BEPS, armonización.Abstract: Tax avoidance is defined as the implementation of strategies of minimization of the tax burden that are in accordance with the literal wording of the regulations but not with their systematic or teleological interpretation. The tax system reacts to tax avoidance by, at least, supressing the benefit obtained by the taxpayer. Within the European Union, the concept of tax avoidance –like everything regarding tax matters– is analysed from the perspective of the promotion of an internal market under conditions of free competition. The stand taken by the Union institutions has shifted from promoting free movement of goods, capital, services, and labour while allowing the application of State anti-avoidance measures only on an exceptional basis, to consider that tax avoidance damages the conditions of free competition and positive and coordinated action is necessary. Here, a milestone has been the enaction of the Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market.Keywords: Tax avoidance, European Union, tax abuse, aggressive tax planning, internal market, BEPS, harmonization
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Karagiorgos, Alkiviadis, George Drogalas, Grigorios Lazos, and Ioanna Fotiadou. "Tax policy, tax disharmony and tax competition: The situation of Greek economy." Journal of Governance and Regulation 8, no. 2 (2019): 8–16. http://dx.doi.org/10.22495/jgr_v8_i2_p1.

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The European Union is a unique economic and political union, a single "internal" market with over than 510 million inhabitants. Further coordination in the field of taxation is required, since it is not yet integrated into the E.U. policy and remains under the responsibility of national governments. However, the economic and financial turmoil caused by the crisis of 2008 and the new challenges resulted from the globalization and digitalization of the economy, require profound reforms to tax systems. Thus, fiscal policy is a significant priority on the EU agenda: firstly, in order to stabilize public finances, stimulate growth and competitiveness and finance the European social welfare model as well as to tackle tax evasion and aggressive tax planning, developed mainly by multinationals. The present paper attempts to explore on a theoretical and empirical basis the challenges and possible developments towards harmonization in European taxation, at a critical juncture, not only for the integration but also for the existence of the European Union. More specifically, it investigates the Greek taxation and its structural weaknesses through empirical research conducted with questionnaires distributed among 225 tax officers, accountants, and accounting executives and statistical processing of their response. The results were examined through descriptive analysis, segmented in seven theoretical domains based on the examination of both audit literature and the present taxation state of Greece. The findings reveal that structural problems remain unresolved within the Greek tax system. However, it is understood that issues of distrust toward the taxation system may hinder harmonization processes.
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Candau, Fabien, and Jacques Le Cacheux. "Taming Tax Competition with a European Corporate Income Tax." Revue d'économie politique 128, no. 4 (2018): 575. http://dx.doi.org/10.3917/redp.284.0575.

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Nerudová, Danuše. "Tax competition and tax harmonization in the European Union." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 52, no. 6 (2004): 135–44. http://dx.doi.org/10.11118/actaun200452060135.

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The article deals with the problems of tax competition and harmonization within the European Union. It reveals the single difficulties connected with harmonization, identifies the problems arising from tax competition and points out the harmful tax competition as well. Single compulsory harmonized tax base in connection with prevailing tax competition in the area of tax rates is the suggested solution in the scope of direct taxation. As the solution in the area of indirect taxation could serve the introduction of “principle of origin”. This would cause remarkable administrative costs decrease not only for economic subjects but for tax authorities as well.
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Podolska, Anastasiia. "TAX LAW OF THE EUROPEAN UNION: TAX POLICY PRIORITIES." European Political and Law Discourse 10, no. 2 (2023): 56–62. http://dx.doi.org/10.46340/eppd.2023.10.3.3.

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Pistone, Pasquale. "Towards European international tax law." EC Tax Review 14, Issue 1 (April 1, 2005): 4–9. http://dx.doi.org/10.54648/ecta2005002.

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Dissertations / Theses on the topic "European tax"

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Gretschel, Andreas. "Tax discrimination and tax harmonisation in the European Union." Thesis, University of Aberdeen, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.401427.

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The power to tax enables a State to organise its tax law on the basis of its national standards with respect to economic effectiveness and equity.  Taxes are a decisive financial factor for the governmental expenditure, the regulation of business, the promotion of the public goods and the competition between States.  The revenue of taxes can represent a method of income and wealth distribution, a social control by increasing taxes on products regarded as harmful such as tobacco and alcohol, and pollution can be limited by tax concessions.  Tax sovereignty is therefore one of the most sensitive issues for the member States and its transfer considered an undesirable diminution in national sovereignty. Improvements in communication and transport are creating new opportunities but also posing complex challenges for tax systems (e.g. the sale of goods and services via the Internet has noticeably increased in recent years).  In the light of the increasing globalisation, States are forced to create a favourable environment for the investments of international enterprises.  Thus, States try to prevent a shift of economic activities from home to abroad and at the same time to attract investments of foreign enterprises.  This competition is generally acceptable since it avoids a spiralling increase of taxes, provides better State performance and public structures, unless it does not turn into harmful tax competition. Member States are required to eliminate tax obstacles for private individuals and businesses, which wish to work and operate freely within the Single Market since the defences in national tax systems have become increasingly evident and have a growing influence on economic decisions of individuals and enterprises. In addition to the jurisdiction of the European Court of Justice with regard to the provisos of the EC Treaty, in particular the fundamental freedoms, the Commission has aimed at harmonising or co-ordinating the Member States tax system within the field of indirect as well as direct taxation with varying degrees of success.  This has mainly been caused by the reluctance of the Member States to agree to the measures demanded by the Commission. This processor will become even more difficult in face of the European Union’s fifth and biggest enlargement with ten new Member States on 1 May 2004.  However, the European Union has the chance to lay down the fundamental provisions towards a “European Tax System” in the European Constitution.  Agreement not only upon these important issues has still not been reached.
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Rabitsch, Katrin. "Eastern European Integration and Tax Competition." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/1320/1/document.pdf.

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The member countries of the enlarged European Union show large differences in the structure of their tax systems. While consumption taxes have been largely harmonized over the past decades, differences remain in taxes on factor incomes, in particular on capital income. Also, effective tax rates on capital income in Central and Eastern European countries (CEEC) have been falling substantially over the last decade- a trend that may suggest that some tax competition has taken place in the enlarged European Union. The contribution of this paper is twofold. First, it presents and contrasts effective tax rates of Western European countries with those of the CEEC. Second, from a theoretical aspect, it presents a model framework within which a quantitative macroeconomic analysis of tax competition between the two regions can be conducted. In addition the model suggests that part of the large real exchange rate appreciation and current account deficits that CEE countries have experienced during the last decade might be attributed to effects from tax competition. (author's abstract)
Series: Discussion Papers SFB International Tax Coordination
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Castel-Branco, João Amaro dos Santos. "Essay about European Union’s tax competitiveness." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19953.

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Mestrado em Finanças
A competitividade fiscal entre Estados Membros, traz potenciais benefícios para as multinacionais aos quais não são acessíveis às empresas domésticas, criando uma vantagem competitiva não natural. Esses benefícios podem ser traduzidos pela redução de taxas de imposto sobre lucros e/ou por um conjunto de regras fiscais que permitem a canalização e alocação de tais lucros, através de royalties, juros e preços de transferência para territórios com menor carga tributária. A problemática está não só quando estimula uma distorção da concorrência entre empresas multinacionais e domésticas, mas também para o comum contribuinte europeu que deve suportar a soma das receitas públicas perdidas com a evasão fiscal legal. O estudo tem como objetivo verificar se os argumentos para a competitividade fiscal são significantes. Tendo uma abordagem diferente de estudos similares anteriores, pretende comparar dois diferentes indicadores de competitividade fiscal. Um indicador já estudado e testado (taxas de imposto representado a carga fiscal) e outro criado através de um questionário feito a especialistas do sistema fiscal de cada estado membro. Para além de confirmar a maioria das conclusões da literatura anterior, o estudo conclui que os argumentos à competitividade fiscal estão, de um modo geral, mais fortemente correlacionados com o novo indicador do que com a carga fiscal. Mesmo devido a limitações dos dados, o estudo sugere o novo indicador como bom indicador de competitividade fiscal.
Tax competitiveness between member states brings potential benefits to multinationals, not accessible to domestic firms. It creates an unnatural competitive advantage. These benefits can be translated into reduced tax rates on profits and/or by a set of tax rules that allows the channeling and allocation of such income (via royalties, interest and transfer prices) to territories with a lower tax burden. It becomes a problem not only when it stimulates a distortion of competition among MNEs and domestics but also for the common European taxpayer that must cope the sum of public revenue lost to legal tax avoidance. Because of the great amounts at stake and relatively new types of business model, the theme is a cooperation challenge in EU. The study aims to verify if the arguments for tax competitiveness are significant. Taking a different approach from previous similar studies, it intends to compare two different indicators of fiscal competitiveness. An indicator already studied and tested (tax rates as tax burden representative) and, and indicator created through a questionnaire, made to specialists of the of each member states tax system. In addition to confirming most of the conclusions of previous literature, the study concludes that the arguments for fiscal competitiveness are generally more strongly correlated with the new indicator than with the tax burden. So, even with data limitations, the study suggests the new indicator as a good indicator of fiscal competitiveness
info:eu-repo/semantics/publishedVersion
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Azari, Afarin Ahmadi. "Effective tax rate in european companies." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21107.

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Mestrado em Finanças
Este trabalho pretende determinar como as características das Empresas têm influência no consequente tratamento Fiscal, nomeadamente na taxa efetiva de imposto. No nosso estudo, a Taxa Efetiva de Imposto (TEI) foi definida das 3 seguintes formas: TEI1 sendo um logaritmo do rendimento coletável dividido pelo GAI (Ganhos antes de Impostos), TEI2 sendo um logaritmo do rendimento coletável dividido pelo GAI normalizado e TEI3 como um algoritmo do montante pago em Impostos dividido pelo GAI normalizado. A amostra é constituída por 450 Empresas Publicas de 18 países Europeus e de 8 diferentes sectores de atividade. Listadas no Stoxx Euro 600 no período de 2012 a 2018. As variáveis independentes utilizadas foram a Dimensão da Empresa, a profitabilidade, a Alavancagem Financeira, a "intensidade de capital" e o Inventário, enquanto que as variáveis dependentes são as Taxas Efetivas de Imposto (TEI). Os resultados mostram um sinal negativo para a Dimensão da Empresa, Alavancagem Financeira, Capital Intensivo e Lucratividade. No entanto, mostram um resultado positivo na relação entre a percentagem de Inventário e a Taxa Efetiva de Imposto.
This study aims to determine whether firm-specific characteristics have an influence on the company's effective tax rates. In our study, ETR has been defined in three ways as following: ETR1 defined as Logarithm of income tax divided by EBT, ETR2 as logarithm of income tax divided by normalized EBT, and ETR3 as Logarithm of cash tax paid divided by normalized EBT. The sample consisted of 450 public firms from 18 European countries from eight sectors listed on the Stoxx Euro 600 from 2002 to 2018. The independent variables used in this study are company size, leverage, capital intensity, inventory and Profitability jointly whereas the dependent variable is the company's effective tax rate. The results showed a negative sign for firm size, Leverage, capital intensity and profitability. Additionally, it indicated a positive relationship between inventory intensity and ETRs.
info:eu-repo/semantics/publishedVersion
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Silva, Pedro Luis Barbosa da. "Social justice and tax competition in the European Union." Doctoral thesis, Universitat Pompeu Fabra, 2021. http://hdl.handle.net/10803/671513.

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This dissertation addresses several normative questions about tax competition between the European Union Member States. My answers to these questions are part of a wider way of thinking about justice in the EU. I maintain that this economic phenomenon should be regulated in order to of protect a social minimum within each Member State and to protect the fair value of citizens’ political liberties. I distance myself from proposals which seek to stop countries from being able to affect each other through this form of competition. In this vein, the dissertation analyses and rejects a given proposal that seeks to regulate tax competition in favour of an ideal of fiscal self-determination. After advancing my own proposal, I develop it by locating within a conception of justice for the EU. I maintain that the EU should intervene in the economic phenomena it promotes when these undermine the justice and legitimacy of Member States. The EU has a duty to intervene when this happens. I contrast my proposal with another conception of justice that, in essence, seeks to extend distributive principles that typically obtain within Member States to the EU. The dissertation draws on two different arguments in opposing the latter proposal. Finally, I maintain that there are several reasons why my normative proposal for the regulation of tax competition in the EU can be legitimately implemented. I assess my proposal against the main standards of political legitimacy and conclude that this is indeed legitimate. I also ambitiously claim that it may, in fact, enhance the legitimacy of both EU Member States and the EU itself.
Aquesta tesi desenvolupa una valoració filosòfica de la competició fiscal entre els estats membres de la Unió Europea. Aquesta valoració s’emmarca en una determinada concepció de justícia distributiva en clau europea. Sostinc que aquest fenomen econòmic ha de ser regulat a fi de protegir un mínim social a cadascun dels estats membres i de protegir el valor just de les llibertats polítiques dels ciutadans. Rebutjo propostes que pretenen impedir que els països es puguin afectar els uns als altres volgudament mitjançant aquesta mena de competició. En aquest sentit, la tesi ressegueix i rebutja un altre plantejament que promou un ideal d’autodeterminació fiscal. Després que desgrani la meva proposta, la ubico en una concepció de justícia distributiva a nivell europeu. Defenso que la Unió Europea ha d’intervenir en els fenòmens econòmics que afavoreix quan la justícia i la legitimitat dels estats membres en surten malmeses. La institució adquireix el deure d’intervenir-hi en cas que això es produeixi. Contrasto la meva proposta amb una altra concepció de justícia que, sumàriament, trasllada els principis distributius que s’impulsen en el marc dels estats membres cap a la Unió Europea. La tesi empra dos arguments a l’hora de rebutjar aquest altre plantejament. Finalment, defenso que hi ha un reguitzell de raons per les quals la meva proposta filosòfica per la regulació de la competició fiscal a la Unió Europea és susceptible de ser impulsada legítimament. En aquest sentit, valoro la meva proposta a l’empara dels principals estàndards de legitimitat política.
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Butler, Andrea Deborah. "Value added tax reform in the European Community : a tax on consumers?" Thesis, Keele University, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.301320.

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Coskun, Zeynep. "Tax Expenditures In The European Union And Turkey." Master's thesis, METU, 2010. http://etd.lib.metu.edu.tr/upload/12611898/index.pdf.

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This thesis analyzes the tax incentives and protection measures in the European Union and Turkey. The definition and classification of these measures in the form of tax expenditures will be stated in this study. EU&rsquo
s tax provisions in sources of the Acquis Communautaire will be described followed by the practice in the EU&rsquo
s major policy fields. The legal background and major policy implications of these tax policy measures in the framework of Turkey&rsquo
s tax laws will be explained followed by an evaluation of to what extent Turkey&rsquo
s tax expenditures are harmonized to the EU.
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Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.

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Stravinskaitė, Vaida. "Common consolidated corporate tax base: step towards company tax harmonization in European Union." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130626_091456-88408.

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The European Commission on 16 March 2011 proposed a harmonized system for the tax base calculation of companies operating in the EU. The proposed Common Consolidated Corporate Tax Base (CCCTB) indicates that businesses would benefit from a "one-stop-shop" system for filing their tax returns and would be able to consolidate all the profits and losses they incur across the EU. Member States would maintain their full sovereign right to set their own corporate tax rate. However, many Member States are against this new system as they think that CCCTB does not meet principles of subsidiarity and proportionality and is not available to reach its goals. Therefore, the hypothesis of this Master Thesis was formulated that CCCTB is an appropriate way to reach company tax harmonization in the EU and abolish obstacles which arise because of 27 different taxation systems in EU. After comprehensive analysis of major company taxation obstacles in the first chapter, these main barriers were identified: double taxation, additional compliance cost, over-taxation which arise in cross-border activities. The main measures such as Parent-Subsidiary Directive, Merger Directive, Interest and Royalties Directive and Arbitration Convention designed to cope with these barriers were discussed and the main challenges needed to solve by CCCTB were formulated. Proposed Directive and main elements of CCCTB were investigated in the second chapter. As there is a disagreement between Member States regarding to... [to full text]
Europos Komisija 2011 m. kovo 16 d. pateikė pasiūlymą harmonizuoti pelno mokesčio bazės apskaičiavimą. Pasiūlyta Bendra konsoliduota pelno mokesčio bazė (BKPMB) reiškia, kad būtų taikomas „vieno langelio” principas pildant vieną deklaraciją ir įmonės galėtų konsoliduoti visą pelną ir nuostolius pagal bendras taisykles. Valstybės išlaikytų nepriklausomą teisę nustatyti apmokestinimo tarifus. Tačiau dauguma ES valstybių yra prieš šios sistemos įvedimą, jos savo prieštaravimus grindžia tuo, kad BKPMB pažeidžia subsidiarumo ir proporcingumo principus bei nėra pajėgi pasiekti savo tikslų. Dėl to buvo šiame darbe buvo iškelta hipotezė: BKPMB yra tinkamas būdas siekti įmonių apmokestinimo harmonizavimo ir panaikinti kliūtis, kurios kyla taikant 27 skirtingas apmokestinimo sistemas ES. Atlikus išsamią analizę pirmojoje dalyje šios pagrindinės kliūtys buvo nustatytos: dvigubas apmokestinimas, didelės mokestinių reikalavimų laikymosi sąnaudos bei tarpvalstybinės nuostolių užskaitos apribojimas. Taip pat buvo nagrinėjami pagrindiniai dokumentai: Direktyva dėl bendrosios mokesčių sistemos, taikomos įvairių valstybių narių patronuojančioms ir dukterinėms bendrovėms; Direktyva dėl bendros mokesčių sistemos, taikomos įvairių valstybių narių įmonių jungimui, skaidymui, turto perleidimui ir keitimuisi akcijomis; Direktyva dėl bendros apmokestinimo sistemos, taikomos palūkanų ir autorinių atlyginimų mokėjimams tarp skirtingų valstybių narių asocijuotų bendrovių; Konvencija dėl dvigubo... [toliau žr. visą tekstą]
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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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Books on the topic "European tax"

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1956-, Wattèl Peter Jacob, ed. European tax law. 5th ed. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2008.

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Terra, Ben. European tax law. Deventer: Fed, 1997.

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Terra, B. J. M. European tax law. 4th ed. The Hague: Kluwer Law International, 2005.

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Terra, B. J. M. European tax law. 3rd ed. Deventer: FED, 2001.

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Juhani, Kesti, Andersen Peter S, and Swanhagen Christina, eds. European tax handbook. Amsterdam: IBFD Publications, 1999.

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Juhani, Kesti, and International Bureau of Fiscal Documentation., eds. European tax handbook. Amsterdam: IBFD, 2004.

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International, Deloitte Touche Tohmatsu, ed. European tax systems. London: Financial Times Insurance & Professional Publishing, 1995.

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1956-, Wattèl Peter Jacob, ed. European tax law. 5th ed. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2008.

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Terra, B. J. M. European tax law. Deventer: Kluwer Law and Taxation Publishers, 1993.

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1956-, Wattèl Peter Jacob, ed. European tax law. 6th ed. Alphen aan den Rijn, The Netherlands: Kluwer Law International, 2012.

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Book chapters on the topic "European tax"

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McGill, Ross K. "European Union." In US Withholding Tax, 207–15. London: Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137317308_17.

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Sarmento, Joaquim Miranda. "European Tax Harmonization." In Springer Texts in Business and Economics, 275–301. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-22097-5_12.

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Riccardi, Lorenzo. "European Area Treaties." In Vietnam Tax Guide, 139–204. Cham: Springer International Publishing, 2013. http://dx.doi.org/10.1007/978-3-319-02138-6_9.

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Rose, Manfred. "Optimal tax perspective on tax coordination." In Tax Coordination in the European Community, 113–38. Dordrecht: Springer Netherlands, 1987. http://dx.doi.org/10.1007/978-94-017-3206-2_5.

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Korkman, Sixten. "Tax Policy." In Economic Policy in the European Union, 146–64. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511293_8.

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Boria, Pietro. "The Tax Harmonization." In Taxation in European Union, 137–50. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-53919-5_9.

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Hamlin, Alan, and Alistair Ulph. "Tax Harmonisation." In The Economics of the Single European Act, 71–97. London: Palgrave Macmillan UK, 1991. http://dx.doi.org/10.1007/978-1-349-12200-4_5.

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Boria, Pietro. "The Harmful Tax Competition." In Taxation in European Union, 165–71. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-53919-5_11.

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Cnossen, Sijbren. "Tax structure developments." In Tax Coordination in the European Community, 19–55. Dordrecht: Springer Netherlands, 1987. http://dx.doi.org/10.1007/978-94-017-3206-2_2.

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Riccardi, Lorenzo, and Giorgio Riccardi. "China—European Double Tax Treaties." In China–Europe Tax Treaties, 49. Singapore: Springer Nature Singapore, 2022. http://dx.doi.org/10.1007/978-981-19-3563-3_8.

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Conference papers on the topic "European tax"

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Erdős, Éva. "Tax Conflicts in the Light of the European Tax Harmonization." In MultiScience - XXX. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2016. http://dx.doi.org/10.26649/musci.2016.120.

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Erdős, Éva. "New problems of the international and European tax law - The digital tax avoidance." In MultiScience - XXXII. microCAD International Multidisciplinary Scientific Conference. University of Miskolc, 2018. http://dx.doi.org/10.26649/musci.2018.042.

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"Knowledge Management for tax Purposes and the Ethics of tax Evasion." In 20th European Conference on Knowledge Management. ACPI, 2019. http://dx.doi.org/10.34190/km.19.186.

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Goryunova, Nataliya N. "Tax Incentives for Renewable Energy: the European experience." In III International Scientific Symposium on Lifelong Wellbeing in the World. Cognitive-crcs, 2017. http://dx.doi.org/10.15405/epsbs.2017.01.69.

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Marin-Sánchez, Maria del Mar. "Tax credit in European Cooperatives. A second opportunity?" In 1st International Conference on Business Management. Editorial Universitat Politècnica de València, 2015. http://dx.doi.org/10.4995/icbm.2015.1360.

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Popa, Daniela. "Actions regarding fighting fraud and tax evasion at the level European Union." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.49.

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Tax fraud and tax evasion limit the ability of countries to generate income and to carry out their economic policies. In a period of significant budgetary constraints, combating tax fraud and tax evasion is more than a matter of tax equity - it becomes an essential element for the social and political acceptability of fiscal consolidation. The European Council agreed to accelerate the work in terms of combating tax fraud, tax evasion and aggressive tax planning. In particular, progress will be made with priority in the promotion and widening of the scope of the automatic exchange of information at all levels.
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Anim-Odame, Wilfred, Precious Brenni, Damian Damianov, and Dennis Philip. "Residential Occupancy and Property Tax Default." In 25th Annual European Real Estate Society Conference. European Real Estate Society, 2018. http://dx.doi.org/10.15396/eres2018_214.

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"Real estate's tax valuation in Spain." In 8th European Real Estate Society Conference: ERES Conference 2001. ERES, 2001. http://dx.doi.org/10.15396/eres2001_269.

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"Tax incremental financing: the key ingredients." In 19th Annual European Real Estate Society Conference: ERES Conference 2012. ERES, 2012. http://dx.doi.org/10.15396/eres2012_074.

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Kolářová, Eva, and Blanka Jarolímová. "ANALYSIS OF TAX RELIEF FOR INDIVIDUALS IN THE EUROPEAN UNION COUNTRIES." In Fifth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2019. http://dx.doi.org/10.31410/limen.s.p.2019.53.

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Reports on the topic "European tax"

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Pearson, Mark, and Stephen Smith. The European carbon tax: an assessment of the European Commission's proposals. Institute for Fiscal Studies, December 1991. http://dx.doi.org/10.1920/re.ifs.1991.0039.

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Mendoza, Enrique, and Linda Tesar. Winners and Losers of Tax Competition in the European Union. Cambridge, MA: National Bureau of Economic Research, October 2003. http://dx.doi.org/10.3386/w10051.

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Kostarakos, Ilias, and Petros Varthalitis. Effective tax rates in Ireland. ESRI, November 2020. http://dx.doi.org/10.26504/rs110.

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This article provides estimates of the effective tax rates in Ireland for the 1995-2017 period. We use these aggregate tax indicators to compare the developments in the Irish tax policy mix with the rest of the European Union countries and investigate any potential relation with Ireland’s macroeconomic performance. Our findings show that distortionary taxes, e.g. on factors of production, are significantly lower while less distortionary taxes, e.g. on consumption, are higher in Ireland than most European countries. Thus, the distribution of tax burden falls relatively more on consumption and to a lesser extent on labour than capital; while in the EU average the norm is the opposite. The descriptive analysis indicates that this shift in the Irish tax policy mix is correlated with the country’s strong economic performance.
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Mendoza, Enrique. The International Macroeconomics of Taxation and the Case Against European Tax Harmonization. Cambridge, MA: National Bureau of Economic Research, April 2001. http://dx.doi.org/10.3386/w8217.

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Hallerberg, Mark. Explaining European Patterns of Taxation: From the Introduction of the Euro to the Euro-Crisis. Inter-American Development Bank, May 2012. http://dx.doi.org/10.18235/0009026.

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This paper reviews developments in Europe from the eve of the introduction of the euro through the euro crisis. The paper begins with a discussion of the tax reform agenda. Although there are differences in the literature on specific taxes, and while European countries vary in their preferred levels of taxation, there is general consensus on the shape reforms should take. The paper then discusses the evolution of tax systems with the overall agenda in mind. It is found that overall revenue levels were broadly stable until just before the crisis, but marginal rates in corporate and top personal income declined almost continuously. During the crisis, however, this trend ended, with countries in the greatest fiscal difficulties raising tax rates and tax burdens. The last section provides a short analysis of why there were reforms in some countries but not others. Key variables include tax competition among member states, partisanship, underlying preferences in the population for redistribution, and the number of partisan veto players.
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Rezende, Fernando. Tax Harmonization and Economic Integration: MERCOSUR. Inter-American Development Bank, January 2005. http://dx.doi.org/10.18235/0011150.

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The issue of tax harmonization may come to the fore as part of newer proposals to deepen the economic integration. Under this more favorable assumption, this paper aims at appraising alternative scenarios for tax harmonization in the MERCOSUR and proposing a specific route to be followed. With this goal in mind, the author begins by pointing out the most important differences in the tax systems of the member countries and examining the main challenges they face to harmonize taxation in the region. Also discussed is the experience of the European Union with respect to tax harmonization, and also an appraisal of the implications of tax asymmetries. Lastly, the paper concludes with recommendations for achieving tax harmonization in the region.
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Millán-Narotzky, Lucas, Javier García-Bernado, Maïmouna Diakité, and Markus Meinzer. Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa? Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.015.

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Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can be particularly harmful to African countries, impairing their efforts for domestic resource mobilisation and achieving sustainable development goals. In this paper, we analyse the aggressiveness of tax treaties towards African countries – the extent to which signing tax treaties reduces the taxing rights of African governments. We find that treaties signed with France, Mauritius and the United Arab Emirates reduce withholding tax rates the most, while treaties signed with European countries – and, in particular, the United Kingdom and France – greatly limit other taxing rights, for example, by restricting the scope of permanent establishment definition.
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Collado Van-Baumberghen, Natalia, Pedro Linares Llamas, and Ángel Martínez Jorge. What will be the effect in Spain of the new EU emissions tax on imports? Esade EcPol, June 2023. http://dx.doi.org/10.56269/20230606/ncv.

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The EU has adopted a Carbon Border Adjustment Mechanism (CBAM) that taxes imported products according to their emissions. Despite its importance in aligning incentives for decarbonisation between the European and global levels, it carries a double risk: reducing the competitiveness of European exports and raising the prices paid by consumers within the EU. In this policy brief we analyse both issues for Spain, noting that the most affected sectors would be the automotive and metalworking industries. For the agri-food industry, despite being another of the leading sectors in our international trade, the effect would be more moderate. Finally, the impact on households would be small and slightly progressive, with higher-income households, especially those in rural areas, facing higher costs.
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Jenkins, Glenn P., and George G. Poufos. Economic Integration and the Transformation of the Tax Mix: Cyprus 1990-2001. Inter-American Development Bank, September 2002. http://dx.doi.org/10.18235/0006639.

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This presentation was commissioned by the Trade and Integration Network of the Regional Policy Dialogue for the Tax Workshop on Fiscal Impact of FTAA celebrated on September 18th and 19th, 2002 in Washington, DC. Proposals for Free Trade Area of the Americas (FTAA) have similar implications for the fiscal systems of the participating countries as now faced by countries preparing to gain entry into the European Union. Involves reducing taxes on international trade and increasing some combination of sales taxes (usually VAT), excise taxes, and income taxes.
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Jenkins, Glenn P., and George G. Poufos. Economic Integration and the Transformation of the Tax Mix: Cyprus 1990-2001. Inter-American Development Bank, September 2002. http://dx.doi.org/10.18235/0008538.

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This paper outlines the steps that the Government of Cyprus took to transform its tax system between 1990 and 2001 in order to prepare itself for admission into the European Union. Cyprus has many of the same economic features as the countries of the Caribbean and Central American regions. In the case of Cyprus, the reforms were focused on the introduction and expansion of the Value Added Tax, a restructuring of the excise tax system and a modernization of its income tax system. By 2002 it has virtually completed the transformation process. The paper also discusses the situation of Belize, which is preparing to begin a similar transformation. Although the required changes might appear very large, a set of reasonable options are presented for consideration.
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