Academic literature on the topic 'Taxes Consolidation Act'
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Journal articles on the topic "Taxes Consolidation Act"
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Schmidt, Christoph M., and Torsten Schmidt. "Nach der Krise ist vor der Krise – für eine rasche Konsolidierung der öffentlichen Haushalte." Zeitschrift für Wirtschaftspolitik 70, no. 1 (April 28, 2021): 51–59. http://dx.doi.org/10.1515/zfwp-2021-2047.
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Abstract Public debt has increased significantly in the wake of the Corona crisis. In order to remain able to act, public budgets must be consolidated in the coming years. However, no special measures are necessary for this, especially no new taxes. Due to the consolidation of the past years, the debt-to-GDP ratio will probably not exceed the level it reached during the financial crisis. Current policy impulses have been set on the expenditure side. Correspondingly, consolidation should emphasize the reduction of expenditures. An increase of revenues should only be considered, if the measures initially taken prove insufficient.
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Kawadia, Ganesh, and Ankit Kumar Suryawanshi. "Fiscal Consolidation in Madhya Pradesh and Chhattisgarh during 2001 to 2019." Global Business & Economics Anthology 1, March 2022 (March 26, 2022): 38–45. http://dx.doi.org/10.47341/gbea.22033.
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This paper looks into fiscal consolidation in India's heartland states of Madhya Pradesh and Chhattisgarh following their separation from 2001 to 2019. The study examines the trends in states' budget deficits, public spending, debt, and revenue collection to meet FRBMA, 2003 fiscal targets. According to the analysis, both states achieved fiscal consolidation after an initial hiccup during the period. The states adhered to the fiscal targets established by the FRBM Act of 2003 and various finance commissions. In Madhya Pradesh and Chhattisgarh, the gap between revenue receipts and revenue expenditure has narrowed. The percentage of interest payments deducted from revenue has also been reduced. Madhya Pradesh and Chhattisgarh are backward states, despite their above-average economic growth. The deficit and debt levels and the states' interest payments have increased later in the study period. The States must generate revenue through legislative non-GST taxes and other non-tax sources.
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Chotia, Varun. "The impact of fiscal consolidation and economic growth on debt: Evidence from India." Ekonomski anali 64, no. 222 (2019): 63–80. http://dx.doi.org/10.2298/eka1922063c.
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This paper analyses the challenges debt reduction faces as a result of fiscal consolidation and the effect of growth on India?s debt ratio. Simulations are conducted based on India?s current revenue and debt levels and project different cases of fiscal tightening and their effect on changes in debt stock with respect to the change in GDP, i.e., changes in the debt ratio. The estimates for multipliers that are used in the Structural Vector Auto Regression (SVAR) model are obtained empirically by giving shocks to fiscal instruments such as expenditure and taxes. A non-technical approach to the SVAR methodology is used to analyse the dynamics of the studied framework by subjecting it to unexpected shocks. A more measured act of consolidation may be implemented in an attempt to normalise multiplier values in order to create an appropriate environment for reducing government spending. The drawbacks include the limitations of the SVAR methodology such as the orthogonality condition, which makes the entire analysis fairly restrictive. The framework used for the analysis is a modern approach towards understanding macroeconomic trends and variables in the context of the Indian economy and seeks to apply recently developed analytical tools.
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Tasalov, K. A. "Legal problems of the Russian concept of risk-oriented approach in the area of taxation." Actual Problems of Russian Law, no. 4 (May 30, 2019): 55–61. http://dx.doi.org/10.17803/1994-1471.2019.101.4.055-061.
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A risk-oriented approach used by the Russian tax authorities for planning control activities contains a number of shortcomings that reduce its effectiveness in terms of encouraging compliance. The stages of the risk assessment process are reflected in various legal instruments that are not integrated into any system. The legal mechanism established by the tax authorities at the subordinate level to assess risks creates a prerequisite for violation of the principles of the taxes and fees legislation. This flaw is caused by the lack of differentiation of risk criteria, which leads to the intervention of regulatory authorities in the economic activities of controlled entities, regardless of their compliance with all mandatory rules. The absence of the requirement for compliance of the control activity with the identified risk allows the regulatory authorities to carry out inspections on all taxes without sufficient grounds, which is burdensome for the controlled entities. Thus, the legal structure of this approach encourages the tax authorities to employ the law enforcement practice violating the principles of neutrality of taxation and the balance of private and public interests. Based on the experience of the United Kingdom tax authority (HM Revenues & Customs) that, like the Russian tax authorities, has been using a risk-oriented approach since 2007, the author identifies the main directions of development of this approach in Russia. Among such areas, in particular, the author has highlighted: consolidation of the norms regulating the process of applying the risk-oriented approach at all stages into a single regulatory legal act of the subordinate level; elimination of latent criteria of tax risk and the framework reflection in the system of publicly available criteria of all possible risk factors identified by the tax authority; creation of guarantees ensuring protection of bona fide persons from excessive control measures.
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Sokov, Ilya. "The US Climate Agenda as an Opportunity for American Society’s Socio-Political Transformation." Vestnik Volgogradskogo gosudarstvennogo universiteta. Serija 4. Istorija. Regionovedenie. Mezhdunarodnye otnoshenija, no. 3 (June 2023): 85–96. http://dx.doi.org/10.15688/jvolsu4.2023.3.8.
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The article’s introduction includes a justification of the climate policy’s dependence and socioeconomic transformation in American society. The research’s purpose is to substantiate that the climate crisis is a complex infrastructural issue that requires solutions from all institutions and spheres of American society to achieve sustainable development and leadership. The article’s materials consist of international treaties, laws, and protocols that are adopted by the US Congress, the US government’s orders and plans, US politicians’ speeches and correspondence, research articles and monographs by famous scientists from various countries, the political practice’s analysis of the presidential administration of J. Biden in the conditions of fulfilling the obligations assumed by the United States under the Paris Climate Agreement, as well as new social and economic problems related to the hydrocarbons’ use. The article analyzes the Environmental Protection Agency’s activities and the supporters’ and opponents’ actions regarding the use of fossil fuels. The methodology is based on the principles of scientific historical research; a rationalistic approach is used as a methodological approach, and two special historical methods are used as research methods: systemic and genetic. The study’s results were updated plans and actions by the American government to address the climate agenda for the 2016–2020 period. As a result, the article’s author comes to several conclusions, which are that the struggle for a fair energy transition during the 2016–2022 period made American society more polarized and divided taken the measures according to ideas and actions. The so-called BIPOC community began to play a special role in this movement as the main force in a period of change and as a hope for the creation of a more fair society in America. The Inflation Reduction Act (2022) created the conditions for American society’s consolidation. The changes should be expected in 2023 as visible trends in socio-political modernization after the adoption of this law: for example, in healthcare, greater availability of medicines and lower prices for them, especially for insulin-dependent people; greater availability for more citizens in the health insurance sphere; reduction of citizens’ costs for electricity and energy efficiency of household appliances; reduction of taxes for low- and medium-income citizens; a tangible reduction in harmful pollution from fossil fuels; and the expected reduction in cancer diseases among Americans.
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Vdovichena, L. "Methodology of tax consultation in the aspect of activity theory of law-enforcement." Analytical and Comparative Jurisprudence, no. 3 (September 28, 2022): 156–61. http://dx.doi.org/10.24144/2788-6018.2022.03.28.
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Tax reforms contributed to the recognition and consolidation of the institute of the tax consultations. This created the need to research new relationships between controlling tax authorities and taxpayers, as well as solving problems of legal regulation of their status at the level of industry legislation. The law-making methodology of tax consultations is of considerable interest, in particular through the prism of activity theory in law-enforcement. The application of the activity approach to the problems of modern tax law is inextricably linked with the trend of anthropologizing tax legal science and practice. Therefore, tax consultations act as informational and guarantee tools, through which conditions are created for the taxpayer to properly and consistently exercise his rights and obligations, even in such a rather difficult period of our state's existence.
It has been proven that cooperation (partnership) in the tax field requires taxpayers to bring to the attention of the tax authorities all the circumstances of their economic activity that are important for taxation. Instead, taxpayers have the opportunity to receive from the tax authorities detailed and proper explanations on the issues of calculating and paying taxes, as well as fair (adequate) taxation and guarantees against prosecution for alleged miscalculations or mistakes made by the tax authorities.
Individual tax consultation is an explanation of the controlling state authority; provided to the taxpayer regarding the practical use of certain norms of tax and other legislation (the control over compliance with which is entrusted to the controlling state authority); registered in the unified register of individual tax consultations. A general tax consultation is a publication of the position of the central executive state authority regarding the practical use of certain norms of tax and other legislation. This position was formed based on the generalization of individual tax consultations, which are provided by controlling state authorities to taxpayers, and/or in the event of discovering circumstances that indicate the ambiguity of certain norms of such legislation.
The author defined the guiding principles that underlie the methodological law-making of tax consultation: the principle of demand for tax consultation, the principle of formally defined subject orientation of tax consultation, the principle of priority of generalizing tax consultation, the principle of guaranteeing the interests of the taxpayer, the principle of presumption of legality of the taxpayer's decisions. The results of the use of tax consultation depend on the chosen methodological principles of its formation – necessity, reliability of interpretation of the provisions of the legislation, level of comprehensiveness, degree of persuasiveness, and truthfulness for the addressee – the taxpayer.
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CZESAK-STARŻYK, Joanna Magdalena. "Concentration of entrepreneurs on the pharmaceutical market: selected issues." Central and Eastern European Journal of Management and Economics 5, no. 2 (January 7, 2018): 257. http://dx.doi.org/10.29015/ceejme.631.
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Aim:The article has been selected due to the need to determine the legal basis for the consolidation of entrepreneurs on the pharmaceutical market and to identify the difference from the common pattern established by the regulations set forth in the Competition and Consumer Protection Act dated 16 February 2007. The selection of an enactment (the Competition and Consumer Protection Act or the Pharmaceutical Law Act) as the appropriate basis for ruling shapes the legal status of an entrepreneur on the pharmaceutical market, in particular with respect to selecting specific remedies. Design / Research methods:The text of enactments was analyzed using mainly the linguistic method. The aim of the analyzed regulations and the system of values protected by law were also investigated. Conclusions / findings:The regulations concerning anti-competition consolidation on the pharmaceutical market set forth in the Pharmaceutical Law Acta are lex specialis with respect to solutions adopted in the Competition and Consumer Protection Act (this applies only to issuing a permit for running a retail pharmacy and a limited service pharmacy). These regulations are related with respect to content but, simultaneously, they differ with respect to the adopted consolidation criteria (qualitative criterion: the Competition and Consumer Protection Act, and quantitative criterion: the Pharmaceutical Law Act). The regulations set forth in the Competition and Consumer Protection Act apply also to consolidation on the pharmaceutical market since the obligation to report a consolidation intent is not specific to the industry in which the consolidation takes place. It means that President of the Office of Competition and Consumer Protection is competent to study the consolidation status and issue decisions related to consolidation on the pharmaceutical market, and entrepreneurs can appeal from the President’s decisions to the Regional Court in Warsaw. Originality / value of the article:The approach presented is not present in the current literature which is the main value of the article. The subject matter of the article can be interesting for entrepreneurs present on the pharmaceutical market and law practitioners.
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Lozovskaya, Tatyana. "Features of the legal consolidation of the concept of "insignificant act" in the criminal legislation of Mongolia." nauka.me, no. 1 (2021): 81. http://dx.doi.org/10.18254/s241328880015949-7.
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The article examines the features of the legal regulation of the concept of "insignificant act" in accordance with the criminal legislation of Mongolia. According to the author, it is necessary to supplement the current Criminal Code of the Russian Federation with a provision that takes into account the danger of an individual when qualifying an act as insignificant to fill the identified gap in law.
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Naveed-ul-Haq, Naveed-ul-Haq. "Understanding the Nitty-Gritty of Up-to-Date of Pakistan’s Customs Act, 1969." Frontiers in Law 2 (August 2, 2023): 72–81. http://dx.doi.org/10.6000/2817-2302.2023.02.09.
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Pakistan’s Customs Act, 1969 was enacted consolidating and amending the various laws on Customs. There are mainly six methods of valuation of goods including transaction value method, identical goods method, similar goods method, deductive methods, computed method and fall back method. Under Section 79 of the Act, Goods Declaration is filed duly supported by various documents for assessment of leviable duty and taxes. In case of misdeclaration, untrue statement or error etc. section 32 comes into play. Search Warrant is to be obtained by the Gazetted Officer of Customs from the Judicial Magistrate to recover the secreted goods under Section 162 of the Act, Seizure of things liable to confiscation is made under Section 168 of the Act. Section 156 provides the scope of offence(s), nature of breach and penalty thereof. Section 187 of the Act fixes initial burden of proof upon the person involved, which may be rebutted by the Customs authorities. The purpose of adjudication includes confiscation of goods, recovery of duty and other taxes not levied or short levied, recovery of erroneously refunded amount and imposition of fine. An option to fine in lieu of confiscation of goods can be given under Section 181 of the Act. The pecuniary power of adjudication is provided under Section 179 of the Act, whereas there are Appellate forums available in the form of Collector Appeals, Customs Appellate Tribunal and High Court. In addition to this, another mechanism under Alternate Dispute Resolution (ADR) is available under Section 195-C of the Act. In case of commission of cognizable offence, a FIR is lodged and a Special Judge takes cognizance of the offence(s) under the Code of Criminal Procedure, 1989. An appeal or Revision can be filed before the Court having the Powers High Court. The main challenge before the Customs is determination of value of goods paid or payable in relation to the item being valued. In case inaccurate value, either it is the business class who suffers or the state’s fiscal interests are jeopardized on account of lack of requisite capacity of the Customs Officer to successfully address the issue of value of goods and pass the buck onto the importer for charging misdeclaration and a lengthy process of adjudication is initiated against the importer and exporter as well as Clearing Agent as this value holds good for the imposition of Sales Tax, Income Tax and Federal Excise duty.
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Momen, Md Nurul, Harsha S., and Debobrata Das. "Mediated democracy and internet shutdown in India." Journal of Information, Communication and Ethics in Society 19, no. 2 (December 18, 2020): 222–35. http://dx.doi.org/10.1108/jices-07-2020-0075.
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Purpose This paper aims to highlight the very recent cases of internet shutdown during the creation of Union territory of Jammu and Kashmir and enactment of Citizenship Amendment Act and the detention under Section 66 (A) of Information Technology Act 2000. Design/methodology/approach This study takes up a broad explorative discussion of the challenges posed to the consolidation of democracy in India due to frequent internet shutdowns for online communication and social media usages. Findings As findings, it is narrated that due to politically motivated reasons, India compromises its commitment to the pluralism and diversity in views, in particular, individual rights to freedom of expression and opinion, enshrined in the constitution. Originality/value Right to freedom of speech and expression has now taken a new shape due to the emergence and availability of the internet that enriches the quality of democracy.
Books on the topic "Taxes Consolidation Act"
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Government, Ireland. Taxes Consolidation Act, 1997. Dublin: Stationary Office, 1997.
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Paul, Moore, and Institute of Taxation in Ireland., eds. Taxes Consolidation Act, 1997: The busy practitioner's guide. Dublin: Institute of Taxation in Ireland, 1997.
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Ireland. Department of Finance. Taxes Consolidation Act, 1997: Memorandum showing enactments repealed by the Taxes Consolidation Act, 1997, and sections of the act in which those enactments are reproduced. Dublin: The Dept., 1997.
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Ireland. Office of the Revenue Commissioners., ed. Taxes Consolidation Act, 1997: (as amended by subsequent acts up to and including the Finance Act, 2003) : income tax, corporation tax, capital gains tax. Dublin: Stationery Office, 2003.
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Ireland. Office of the Revenue Commissioners., ed. Taxes Consolidation Act 1997: (as amended by subsequent Acts up to and including the Finance Act 2007) : income tax, corporation tax, capital gains tax. Dublin: Stationery Office, 2007.
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Taxes Consolidation Act 1997: 2017 Edition. Bloomsbury Publishing Plc, 2017.
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Brennan, Philip. Taxes Consolidation Act 1997: 2017 Edition. Bloomsbury Publishing Plc, 2017.
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Taxes Consolidation Act 1997: 2017 Edition. Bloomsbury Publishing Plc, 2017.
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Taxes Consolidation ACT, 1997: As Amended by Subsequent Acts Up to and Including the Finance ACT, 2003: Income Tax, Corporation Tax, Capital Gains Ta. Not Avail, 2003.
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Taxbook 2013: Income Tax, Corporation Tax, Capital Gains Tax, Value Added Tax, Capital Acquisitions Tax, Stamp Duties. Taxworld Ltd., 2013.
Find full textBook chapters on the topic "Taxes Consolidation Act"
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Nihal S, Patel. "Part III Post-Trading Infrastructures, 21 Swaps Client Clearing in the United States: Ten Years After Dodd-Frank—The Good, the Bad and the Maybe." In Financial Market Infrastructures: Law and Regulation. Oxford University Press, 2021. http://dx.doi.org/10.1093/law/9780198865858.003.0021.
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This chapter discusses the US legal regime system for customer clearing of swaps more than ten years after the adoption of Dodd-Frank Act and its related clearing mandates. Trading mandates have been implemented in numerous jurisdictions and clearing services have expanded significantly. However, in the years since implementation, this push has been accompanied by a great deal of rethinking. Market participants and observers have found new and different risks associated with clearing vis-à-vis bilateral trading. In addition, competitive balances in the derivatives markets have shifted, in significant part due to the implementation of regulatory reform. The chapter provides a critical overview of the legal infrastructure for swap clearing in the United States and considers ways in which the Commodity Futures Trading Commission regime could be approved, while taking the overall governmental desire to promote clearing as a given. It then takes a particular look at recent CFTC proposals to address US client access to clearing overseas and finally considers some of the macro-level trends in client clearing—in particular, the ongoing consolidation taking place among firms in the client clearing business—and whether and how regulators should address these changes.
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Freitas, Leonardo Esteves de, and Irene Ester Gonzales Garay. "Ecological Corridors as Management Tools." In A LOOK AT DEVELOPMENT. Seven Editora, 2023. http://dx.doi.org/10.56238/alookdevelopv1-075.
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Full Protection Areas are central components of Brazil's nature conservation policy. These areas are responsible for protecting large fragments of natural ecosystems, as well as indigenous Lands. However, it is legitimate to ask whether the preservation of these fragments by itself ensures the long-term conservation of biodiversity. After all, the fragmentation of ecosystems, and the consequent fragmentation of natural populations, can lead to an increase in the rates of species extinction. It is postulated that the conservation of natural communities depends on the protection of the remaining native ecosystems, and on the expansion of connection between these fragments, reducing isolation and enhancing a greater gene flow of wild populations. This new approach takes the scale of the landscape into account, requiring the participation of society in the processes of conservation and sustainable use of biodiversity, which leads to the notion of Ecological Corridors or Biodiversity Corridors. The implementation of these Corridors was adopted to find biodiversity conservation strategies that include human dimensions, make the corridors a tool for territorial ordering with the goals of 1) strengthening protected areas, 2) conserving the set of remaining ecosystems and 3) increasing the permeability of the landscape to the flow of species. Along with that, only the development and consolidation of sustainable human activities in the Corridors can confirm such an approach. The various objectives of the Ecological Corridor Conservation Strategy are addressed in this paper.
Reports on the topic "Taxes Consolidation Act"
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Ardanaz, Martín, Mark Hallerberg, and Carlos Scartascini. Research Insights: When Fiscal Adjustments Must Be Made, Do Voters Care Which Policy Is Used? Inter-American Development Bank, November 2023. http://dx.doi.org/10.18235/0005292.
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Fiscal adjustments, aimed at resolving imbalances that can lead to an economic crisis, have a high political cost in Latin America and the Caribbean. Fiscal consolidations in the region generally focuses on raising indirect taxes, such as the value added tax (VAT), which are relatively easy to collect. Experimental evidence, however, indicates that citizens would prefer to reduce public spending rather than increase taxes. The countries of Latin America and the Caribbean must invest in fiscal tools that give them more room to maneuver in times of economic crisis and thus reduce negative impacts on electoral results.
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Ardanaz, Martín, Evelyne Hübscher, Philip Keefer, and Thomas Sattler. Voters’ Preferences over the Composition of Fiscal Adjustment: Experimental Evidence from Latin America. Inter-American Development Bank, September 2023. http://dx.doi.org/10.18235/0005119.
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Despite the regularity with which governments confront the need to make fiscal adjustments, voter attitudes toward competing consolidation strategies are still not well understood. For example, an influential literature finds that voters prefer public spending cuts to tax increases, but little is known about how these preferences depend on the particular taxes and spending categories that politicians choose or on voter characteristics such as income, ideology and trust. Our analysis of experimental data from 8,000 survey respondents across Brazil, Colombia, Costa Rica, and Peru confirms that, at the aggregate level, individuals prefer spending-based to tax-based fiscal adjustments. However, these preferences change dramatically depending on which tax and spending adjustments individuals are asked to make. Respondents strongly oppose increases in the personal income tax, but they support or are indifferent toward higher corporate income or value-added taxes. They strongly support public employment cuts but oppose cuts in social assistance. Responses also indicate that a wide range of voter motivations, beyond their pecuniary interests, shape their preferences over fiscal adjustment strategies. Their support not only varies with income, but significantly depends on such non-pecuniary characteristics as ideology and trust in government.
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Artana, Daniel, Cynthia Moskovits, Jorge Puig, and Ivana Templado. Fiscal Rules and the Behavior of Public Investment in Latin America and the Caribbean: Towards Growth-Friendly Fiscal Policy?: The case of Argentina. Inter-American Development Bank, February 2021. http://dx.doi.org/10.18235/0003057.
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This paper analyzes the implementation of Fiscal Rules (FR) in Argentina. Several clear attempts to establish a FR at the national level are identified. The analysis suggests that the environment matters. The only FR that was binding in the period was approved in 2004 during an economic boom, with the country under a program with the IMF and with high political support. During the world financial crisis the expenditure ceilings were relaxed, however, and current primary expenditures soared. Simulations show that a countercyclical fund could have been implemented even after reducing highly distorting taxes at the federal and provincial levels, and at the same time securing a high level of capital expenditure as a share of GDP, had Argentina complied with the 2004 FR. Moreover, an econometric exploration of the link between flexible FRs and public investment finds that a flexible FR helps to mitigate the negative effects of fiscal consolidations on provincial public investment. Based on the previous analysis, guidelines for a proposal for a FR in Argentina are provided.
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Jacobsen, Nils. Linjebussens vekst og fall i den voksende byen: en studie av bybussenes geografiske kvalitet Stavanger – Sandnes 1920 – 2010. University of Stavanger, November 2019. http://dx.doi.org/10.31265/usps.244.
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Linear city bus services are facing increased challenges from city growth. Increased number of inhabitants on increasing acres of built-up areas, makes it demanding to maintain adequate bus services within reasonable catchment areas. Number of departures per hour give a partial description of the bus service quality. Number of departures give reference to the time aspect of bus service quality, but say nothing about the geographical aspect. What part of the entire line network is within reach of direct bus service when frequencies are limited? To address the geographical aspect of bus service quality, the term network ratio is introduced. The term Network Ratio (NR) signifies what part of the entire line network is within reach of direct bus service to or from a certain place in the network. Network Ratio is given as a mathematical term whereby direct bus lines are calculated as a percentage of the entire network. The character and development of Network Ratio in a specific city is illustrated through an analysis of the urban growth of line network and built-up areas in the twin cities of Stavanger and Sandnes. The analysis is covering the period 1920 – 2000 in intervals of 20 years from the first bus lines were established in the urban area. Year 2010 is also included due to major changes implemented right after the turn of the millennium. Development show there is a close relation between bus network and built-up areas. When areas are being built, bus lines follow. The initial fase 1920 – 40 with extensive development of bus lines combined with some areal growth, is followed by a fase of consolidation 1940 – 60. The latter period is characterized by moderate areal growth, extended lines reducing network ratios, and increasing frequencies on the best bus lines. Extensive areal growth in the following period 1960 – 80, implies increased number of bus lines. As a consequence network ratios as well as frequencies are falling in the entire network. In 1960 certain lines had developed as much as 6 departures per hour, while maximum bus line frequency in 1980 has diminished to 2. New bus service development is introduced in the following period between 1980 and 2000. Numerous bus companies are united, and a more comprehensive planning of bus services are applied. The number of bus lines is stabilized at about 40, the fall in network ratio is reduced, and certain lines develop 4 departures per hour. Parallell to the bus development, growth of built-up areas is slowing down due to increased urban renewal with higher densities within built-up areas. In the period 2000 – 2010 new efforts are given to the development of bus services. Development of Network Ratio takes a new direction: The length of network links with high NR is increasing, while links with very low NR are diminishing. Number of bus lines is decreasing, and by 2010 almost 50% of the bus lines are served with 4 departures or more. Passenger comfort is improved in buses as well as on bus stops, and low floor buses are introduced to ease accessibility. Bus service quality is further developed after 2010. Digital services are introduced including digital ticketing, bus service information and real-time information on internet. In addition real-time information is presented at high frequency bus stops through visual screen and auditory speaker. Inside the buses name of next stop is given on screen and through loudspeaker. Further development of the bus services, should include improved Network Ratios in the entire network, as well as increased frequencies on major bus corridors. The latter is a task not only for the bus service planners, but just as well for the city planners and politicians in collaboration with the developers implementing urban density and allocation of important destinations. A last, but not least, objective for bus service development will be to improve punctuality and total travel time. Today a considerable proportion of city bus services are delayed in car traffic congestions. This is occurring especially on main streets and during rush hours. A set of different solutions are needed to address this question: 1. Dedicated bus streets (including car access to limited addresses) 2. Bus lines through local streets in concentrated housing, office and shopping areas. 3. Dedicated bus lane on main streets where possible. 4. Car traffic regulations on main streets without space for extra bus lane. As an overall vision, we need to cultivate the word of Flemming Larsen: urban growth as pearls on a string, as shown in fig. 13 and fig. 14.