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Статті в журналах з теми "Secret fiscal":
1
Ferrari, Sébastien. "Les mythes de la publicité et du secret à l’épreuve de la transparence en droit fiscal." Gestion & Finances Publiques, no. 1 (January 2021): 91–97. http://dx.doi.org/10.3166/gfp.2021.1.014.
Анотація:
La connaissance des données fiscales est gouvernée par deux mythes d’inégale importance, la publicité de l’impôt et le secret fiscal, dont le jeu combiné organise un « secret partagé » entre le contribuable et l’administration fiscale. La montée en puissance récente de l’exigence de transparence en matière fiscale, par sa logique et ses effets, vient bousculer l’ordre établi. Si la transparence semble s’imposer comme un nouveau mythe du droit fiscal, venant phagocyter les plus anciens, elle n’est pas sans comporter des risques encore mal identifiés.
2
Lareau, André. "Réflexions sur la passivité du législateur en matière de fiscalité internationale." Les Cahiers de droit 41, no. 3 (April 12, 2005): 591–617. http://dx.doi.org/10.7202/043616ar.
Анотація:
L'utilisation des juridictions étrangères à faible taux d'imposition dans le but de limiter le fardeau fiscal des entreprises canadiennes est devenue monnaie courante. Toutefois, cette stratégie fait perdre des sommes colossales au Trésor canadien. Cela ne constitue un secret pour personne, et encore pour moins pour les autorités fiscales canadiennes qui ont la fâcheuse habitude de réagir seulement lorsqu'elles sont acculées au pied du mur. Le présent article consiste en une poursuite de la réflexion amorcée par certains auteurs quant aux principes de fiscalité internationale qui doivent guider le législateur dans un contexte de redressement des finances publiques. A cette fin, l'auteur analyse certains aspects du rapport sur la concurrence fiscale dommageable déposé en mai 1998 par l'Organisation de coopération et de développement économiques (OCDE). De plus, appuyé par la littérature américaine et australienne, il examine certains concepts, tels que la capital import neutrality et la capital export neutrality avant de suggérer des solutions en vue de limiter les pertes occasionnées par l'usage des paradis fiscaux.
3
Ciocanea, Bianca Cristina, Ioan Cosmin Piţu, Paraschiva Mihaela Luca, and Dragoş Mihai Ungureanu. "Optimisation through offshore – between reality and legality." MATEC Web of Conferences 342 (2021): 08009. http://dx.doi.org/10.1051/matecconf/202134208009.
Анотація:
The study highlights the complete image of the characteristics regarding offshore areas, by taking into account the perspective to deploy new measures of fiscal transparency. The importance of such areas stems from the fact that world economies lose important sums of money, every year by default of taxes. This happens as a consequence of corporative international abuse of fiscal evasion and the relocation of the profit made by big companies. The sums resulted from erosion of national taxation bases, from fiscal evasion and fraud and other infringements connected with fiscal evasion (are often being transferred to offshore companies so that their illegal characteristics gets lost and after that to be reintroduced into the economic cycle. The main characteristics of these offshore centres is lack of transparency and cooperation with foreign authorities, fiscal and banking secrecy being considered the guarantee of the offshore areas, measurable variables, fleshes in indicators that reflect the secret degree for each state. Therefore, fighting against such practicies through offshore societies aims at enforcing some measures to enlarge transparency and for the regions do not cooperate there is no granting of fiscal deductibility for transactions that entail the transfer of sums to the respective regions.
4
BONNEY, RICHARD. "‘LE SECRET DE LEURS FAMILLES’: THE FISCAL AND SOCIAL LIMITS OF LOUIS XIV'S DIXIÈEME." French History 7, no. 4 (1993): 383–416. http://dx.doi.org/10.1093/fh/7.4.383.
5
Osterkamp, Jana. "Gefühlshaushalt in Mähren: Leistungsverwaltung, Landesschulden und Loyalitäten nach 1905." Administory 3, no. 1 (December 31, 2018): 185–200. http://dx.doi.org/10.2478/adhi-2018-0043.
Анотація:
Abstract In 1910 the Crownland Moravia was confidentially granted a 5 million loan by the Viennese government. Moravia was heavily indebted and spent extensive expenditures for schooling, infrastructure and social welfare. The secret loan to Moravia was just one part of the multi-tiered system of fiscal flows in late Imperial Austria that was subject to emotionally heated debates. Since the budgetary power in the regional, transnational and imperial arenas came with determining the political priorities there, negotiations of the budget mirrored conflicting political camps often divided along national lines. On the imperial level, however, the same politicians forged transnational cooperation and new forms of transnational revenue sharing. Utterances of emotions were made more objective the higher the political level the crownland’s leading officials dealt with. The emotional side of fiscal politics, however, can be seen as a driving force in prioritising certain policy fields.
6
Sidorenko, O. V. "Administrative and Legal Principles of Interaction of Customs Posts of the State Fiscal Service of Ukraine with Other State Authorities and Citizens of Ukraine." Bulletin of Kharkiv National University of Internal Affairs 87, no. 4 (December 22, 2019): 152–61. http://dx.doi.org/10.32631/v.2019.4.15.
Анотація:
The peculiarities of administrative and legal principles of interaction of customs posts of the State Fiscal Service of Ukraine with other state agencies and citizens of Ukraine have been studied. The totality of both general scientific and special methods of scientific cognition made it possible to achieve the goal and objectives of the study. The logical and semantic method has assisted to clarify the essence of the concepts of “interaction” and “interaction of customs agencies with other state authorities”. The features of interaction of customs posts of the State Fiscal Service of Ukraine with other entities have been generalized. The content of the intra-system and inter-system interaction of customs posts of the State Fiscal Service of Ukraine with other entities has been highlighted and revealed. It has been emphasized that customs posts interact with other entities in the performance of such functions as fiscal, law enforcement, service, etc. Particular attention has been paid to the peculiarities of interaction of the customs posts of the State Fiscal Service of Ukraine with local state administrations, local self-governments, the Secret Service of Ukraine and other law enforcement agencies, the State Border Guard Service of Ukraine, etc. It has been noted that one of the forms of interaction of the customs posts of the State Fiscal Service of Ukraine with citizens is the consideration of the complaints of citizens by the chief of the customs post about the decisions, actions or inactivity of the employees of the customs post.
The formal and logical method allowed us to analyze the provisions of the current national legislation, including the norms of the Customs Code of Ukraine, which regulate the interaction of the above mentioned entities. It has been noted that certain norms are quite general. It has been concluded that the Customs Code of Ukraine and by-laws regulating the activity of a specific customs post are administrative and legal principles for the interaction of customs posts of the State Fiscal Service of Ukraine with other state authorities and citizens. Particular attention has been paid to the expediency of adopting a by-law, which will establish the directions, forms and levels of interaction of revenue and fees agencies with law enforcement and controlling agencies.
7
Balaeva, Diana A., Alina A. Bekoeva, Lolita K. Bolatova, and Anna M. Galavanova. "INDIVIDUALS INCOME TAX: ECONOMIC NATURE." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3/1, no. 144 (2024): 106–11. http://dx.doi.org/10.36871/ek.up.p.r.2024.03.01.012.
Анотація:
Currently, observing the interests of the state and the population in the field of taxation is the most important task of the modern Russian economy. The authors determined that the combination of the above components is reflected in one of the income- generating taxes - personal income tax. This tax is, of course, largely fiscal in nature, however, no less important is its social component, which is expressed in regulating the amount of personal income of the population, and, of course, depends on the level of profitability of the taxpayer. The withdrawn volume of mandatory, gratuitous payment is collected, therefore, in favor of providing guaranteed assistance to needy segments of the population. The authors note the fact that personal income tax works in favor of the population. It’s no secret that since time immemorial the state has sought to organize, with the help of personal income tax, effective control over the income received by citizens of our country. And, according to the authors, Russia still has corresponding potential in this direction. The article summarizes the functional components of personal income tax, as one of the most important taxes in the tax system of the Russian Federation.
8
Upchurch, Martin. "Institutional Transference and Changing Workplace Relations in Post Unification East Germany: A Case Study of Secondary Education Teachers." Work, Employment and Society 12, no. 2 (June 1998): 195–218. http://dx.doi.org/10.1177/0950017098122001.
Анотація:
German Unification in 1990 was processed by the imposition of the `western' institutional framework on the former east. Legal, administrative and fiscal systems were transferred as part of the Unification Treaty together with the West German industrial relations machinery of co-determination in collective bargaining and participation at the level of the workplace. However the fact that the two Germanies had grown in different economic, social and ideological environments over the previous 40 years raises questions about the viability of such institutional transference. Feelings of `colonisation' and frustrated expectations have been identified as western dominance of officialdom and disappointment at the product of Unification has emerged in the east. Within the public sector these problems have been accompanied with ideological purges of public servants in social policy and education after investigation of past involvement with the former GDR secret police network. This article examines institutional transference with reference to the case of secondary education teachers. Disputes over wage equalisation, job cuts and non-recognition of former GDR teaching qualifications are examined together with attitudes of classroom teachers to the changing nature of their work, their status as teachers and their involvement as trade union participants in the German participatory system of industrial relations.
9
Padilla Sanabria, Lizbeth Xóchitl, and Analía Soledad Márquez. "Reseña sobre el libro titulado “Acceso a la información pública y secreto fiscal” de Agustina O’Donnell." Revista Científica 2, no. 2 (July 31, 2023): 1. http://dx.doi.org/10.30972/rcd.226763.
Анотація:
<p>En la presente obra se abordan la evolución histórica y normativa del secreto fiscal (como un derecho de los contribuyentes de manera individual) y sus implicancias y posibles tensiones con otros derechos humanos como lo es el acceso a la información pública. En el año 1933, la ley 11683 (Ley de Procedimiento Fiscal) consagró el secreto fiscal determinando la reserva absoluta de los datos fiscales. Ahora bien, ¿el secreto fiscal tiene origen constitucional o legal? Para intentar siquiera dar una respuesta debemos traer a colación lo dispuesto en el Artículo 33 de la Constitución nacional, establece que “Todos los ciudadanos tenemos la obligación de contribuir al sostenimiento del Estado en forma proporcional y equitativa (capacidad o aptitud de contribuir)”. En la mayoría de los países se trata de un derecho legal.</p><p>En Argentina, no existe consenso sobre el tema, algunos autores sostienen que se trata de una garantía constitucional innominada. La privacidad y la seguridad jurídica son los pilares en los que se apoya el secreto fiscal. El secreto fiscal se sostiene, conspiraría contra el derecho a la información pública (Derecho humano de cuarta de generación) y la justicia social, y en ese sentido, algunos propugnan la idea de que dicho secreto debe mantenerse para quienes cumplen sus obligaciones tributarias. Ahora bien, ¿cómo dirimir la controversia o tensión en las situaciones donde los derechos individuales y los derechos colectivos parecen contraponerse?</p>
10
Marulanda Otálvaro, Hugo, and Liliana Heredia Rodríguez. "Paraísos fiscales: una línea de contradicción entre la formalidad y la materialidad." Revista de Derecho Fiscal, no. 8 (June 30, 2016): 131. http://dx.doi.org/10.18601/16926722.n8.10.
Анотація:
Organismos internacionales como la OCDE, la UE, el G7/G8 y el G20 han adelantado diversos estudios y trabajos para combatir y evitar la proliferación de vehículos fiscales opacos o fraudulentos como las prácticas fiscales perniciosas, los regímenes fiscales preferenciales y, en especial, los paraísos fiscales, todo ello con el ánimo de prevenir la erosión de la base imponible y la disminución de la recaudación fiscal que se ocasiona por el traslado de los beneficios empresariales a jurisdicciones de baja o nula tributación. Sin embargo, estos esfuerzos se han quedado bajo la línea de la formalidad, puesto que en la línea de la materialidad persisten la planificación fiscal agresiva, el secreto bancario y la opacidad en el intercambio de información financiera y tributaria.
Дисертації з теми "Secret fiscal":
1
Pilotin, Jennyfer. "Le secret en matière fiscale." Electronic Thesis or Diss., Paris 8, 2020. http://www.theses.fr/2020PA080050.
Анотація:
En matière fiscale, la tendance actuelle est tournée vers davantage de transparence, au détriment de toute forme de secret. Celui-ci est en effet souvent mal perçu, aussi bien du côté du contribuable, pour qui il s’apparente à la dissimulation des informations nécessaires à l’établissement de l’assiette imposable et au recouvrement de l’impôt, que du côté de l’administration fiscale qui a longtemps été ancrée dans une tradition historique du secret depuis l’Ancien Régime. Le secret est ainsi un obstacle à la recherche de transparence des politiques fiscales mises en place par les États pour diverses raisons : instaurer un processus vertueux de transformation des pratiques des sociétés, viser la régulation de la concurrence fiscale ou encore lutter contre la fraude et l’évasion fiscales. Mais s’il revêt une connotation négative, il est l’instrument nécessaire à la protection des intérêts privé et public. Aujourd’hui, le secret semble relatif, affaibli par les nombreuses atteintes que lui porte le droit. Pourtant, il a la vertu d’empêcher les excès de la transparence, de laquelle découlent de plus en plus de nouvelles obligations de divulgation. Elles sont instaurées à la charge du contribuable et des tiers – comme l’avocat ou le médecin – alors que la codification de leur secret professionnel vise à protéger les informations qu’ils détiennent. La levée de leurs secrets au profit de l’administration fiscale témoigne du déséquilibre de leurs relations, également exacerbé par le développement des nouvelles technologies de l’information. Cette étude se propose de définir le secret en matière fiscale et d’en analyser le régime juridiqueIn tax matters, the current trend shows a push for more transparency, in the expanse of any form of secrecy. The latter is, in fact, quite often frowned upon, not only by the taxpayers, for whom it reflects a concealment of vital information for the computing and the recovering of taxes, but also by the tax administration itself, which is enfolded in an historical tradition of secrecy since the Ancien Régime. Secrecy is an impediment to this quest of transparency, which is displayed by tax policies initiated by the States for diverse reasons: establishing a virtuous process of transforming societies, regulating tax competition or tackling fraud and tax evasion. Although of negative connotation, secrecy is an invaluable tool for safe-guarding both private and public interests. Nowadays, however, it is quite undermined by the law, despite having the benefit of dampening down the excesses of transparency, materialised by more and more recent disclosure obligations. Those are enforced upon both taxpayers and third parties such as lawyers or doctors, whilst some of them follow a code of conduct based around secrecy and client privileges. The lifting of secrecy at the benefit of tax administrations is indicative of the unbalance of their relations, equally heightened by the development of new information and communication technologies. This study propounds a definition of secrecy in tax matters and analyses its legal aspects
2
Dutel, Hervé. "Le secret bancaire et les pouvoirs d'investigation de l'administration fiscale : étude de droit comparé : France Belgique Luxembourg." Aix-Marseille 3, 2003. http://www.theses.fr/2003AIX32044.
Анотація:
Les informations bancaires présentent un intérêt fiscal singulier. Il apparaît un conflit entre le secret bancaire, notion participant à la protection de la vie privée, et les pouvoirs d'investigation du fisc qui concourent au respect de l'égalité devant l'impôt en permettant de combattre la fraude fiscale. C'est la solution de ce conflit, la portée de la levée du secret bancaire, que vise à déterminer cette étude de droit fiscal comparé. Elle analyse d'abord l'opposition du secret aux pouvoirs d'investigation de droit commun de l'administration fiscale, c'est à dire essentiellement son droit de communication. Ensuite, elle confronte le secret aux pouvoirs d'investigation spéciaux de l'administration (perquisitions fiscales et mesures de coopérations internationales) qui intéressent la lutte contre les fraudes fiscales les plus graves et les plus complexes. Ainsi, se trouvent dégagées trois conceptions de la levée fiscale du secret, graduelles et propres à chaque Etat étudiéBank data offer a particular fiscal interest. There appears a conflict between kank secrecy, a concept which takes part in the protection of private life, and investigative powers of the Inland Revenue which aim at enforcing the principle of equality before taxation by fighting against tax evasion. The solution to this conflict, ie the scope of the removal of bank secrecy, is precisely the aim of this study of comparative fiscal law. First this analysis deals with the opposition of secrecy to the common law investigative powers of the tax authorities, ie essentially their right to communicate information. Then, it compares secrecy with the autorities'special investiogative powers (fiscal searches and international cooperation measures) which are of interest for the fight against the most serious and complex tax evasion cases. Three different views of the fiscal removal of bank secrecy thus arise, views are gradual and proper to each State studied
3
Sheppard, Castillo Karen. "Fatca and its key provisions and the issues of its application in Peru." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/116228.
Анотація:
As an answer to the international tax evasion problem, the U.S. Congress issued the Foreign Account Tax Compliance Act – Fatca. This Act aims to promote tax compliance among citizens and U.S. residents holding foreign bank accounts. To this effect, Fatca requires Foreign Financial Institutions to enter into an agreement with the Internal Revenue Service (IRS) to provide the IRS information about the identity and the status of the bank accounts held by US persons. Entities not willing to enter into an agreement with the IRS will be subject to a 30% withholding on U.S. sourced income regardless of whether the income is tax exempt. The application of this Act in our country brings a lot of concern regarding some issues, such us extraterritoriality, bank secrecy, the application of civil and criminal law. Since the effective date of implementation of Fatca is July 1, 2014, we understand that an official opinion concerning these issues and the possibilityto enter into an Intergovernmental Agreement with the U.S. government will be forthcoming in the following months.Como respuesta al recurrente problema de evasión fiscal internacional, el Congreso de los Estados Unidos emitió la Ley de CumplimientoTributario de Cuentas Extranjeras (Foreign Acccount Tax Compliance Act, comúnmente conocida por sus siglas Fatca). Dicha ley tiene por objeto promover el cumplimiento tributario de ciudadanos y residentes de Estados Unidos que son titulares de cuentas bancarias en el exterior, dado su sistema fiscal basado en residencia y ciudadanía. A través de Fatca, se invita a las entidades financieras locales a suscribir un acuerdo con la Administración tributaria de Estados Unidos, mediante el cual se comprometan a brindar información acerca de las cuentas cuyos titulares son ciudadanos o residentes de dicho país bajo apercibimiento de sanción. La aplicación de esta norma en nuestro paísgenera muchas preguntas relativas a su naturaleza, su extraterritorialidad, su vulneración del derecho bancario, civil y penal, y demás aristas. Su inminente aplicación, el 1 de julio de 2014, genera un clima de especial interés a la espera de un pronunciamiento oficial de las autoridades locales. Definitivamente, la importancia de Fatca reside en que marca una nueva etapa respecto de los anteriores sistemas de intercambio de información que podría revolucionar la forma de administrar los impuestos.
4
Burger, Jonathan. "Les délits pénaux fiscaux : une mise en perspective des droits français, luxembourgeois et internationaux." Thesis, Nancy 2, 2011. http://www.theses.fr/2011NAN20002/document.
Анотація:
La thèse consiste en une mise en perspective des délits pénaux fiscaux en droits français, luxembourgeois et internationaux. La comparaison des droits nationaux français et luxembourgeois (Titre Premier) est complétée d'un volet en droit international qui consiste à appréhender le phénomène de la fraude fiscale sous l'angle de l'entraide judiciaire internationale, et de son éventuelle limite internationale au Luxembourg : le secret bancaire (Titre Deuxième).Après avoir procédé à l'analyse des droits positifs nationaux, le Titre Premier de l'étude aborde la question de la procédure pénale applicable pour fraude fiscale et escroquerie fiscale devant les juridictions nationales, ainsi que les peines encourues devant les juridictions répressives françaises et luxembourgeoises en la matière.Face à l'internationalisation des flux, les comportements frauduleux des contribuables se sont complexifiés, structurés, dans certains cas organisés comme de véritables usines de l'escroquerie fiscale internationale. Le Titre Deuxième de cette étude est ainsi consacré à l'analyse de la fraude fiscale internationale et à l'entraide judiciaire pénale en matière d'infractions fiscales. Ce deuxième volet traite également, dans le cadre d'une étude franco-luxembourgeoise, du secret bancaire luxembourgeoisThe thesis consists in an analysis of the criminal tax frauds between the French, Luxembourg and international tax laws. The comparison of the national French laws and the national Luxembourg laws (First Title) is completed by a part in international law consisting to apprehend the phenomenon of tax fraud within the framework of the international legal assistance in criminal matters, and its potential international limitation in the Grand-Duchy of Luxembourg : the banking secrecy (Second Title).After having analysed the applicable national laws, the First Title of the thesis deals with the question of the criminal procedure applicable for criminal tax evasion and tax fraud before the criminal French and Luxembourg Courts.Due to the globalisation of the capital flows, criminal behaviour of tax payers became more and more complex, structured, and, in certain particular cases, organized as real factories of international tax fraud. The Second Title of the thesis is consequently dedicated to the analysis of international tax fraud and international legal assistance in criminal matters in the area of tax frauds. This second parts deals also with, within the scope of a French-Luxemburgish comparison, of the Luxembourg banking secrecy
5
Coulon, Édouard. "L'évasion fiscale : essai de construction d’une catégorie juridique." Electronic Thesis or Diss., Paris 2, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226528.
Анотація:
L’expression « évasion fiscale » a connu un large succès ces dernières années au rythme des révélations journalistiques sur des « affaires » ou des « scandales ». La vitalité de cette expression ne doit pas faire oublier que celle-ci détient également une portée juridique. L’expression est largement employée par les différentes sources du droit ou par leurs commentateurs, mais elle n’a pas reçu jusqu’à présent de définition stable et unanimement partagée. Bien au contraire, elle souffre d’une certaine confusion avec d’autres expressions souvent accolées ou mêlées à elle que sont la « fraude fiscale » ou l’« optimisation fiscale ». Or, la lutte contre l’« évasion fiscale » est expressément utilisée dans les motivations de certaines règles de droit et dans certaines décisions du Conseil constitutionnel. Parmi l’ensemble des sources du droit s’appropriant cette expression, nous avons tenté d’établir une certaine cohérence pour faire ressortir les différents éléments de sa définition. L’évasion fiscale apparaît alors comme un comportement formellement légal, mais motivé par une intention fiscale prédominante, c’est-à-dire accompli dans le but d’obtenir un gain fiscal à l’aide d’une opération artificielle, et réalisé dans un but contraire à l’intention de l’auteur du texte abusé ou aux principes de l’ordre public fiscal. Cette définition nous permet alors d’envisager une distinction entre cette notion et les notions d’optimisation et de fraudes fiscales. Cependant, cette définition est dans l’attente d’une évolution du droit fiscal dont le contentieux tend se tenir de plus en plus devant le juge pénalThe term "tax avoidance" has been very popular in the last few years as a result of journalistic revelations about " cases " or " scandals ". The vitality of this term should not obscure the fact that this term also has a legal scope. It is widely employed by the different sources of law or by their commentators, but it has not yet received a uniformly shared definition. On the contrary, it suffers from a certain of confusion with other expressions often used in connection or mixed with it, such as "tax evasion" or "tax planification". However, the struggle against "tax avoidance" is expressly used as a purpose pursued by legal rules and in certain decisions of the Constitutional Council.Among all law' sources that use this term, we have tried to establish a certain coherence to bring out different elements of its definition. Tax avoidance appears to be a formally legal behavior, but motivated by a predominant tax intention, i.e. accomplished with the aim of obtaining a tax gain by means of an artificial operation, and carried out for a purpose contrary to the intention of the author of the abused text or to the principles of public tax order. This definition allows us to consider a distinction between this notion and the notions of tax planification and tax evasion. However, this definition is awaiting change of the tax law whose litigation tends to be held more and more in front of the criminal judge
6
Eggli, Shlain Caroline. "Régulation de la finance globale : la concurrence fiscale dommageable et le secret bancaire suisse /." [S.l.] : [s.n.], 2007. http://opac.nebis.ch/cgi-bin/showAbstract.pl?sys=000256303.
7
Talbioui, Adile. "Enjeux et conséquences de l'application de la directive européenne sur la fiscalité de l'épargne au Luxembourg." Thesis, Aix-Marseille, 2012. http://www.theses.fr/2012AIXM1109/document.
Анотація:
A la suite de la signature de l'Acte Unique Européen en 1986 fixant les bases de l'achèvement du marché intérieur, l'Union européenne s'était mise à la recherche d'une formule qui aurait permis une taxation effective des revenus de l'épargne dans Il a fallu attendre de nombreuses années pour qu'une mesure concrète puisse voir le jour. Le 3 juin 2003, le Conseil ECOFIN adopta une directive européenne sur la fiscalité de l'épargne d'application depuis le 1er juillet 2005. Luxembourg a obtenu de déroger à la règle générale de l'échange d'informations et a bénéficié d'un régime transitoire qui consiste en une retenue à la source. Quel est l'impact réel de l'application de la directive sur le maintien du secret bancaire dans le grand-duché du Luxembourg ?Comment se positionne t-il par rapport aux autres pays appliquant ce principe et au mouvement en faveur d'une plus grande transparence fiscale ? De quelle manière la place financière luxembourgeoise a-t-elle dû s'adapter afin de répondre aux dispositions communautaires introduisant le prélèvement à la source ?
8
Abdelhamid, Reda. "Le secret bancaire : étude de droit comparé France-Égypte." Rennes 1, 1989. http://www.theses.fr/1989REN11004.
9
Garcia, Elda. "Contribution à l'analyse de la notion de patrimoine privé en droit fiscal." Paris 13, 2011. http://scbd-sto.univ-paris13.fr/secure/ederasme_th_2011_garcia.pdf.
Анотація:
Le patrimoine est-il une universalité juridique en droit fiscal ? La réponse est négative. Les conditions ne sont pas remplies, les biens d’un contribuable ne sont pas appréhendés comme un ensemble par les impôts. Le droit fiscal ne définit pas le terme de « patrimoine ». Au regard de la législation fiscale, l’imposition du patrimoine doit simplement s’entendre comme les impôts sur certains biens composants le patrimoine. L’absence de la notion de patrimoine définie comme une universalité juridique en droit fiscal a des conséquences sur les caractéristiques de la législation patrimoniale, ainsi que sur les patrimoines des ménages. La législation patrimoniale est éclatée, parfois incohérente et la concentration des patrimoines se maintient. Comment expliquer l’absence de notion privatiste de patrimoine en droit fiscal ? L’imposition des biens est le résultat de l’évolution historique, les impôts sont uniquement modifiés quand des recettes sont nécessaires en faisant des changements ponctuels. Au XXe siècle l’impôt devient aussi un instrument de la politique pour atteindre des objectifs non fiscaux, notamment économiques. Jamais le législateur n’a remis à plat la législation patrimoniale. Néanmoins, l’inexistence de la notion de patrimoine ne peut pas uniquement s’expliquer par les motifs avancés par le législateur lors de la modification d’un texte. Ce sont les forces sociales, au sens que leur donne Ripert, qui sont la source de la législation. Or ces forces sociales sont nombreuses, certaines réussissent à s’imposer et rejètent la possibilité d’un impôt ayant pour assiette « l’ensemble des biens d’un contribuable »Is the “heritage” (capital, fortune) a “legal universality” in tax law? The answer is negative. The conditions are not filled, the taxpayer properties are not considered as a whole by the tax institutions. The tax law does not define the term of "heritage" (capital, fortune). The absence of the notion of ‘heritage’ defined as a legal universality in tax law has consequences on the characteristics of the patrimonial legislation, and the heritages of families. The patrimonial legislation is fragmented, sometimes inconsistent and the concentration of the heritages continues. How to explain the absence of notion of heritage in tax law? The imposition of the properties is the result of the historic evolution, the taxes are only modified when money are necessary by making punctual modifications. In the XXth century the tax also becomes an instrument of the politics. Nevertheless, the non-existence of the notion of heritage can not only be explained by the reasons given by the legislator during the modification of a text. It is the social strengths, in the sense given by Ripert, which are the origin of the legislation. But there are many social strengths, some of them are imposed and reject therefore the possibility of excessive taxes of all the belongings of a tax payer
10
Keufak, Tameze Hugues Magloire. "Flux internationaux de capitaux et secret bancaire." Thesis, Clermont-Ferrand 1, 2013. http://www.theses.fr/2013CLF10404.
Анотація:
Symbole de protection des libertés individuelles, le secret bancaire est perçu par les profanes, avec le développement de la criminalité financière transfrontalière, comme étant un élément qui favorise les fraudes, le blanchiment de capitaux, le financement du terrorisme ainsi que l’évasion fiscale. L’analyse juridique de cette institution nous montre qu’elle est l’élément le plus important de la réussite des opérations ayant pour but les flux internationaux de capitaux, et un facteur qui stimule la réussite économique et la mondialisation. La réglementation et la régulation des flux internationaux de fonds par un certain nombre de législations éparses et variées modifie considérablement la notion du secret bancaire. Une des caractéristiques fondamentales de ce bouleversement est qu’il institue des liens entre les différents opérateurs qui interviennent dans le contrat. Le contrôle de cette opération pousse les Etats à mutualiser leurs efforts et à se mettre ensemble en vue de défendre leurs intérêts financiers respectifs à travers la lutte contre les flux de capitaux illicites. Par ailleurs, la défense de ces intérêts financiers entraine incontestablement la redéfinition substantielle des missions du banquier d’une part, notamment sa façon de percevoir la relation avec la clientèle, de recueillir et d’échanger des informations, ainsi que la coopération avec les autorités publiques et de contrôle internes et internationales. D’autre part, on note du fait de cet élargissement de missions du banquier, une extension des risques pénaux à l’égard de ce dernier. Cependant, la dilution du secret bancaire à l’échelle internationale tant pour des nécessités contractuelles, que pour les nécessités de la lutte contre la criminalité entraine des dérives importantes se manifestant à travers le manque de stratégies adaptées permettant d’éviter dangers et de réagir en cas d’atteinte aux droits de l’Homme. D’où la nécessité de redéfinir un nouveau cadre juridique qui permet non seulement de limiter les atteintes au secret bancaire et aux droits de l’Homme, mais aussi, oblige les différents intervenants dans la chaine des transferts internationaux de fonds, «de jouer aux mêmes règles du jeu», d’être tributaires de mêmes droits, et surtout des mêmes obligations. C’est à ce prix et à ce prix seulement, que le secret bancaire pourra être réhabilité en tant qu’institution fondamentaleThe regulation of the international flows of fund by a number of scattered and varied legislations modifies considerably the notion of the bank secrecy. One of the fundamental characteristics of this upheaval is that it establishes links between the various operators who intervene in the contract. The control of this operation urges States to mutualize their efforts and to put itself together to defend their respective financial interests through the fight against the illicit capital flows. Besides, the defense of these financial interest conduct unmistakably the substancial redefining of the banker on one hand, in particular the way it perceives the relation with the clientele, of collects and of exchanges information, as well as the cooperation with the public authorities and control internal and international. On the other hand, we note because of this extension of missions of the banker, an extension of the penal risks towards him
Книги з теми "Secret fiscal":
1
Lipsey, David. The secret Treasury. London: Viking, 2000.
2
Zaki, Myret. Le secret bancaire est mort, vive l'évasion fiscale. Lausanne: Favre, 2010.
3
Pla, Issa Luna. Transparencia, acceso a la información tributaria y el secreto fiscal: Desafíos en México. México, D. F: Instituto Federal de Acceso a la Información y protección de Datos, 2010.
4
Jacks, Evelyn. Tax secrets for tough times. Toronto: McGraw-Hill Ryerson, 2002.
5
Voth, David M. The 10 secrets Revenue Canada doesn't want you to know. Saskatoon: Liberty House Pub., 2002.
6
Voth, David M. The 10 secrets Revenue Canada doesn't want you to know. Saskatoon, Sask: Voth Publications, 1996.
7
Nuadje, Thomas Kameugne. Braver le contentieux fiscal: Les secrets de la réussite : ouvrage professionnel avec des cas pratiques de contentieux fiscal allant de la phase administrative jusqu'à la Cour suprême. [Yaoundé]: Édition Réussir, 2010.
8
Coben, Harlan. El bosque. 2nd ed. Barcelona: RBA Libros, 2008.
9
Gianfelici, Enrico. Il segreto bancario: Norme civili, penali e fiscali : gli obblighi delle banche, limiti al dovere della riservatezza, gli illeciti tributari, antiriciclaggio, normativa vigente, orientamenti giurisprudenziali, formulario. Milano: Giuffrè, 1996.
10
Lipsey, David. Secret Treasury. Penguin Books, Limited, 2000.
Частини книг з теми "Secret fiscal":
1
Sinfield, Adrian. "Fiscal welfare and tax expenditures." In Taxation and Social Policy, edited by Andy Lymer, Margaret May, and Adrian Sinfield, 46–66. Policy Press, 2023. http://dx.doi.org/10.1332/policypress/9781447364177.003.0004.
Анотація:
Fiscal welfare and tax expenditures are tax reliefs created by governments to run public policies through taxation rather than through public spending programmes. Yet their impact on individuals, the economy and broader society is still remarkably neglected. Left hidden, if not secret, they are not scrutinised and analysed along with direct public spending. As the chapter shows, their UK scale is considerable, greater than in most countries, and the costed policy-motivated reliefs alone probably exceed 8 per cent of gross domestic product. After introducing the concepts and their definitions, the available UK evidence that HMRC has at last begun to reveal is considered. While many more tax reliefs are now being costed, there is very little analysis, especially of their distributive and behavioural impact. Yet most income tax reliefs and many others are means-enhancing and confer greater benefits on those liable to higher rates of tax: this is in marked comparison to social security, which has become increasingly means-tested for those of working age. Failure to take account in policymaking of this reinforcement of inequality in society and other behavioural consequences serves to undermine, if not sabotage, public spending objectives with considerable political as well as social impact. In addition, the benefits of tax reliefs to employers and institutions such as pension funds, building and other industries have received little scrutiny. Possible policies to achieve greater transparency, accountability, equality and fairness are considered.
2
Moore, Mick. "Death without Taxes Democracy, State Capacity, and Aid Dependence in the Fourth World." In The Democratic Developmental State, 84–121. Oxford University PressOxford, 1998. http://dx.doi.org/10.1093/oso/9780198293828.003.0004.
Анотація:
Abstract The title of this volume assumes tensions between ‘democracy’ and ‘development’. What are they? Which state institutions and the gov¬ ernment practices are development-friendly but democracy-averse? There is a long list of familiar claimants to a place on this list. For example: the need for governments to take some key, difficult economic policy decisions both secretly and independently of the influence of economic pressure groups; the requirement that trade unions be controlled and that environmental standards be held low for fear of discouraging (foreign) investment; incentives for government to enter into corporatist-type arrangements, with business, labour, and other economic interests, that privilege these interests and the organizations that represent them in relation to the rest of the population; the temp¬tation to give priority to ‘continuity’, ‘predictability’, and ‘government credibility’ over the uncertainty inherent in democratic elections; and the pressure for states in fiscal trouble to enter into (secret) economic policy agreements with (foreign) creditors at the expense of transparency or democratic accountability.
3
"Secret and Stillborn: A Dutch Fiscal Bill from 1947 to Protect Both Nature and Monuments on Dutch Estates." In Navigating History: Economy, Society, Knowledge, and Nature, 298–316. BRILL, 2017. http://dx.doi.org/10.1163/9789004381568_015.
4
Janský, Petr, Andres Knobel, Markus Meinzer, Tereza Palanská, and Miroslav Palanský. "Country-by-Country Reporting and Other Financial Transparency Measures Affecting the European Union." In Combating Fiscal Fraud and Empowering Regulators, 132–57. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0008.
Анотація:
The EU faces large amounts of financial secrecy supplied to it by secrecy jurisdictions. In this chapter, we use the Bilateral Financial Secrecy Index to quantify which jurisdictions supply most secrecy to EU Member States. The chapter assesses the progress of two recent EU policy efforts to tackle financial secrecy: automatic exchange of country-by-country reporting (CbCR) data and black and grey list of non-cooperative jurisdictions. It is found that 34 per cent of the financial secrecy faced by the EU is supplied by other Member States, whose a priori exclusion from the blacklisting exercise reveals its fundamental flaw. Further 13 per cent is supplied by the EU’s dependencies, mainly the UK’s Cayman Islands, Bermuda, and Guernsey. The jurisdictions that supply the most secrecy not covered by automatic information exchange of CbCR data are the British Virgin Islands, United States, and Curacao. Finally the chapter discusses policy recommendations that stem from our analysis.
5
Enbaby, Hoda El, and Hoda Selim. "Fiscal Outcomes in Bahrain." In Institutions and Macroeconomic Policies in Resource-Rich Arab Economies, 329–55. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198822226.003.0011.
Анотація:
This chapter argues that political economy factors, rather than oil wealth, shape the budgetary process and outcomes in Bahrain. Fiscal volatility and excessive current spending (in the form of wages, social welfare, and subsidies) leading to unsustainable non-oil deficits are not fully derived from oil price volatility. Weak institutions, including those underlying the budgetary process, have contributed to some fiscal laxity. These have allowed rulers to use current spending as a channel for the redistribution of oil rents and to secure political stability and allegiance to the regime in a turbulent sociopolitical environment. The budgetary process has been undermined by the structure of the bicameral parliament, while the absence of restrictions on parliament to amend the budget weakens the position of the executive. In the general context of limited transparency and accountability, the government may also be exercising its discretionary powers over the budget execution but this cannot be known.
6
Unger, Brigitte, Lucia Rossel, and Joras Ferwerda. "Conclusions." In Combating Fiscal Fraud and Empowering Regulators, 311–30. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780198854722.003.0015.
Анотація:
This chapter presents the conclusions of the book in the light of the ecosystem approach. The chapter shows that there is a paradigm shift in the international taxation regime. Also, although international regulations such as Automatic Exchange of Information show some impact, the regulation aimed to tackle corporate tax avoidance, like BEPS, was less successful. Finally, the chapter outlines concrete policy measures to increase transparency and reduce secrecy. There is an emphasis, as in so many of the chapters in this book, on the idea that increasing transparency and reducing secrecy is the magic tool for combatting tax avoidance, tax evasion and money laundering, and for empowering the regulators.
7
Hood, Christopher, Maia King, Iain McLean, and Barbara Maria Piotrowska. "Public Spending by Other Means?" In The Way the Money Goes, 63–86. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780198865087.003.0004.
Анотація:
Abstract Starting with a vignette about how a major remodelling of the Treasury’s building in Whitehall was financed in the early 2000s, this chapter explores what happened to the fiscal constitution for public spending under New Labour. It describes the New Labour fiscal framework (including fiscal rules, new categories of spending, and multi-year spending reviews) and shows how those changes played out during two initial years of restraint, through a period of sharply rising spending that tested institutional capacity to secure ‘more for more’, followed by global financial crisis leading to part-nationalization of the banks, efforts at fiscal stimulus and then preparations for fiscal consolidation. It traces three big changes that conveniently did not fully count as ‘public spending’, namely the boom in private financing of public infrastructure, the development of tax credits, and the move to loans and fees in tertiary education in place of an older system of grants.
8
Soto, Raimundo. "Fiscal Institutions and Macroeconomic Management in the United Arab Emirates." In Institutions and Macroeconomic Policies in Resource-Rich Arab Economies, 356–426. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198822226.003.0012.
Анотація:
The UAE has seemingly escaped “the natural resource curse”: it is one of the richest countries in the world and ranks comparatively highly on business environment, infrastructure, and institutional development. Symptoms of the curse can nevertheless be found in the very low growth in labor productivity, massive public sector overemployment, and the inability to counteract instability induced by oil price cycles. This chapter shows that fiscal policy is highly ineffective as a countercyclical tool due to the absence of income and ad-valorem taxes. Stabilizing instruments—such as open-budgeting procedures or fiscal rules—are notoriously absent. Why would a country design its fiscal, monetary, and exchange rate policies so that they allow for high levels of pro-cyclicality, thereby hampering efficiency and long-run growth? A political economy explanation is developed whereby weak fiscal institutions are an agreed-upon mechanism to secure political stability and transfer oil wealth among emiratis and to future generations.
9
Riet, Ad van. "The ECB in the New Normal." In The New European Central Bank: Taking Stock and Looking Ahead, 340–58. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780198871231.003.0014.
Анотація:
Abstract Within the Economic and Monetary Union (EMU) of Europe the responsibility for monetary policy lies with the European Central Bank (ECB). EMU was designed without a fiscal counterpart to the ECB that could assist monetary policy with stabilizing the euro area economy. This chapter reviews how euro area governments could cooperate to establish fiscal framework conditions in support of monetary policy that are more similar to those found in other currency areas. First, they could create a central fiscal capacity to ensure a euro area economic policy stance that is consistent with the orientation of monetary policy. Second, member countries could introduce a safe sovereign asset for the eurozone in order to anchor financial integration, secure an even monetary transmission, and facilitate the implementation of monetary policy. Third, euro area governments could commit when necessary to recapitalize their own National Central Bank and (indirectly) the ECB to underpin the credibility of large-scale monetary policy operations. A new normal of fiscal support for monetary policy could strengthen the EMU architecture and support confidence in the euro.
10
Posecznick, Alex. "How to Sell Hope and Mobility." In Selling Hope and College. Cornell University Press, 2017. http://dx.doi.org/10.7591/cornell/9781501707582.003.0003.
Анотація:
This chapter describes Ravenwood's position in the higher education market and the kinds of persuasive arguments that members of the community deploy to recruit new students every year. Corporatization in the university has brought the logic and language of markets to these processes, which align with the Jeffersonian paradigm of education and create a somewhat rigid interpretation of institutional mission and risk. Diversification of student enrollment is a safety net from fiscal risk but also reflects the potential watering down of institutional brand. Administrators are thus constantly balancing contradictory tensions in their attempts to secure fiscal security without sacrificing the mission or brand of the institution. Individual counselors also tackle similar propositions within the context of their own careers.
Тези доповідей конференцій з теми "Secret fiscal":
1
Proca, Rodica. "The evolution of the impact of the consequences of the crises on the budgetary-fiscal indicators at national level." In Simpozion stiintific al tinerilor cercetatori, editia 20. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/9789975359047.04.
Анотація:
Este cert faptul că orice țară este apreciată după nivelul său de dezvoltare economică. Destrămarea Uniunii Republicilor Sovietice Socialiste (URSS) a creat un șoc global pentru țările membre, care au întîmpinat dificultăți în schimbarea structurii economice interne. Odată cu obținerea independenței în 1991, Republica Moldova (RM) a parcurs un drum lung de formare a propriei politici bugetar-fiscale și a strategiilor de planificare și gestionare a propriului buget. Actualitatea articolului este determinată de necesitatea evaluării Republicii Moldova, ca stat independent, în perioada de tranziție către o economie de piață. Impactul crizelor economice, sociale și politice au condus la implementarea noilor reforme (privatizarea, liberalizarea financiară și democratizarea) inițiate de către noul guvern. Scopul cercetării este de a analiza evoluția impactului crizelor asupra indicatorilor bugetari-fiscali la nivel național. Criteriul de evaluare a economiei este bazat pe unul din principalii indicatori macroeconomici (PIB), care la rîndul său este într-o interdependență cu indicatorii bugetari-fiscali. Drept reper în evaluarea Bugetului Național Public (BPN) au servit cele mai importante evenimente ce au marcat economia Republicii Moldova de la obținerea Independenței. Bugetul public reprezintă cea mai importantă parte componentă a sistemului financiar și este influențat de principalele venituri și cheltuieli ale statului exprimate prin deficit sau excedent. În pofida șocurilor externe si interne, începînd de la criza economică generală din 1991, conflictul regional cu Transnistria (războiul civil) din 1992,criza financiara din Rusia, criza economiă-financiară globală din 2008-2009, seceta din 2012, criza bancară din 2014, criza pandemică (Covid-19) din 2020 și a crizei energetice din 2021, țara și-a menținut stabilitatea macroeconomică, marcînd o îmbunătățire constantă a economiei.
2
Sasoni, A. H. "FISCAL Optimizations to Achieve a Win-Win Gross Split Production Sharing Contract on Deep-Water Study Case Project." In Indonesian Petroleum Association 44th Annual Convention and Exhibition. Indonesian Petroleum Association, 2021. http://dx.doi.org/10.29118/ipa21-bc-16.
Анотація:
Indonesia has adopted a new oil and gas fiscal system called Gross Split PSC (Production Sharing Contract). The objective is to implement a better system for developing oil and gas projects in Indonesia, which will empower the government to secure a higher government take (GT) from the early stages of production and reduce bureaucracy for contractors. This individual project compares the new PSC scheme and the Traditional PSC system using deterministic sensitivity analysis to determine the most optimal fiscal terms under the Gross Split PSC. The discussion includes profitability index, such as the government’s share of gross revenue (GSGR), project’s net present value (NPV) and the internal rate of return (IRR). The work was carried out from both the contractor’s and government’s perspective in an Indonesian Petroleum Association (IPA) simulation gas case study field development in deep offshore. The results of the economic modelling analysis provides that Gross Split PSC will have the same IRR as the Traditional PSC if the project is accelerated for one year, receives a 5% deductible effective tax rate and gets an additional progressive split of cumulative production.
3
David, B. A. A., and M. N. N. Manswell. "The Critical Role of HSSE Management and its Impact on Productivity and Corporate Social Responsibility's (CSR's) Mandate and Influence on Trinidad& Tobago's Energy Sector." In SPE Energy Resources Conference. SPE, 2014. http://dx.doi.org/10.2118/spe-169985-ms.
Анотація:
Abstract Today's energy sector has evolved by leaps and bounds in the sphere of Health, Safety, Security and the Environment. The minimization of incidents on board oil and gas platforms and by extension the energy sector continues to be the highest standards of HSSE performance companies aspire to. Our current fiscal environment has forced countries and companies to carefully consider how limited finances are to be utilized and managed to achieve outlined targets. This shrinking financial pie has also seriously impacted on the Corporate Social Responsibility (CSR) Plan for companies within the sector. Fiscal management is key in a global village where every dollar counts. In the case of Trinidad and Tobago we must seek to secure our future assets be it through acquisition, maintenance and reliability. CSR must be comprehensively managed ensuring that both the corporate entity and the various indigenous communities get full value for the relationship they might be part of. The free spending attitude is definitely a thing of the past. Proper investments into a company's CSR, particularly where it adds value to the communities where there are vested interests are of paramount importance. This paper will advance the value of having a robust quality benchmarked HSSE portfolio/system utilizing the Plan Do Check Act (PDCA) mechanism and how it impacts on company productivity. The role, value and impact of CSR will also be scrutinized highlighting its critical importance in today's changing corporate landscape.
4
CRISTACHE, Nicoleta, Oana PRICOPOAIA, and Andreea Valentina BUȘILĂ. "THE IMPACT OF DIGITALIZATION ON STARTUPS IN THE SOUTH-EAST REGION OF ROMANIA." In International Management Conference. Editura ASE, 2023. http://dx.doi.org/10.24818/imc/2022/01.07.
Анотація:
The crisis generated by the COVID-19 pandemic around the world, including in Romania, accelerated processes that had been started for a long time, but which were progressing slowly. The representatives of the business environment hope for an emphasis on the digitization of the fiscal administration, for a new perspective on business models. Romania's startups are lagging in adopting digital technologies, according to DESI 2020 report. The biggest gaps are in the digitalization of internal organizational processes. Businesses with the highest level of digitization and digitalization secure opportunities at twice the rate of the least digitized ones. We conducted a study to identify the implications of social platforms and digitization in the development of entrepreneurship among young people. The researched aspects were the motivations for using the Internet and social platforms, the impact of digitalization on collaborative platforms in Romania and the connection between the Romanian entrepreneurial ecosystem and digitalization.
5
Petrović, Dragana. "RELATIVIZACIJA NEGATIVNOG STAVA O PORESKIM RAJEVIMA." In XV Majsko savetovanje: Sloboda pružanja usluga i pravna sigurnost. University of Kragujevac, Faculty of Law, 2019. http://dx.doi.org/10.46793/xvmajsko.1033p.
Анотація:
Tax havens represent a country or territory of a particular country under foreign jurisdiction through which goods tax policy and strict compliance with the principle of banking secrecy wants to attract and retain foreign capital. Administration although the tax benefits the country's potential knowingly waive part of fiscal revenues, "the final product" that "tax havens" offer is to increase economic activity by the inflow of foreign capital more than a stimulating effect on small tax income from low tax rates. The tax havens typically not a question of whether the money is clean or dirty. From this optics, often emphasizes the special relationship between tax havens and organized crime (ie. Money laundering), which placed them as such at a particular time, place, context! This is the essence, but also an alternative to the current approach to the consideration of the relevant issues. The problem here analyzed from an interesting angle that perhaps best explains the reasons for the selection of the title so much. Further exposure will include the introduction to the basic features of tax havens, the current situation and the ways in which they work, where the author concludes, the story of tax havens should not always focus on something negative (criminal or immoral).
6
Stoean, Tania. "REQUIREMENTS OVER THE PROJECTION OF A SOFTWARE TECHNOLOGY DESIGNED TO TRAIN THE YOUNG ENTREPRENEURS IN ROMANIA." In eLSE 2013. Carol I National Defence University Publishing House, 2013. http://dx.doi.org/10.12753/2066-026x-13-065.
Анотація:
In regard to the noticed information, the entrepreneurs in Romania confront to major deficiencies as concerns the applicative dimension of an own economic activity initiation. This is the main reason many ideas, although good, fail when they are implemented because young peoples, indifferently their education and professional experience accumulate, nevertheless, theoretical notions. We agree the thoroughness at theoretical level of the basic, introductive terms is benefic but the consolidation at applicative level of the knowledge acquired has fundamental importance. Although, there are a multitude of information in the entrepreneurship area, it is not enough structured. The oftenest, the potential entrepreneurs confront to sequential references, strongly dispersed in the informational area in Romania. Therefore is needed the conception of an integrated soft to support the economic and business environment. Software application will regard the familiarization with: specific economic terminology (the insertion of an economic dictionary), legislative terms from fiscal field and employees' labor and social protection field, business ideas (including their ratio of success in time), a forum section, consultancy, different methodologies and strategies, announces, links to field institutions and professionals (lawyers, attorneys, accountants, etc.). There will be covered fields of interest the young entrepreneur meets in the activity he will settle. This happens under the circumstances when many times it is not enough only to have an idea of business but is also necessary to know the managerial secrets of a business in interdependence with a wide range of endogen and exogenous factors. We consider the success of an entrepreneurship activity mainly consists in the existence of a managerial education.
7
Oni, Babatunde. "Addressing the Socio-Economic Concerns of the Niger Delta Host Communities Through Local Content Policy; the Impact of Nigerias Local Participation Policy on Her Investment Climate." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207210-ms.
Анотація:
Abstract Objective and scope This paper aims to establish that proper resource management and governance within the Nigerian oil and gas industry, more specifically, her local participation policy, which focuses on adequately addressing the social and economic concerns of the host communities in oil producing regions of Nigeria, particularly in the Niger Delta, will ultimately lead to more secure and sustainable economic development and a more attractive investment climate for Nigeria. Methods Procedure, process This research study will employ an analytical approach, more specifically qualitative analysis, in analyzing the interplay between the various factors which have birthed low oil and gas productivity in the Niger delta region of Nigeria and how proper application of Nigeria's local participation policy can influence the circumstances and yield positive result. The research study will rely heavily on available literature and legislative enactments, as well as available case law on the issues concerned. The primary sources in the collection of materials for this paper will comprise of journals, books, and articles which address the relevant research questions guiding the scope of this paper. Results, Observation, conclusion Nigeria's local content policy, just like many other governmental policies in Nigeria, has been criticized as being vulnerable to corruption as a result of the manifest lack of transparency in the Nigerian oil and gas industry, and local content has already been labelled as a potential victim of capture as a result of this dearth in transparency. It is imperative that the broad discretionary powers granted to the local content monitoring board, and the minister of petroleum by the provisions of the Nigerian Oil and Gas Industry Content Development Act, be utilized in a manner devoid of parochial ethnic sentiments or political interest, in order for Nigeria to properly take advantage of the economic development benefits provided by the proper implementation of local content policy. The long term benefits of local content policy such as technology transfer, long term fiscal incentives, and the growth of local commerce and industry, will go a long way in setting Nigeria on a plain path to sustainable economic growth and better resource management. It is important that the Nigerian government play its role in driving local content policy by facilitating Nigerian enterprises to take active part in the local content programs, as well as keep tabs and monitor the effectiveness of local content policy in achieving its targets. New or additive information to the industry Proper implementation of Local Content policy in Nigeria will be beneficial, not just for the host communities but for the rest of the country, as well as for all investors in the Nigerian oil and gas industry, by providing thousands of employment opportunities for the locals, as well as providing a much needed technology transfer which will result in a structural transformation of not just the local manufacturing industries in Nigeria but the entire Nigerian oil and gas industry as well; thus addressing a major aspect of the social and economic concerns of the local people, and also giving Nigeria's economy a much needed boost towards achieving sustainable development in her natural resources sector.
Звіти організацій з теми "Secret fiscal":
1
De Michele, Roberto. Esta guía ofrece un resumen de las políticas de integridad y transparencia que actualmente se están implementando en América Latina y el Caribe. El Banco Interamericano de Desarrollo (BID) ha financiado muchos de estos esfuerzos como parte de su misión de promover el estado de derecho, el fortalecimiento institucional y la confianza. En particular, el BID apoya a los sectores público y privado en la adopción reformas alineadas con estándares internacionales de transparencia e integridad en áreas como el lavado de activos, la integridad del sector público, la transparencia fiscal, las compras públicas y la eliminación del secreto bancario. El BID impulsa leyes y regulaciones técnicamente sanas que aseguren la simplificación administrativa y la transparencia en las decisiones públicas al mismo tiempo que busca apalancar el uso de tecnologías digitales. Inter-American Development Bank, December 2021. http://dx.doi.org/10.18235/0003821.
Анотація:
Esta guía ofrece un resumen de las políticas de integridad y transparencia que actualmente se están implementando en América Latina y el Caribe. El Banco Interamericano de Desarrollo (BID) ha financiado muchos de estos esfuerzos como parte de su misión de promover el estado de derecho, el fortalecimiento institucional y la confianza. En particular, el BID apoya a los sectores público y privado en la adopción reformas alineadas con estándares internacionales de transparencia e integridad en áreas como el lavado de activos, la integridad del sector público, la transparencia fiscal, las compras públicas y la eliminación del secreto bancario. El BID impulsa leyes y regulaciones técnicamente sanas que aseguren la simplificación administrativa y la transparencia en las decisiones públicas al mismo tiempo que busca apalancar el uso de tecnologías digitales.
2
Templado, Ivana, and Daniel Artana. Análisis del impacto de la factura electrónica en Argentina. Inter-American Development Bank, January 2018. http://dx.doi.org/10.18235/0007189.
Анотація:
Este trabajo tiene el objetivo de evaluar el impacto que tuvo la introducción de la FE en las ventas declaradas en la Argentina. La información para el análisis fue provista por la Administración Federal de Ingresos Públicos (AFIP) quien armó una base a nivel de contribuyente, desde el año 2005 hasta 2016, para todos los contribuyentes con ventas anuales mayores a $500.000 y menores a $600 millones. La base se delimitó entre estas cotas mínima y máxima para concentrar el estudio en la masa crítica que tiene mayor riqueza en el análisis y por la necesidad de preservar el secreto fiscal. Los resultados muestran que la introducción de la FE parece haber generado un aumento promedio en la recaudación de entre 0% en 2008 y 2009 hasta 10% en 2013, con un impacto positivo en 6 de los 9 años analizados.
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Carvalho, Joana, and Gerardo Reyes-Tagle. Risk Matrix and PPP Contract Standardization, Best Practice, and Gap Analysis in Brazil. Inter-American Development Bank, April 2022. http://dx.doi.org/10.18235/0004213.
Анотація:
Public-private partnerships (PPPs) have been used to address the need for the implementation of huge investment programs and to bridge the infrastructure gap that exists in Latin American and Caribbean (LAC) countries. As is explained throughout this paper, under certain circumstances, PPPs represent an important tool to help governments implement their investment programs, thereby benefiting not only from private investment (which often includes foreign investment) but also from the various advantages that are typically associated with the PPP model. However, the need to secure financing for investment needs, especially in a situation of scarce public resources and fiscal constraints, should not be the only reason for choosing the PPP model. The objective of this paper is to highlight that the PPP model can be a valuable tool for undertaking public projects in an efficient and innovative manner and that it can provide more efficient and innovative public services in certain circumstances as well. In addition, when correctly used, it can generate public savings and create the fiscal space that LAC countries need to carry out their investments.
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van den Boogaard, Vanessa, Wilson Prichard, Rachel Beach, and Fariya Mohiuddin. Strengthening Tax-Accountability Links: Fiscal Transparency and Taxpayer Engagement in Ghana and Sierra Leone. Institute of Development Studies, November 2020. http://dx.doi.org/10.19088/ictd.2020.002.
Анотація:
There is increasingly strong evidence that taxation can contribute to expanded government responsiveness and accountability. However, such positive connections are not guaranteed. Rather, they are shaped by the political and economic context and specific policies adopted by governments and civil society actors. Without an environment that enables tax bargaining, there is a risk that taxation will amount to little more than forceful extraction. We consider how such enabling environments may be fostered through two mixed methods case studies of tax transparency and taxpayer engagement in Sierra Leone and Ghana. We highlight two key sets of findings. First, tax transparency is only meaningful if it is accessible and easily understood by taxpayers and relates to their everyday experiences and priorities. In particular, we find that taxpayers do not just want basic information about tax obligations or aggregate revenue collected, but information about how much revenue should have been collected and how revenues were spent. At the same time, taxpayers do not want information to be shared with them through a one-way form of communication, but rather want to have spaces for dialogue and interaction with tax and government officials, including through public meetings and radio call-in programmes. Second, strategies to encourage taxpayer engagement are more likely to be effective where forums for engagement are perceived by taxpayers to be safe, secure, and sincere means through which to engage with government officials. This has been most successful where governments have visibly demonstrated responsiveness to citizen concerns, even on a small scale, while partnering with civil society to foster trust, dialogue and expanded knowledge. These findings have significant implications for how governments design taxpayer education and engagement programmes and how civil society actors and development partners can support more equitable and accountable tax systems. Our findings provide concrete lessons for how governments can ensure that information shared with taxpayers is meaningful and accessible. Moreover, we show that civil society actors can play important roles as translators of tax information, enablers of public forums and dialogues around tax issues, and trainers of taxpayers, supporting greater tax literacy and sustained citizen engagement.
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Barreix, Alberto Daniel, Jerónimo Roca, and Fernando Velayos. Quo Vadis Income Tax?: Towards the PIT-CA. Inter-American Development Bank, November 2017. http://dx.doi.org/10.18235/0007979.
Анотація:
The income tax system has prevailed for more than 200 years. Its capacity to adapt to cultural, economic, political, and social change has made it the greatest raiser of revenue in human history. The 2008 financial crisis and its consequent fiscal crises brought about fundamental administrative changes, notably a greater impulse toward tax transparency. Those changes offer a challenge and an opportunity for the modification of income tax’s design. Financial systems in the developed countries, which needed huge bailouts in a context of widespread insecurity (intervention in banks and insurance companies, plunges in stock markets), ran the risk of losing the competitive advantages stemming from their institutional and regulatory stability. Sovereign debt thus grew dizzyingly as fiscal stimulus initiatives sought to recapitalize capital markets, matched by mounting social disquiet about high unemployment and the acceleration of income concentration. Thus, there was a convergence of interests among States and civil society to put an end to tax opacity. International cooperation commitments on automatic information exchange, more precise determination of business profits in each of the countries involved in the base erosion and profit shifting (BEPS) project, and knowledge of the beneficial owner, not only help curb tax evasion and avoidance but also make possible changes in tax policy. This study proposes a new form of income tax based on such administrative changes. It suggests a comprehensive personal income tax that covers all of a taxpayer’s worldwide income on an accrual basis (PIT-CA), with the corporate income tax that complements it in its functions as a policy instrument, tax control, and revenue advance (withholding) of the PIT-CA itself. The proposed tax covers a taxpayer’s entire global income, without exception, which is levied on an accrual basis and is fully integrated with corporate income tax. An individual’s final tax treatment will be that of the taxpayer’s country of residence, and therefore any moves designed to secure a lower tax at source will serve little. In our view, this architecture will make it possible to boost the tax’s revenue, efficiency, equity, simplicity, and “coordinability” relative to current models. There is no doubt that the structure of income tax must be modernized in the new circumstances, and this study seeks to contribute to that process.
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Kwon, Heeseo Rain, HeeAh Cho, Jongbok Kim, Sang Keon Lee, and Donju Lee. International Case Studies of Smart Cities: Songdo, Republic of Korea. Inter-American Development Bank, June 2016. http://dx.doi.org/10.18235/0007012.
Анотація:
This case study is one of ten international studies developed by the Korea Research Institute for Human Settlements (KRIHS), in association with the Inter-American Development Bank (IDB), for the cities of Anyang, Medellin, Namyangju, Orlando, Pangyo, Rio de Janeiro, Santander, Singapore, Songdo, and Tel Aviv. At the IDB, the Competitiveness and Innovation Division (CTI), the Fiscal and Municipal Management Division (FMM), and the Emerging and Sustainable Cities Initiative (ESCI) coordinated the study. This project was part of technical cooperation ME-T1254, financed by the Knowledge Partnership Korean Fund for Technology and Innovation of the Republic of Korea. At KRIHS, the National Infrastructure Research Division coordinated the project and the Global Development Partnership Center provided the funding. Songdo, as part of Incheon Free Economic Zone, is an iconic new smart city of Korea that hosts international business events and attract IT, biotech, ad R&D facilities. Its smart city initiative began in 2008 and is still ongoing with an aim for completion by 2017. The project is largely divided into six sectors including transport, security, disaster, environment, and citizen interaction while other services related to home, business, education, health and car are also being developed. Specialized service in Songdo includes smart bike services, criminal vehicle tracking and monitoring unusual activities through motion detecting technology while Integrated Operation and Control Center (IOCC) readily facilitates collaboration between various agencies and citizen engagement. Songdo smart city initiative is managed by Incheon U-city Corporation, a private- public partnership in order to secure funding for system operation through effective business model.
7
Sobrac Elections 2022. Sociedade Brasileira de Acústica (Sobrac), December 2022. http://dx.doi.org/10.55753/aev.v37e54.207.
Анотація:
The election to define the National Board, the Deliberative Council, the Fiscal Council, and the Regional Division Board of the Brazilian Society of Acoustics — Sobrac — took place entirely remotely, following the previous electoral process (2020–2022). The voting system used was Limesurvey, a low-cost, efficient, and secure platform that ensures unique voting through tokens. To comply with the institution’s Social Statute (from Article 19 to Article 23) and its General Regulations (from Article 53 to Article 57), the election period was set between September 27 and December 19, 2022. On this latter date, the General Assembly, which was conducted via the Zoom platform, ratified the election results. The participation of voting members was excellent, reaching ninety-three point seven percent (93.7%).