Teses / dissertações: "European tax"

1

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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2

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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3

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
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4

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.
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5

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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6

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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7

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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8

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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9

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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10

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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11

Brägger, Beat. "Tax amnesties - Strategic options for European Private Banks". St. Gallen, 2008. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/03604915002/$FILE/03604915002.pdf.

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12

Correia, Bernardo Adolfo. "The introduction of financial transaction tax – European Union Scope". Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14789.

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Mestrado em Finanças
Desde que a primeira noção sobre impostos sobre operações financeiras (IOF) foi apresentada, varias foram as vantagens e desvantagens associadas a este tipo de imposto. Com os estudos sobre as experiencias de cada país com este tipo de imposto, a ideia da sua introdução ganhou outra dinâmica. A literatura apresentada sobre a introdução de um IOF a uma grande escala, onde é considerado ao mesmo tempo diversos países pertencentes a União Europeia, é deveras escassa. Este estudo é assim inovador, na medida em que não está especificamente orientado para um só país, como é o caso dos estudos tradicionais, mas sim para diversos países pertencentes a União Europeia, tendo sempre como principal objetivo a previsão de qual será o impacto da introdução de um IOF, na perspetiva de receitas fiscais obtidas. Para efetuar este estudo, foi recolhido dados sobre variáveis económicas, financeiras e fiscais, desde Janeiro de 2011 até Dezembro de 2016. Foi efetuado um teste de hipóteses, uma Simulação de Monte Carlo e um "Value at Risk" teste. Os resultados obtidos, indicam que não existe um impacto certo a nível de carga fiscal, variando assim os resultados devido a factores externos.
Since the first concrete notion about FTT was presented, several were the pros and cons that came associated with this notion. With the study of the country experiences, the idea of introducing a FTT gained other dynamic. The literature presented about the introduction of a FTT at a wider scale, where it is consider several countries from the EU, is scarce. This study is innovative in the way that is not focused in a specific country, as it happens in traditional studies, but in several countries in EU, with the specific objective of foreseeing what should be the impact of a FTT in the field of tax revenue. To perform this study, it was collected data on specific economic, financial and tax variables, from January 2011 until December 2016, and performed a scenario hypothesis test, a Monte Carlo Simulation and a Value at Risk analysis. The results reached, showed that there is not a clear impact about the adoption of an FTT and it depends in several external factors.
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13

Righetto, Antonio <1994&gt. "The European State aid law and MNE's tax rulings". Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/18874.

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La tesi prende in considerazione la disciplina Europea sugli aiuti di Stato dandone prima una descrizione generale, per poi prendere in esame dei casi recenti molto rilevanti per l'evoluzione della disciplina (Starbucks and Apple), analizzandone gli elementi che li costituiscono, le loro criticità e le relative sentenze del Tribunale Europeo traendo poi delle considerazioni finali.

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14

Offermanns, René. "The entrepreneurship concept in a European comparative tax law perspective /". The Hague [u.a.] : Kluwer Law International, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/354069314.pdf.

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15

Hjipanayi, Christiana. "Double taxation, tax treaties, treaty shopping and the European Community". Thesis, London School of Economics and Political Science (University of London), 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.440460.

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16

Ganhoteiro, Pedro Jorge Romão. "Taxa única sobre o Imposto sobre o Valor Acrescentado". Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21158.

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Mestrado em Ciências Empresariais
A presente dissertação retrata um estudo, com dados concretos, relativo à harmonização da taxa de IVA (imposto sobre o valor acrescentado) em curso na União Europeia (UE), este estudo foca-se em analisar, o IVA na UE entre 2000 a 2018, em função das receitas de IVA, do PIB, e do consumo privado. O correto funcionamento do mercado único na União Europeia exige a eliminação da tributação interna discriminatória ou protetora dos bens e serviços. A abordagem do tema pretende também proporcionar um historial da harmonização fiscal e uma descrição do atual funcionamento do sistema na UE. Constituindo esta harmonização na Europa, será possível obter uma fiscalização que permita potencializar o comércio, trocar informações importantes entre os EM e obter resistência à fraude e à evasão fiscal. O objetivo principal desta dissertação, é fornecer uma visão geral da evolução da harmonização fiscal indireta na União Europeia (UE) e os impactos que a harmonização fiscal, através do estabelecimento de uma taxa única de IVA na EU, pode contribuir para a anulação das barreiras fiscais entre os EM, consolidando o sistema fiscal Europeu para um mercado mais integrado.
This dissertation pictures a study, with concrete data, on the harmonization of the current VAT rate (value added tax) in the European Union (EU), this study focuses on analyzing VAT in the EU between 2000 and 2018, in the function of VAT revenues, GDP, and private consumption. The proper functioning of the single market in the European Union requires the elimination of discriminatory or protective internal influence of goods and services. An approach to the theme also aims to provide a history of fiscal harmonization and a description of the current functioning of the system in the EU. By constituting this harmonization in Europe, it will be possible to obtain a control that will enhance trade, exchange important information between Member States and gain resistance to fraud and tax evasion. The main objective of this dissertation is to provide an overview of the evolution of indirect tax harmonisation in the European Union (EU) and the impacts that tax harmonization, through the establishment of a single VAT in the EU, can contribute to the cancellation of tax barriers between state members by consolidating the European tax system into a more integrated market.
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17

Tuinsma, Tijmen. "Do foreign tax evaders use the United States as a tax haven?" Thesis, Uppsala universitet, Nationalekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388823.

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Tax havens are of signicant importance in the current global economy. The wealth hidden in these havens is estimated to add up to $6000 billion and this issue is linked with wealth inequality and money laundering. Identication of tax havens differs between sources, and blacklists are often politicised. Activists, experts and academics have claimed recently that the US serves as a tax haven for foreign tax-evading households. The tax environment in the US does favor foreigners; they are for example exempt from paying taxes on interest income generated by bank deposits and it is easy to set up entities hiding the identity of the ultimate owner. The effects of two international initiatives implemented to battle tax evasion in offshore centres are studied in this paper. These are the European Savings Directive and the Common Reporting Standard, under which the US does not cooperate. Using bilateral cross-border bank deposit data, it is estimated whether tax evaders moved their wealth to the US as a result of these measures. The results of the difference-in-difference approach neither confirm nor reject the claims that the US is being used as a tax haven by foreign households. Estimates on the effects in cooperating tax havens can not rule out the possibility that the Common Reporting Standard did not have its intended effect on tax evaders.

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18

Wendt, Carsten. "A Common Tax Base for Multinational Enterprises in the European Union". Wiesbaden : Gabler Edition Wissenschaft, 2009. http://dx.doi.org/10.1007/978-3-8349-8193-6.

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19

Wood, Nancy A. "The Mechanics of Value Added Tax| The Impact on EU Trade". Thesis, The American University of Paris (France), 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13871643.

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20

Viitala, Tomi. "Tax treatment of investment funds and their investors within the European Union /". Turku : [Turku School of Economics and Business Administration], 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012945519&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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21

Cheng, Yue. "Company capital structure and tax : a study of mid-sized European companies". Thesis, Loughborough University, 2008. https://dspace.lboro.ac.uk/2134/8124.

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This thesis analyses the impact of tax policy on firms' leverage ratios in a balanced panel of 129 medium-sized listed companies from II European countries from 1993 to 2005. A general model of company leverage is applied within which King's tax ratios are used to capture tax policy changes, controlling for non-tax influences suggested by the theory of corporate finance. Various leverage measures are studied to check for the robustness of the estimated model. Total debt is then decomposed into long-term and short-term debt to examine the determinants of different components of debt. The estimation is initially performed within a traditional static framework. The model is estimated using panel data techniques, including the Hausman-Taylor (1981) instrumental variable estimator and the Arellano-Bover (1995) GMM estimator to control for endogeneity. The results suggest that tax policy as measured has a significant but small impact on firms' leverage ratios and the impact is stronger on short-term borrowings than on long-term ones. Non-debt tax shields are a substitute for debt in company activities. With regard to control variables, the empirical findings suggest that non-tax factors affect financing decisions in a way somewhat consistent with the pecking-order theory. There is evidence to support the argument for the differences between the determinants of long-term and short-terin financing decisions. Further research is done by adopting a dynamic adjustment model which allows firms to deviate from their optimal leverage due to random shocks and takes account of adjustment costs incurred when they work back gradually to the optimal level. Arellano-Bond (1991) GMM estimator is applied to obtain consistent estimates. The results substantiate the existence of adjustment costs and corroborate the results from the static model that tax policy measured by King's tax ratios exerts a significant impact on firms' total debt and short-term debt. Finns under the 'Anglo-Saxon' corporate governance systems appear to bear lower adjustment costs and thus have a higher adjustment speed than those under more relation-based systems for all forms of debt. In addition, firms bear lower adjustment costs in adjusting their long-term debt than short-term debt regardless of their corporate governance systems.

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22

Ortmann, Regina, e Caren Sureth. "Can the CCCTB Alleviate Tax Discrimination Against Loss-making European Multinational Groups?" WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4168/1/SSRN%2Did2442820.pdf.

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In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By con-trast, we study the conditions under which one or the other tax system is preferable from the per-spective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves ad-vantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract)
Series: WU International Taxation Research Paper Series

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Ortmann, Regina, e Caren Sureth-Sloane. "Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?" Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/s11573-015-0780-6.

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In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the differences in economic behaviour under both systems in general. By contrast, we study the conditions under which one or the other tax system is preferable from the perspective of an MNG, with a particular focus on loss-offsets. We identify four effects that determine the decision of an MNG: the tax-utilization of losses, the allocation of the tax base, the dividend and intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves advantageous for increasing loss/profit streams (e.g. from start-ups or R&D projects) of the individual group entities, whereas the system of separate accounting is beneficial for decreasing profit/loss streams (e.g. caused by a decrease in return from a mature product). The results of our analysis are helpful for MNGs facing the decision as to whether to opt for the CCCTB system and can also support legislators and politicians in the EU but also in other regions in their tax reform discussions. (authors' abstract)

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Nicodème, Gaëtan. "Essays on the empirics of capital and corporate tax competition". Doctoral thesis, Universite Libre de Bruxelles, 2007. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/210709.

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La thèse est une collection de cinq articles académiques, chacun apportant une contribution originale à la connaissance et à la recherche scientifique dans le domaine de l’économie de l’imposition du capital et des sociétés. Les travaux empiriques de Gaëtan Nicodème se situent dans le contexte de la concurrence fiscale en Europe.

Le premier chapitre ‘Corporate Tax Competition and Coordination in the European Union: What do we know? Where do we stand? (Publié dans International Taxation Handbook) revisite la problématique de la concurrence fiscale dans l’Union Européenne, discute la littérature économique théorique et empirique sur la question et analyse les réponses politiques qui y sont apportées. Après avoir remis la problématique dans son contexte institutionnel, l’auteur compare les résultats provenant de la littérature avec les caractéristiques propres à l’Union Européenne, notamment en termes de l’étendue et des conséquences de la concurrence fiscale. Il passe ensuite en revue les questions théoriques et de mise en œuvre pratique que soulèvent une possible harmonisation et consolidation des bases fiscales de l’impôt des sociétés en Europe. Tout en gardant à l’esprit la diversité des solutions qui existent dans la mise en œuvre, il montre que l’harmonisation des bases fiscales est à même de générer des gains économiques. Le deuxième chapitre ‘Comparing Effective Corporate Tax Rates’ (à paraître dans Frontiers in Finance and Economics) passe en revue les méthodes de calcul de taux effectifs de l’impôt des sociétés. Le mérite de la contribution est non seulement d’offrir une typologie des ces taux mais également de montrer que leurs résultats sont très différents selon la méthode utilisée, que ce soit en niveau ou en classement des pays. L’auteur calcule également ces taux pour un échantillon de pays Européens avec une désagrégation sectorielle. Le troisième chapitre ‘Do Large Companies have Lower Effective Corporate Tax rates ?A European Survey’ utilise ces méthodes pour étudier s’il existe un lien entre les taux effectifs et la taille des entreprises. Utilisant de multiples méthodes d’estimation, l’auteur trouve un lien robuste et négatif entre le nombre d’employés et le taux effectif d’imposition des entreprises. Le quatrième chapitre ‘Foreign Ownership and Corporate Income Taxation :an Empirical Evaluation’ (co-auteur H. Huizinga et publié dans European Economic Review) constitue la première évaluation empirique pour l’Europe des théories d’exportation fiscale. Lorsque la mobilité du capital est imparfaite et que celui-ci est détenu par des actionnaires étrangers, les Etats ont un incitant à hausser la fiscalité pour exporter la charge fiscale sur ces actionnaires. L’étude empirique trouve une relation positive robuste entre le degré d’actionnariat étranger et la charge fiscale moyenne, validant ces théories. Le cinquième et dernier chapitre ‘Are International Deposits Tax Driven ?(Co-auteur H. Huizinga et publié dans Journal of Public Economics) analyse l’impact de l’imposition de l’épargne et de la fortune ainsi que de l’échange d’informations fiscales sur les dépôts bancaires internationaux. Utilisant des données bilatérales confidentielles de la BRI, l’étude montre que ces variables fiscales ont un impact sur ces dépôts, suggérant qu’ils sont en partie effectués pour éluder l’impôt.

Doctorat en Sciences économiques et de gestion
info:eu-repo/semantics/nonPublished

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Hansson, Fredrik. "Should EU implement its present proposal of a financial transaction tax?" Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-20616.

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Abstract: This paper study the possibility of implementing a financial transaction tax within the European Union, as a possibility to discourage future financial bubbles and force more fundamental values within the financial market. It is found, after reviewing current research; covering volatility, market volume and speculation, and empirical evidence, that a financial transaction tax fulfill the purpose of creating a more efficient financial system in the case of European Union.

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Ma, Fei. "The Effects of Energy Tax : Evidence from Transport Sector in 26 European Countries". Thesis, KTH, Industriell ekonomi och organisation (Avd.), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-41488.

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Taxes are universally considered to be efficient economic instruments to address the problem of global warming. Energy tax is expected to mitigate the greenhouse gases (GHGs) through reducing energy consumption from energy related sectors. It measures the taxes on the use of energy, which contributes to foster the energy efficiency. In Europe, transport sector is one of the major sources of greenhouse gases emissions, accounting for 20% of the total. Since large amount of energy, including the non-renewable resources, are consumed in this sector. In this paper I would like to discuss the effect of energy tax on mitigating the greenhouse gases from transport sector in 26 European countries. I use the panel data of these countries over 14 years, from 1995 to 2008. Along the way two different mechanisms regarding how the energy tax takes effect on GHGs will be examined quantitatively. The empirical study result reveals that energy tax does make sense to hit the target. Specifically the total effect is expressed by the tax elasticity of GHGs, -0.119. And nearly 66 percent of the GHGs reduction is reached through a decrease of energy consumption from transport sector. Another around 34 percent comes from other mechanisms such as the application of new technologies. This paper also compares the result to previous studies, a difference in tax/price elasticity and income elasticity is found. Several possible explanations are displayed afterwards.

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Schenkelberg, Sabine [Verfasser], Michael [Gutachter] Overesch e Carsten [Gutachter] Homburg. "Tax Differentials between US and European Firms / Sabine Schenkelberg ; Gutachter: Michael Overesch, Carsten Homburg". Köln : Universitäts- und Stadtbibliothek Köln, 2018. http://d-nb.info/1172414637/34.

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Maslyukivska, O., e I. Myronova. "Eco-labor tax reform: experience of implementation the european countries and possibilities fro Ukraine". Thesis, Вид-во СумДУ, 2005. http://essuir.sumdu.edu.ua/handle/123456789/13494.

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Cardoso, Bernardo João Barros. "A tributação das sociedades na União Europeia". Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10976.

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Mestrado em Ciências Empresariais
Este trabalho foca-se na evolução da tributação sobre o rendimento das sociedades nos 27 Estados-membros (EM) da União europeia (UE), recorrendo a quatro categorias de indicadores: o imposto sobre as sociedades em relação ao Produto Interno Bruto (PIB), o imposto sobre as sociedades em relação à tributação total, as taxas estatutárias ou nominais de tributação e as taxas médias implícitas de tributação. Estes quatro indicadores são analisados no período compreendido entre 1998 a 2009. Os principais objetivos consistiram em analisar a atual situação da tributação na UE e Zona Euro em 2009, compreender a evolução e as principais tendências do período em análise e comparar a posição de Portugal. Foram também analisados, a relação entre a variação das receitas em % do PIB e a variação da taxa estatutária, assim como a relação entre a variação das receitas em % do PIB e a variação da taxa média implícita. Os resultados indicam que em média o nível de tributação sobre as sociedades diminuiu significativamente na maioria dos EM da UE, incluindo Portugal e Espanha, com as taxas médias de tributação e as taxas médias implícitas a corroborarem esta tendência. Contudo, é importante referir que os dados relativos ao período compreendido entre 2007 e 2009 registaram uma diminuição significativa em todos os indicadores, resultado da conjuntura económica desfavorável. Constatou-se igualmente que a maioria dos EM registou uma diminuição das receitas em % do PIB face à respetiva diminuição tanto da taxa estatutária como da taxa média implícita.
This work focuses on the evolution of the income taxation in the Member States` corporations of the European Union, and is based on four categories of indicators. These are the corporate income tax (CIT) as % of GDP, CIT as % of total taxation, the statutory taxation rates and the implicit tax rates in %. These four indicators were analysed from 1998 to 2009. The main objectives consisted of analyzing the current tax situation in the European Union and the Euro Zone in 2009, of understanding the evolution and main trends during the period under examination and of comparing the positions of Portugal and Spain. An analysis followed of the relation between the GDP variation of income in % and the variation of the statutory tax, as well as the relation between the variation of the GDP income in % and the variation of the implicit tax rate. The results indicate that on average the corporate income tax decreased significantly in the majority of the European Union Member States, including Portugal and Spain. However, it is important to mention that the data related to the period between 2007 and 2009 registered a significant decrease in all the indicators as a result of the unfavorable economic situation. It was also possible to observe that the majority of the Member States showed a decrease in the revenues as a % of GDP against a corresponding decrease both in the statutory tax rate and implicit tax rate.

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Hemery, Marie. "Citoyenneté fiscale et droit de l'Union européenne : de la protection européenne du contribuable national au consentement de l'impôt européen". Electronic Thesis or Diss., Paris 12, 2023. http://www.theses.fr/2023PA120002.

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La protection européenne du contribuable national a une incidence sur la citoyenneté fiscale en tant que principe de légitimation de l’impôt. La conception nationale du devoir fiscal fondée sur la participation politique du citoyen à son consentement, par le biais de ses représentants, fait face à la conception européenne de l’obligation fiscale fondée sur la protection du contribuable, en tant que titulaire de libertés de circulation, et visant à favoriser la construction d’un espace économique sans frontières. Toutefois, l’étude de ces interactions démontre que les rapports entre l’intégration européenne et la citoyenneté fiscale ne doivent pas être appréciés comme un processus unilatéral dont la seule conséquence serait l’affaiblissement de cette dernière, mais comme un processus transversal dans lequel les effets de l’application du droit de l’Union européenne sur la citoyenneté fiscale rétroagissent sur le niveau de l’intégration fiscale européenne et au-delà sur l’organisation politique de l’Union européenne. Ce constat invite à étudier la manière dont ces rapports conflictuels pourraient, selon la logique fédérale, se résoudre autour de la création d’un impôt européen consenti par les citoyens européens eux-mêmes
The European protection of the national taxpayer has an impact on tax citizenship as a principle of tax legitimisation. The national conception of tax duty based on the political participation of the citizen in his consent, through his representatives, is confronted with the European conception of tax duty based on the protection of the taxpayer, as the holder of freedom of movement, and aimed at favouring the construction of an economic area without borders. However, the study of these interactions shows that the relationship between European integration and tax citizenship should not be seen as a unilateral process whose only consequence would be the weakening of the latter, but as a transversal process where the effects of the enforcement of EU law on tax citizenship have a retroactive effect on the degree of European tax integration and, beyond, on the political organisation of the European Union. This observation invites us to study how these conflicting relations could, following the federal logic, be solved through the creation of a European tax consented by the European citizens themselves

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Haag, Gustaf. "Currency Transaction Tax and the European Union : An analysis on the conformity between the EU treaties and the concept of a Currency Transaction Tax". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14026.

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Never before in history has the amount of international trade been higher or more efficient than it is today. The fastest growing type of trade is the speculative currency trading, searching for instant profit based only on the anticipation of the variations in currency exchange rates. When currency speculation becomes an influential part of the capital flows it becomes harmful and creates instability of currency systems. Exchange rates starts to fluctuate due to the will and anticipation of speculators rather than the economic health of the country associated with the currency. This has led to recurring currency crises all over the world and an increased interest in regulatory mechanisms. One of the most discussed mechanisms proposed to handle this harmful evolution of the foreign exchange markets is the Currency Transaction Tax (CTT). The CTT stipulates a low tax (0.1 per cent) on all currency transaction to curb the incitement of short-term speculation based on a large amount of smaller transactions. The purpose of this thesis is to examine whether an implementation of a CTT is compatible with the EU treaties. This purpose consists of two research questions; whether the CTT is in conformity with the substantive law of the EU, more precisely the free movements of capital, and if the CTT is in conformity with the Economic and Monetary Union (EMU) and the exclusive power of the European System of Central Banks (ESCB) over monetary policy. Since this thesis aims to identify if the CTT is in conformity with existing legislation, the traditional doctrinal method is used for identifying and analysing potential difficulties with the CTT and to interpret these provisions in the light of ECJ case law and literature. The thesis concludes that the CTT is in conformity with the EU treaties. It does however require the full cooperation of the ESCB and ECB to achieve the objectives; to create a more stable currency market. The CTT is ready to implement.

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Borrero, Moro Cristóbal José. "Latest Trends in Environmental Taxation in the European Union". Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117911.

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The aim of this work is the study of the latest trends in environmental taxation in several European countries, in an era characterized by a growing political interest in these taxes. With an emphasis on the important technical and legal difficulties that the implementation of these tax measures involve; as well as legal strategies to overcome the above mentioned difficulties in order to establish suitable fiscal measures to achieve a sustainable society and economy.
El trabajo aborda el estudio de las últimas tendencias en materia de fiscalidad ambiental en diversos países europeos, en una época caracterizada por un creciente interés político por estos tributos. Poniéndose el acento en las importantes dificultades técnico-jurídicas que la implantación de estas medidas fiscales implican; así como en las estrategias jurídicas para superarlas en aras de establecer medidas tributarias aptas para alcanzar una sociedad y economía sostenibles.

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Yevgenyeva, Anzhela. "Direct taxation and the internal market : assessing possibilities for a more balanced integration". Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:3b286ca9-ae8c-4be7-92d3-6c3975c4dc19.

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The role of the Court of Justice of the European Union in the process of direct tax integration in the European Union (EU) has been widely discussed in the academic literature, while another important actor, the European Commission, has attracted much less attention. The Commission’s input is commonly perceived to be limited to the right of legislative initiative. This study questions such an oversimplified interpretation and draws a more nuanced picture of EU tax harmonisation by integrating an analysis of the complex regulatory approaches adopted by the Commission for the establishment and smooth functioning of the Internal Market. It is argued that the past decade brought a notable change in the Court-dominated pattern of direct tax integration. This change is apparent first in the evolution of enforcement strategies under Articles 258 and 260 TFEU; and second, in the increased reliance upon non-binding regulatory measures. Both developments have strengthened the role of the Commission, supplying it with more possibilities for influencing national direct tax systems, despite the reluctance of Member States to agree upon legislative harmonisation. Against this background, the procedural and substantive problems associated with these instruments require closer examination. The normative scope of this research covers the key procedural problems related to the infringement procedure and non-binding regulatory measures. The empirical component explores the Commission’s enforcement and coordination practices, drawing particular attention to two case studies: the tax treatment of losses in cross-border situations and exit taxation. Following the analysis of enforcement and coordination in the field of direct taxation, the study argues the need and proposes potential solutions for (i) the developing of a more comprehensive procedural framework for the infringement procedure and non-binding regulatory acts; (ii) the strengthening of accountability mechanisms; and (iii) the enhancing of the effectiveness of their application.

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SUT, SILVIA. "TAXATION OF CROSS-BORDER SERVICES IN THE CURRENT INTERNATIONAL, EUROPEAN AND ITALIAN CONTEXT". Doctoral thesis, Università degli Studi di Milano, 2020. http://hdl.handle.net/2434/715565.

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The PhD thesis is entitled to the study of the rules concerning the taxation of services in the International, European and Italian context. The decision to study the taxation of services stems from the prominent position of these activities in today’s economy: such a consideration applies both to developed countries, as well as to developing countries. Such prominence position has been further intensified by the digital revolution. Because of this even more “service – oriented” structure, the taxation of services has been under scrutiny for at least thirty years: lately this issue has been brought to the forefront of international taxation debate, in relation to which the taxation of services appears to be nowadays one of the most controversial topic. The work is structured in three chapters, which focus on the taxation of cross – border services in the current international tax system (chapter 1), on the taxation of cross – border intra group services in light of its main transfer pricing implications (chapter 2) and on the taxation of digital cross – border services (chapter 3). Each of the three mentioned chapters starts with an introductory question, followed by the analysis of the main aspects related to the International and European frameworks. The domestic level is also considered: those domestic frameworks that appear to be of most interest for the analysis performed in each chapter have been indeed selected. The last chapter 4 discusses the conclusions of the analysis performed in the three preceding chapters in light of the Italian experience, the one which the PhD student is most familiar with.

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Sezgin, Fevza. "Value-added Tax In European Taxation System And Harmonization Of Vat During The Integration Process Of Turkey". Master's thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/12608829/index.pdf.

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This thesis analyzes tha value added tax (VAT) in the European Union (EU). Primarily,the issue of tax harmonization and legal basis of tax harmonization in the context of European Union is studied. Furthermore, this thesis makes a comparision of VAT legislation in the EU and Turkey and identifies differences between the EU VAT system and Turkish VAT Law.Lastly, within the framework of finding similarities between Turkish and EU VAT legislation,the thesis tries to examine whether major harmonization laws are needded to be adopted in the accession process in the field of VAT.

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Ali, Eid Ashry Gaber. "The international aspects of the European common consolidated corporate tax base (CCCTB) and their interaction with third countries". Thesis, Brunel University, 2013. http://bura.brunel.ac.uk/handle/2438/7697.

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The thesis examines the international taxation rules of the Common Consolidated Corporate Tax Base (CCCTB) and their interaction with third-country corporate tax practice. The aim is to assess the effectiveness of the CCCTB vis-à-vis third countries, with Egypt as a practical example. The CCCTB has the potential to reduce corporate tax obstacles faced by businesses in the EU in having to comply with up to twenty seven different domestic systems for determining their taxable profits. However, the international taxation rules of the CCCTB system are likely to have an impact on the corporate tax practice in third countries, and may conflict with existing bilateral tax treaties concluded between CCCTB-Member States and third countries. The discussion presents a detailed analysis of the CCCTB’s unilateral framework for the avoidance of double taxation and for the protection of the common consolidated tax base. It reveals that, by means of ordinary credit and exemption methods provided in the CCCTB Directive, international double taxation will be eliminated in relation to third countries. Furthermore, the CCCTB’s anti-abuse rules are effective in protecting the common tax base and in eliminating non-double taxation. Nevertheless, the unilateral measures are in conflict with a number of important provisions of bilateral tax treaties, based on the OECD Model, concluded between the potential CCCTB-Member States and third countries. Egypt exemplifies this – but the problem is generic. These conflicts between the CCCTB and OECD Model bilateral treaties are detrimental to the effective functioning of the CCCTB system vis-à-vis third countries, and need to be redressed. This thesis suggests a simple and practical solution - replacement of the bilateral tax treaties between CCCTB-Member States and third countries with a multilateral tax treaty to be concluded between every third country and all CCCTB-Member States.

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Marchgraber, Christoph. "The Avoidance of Double Non-Taxation in Double Tax Treaty Law - A Critical Analysis of the Subject-To-Tax Clause Recommended by the European Commission". Wolters Kluwer, 2014. http://epub.wu.ac.at/5465/1/Manuscript_Marchgraber_Subject%2Dto%2Dtax%2DClause.pdf.

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Countries around the world have traditionally treated tax planning as a legitimate practice, unless the ambiguous borders to abusive behavior have been crossed. However, over time, business structures have become more sophisticated and tax authorities have become involved in keeping pace with the continuous improvement of international tax planning. By exploiting the inconsistencies between domestic tax rules and bilateral double taxation conventions it is even possible that certain income remains completely untaxed. In order to properly address this issue of double non-taxation, the European Commission - alongside the work of the OECD on Base Erosion and Profit Shifting (BEPS) - issued a recommendation on aggressive tax planning. The EU Member States are, inter alia, being encouraged to revise their tax treaty policies. The European Commission recommends the incorporation of a general subject-to-tax clause in the Member States' bilateral double taxation conventions. This article analyses whether the Member States are well advised to follow this recommendation.

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Levy, Copello Horacio. "Tax-Benefit Reform in Spain in a European Context: A non-behavioural and integrated microsimulation analysis". Doctoral thesis, Universitat Autònoma de Barcelona, 2004. http://hdl.handle.net/10803/4001.

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Los modelos de microsimulación de impuestos y subsidios sociales son instrumentos de análisis económico que permiten estudiar los efectos que las políticas fiscales tienen sobre la población. Para ello, utilizan bases de micro-datos con información detallada de individuos de una muestra que es representativa de la población estudiada. Al mismo tiempo, estos modelos simulan en detalle y de forma flexible cómo políticas fiscales (o su reforma) afectan la renta disponible de cada individuo. La combinación del uso de bases de micro-datos y el detalle de las simulaciones hacen de la microsimulación un instrumento riguroso y minucioso para el estudio de las políticas y las reformas fiscales tanto para la medición de agregados presupuestarios (gasto público o recaudación), como para la medición de efectos más complejos como la distribución de la renta, la pobreza, o los incentivos a decisiones económicas.
Este trabajo desarrolla y utiliza el primer modelo integrado de microsimulación de impuestos y subsidios sociales para España - ESPASIM. Este modelo simula en detalle y de forma integrada el sistema fiscal español, y es comparable tanto en el alcance como en la fiabilidad de sus simulaciones a modelos de otros países con mayor tradición y experiencia en la microsimulación. El modelo español también ha sido integrado dentro modelo de microsimulación a escala europea - EUROMOD. EUROMOD fue desarrollado por 18 instituciones de los 15 países de la Unión Europea. Se trata de un instrumento capaz de llevar a cabo estudios comparados sobre sistemas fiscales de diferentes países usando una estructura común y consistente, y de analizar las políticas desde una perspectiva Europea.
Esta tesis aplica ambos modelos en el estudio de dos reformas fiscales recientemente implementadas en España. La primera aplicación utiliza ESPASIM para analizar los efectos de la reforma del impuesto sobre la renta de las personas físicas de 1998 sobre la simplicidad. Los resultados obtenidos con ESPASIM demuestran que la reforma sólo alcanza parcialmente sus objetivos y que estos podrían ser mejorados con la eliminación de la declaración conjunta y de otras fuentes de diferencias entre el sistema de retenciones y la función impositiva de la declaración de la renta.
La segunda aplicación utiliza EUROMOD para comparar las políticas de protección social a la familia utilizadas en España con las de otros países de la Unión Europea. Los resultados obtenidos demuestran que España gasta significativamente menos en la protección familia y que dicho gasto tiene unos efectos de reducción de la desigualdad y de la pobreza muy inferiores al de los demás países estudiados. Los resultados con EUROMOD también demuestran que las recientes reformas han incrementado el gasto en políticas familiares, pero el impacto sobre la desigualdad y la pobreza se mantiene inalterado. Si España reformase sus políticas familiares equiparándolas a la de los demás países estudiados, manteniendo el nivel de gasto actual, la desigualdad y la pobreza disminuirían significativamente.
Tax-benefit microsimulation models are instruments of economic analysis that allow us to study the effects of fiscal reforms on the population. These models use micro-data with detailed individual information that is representative of the studied population. On the other hand, these models simulate in detail and with flexibility how fiscal policies (or their reform) affect the disposable income of each individual. The combination of micro-data and detailed simulation make microsimulation models a rigorous and comprehensive instrument to study fiscal policies and fiscal reforms. They are powerful tools measuring budget aggregates (such as public expenditure or revenue), as well as more detailed effects such as income distribution, poverty or incentives.
This work develops and uses the first integrated tax-benefit microsimulation model for Spain - ESPASIM. This model simulates in detail the Spanish fiscal system and is comparable in terms of scope and reliability of simulation to the models of countries with greater tradition and experience in microsimulation. The Spanish model is also integrated within a European microsimulation framework - EUROMOD. EUROMOD is a multi-country microsimulation model developed by 18 institutions of the EU-15 countries. This instrument allows us to carry out international comparative studies on fiscal systems, as well as analyse policies from a European perspective.
This thesis applies both models to study two reforms recently implemented in Spain. The first application used ESPASIM to analyse the effects of the 1998 personal income tax reform on simplicity. Results obtained using the Spanish microsimulation model suggest that the reform only partially achieves its objectives. The study also shows that significant improvements in terms of simplicity could be achieved with the elimination sources of differences between the withholding and the income tax function.
The second application uses EUROMOD to compare the Spanish child-related benefits to those used in other countries from the European Union. Results demonstrate that the expenditure level and the poverty and inequality reduction effects of these benefits are significantly lower in Spain than in other analysed countries. The simulations with the European model also show that recent reforms in Spain have considerably increased social expenditure child benefits. However, this increase has not produced any change in terms of poverty or inequality reduction. On the other hand, if Spain had reformed it's policies making them similar to those from other EU countries, the inequality and poverty would fall significantly even under a expenditure-neutral constraint.

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Briganti, Federica <1991&gt. "Reforming the enforcement of Union customs law in the light of European tax and sanctioning framework". Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2019. http://amsdottorato.unibo.it/8917/1/TesiFinaleDaCaricarePDF.pdf.

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The research aims to investigate the current state of play of customs legislation in the contemporary EU. When viewed in a historical perspective, customs law is a key topic in the European Union, both for the proper functioning of the Single Market and the role of customs duties as EU’s own resources. Despite the plethora of EU regulations, including the Union Customs Code, the legal framework on customs law enforcement has not been adequately developed. In this regard, the role of Member States is still of crucial importance since the enforcement of EU customs law is almost entirely left to national legislation. The study explores the complexities facing the EU in its current challenges in reforming the enforcement of Union customs law, by looking at multiple levels including, inter alia, developments in the European tax framework and sanctioning policies.

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40

Kozák, Aleš. "Daňová konkurence v Evropské unii". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-86013.

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This thesis "Tax competition in the European Union" (hereinafter as "EU") analysis issues of different tax systems in the European Union and aspects relevant to their harmonization and existent competition advantages. The study aims to focus on the fact that tax systems within the EU arise from various and different historical setups and practice different approaches to particular kinds of income. These differences comply with various economical environments in particular EU countries and these are structured to fit specific needs of particular countries and furthermore to enable easy access of local residents to international business transactions and to international corporate structures. The study's aim is not accurate and precise analysis of particular systems and this even doesn't intend to present a quantitative comparison. The thesis describes various aspects of taxation in particular countries even with respect to EU legislation influence and it opens up disputation about expediency or harmfulness of tax competition in the EU. The thesis also describes beginning trends to convert needed and useful tax harmonization into full unification of tax systems in EU and actual shift of the tax and fiscal policy onto the central level of EU.

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Pokorná, Alžběta. "Vývoj využití odpočtů a slev na dani z příjmů fyzických osob ve státech EU od 90. let minulého století". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72049.

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Diploma thesis deals with subject of income tax allowances in European Union countries and its development since the nineties of 20th century. The main aim is to analyse trend in tax allowances transition from tax deductions to the systems, where tax credits prevail. The thesis also analyses the impact of standard tax allowances to the tax liability of average taxpayer. The impact of tax allowances is influenced by economic advancement, economic crisis and mainly by the way, how the tax system and system of social care is set. Most often the comprehensive income tax system with progressive tax rate schedule and flat tax system are being compared. In conclusion, the thesis is going to confirm or refute the persistence of the trend in prevailing tax credits in systems of tax allowances.

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Swart, Sander Laurent. "Internationalization and tax avoidance practices of publicly listed firms within the European Union:The influence of board independence". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-347195.

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The main aim of this research is to investigate if large multinational firms publicly listed in the European Union avoid more taxation than less international firms. Furthermore, the composition of the board of directors in terms of independence is considered as a potential moderating influence. I perform Pooled OLS regressions on a 2008-2016 sample of 5,118 firm-year observations, incorporating 669 firms from 21 countries. The results show a negative influence of the level of internationalization on tax avoidance, and this relation is found to be weakened by board independence.

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43

Harvey, Michael William FitzGerald. "Old institutions, new realities, the decline of Swedish social corporatism and tax competition in the European Union". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape15/PQDD_0003/MQ31214.pdf.

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Kasper, Matthias. "How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries". WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5153/1/SSRN%2Did2825994.pdf.

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This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The results indicate that institutional, social, and individual aspects shape taxpayer behavior: attitudes of peers, individual compliance norms, and the tax burden impact on non-compliance. Moreover, I find several effects of the subjective appraisal of the interaction with tax administrations. Positive experiences strengthen perceptions of power and intrinsic motivations to comply. They also increase the propensity to report non-compliant behavior in the past, suggesting educational effects of taxpayer services and tax audits. (author's abstract)
Series: WU International Taxation Research Paper Series

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45

Bellak, Christian, Markus Leibrecht e Roman Römisch. "New evidence on the tax burden of MNC activities in Central- and East-European new member states". SFB International Tax Coordination, WU Vienna University of Economics and Business, 2005. http://epub.wu.ac.at/1120/1/document.pdf.

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Company-taxation policies in the Central and East European New Member States (CEE-NMS) have been frequently characterised as tax-cutting strategies in order to attract Foreign Direct Investment (FDI). On the basis of a survey of six empirical studies a median value of the tax-rate elasticities of FDI of -0.22 in CEE-NMS and mediterranean periphery countries is derived. Yet, these tax-rate elasticities probably suffer from a sort of measurement error bias since these studies entirely rely on the host country Statutory tax rate as measure of tax burden. Building on a thorough criticism of FDI as a measure reflecting multinational activity and the Statutory tax rate as a reliable measure of the effective tax burden, 315 effective average bilateral tax rates (BEATR) are calculated for seven home countries and five CEE-NMS for the period 1996-2004, following the approach of Devereux and Griffith (1998). Since our empirical results show substantial differences in the variability of the host country Statutory tax rates and the BEATRs, it is contended that the latter should be used as explanatory variables in empirical studies.
Series: Discussion Papers SFB International Tax Coordination

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46

Klaser, Klaudijo. "Three Economic Extensions of John Rawls's Social Contract Theory: European Fiscal Union, Tax Compliance and Climate Change". Doctoral thesis, Università degli studi di Trento, 2019. https://hdl.handle.net/11572/367793.

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In my thesis I apply the ethical model developed by John Rawls (1999) to three systems which have an economic dimension: European Union, tax compliance and environmental sustainability. With this task my purpose is to answer to the following overarching research question: is an impartial and non-binding agreement, conceived in a Rawlsian frame, sufficient to generate fair and stable redistributive institutions? This general research question is then addressed and inflected according to the specific economic domains mentioned above.

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47

Klaser, Klaudijo. "Three Economic Extensions of John Rawls's Social Contract Theory: European Fiscal Union, Tax Compliance and Climate Change". Doctoral thesis, University of Trento, 2019. http://eprints-phd.biblio.unitn.it/3697/1/PhD_thesis_Klaudijo_Klaser.pdf.

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In my thesis I apply the ethical model developed by John Rawls (1999) to three systems which have an economic dimension: European Union, tax compliance and environmental sustainability. With this task my purpose is to answer to the following overarching research question: is an impartial and non-binding agreement, conceived in a Rawlsian frame, sufficient to generate fair and stable redistributive institutions? This general research question is then addressed and inflected according to the specific economic domains mentioned above.

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48

Heyati, Farshid, e Robert Kugic. "Cohesion of the national tax system : An analysis from a legal certainty perspective". Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-388.

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Direct taxation is an area which has not been harmonized entirely within the European Community. Nevertheless, the ECJ has in its case law stated that even though direct taxation falls within the competence of the Member States, they may not exercise that competence by breaching EC law. At the same time the EC Treaty provides certain exceptions in the form of justifications for national measures resulting in such breach of EC Law. The justification grounds provided by the EC Treaty are, however, limited and general and not suitable for justifying tax measures. That is why the rule of reason has played such an important role within the area of direct taxation. The rule of reason made it possible to in-voke justification grounds that were not expressly mentioned in the EC Treaty. Since the list of justifying grounds, not provided by the EC Treaty, is open-ended, Member States have been invoking several different justifying grounds which were suitable for tax measures. One of those justification grounds which has been used the most is the preservation of the cohesion of the national tax system.

The first time the cohesion of a national tax system was brought forward as a justifying reason for a restrictive measure was in the Bachmann case. There the ECJ held that the Belgian legislation could be justified on the ground of the cohesion of the national tax system. However, the ECJ has been applying the cohesion justification very restrictively and never accepted it as a valid justification ground after the Bachmann case. What the ECJ has done in subsequent cases is to develop the meaning of the principle and adding new criteria which must be fulfilled in order for the cohesion justification to be successfully invoked. However, during this course the ECJ has been very unclear and inconsistent, harming legal certainty, which taxpayers are supposed to expect. Even in the doctrine, authors have been questioning the validity of the cohesion justification due to the ECJ’s reluctance to accept it again. In connection with recent case law concerning cross-border dividend taxation, voices have been heard, demanding the ECJ to address the cohesion justification once more in order to set out clear boundaries for its application and to disperse the current legal uncer-tainty regarding the matter. As a consequence the aim of this paper is to analyze the appli-cation of the cohesion justification to cross-border dividend situations from a legal certainty perspective. As becomes clear from analyzing recent cross-border dividend cases, the ECJ seems to have departed from earlier established criteria and a new line of thought seems to direct the development towards the introduction and application of new criteria.

Conclusively, we have found that the application of the cohesion justification by the ECJ has been very inconsistent and that this inconsistency has led to a considerable degree of legal uncertainty, making it difficult to predict the outcomes of future cases. Therefore, we conclude that the ECJ should take the opportunity, which has presented itself in recent cases concerning cross-border dividend taxation, to clarify the cohesion justification and set out clear definitions for how to apply it.

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Marzano, Michele. "Profili giuridici del coordinamento tra sistemi reddituali nell'Unione Europea". Thesis, Strasbourg, 2012. http://www.theses.fr/2012STRAA035/document.

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La coexistence de différents systèmes de revenus se confrontes structurellement à un ordonnancement qui promeut l'intégration économique. Est-ce que le droit européen, en accord avec ces exigences, prévoit des solutions pour la répartition du pouvoir impositif entre Etats membres ? En particulier, est ce que la coexistence de tels pouvoirs implique comme son homonyme (imposé par le droit communautaire), la reconnaissance nécessaire d'une priorité dans la taxation des revenustransnationaux, appartenant à l'un plutôt qu'à l'autre des Etats membres ? Les principes fondamentaux du droit européen – indiqués dans les Traités instituant les Communautés Européennes – n'offrent aucun appui certain pour affirmer l'existence de tels paramètres de répartition, et, de manière plus générale, il est bien plus difficile d'établir si ces mêmes principes de droit européen impliquent un ensemble de règles de coordination, auquel la prétention fiscale des Etats membres doit être conforme
The coexistence of different income tax systems is structurally antithetic to a system – the EU one – which promotes economic integration. Does EU law, in accordance with these scopes, provide solutions for the distribution of tax powers between member states? In particular, does the coexistence of those tax powers imply the recognition of a “priority” in taxation of cross-border income, belonging to one rather than the other Member States? The fundamental principles of EU law – see the EU Treaties – offer no support to affirm the existence of such distribution parameters and, more generally, it is much more difficult to determine whether these same principles of European law involve a set of coordination rules, which the tax claim of the Member States must comply

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Havránková, Kamila. "Daňová harmonizace v zemích EU v letech 1990 - 2014". Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-194125.

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Tax policy and tax harmonization in the European Union countries are sensitive topics, both economically as well as politically. The main objective of this thesis is to analyze the process of tax harmonization in the European Union with focus on the period from 1990 to the present and on the basis of the analysis to draw conclusions about the overall success of the harmonization. The theoretical part is dealing with tax theory, concepts of tax competition, coordination and harmonization and their impact on the economy. It is also concerning with tax policy in the European Union, its fields, goals and the legal framework. Tax harmonization in the European Union countries is analyzed in the analytical part, which is divided into two parts; the first is dealing with the process of harmonization of indirect taxes and the other with direct taxes. Both analyzes are used to draw conclusions about the success of tax harmonization and also the impacts of harmonization on the tax system in the Czech Republic.

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