Tax System

Résumé : La pensée religieuse fait partie, selon Ripert, des forces créatrices du droit. Si l’impôt est un  élément constitutif du pouvoir souverain, il n’est cependant qu’un objet secondaire des doctrines sociales des Eglises chrétiennes, dont les conceptions fiscales sont motivées par des fondements théologico-politiques. Si l’éclatement protestant a favorisé sa soumission au pouvoir fiscal du prince, l’unité catholique maintenait une attitude plus réservée. L’abandon catholique du modèle féodal est contemporain de la déchristianisation des sociétés européennes. L’affirmation unie du devoir fiscal accompagne donc désormais des sociétés où le civisme fiscal décline. Quant à l’influence de ces doctrines chrétiennes sur le droit fiscal positif, l’étude comparée des systèmes européens révèle qu’elle est moins directe qu’indirecte. En effet, l’interventionnisme fiscal à but religieux ou moral est des plus réduit. Il se limite à certains aspects « archaïques » des régimes fiscaux. En ce qui concerne la structure des systèmes fiscaux, au contraire, cette influence semble plus forte. Elle oppose la rationalité axiologique, au sens de Weber, du catholicisme, qui a freiné l’adoption de l’impôt sur le revenu, à la rationalité instrumentale du protestantisme, qui a favorisé l’adaptation des systèmes fiscaux au développement économique moderne.

Resumen: El pensamiento religioso es una de las fuerzas creadoras del Derecho. El impuesto, fenómeno constitutivo del poder soberano, es un objeto secundario de las doctrinas sociales de las Iglesias cristianas. Su concepción impositiva se ampara en fundamentos teológico-políticos. Mientras que la fragmentación de las iglesias protestantes contribuyó a la aceptación del poder financiero del príncipe, la unidad católica adoptaría una actitud más moderada. El abandono católico del modelo feudal es contemporáneo a la disminución de la influencia religiosa en las sociedades europeas. Desde entonces el consenso acerca del deber fiscal forma parte de nuestras sociedades en las que, sin embargo, el civismo fiscal disminuye. El estudio comparado de los sistemas europeos revela que la influencia de las doctrinas cristianas sobre el Derecho Tributario positivo es más indirecta que directa. En efecto, el intervencionismo fiscal con un propósito religioso o moral es muy reducido, limitándose a algunos aspectos “arcaicos” de los ordenamientos jurídico-tributarios. Por el contrario, en lo que se refiere a la estructura de los sistemas fiscales esta influencia parece más relevante. En ella se oponen el racionalismo axiológico del catolicismo -que puso freno a la aceptación de los impuestos sobre la renta- y el racionalismo instrumental del protestantismo (que ha coadyuvado en la adaptación de los sistemas fiscales al desarrollo económico).

Summary : Religious thought is part of the creative forces of the law, according to George Ripert. Intrinsic element of sovereignty, taxation is only a secondary object of the christian church’s social doctrines, whose bases are theological and political. If the division of protestant churches helped the the State’s tax power compliance, the united catholic Church as maintained for long time a more reserved attitude towards it. The influence of these religious teaching on tax laws seems to be more indirect than direct, exactly as shown by comparative studies. In fact, the religious or moral purposes of tax policies are restricted to some old aspects of tax systems. On the other hand, the influence on the structure of tax systems seems to be more significant. If the value rationality - according to Max Weber - of Catholicism tried to hold back the introduction of income taxes, the means-ends rationality of Protestantism helped to adapt the tax systems to economical development.

Zusammenfassung : Die religiösgedanke ist eine Schöpferkraft des Rechts. Die Steuer ist zwar ein Grundbestandteil der Souveränität, aber sie ist ein untergeordnetes Thema der Soziallehre der christlichen Kirchen . Ihre Steuerbegriffe haben theologische und politische Gründe. Die Kirchenenteilung des Protestantismus hat die Steuerkraft der Obrigkeiten gefördert. Die einheitliche katholische Kirche ist lang zurückhaltend geblieben. Der katolische Verzicht auf das Lehnsideal der Steuer entsteht gleichzeitig mit dem Einflussverlust des Christentums. Also ist die einheitliche Lehre der christlichen Kirchen über dem Steuerpflicht eine  Begleiterscheinung einer verminderten Steuermoral. Bezüglich des Einfluss dieser christlichen Steuerlehre  auf gelten Steuerrecht zeigt die vergleichende Untersuchung der europäischen Steuersystemen, dass dieser Einfluss vielmehr indirekt ist. Tatsächlich ist Steuerpolitik als Religiös- oder Moralpolitik ziemlich beschränkt. Sie betrifft geschichtliche Seiten der Steuergesetzgebungen. Der Einfluss über dem Aufbau der Steuersystemen sieht stärker aus. Einerseits hat die katholische Wertrationalität die Annahme der Einkommensteuern gedämpft. Andererseits hat die protestantische Zweckrationalität die Anpassung der Steuersysteme an der Ökonomisch Entwicklung gefördert.

The goal of this report was to build a managerial cost accounting model applied to a public service entity, in order to provide quality information for the decision making process and for an efficient and effective public management.
This cost accounting model was based on the public service entity called Authority for Taxation and Customs (Autoridade Tributária e Aduaneira – AT), representative of the Portuguese tax administration system (formerly DGCI – Directorate General for Taxation, DGAIEC – Directorate General for Customs and Excise Taxes and DGITA – Directorate General for Informatics and Assistance to Taxation and Customs Services). The analysis performed focused on establishing a number of causal factors and types of costs that concurred to the total cost of AT’s departments.
Several steps were considered in order to establish and implement a cost accounting procedure: cost center selection, analogous to AT’s organic structure, cost identification and analysis and detection of the most appropriate cost allocation method.
All costs necessary for this model’s definition were separated into direct costs and indirect costs. The Support Department Cost Allocation Method was chosen to assign indirect costs to cost centers (departments). The primary reason was the proximity of this method to the organic structure of AT which consent to higher compliance of the model with the actual working activity of the entity.
Through the implementation of this model it is possible to assess if AT is working in an economic, efficient and effective way. Furthermore, it is also possible to pinpoint situations and processes that need to be improved in order to reach established objectives.
Keywords: public accounting, financial reform, cost accounting, Portuguese tax administration system, costs, support departments, allocation methods.

This Paper Provides the impact of Taxation on economic growth,  Generally it talks about different Contents that indicates How the Taxation effects the Economic Growth, Firstly it Clarifies the Meaning and Concept of Taxation With its Background, principles, purposes, Classes, and Cannons.
Secondly, it also Focus the Concept of Economic growth to Make Fundamental base of what we want to talk about, thirdly We Discussed the Relationship B/w Taxation and Economic growth.
Fourthly, the impact of Collection and Management of Taxation on Economic growth, Fifthly the impact of Non-Collection Taxation on Economic growth.
And Lastly, Recommendations towards Puntland Taxation System to boost the economic growth of Puntland State Of Somalia.

This study aims to examine the incentives of multinational enterprises (MNEs) for setting up tax-haven subsidiaries. Based on the firm-specific advantage-country-specific advantage (FSA-CSA) framework, we have conducted our research hypotheses. Using a sample of 165 MNEs from six emerging countries spanning the years 2014-2016, we document that firms with greater investments in intangible assets have a higher likelihood of owning subsidiaries in tax havens. Concerning the home-country specific advantages, we provide evidence that firms are more likely to set up tax-haven subsidiaries when their home country has lower required book-tax conformity and a worldwide-tax system. With respect to the host-country advantages, we show that the lowest corporate-tax rate usually offered by tax havens constitutes a motivation for foreign MNEs to establish tax-haven subsidiaries. In summary, our findings indicate that firm's home-country tax system characteristics (a worldwide tax system, book-tax conformity) are seen as the most critical determinants for setting up tax-haven subsidiaries.

The present research is intended to critically examine different aspects of the tax system in India. As observed by the author, despite a clear-cut division of powers of taxation between the Centre and the States as per Constitutional provisions, the Indian tax system has been extremely complex due to the existence of multiple taxes, numerous tax compliance rules and provisions, inefficient tax administration and several other issues. In addition to reviewing the available literature on the subject, the present paper attempts to trace the historical evolution of the Indian tax system during three different periods-taxes in ancient India, taxes during British rule, and taxes in independent India. Although the taxation powers of the Union government and the States have been clearly provided in List 1and List 2of the Seventh Schedule of the Constitution of India, these original tax provisions have undergone several changes from time to time through necessary Constitutional Amendments. Attempts have also been made in this research paper to provide a description of direct taxes including Income tax, Corporation tax, Wealth tax, Gift tax, Estate duty, and other taxes on capital and property, and indirect taxes such as Customs duties, Excise duties, Sales tax, Service tax, Value added tax (VAT), and Goods and services tax (GST). In the end, the research paper describes certain critical issues and challenges related to tax reforms in India and also suggests necessary steps that should be taken by the government to streamline the tax system further.

Current scholars are showing that fiscal-financial system of the Austrias was shaping since ca. 1490. Important tasks like “headings”, bonds (juros) or the participation of financial groups in loans or tax farming took part of the common reality of Castilians from this moment. In this hand, there was also some events that can be taken as precedents of the noted "bankruptcies" and, in short, these episodes of financial crises show that there was a precarious balance around the credit systems that nourished the real estate beforee the Habsburg rule. This article is focus on a suspension of libranzas ordered by Fernando el Católico in February of 1509. Unpublished sources coming mainly from the Archive of Simancas has been used in order to elaborate the study.

Tax is a major unit of revenue imposed by the state through a legal instrument on its subjects. Tax can be direct or indirect. Goods and Service Tax (GST) is a modern form of indirect tax that is levelled on domestically consumable goods and services. It is a simple and subsumed method of collecting indirect tax to avoid cascading effect of the tax. India adopted dual style (State and Central) of one tax regime, GST, in 2017. The States and the Union territories are combined into State GST while the Central is Central GST. Tax on Source (TOS) is adopted in collection of the tax. The realised amount on GST will be periodically distributed between the Central and the State equally. In IGST, the central will receive the amount from the source state and credit it to the destination state.

In almost every country in the world, governments have implemented policiessuch as reducing tax rates or eliminating the tax completely to attract foreigncapital to their countries. This situation led to tax competition and limited theability of countries to act in economic, political, social and legal fields. Thus,foreign capital owners have obtained tax advantages such as incentive anddiscount.Ability of tax administrations to apply national tax laws to limited taxpayers orfull taxpayers who generate revenue in foreign countries depends on theirability to access information beyond country borders. In many countries, the taxauthorities are equipped with a wide range of legislative arrangements to ensureaccess to tax information. However, in the case of persons, assets or transactionsexceeding the authority limit, the powers of the tax authorities are ineffective.Because tax information outside the limits is not directly accessible to them.Taxation of capital, taxes on goods and services and cross-border taxation ofhuman resources are on the agenda of all countries. The lack of effective taxcooperation between countries in the international tax system causes seriousproblems. In order to prevent this situation, bilateral or multilateral agreementswere initiated by the OECD in order to develop cooperation in taxation betweenthe countries and the member countries were asked to design their tax systemsaccording to these agreements. Tax information exchange agreements are themost important of these agreements between countries.The purpose of this study is to reflect the necessity of tax information exchangein Turkey with the current developments in Turkish tax legislation,fundamentally on the basis of Article 26 of the OECD Model Tax Convention.

Məqalədə ölkəmizdə investisiya mühitinin formalaşdırılması istiqamətində görülən işlər araşdırılıb.
Xarici investorların ölkəyə cəlb olunma strategiyası, davamlı iqtisadiyyata nail olunması yönündə
investisiyaların artırılması kimi vacib prosesler zənciri tədqiq olunub. Bütün bunların fonunda vergi
sisteminin investisiya mühitinə təsiri nəzərdən keçiriləcək.
Məqalənin məqsədi müasir dövrdə həyata keçirilən vergi siyasətinin investisiya mühitinə təsiri
istiqamətlərini tədqiq etməkdir. Bu məqsədə çatmaq üçün Azərbaycanda investisiya mühiti, müasir
vergi sisteminin investisiya mühitinə təsirinin araşdırılması məqalənin əsas vəzifəsi qismində çıxış
edir. Mövzunun araşdırılmasında analiz, sintez, induksiya, deduksiya, müqayisəli təhlil və empirik
tədqiqat metodlarından istifadə olunmuşdur. Müasir vergi siyasətinin investisiya mühitinə təsirinə dair
statistik və praktik məlumatların azlığı məqalənin əsas məhdudiyyətini təşkil edir. Mövzunun tədqiqi
nəticəsində aşağıdakı nəticələrin əldə olması gözlənilir:
- Vergi dərəcələrinin yumşaldılması xarici investisiyaların ölkəyə cəlb olunmasına şərait yaradacaq;
- Optimal vergi siyasətinin tətbiq olunması daxili istehsalı sürətləndirəcək və sahibkarlar üçün yeni
imkanlar açacaq.
Məqalədə əldə olunmuş nəticələrin tətbiqi gələcək dövrlərdə investisiya qoyuluşlarının həcminin
artırılmasında mühüm rola malikdir.

This paper describes the historical reasons for a decentralized tax administration in Germany and compares different structures. With special consideration of a five-step model for the digitization in Europe and the OECD listed challenges, an in-depth analysis of the Digital Economy and Society Index (DESI) reveals Germany's weakening position in the European context. For this purpose, the DESI of 2019 was adapted to cover the essential determinants of the tax administration. This adapted DESI (a-DESI) value was linked to the gross domestic product (GDP) per capita 2019 in order to include the performance of the countries. For this in-depth analysis, the new key indicator Relative Digitization Efficiency (RDE) was developed and revealed that Germany is at the bottom of the league in digitization, although the GDP per capita offers the country many opportunities. The decentralized tax administration could be linked to a negative impact on the progress of digitization because of structural disadvantages.

Ülkelerin maliye politikası hedeflerine ulaşabilmesi için önemli bir koşul rasyonel vergi sisteminin kurulmasıdır. Bu koşulun sağlanması ülkelerin sadece vergi oranları veya hukuki regülasyonlarla değil daha geniş kapsamlı bir şekilde makroekonomik değişkenlerin birbirine olan uyumuyla mümkündür. Dolayısıyla çalışmada, rasyonel bir vergi sistemine neden olan dinamikler makro bir çerçevede ele alınmaktadır. Rasyonel vergi sistemi tesisinin incelenmesinde tarihsel mirası ve başlangıç koşullarının benzer olması nedeniyle geçiş ekonomileri önemli bir örneklem oluşturmaktadır. Bu tezde, otuz bir geçiş ekonomisinde rasyonel vergi sisteminin uygulanabilirliğinin tespit edilmesi amaçlanmaktadır. Bu tespitin yapılmasında 2000-2018 dönemine ait veriler kullanılarak eşit ve farklı ağırlıklandırılmış rasyonel vergi sistemi endeksi geliştirilmiş ve eşit ağırlıklı endeks sonuçları geçiş ekonomilerinin mali, hukuki ve tarihsel dinamikleriyle birlikte değerlendirilmiştir. Geçiş ekonomilerinin böyle bir endeks vasıtasıyla, bildiğimiz kadarıyla, değerlendirilmemiş olması mevcut tezin katkısını da ortaya koymaktadır. Endeks bulgularına göre rasyonel vergi sisteminin tüm ölçütler bazında Baltık bölgesinde kurulmuş, Çin Halk Cumhuriyeti, Balkan ve Doğu Avrupa'da ise kısmen tesis edilmiştir. Orta Asya ve Kafkasya ile Rusya'da ise rasyonel bir vergi sisteminin henüz oluşturulamadığı sonucuna ulaşılmıştır. Panel veri analizi bulgularına göre ise rasyonel vergi sistemini negatif etkileyen en önemli değişken (Rusya ve Çin dahil) Asya'da vergi yükü iken Balkan, Baltık ve Doğu Avrupa bölgelerinde ise yolsuzluktur. Diğer taraftan bu sistemi pozitif etkileyen en önemli değişkenin ise Asya'da büyüme ve ekonomik özgürlük, Balkan bölgesinde kamu etkinliği, Baltık bölgesinde büyüme ve Doğu Avrupa bölgesinde ise kamu etkinliği olduğu sonucuna ulaşılmıştır. Anahtar Kelimeler: Rasyonel Vergi sistemi, Vergi Politikaları, Geçiş Ekonomileri, Panel veri analizi ///////////////////////////////////////////////////////////////////////////////////////// A rational tax system must be established to achieve fiscal policy goals. Achieving these goals are possible and essential with not only tax rates but also the compatibility of macroeconomic variables with each other in a broader perspective. In terms of the study of the rational tax system, transition economies are an essential sampling since their historical legacies and initial conditions are similar. In the thesis, the rationality of the tax system of thirty-one transition economies was analyzed. In the analysis, two indices with equal weight and different weight were developed using the data of the period from 2000 to 2018. Furthermore, the result of the equally weighted index was evaluated with several approaches such as financial, and legal, as well as the historical dynamics in transition countries. As a result of the thesis, we believe that these original findings may have a significant impact on the current literature. Index findings show that there is a rational tax system in the Baltic region, while it is partially in the People's Republic of China, Balkan, and Eastern Europe regions. In addition, it was found that there is no rational tax system in Central Asia and the Caucasus region and Russia. According to the panel analysis findings, while the tax systems of transition countries affect growth positively, the tax burden affects negatively the most. In addition, the most important variable that negatively affects the rational tax system is the tax burden in Asia, while corruption in the Balkan, Baltic, and Eastern European regions. It has been concluded that the most important variable affecting this system positively is growth and economic freedom in Asia, public activity in the Balkan region, growth in the Baltic region and public activity in the Eastern Europe region. Keywords: Rational tax system, Tax policies, Transition Economies, Panel data analysis

This paper aims to identify the factors that affect the decisions of the tax system to choose the accounting
principles in Iraqi companies. The focus is on managing perceptions of the impact of the tax system on cost and the
views of stakeholders in accounting principles. In a Real data, we pick Final budgets end of the year data of the 2 most
important companies in Iraq, and the statement of their views on the impact of the figures reported by stakeholders in the
companies and how to track companies specific targets linked to profit. According to the participants in the real data
accounting figures and the impact of corporate perceptions of stakeholders and selection of accounting principles,
tracking corporate goals for profit is not consistent with the objective of minimizing the tax system for companies.
Despite taking some measures to reduce response bias, one cannot rule out the possibility of introducing some bias in
the responses. It will provide more empirical investigations based on annual reports for more information on evidence of
factors that affect the reporting policies of the companies. This study helps researchers to determine the tax systems that
determine the accounting principles for companies operating in countries with similar environment to those in Iraq. In
addition, the results of this study can facilitate professionals who are doing an international financial analysis. The results
of this study can contribute to explain the contributions of Iraqi company's decisions. Given that the Iraqi tax system is
similar to that prevailing in many neighboring Gulf countries, the Gulf States; this study can provide an insight into the
factors affecting the financial reporting of companies operating in these countries

The main aim of the paper is to identify the selected challenges and suggest potential opportunities for improvement of tax administration in respect to increasing tax revenue collection and reducing tax evasion. We compared several indicators related to tax administration quality for selected European countries. This includes efficiency of tax collection, the size of the tax gap, time to prepare and pay taxes and potential measures of corruption in tax administration. Low tax collection effectiveness and an extensive VAT gap seems to be the most serious issues for tax administration in Slovakia. The tax audit or tax inspection is perceived as most relevant in reference to tax evasion, therefore this selected problem is analyzed in even more detail in our paper. We conduct probit and tobit regression analysis on the level of European firm data related to a question about potential problems with the shadow economy and tax evasion on one side and tax administration and tax inspections on the other side. Several policy implications for tax administration could be made based on our results. We suggest focusing tax audits more on the small or medium sized rural firms as well as the firms in construction and transport industry and with less export orientation. JEL classification: H26, H32, H83

Present study reveals the overall working of GST in India. After a long interval, government decided to impose GST on P 01 July 2017 while more than 150 countries have already implemented GST and France was the first nation who adopted GST taxation in 1954. The Central government passed four sets of GST Acts in the Budget session this year. These were Central GST Act, 2017; Integrated GST Act, 2017; Union Territory GST Act, 2017 and GST (Compensation to States) Act, 2017. The Acts were approved by the Parliament after they were introduced as the part of the Money Bill. Lot of expectations are there with new GST regime as it is expected to
come down the overall tax rate and further it will increase the efficiency of tax department. It is expected that GST
will give India a world class tax system. GST is the only indirect tax that directly affects all sectors and sections of
our economy. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer.
Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.

Ukraine still has an insufficient level of development of economic relations and is significantly behind the developed countries. Accordingly it cannot provide decent living for most of population, and to solve social problems. Realities of the economic and social development of Ukraine indicate insufficient stability of the national economy, its conflicts and propensity to unbalance. Dynamics of key macroeconomic indicators and indicators of social development are analyzed. Conflicts in the economy arise from the contradictions between the parties when their interests do not coincide. The conflicts may be observed in any facets of economy, from production to distribution, consumption and exchange of resources (material, funding, human resource, technology, innovation, information etc.). These conflicts are related to market competition, to ties between enterprises and various governmental structures, conflicts within enterprises and organizations, too. The most problematic factors for doing business in Ukraine are considered. These are problems in taxation, public policy, corruption, inefficiency of officials, inflation, etc. The essence and causes of the tax conflict are considered. The tax system is inefficient and it complicates the activity of enterprises. All variety of reasons for tax conflicts can be grouped as follows: fiscal direction of the tax system, high tax burden and lack of tax regulation of social stratification, inefficiency of the tax system in the regulation of investment and innovation processes , possibility of tax evasion, and inefficient use of tax revenues.Positive results of ongoing economic reforms in Ukraine are given. Ways of prevention of conflicts of interest in the field of taxation are proposed.

This study aims to examine the incentives of multinational enterprises (MNEs) for setting up tax -haven subsidiaries. Based on the firm-specific advantage–country-specific advantage (FSA–CSA) framework, we have conducted our research hypotheses. Using a sample of 165 MNEs from six emerging countries spanning the years 2014-2016, we document that firms with greater investments in intangible assets have a higher likelihood of owning subsidiaries in tax havens. Concerning the home-country specific advantages, we provide evidence that firms are more likely to set up tax-haven subsidiaries when their home country has lower required book-tax conformity and a worldwide-tax system. With respect to the host-country advantages, we show that the lowest corporate-tax rate usually offered by tax havens constitutes a motivation for foreign MNEs to establish tax-haven subsidiaries. In summary, our findings indicate that firm's home-country tax system characteristics (a worldwide tax system, bo...

Yıllardır, Amerikalılara zenginlerin, ülke vergilerinin son derece orantısız bir payını ödedikleri söylenmiştir. Bu duruma ilişkin olarak iddialar, genellikle ilerici veyahut artan oranlı olan tek bir vergiye, federal kişisel gelir vergisine odaklanır. Ancak, ülkenin vergi sistemi bütünüyle incelendiğinde, gerçeğin çok farklı olduğu ortaya çıkıyor. Ülkenin en zengin vergi mükelleflerinin, müthiş gelirleri ve servetleri olmasına rağmen, gelir paylarını biraz aşan genel vergilerin bir kısmını ödüyorlar...

Background: Revenue Generation is a very critical aspect of the economic fortunes of any nation. For any country to experience a strong and viable economy, its revenue base must be efficient. And a very important aspect of the revenue base of any nation is its tax system. Hence, the main of this study was to assess the impact of taxes on the economic growth of Afghanistan.
Materials & Method: The study employed quarterly data from 2006-2017. The data employed were sourced from the World Development Indicators (WDI) 2019. The Generalized Method of Moments (GMM) and Johansen's Cointegration were used to estimate the Models.
Major Findings: It was found that Income taxes, External Debt, and Credit to the private sector significantly impacted economic growth in the study area.
Conclusion: The study concludes that for the economic recovery of the country especially after a series of civil unrest, the tax system is very critical.
Keywords: Tax Revenue, Tax, Tax System, Economic Growth JEL CODE: G15, G18, H2, H25, H27, H3

Fiscal decentralization has been a worldwide trend in the last decades, especially in Europe and in Latin America. This process, however, have not been uniform in all countries, acquiring different forms in different countries and within a same country over the years; those processes even involved not only federal states, but also traditionally unitary states. Decentralization, then, is a concept that has broken the theoretical boundaries between unitary states and federal states, transcending them. Therefore, a comparative study not only between federal countries but also between unitary countries is required. The aim of this paper is to compare the process of decentralization in two countries with completely different institutional settings (Argentina and Denmark) in order to measure the degree of fiscal decentralization reached, to understand how this process has operated throughout the last decade and which outcomes has been achieved in these two countries. RESUMEN: La descentralización fiscal ha sido una tendencia mundial en las últimas décadas, especialmente en Europa y América Latina. Este proceso, sin embargo, no ha sido uniforme en todos los países, adquiriendo diferentes formas en distintos países y dentro de un mismo país a lo largo de los años; estos procesos incluso involucraron no solo Estados federales, sino también Estados tradicionalmente unitarios. La descentralización, entonces, es un concepto que ha roto las fronteras teóricas entre los Estados unitarios y federales, trascendiéndolas. En consecuencia, un estudio comparativo no solo entre Estados federales sino también entre Estado unitarios resulta necesario. El objetivo de este trabajo es comparar el proceso de descentralización en dos países con diseños institucionales completamente diferentes (Argentina y Dinamarca) con la finalidad de medid el grado de descentralización fiscal alcanzado, para entender cómo han operado estos procesos a través de la última década y qué resultados se han alcanzado en estos dos países.

Onlarca yıl, Fortune 500 kapsamındaki karlı şirketler, Amerika Birleşik Devletleri’nde milyarlarca dolar kar ettikleri halde bir kuruş bile vergi ödememek için vergi sistemini manipüle ettiler. Bu Rapor, 2017 Vergi İndirimleri ve İstihdam Kanunu (Tax Cuts and Jobs Act) kapsamındaki kurumlar vergisi değişikliklerinin kurumlar vergisinden kaçınma ölçeğini nasıl etkilediğine dair ilk kapsamlı incelemeyi sunmaktadır. Rapor kapsamında, 2018 yılı itibariyle Amerika’nın en büyük şirketlerinin 60’ının federal gelir vergilerini ABD vergi öncesi gelirinde 79 milyar dolar olarak sıfırladığı tespit edilmiş olup; bu şirketler, yüzde 21 olan yasal kurumlar vergisi oranında 16,4 milyar dolar vergi ödemek yerine, 4,3 milyar dolarlık net bir kurumlar vergisi indiriminden yararlanmıştır.

Castilian Tax System during 16th century has been defined in terms of heterogeneity and decentralization. Each city or even each village maintained a different tax system, with different percentages of collection. Furthermore, taxpayers did not have the same condition if they were citizen of the city or not. In this paper we will offer a rank between regions and cities and we will attend to explain reasons of these differences during 1500-1530. According to this general target, we will attend to three key elements: how Castilian tax system worked, what regions and cities suffered a higher fiscal burden and reasons to explain inequalities in Castilian fiscal system In 1951 Domínguez Ortiz published a very famous work by about "The Contributory Inequality in Castile during the 17 th century"2. This study argued that one of the flaws of the Castilian tax system was the enormous amount of inequalities that had created. In other words, some people paid and some people did not; or better said, some people paid too much and some people paid less according to their social position. Dominguez Ortiz's focus was mainly social and it was based on the relationship person-state. In any case, it constituted a very relevant investigation because it emphasized the essential features of the Castilian tax system: heterogeneity, atomization, and of course, inequality. Dominguez Ortiz's analysis focused on the relationship between the tax payer and the royal treasury; it would be in the eighties and the nineties when those characteristics started to be applied to the relationship between cities and Crown, thanks to the studies as those of M. Ladero, J. I. Fortea, B. Yun, J. Carretero o J. E. Gelabert. P. Zabala's Ph.D., focused on the second half of the 16th century, was also an important contribution to value the weight of the fiscal system according to regions or cities 3. This paper is intended as a preliminary approach to the different weight of ordinary fiscal system at the beginning of the 16 th century and how a first criterion of

In this book we analyse relationships between local tax system of Madrid and fiscal system of Charles V. In this way, we continue with a long tradition of studies about fiscal history of Spain during Habsburg rule. Furthermore it's a history of Madrid during this time, just when Court structures was developping.

Considerando la representatividad de la carga fiscal de los impuestos territoriales en las finanzas de las empresas colombianas, cobra importancia facilitar a las mismas, herramientas y criterios que permitan medir la eficiencia de la estructura de dichos impuestos, y de esta manera determinar beneficios para optimizar costos y gastos en la operacion. De acuerdo a lo anterior, este articulo desarrolla una propuesta de Observatorio de Tributos Territoriales, con el interes de evaluar y medir la eficiencia del sistema tributario de los municipios del area de mayor influencia economica en Antioquia; haciendo mayor enfasis en el Impuesto de Industria y Comercio, y determinando que municipio propicia exigencias fiscales mas favorables a las empresas, segun la actividad economica que desarrollan.

Resumen. En el año 2008 se creó en Japón el furusato noozei, que es un mecanismo de crowdfunding que tiene diversas finalidades y objetivos. Por un lado, se pretende que los ciudadanos retornen a su ciudad natal parte de los beneficios que obtuvieron por ser beneficiarios del gasto público local. Por otra parte, se pretende mejorar la financiación de los entes locales. Asimismo, es un mecanismo que busca fomentar el consumo de producto local y, de esa manera, potenciar la riqueza de los municipios, haciendo atractivo a los ciudadanos permanecer en ellos en lugar de irse a zonas más pobladas. El furusato ha generado diversos problemas de implementación como la entrega de bienes de valor excesivo o de productos que no se fabricaban en el territorio de recepción de la donación. Por esta razón, se expulsó a la ciudad de Izumisano del modelo, aunque ésta recurrió y la Corte Suprema Japonesa les dio la razón, en la sentencia de 30 de junio de 2020, que es objeto del presente trabajo. Tras la sentencia se volvió a incorporar la ciudad de Izumisano al sistema del furusato noozei.

Abstract. Furusato noozei was created in Japan in 2008. Furusato noozei is a crowdfunding mechanism with various goals and objectives. On one hand, it is intended that citizens return to their hometown part of the benefits obtained from being a beneficiary of local public spending. On the other hand, furusato noozei improves the financing of local entities. Likewise, it is a mechanism that seeks to promote the consumption of local products and, in this way, enhance the wealth of the municipalities, making it attractive for citizens to stay in them instead of going to more crowded areas. The furusato has generated various implementation problems such as the delivery of excessively valuable goods or products that were not manufactured in the territory where the donation was received. For this reason, Izumisano city was expelled from the model, although it appealed and the Japanese Supreme Court, in the sentence of June 30, 2020, determined that the expulsion was not in accordance with the Law. After the sentence, the city of Izumisano was reincorporated into the furusato noozei system.

This article discusses the economic and ideological and political approaches of Decembrist movement. The relevance of the research lies in the impact of ideas and views of the Decembrists on Russian society, the study of Pestel's agricultural project. The purpose of the work is to evaluate the program of Decembrist movement, which covers the entire range of economic problems of market transformation of the economy. Principles of economic and comparative analysis became the basis of the theoretical and methodological basis of the research. Historical and cultural analysis in the work is a study based on historical facts. The novelty of the research lies in the modern approach to the developed projects of the Decembrists. Main results of the study. The depth of the changes taking place in modern Russian society allows us to conclude that without relying on the civilizational heritage of Russia, the principles of social justice and national equality cannot be achieved. The unity of the country's citizens is needed.

We demonstrate that the dynamics of tax competitiveness in the EU has gained a new higher level. The shift in the tax competition can be noted after new countries have joined the EU. Both positive and negative effects of tax competitiveness are discussed in the paper and the question of trade-off between the strong tax competitiveness of a country and magnitude of its tax revenue is raised. Evaluation of chosen countries using multiple criteria decision aid methods (MCDA) shed more light on the opposition of two groups of countries, the old and new members of the EU, provided more details on the both the present state and dynamics of tax competitiveness in the. The evaluation methodology can be successfully used for monitoring the current state of tax competitiveness of each member country. Prominence of the multiple criteria evaluation TOPSIS method of MCDA evaluation is described.

Resumen:
Considerando la representatividad de la carga fiscal de los impuestos territoriales en las  finanzas de las empresas colombianas, cobra importancia facilitar a las mismas, herramientas y criterios que permitan medir la eficiencia de la estructura de dichos impuestos, y de esta manera determinar beneficios para optimizar costos y gastos en la operación. De acuerdo a lo anterior, este artículo desarrolla una propuesta de Observatorio de Tributos Territoriales, con el interés de evaluar y medir la eficiencia del sistema tributario de los municipios del área de mayor influencia económica en Antioquia; haciendo mayor énfasis en el Impuesto de Industria y Comercio, y determinando qué municipio propicia exigencias fiscales más favorables a las empresas, según la actividad económica que desarrollan.

Abstract:
Considering the representativeness of the fiscal burden of territorial taxes on the finances of Colombian companies, it is important to provide them with tools and criteria to measure the efficiency of the structure of such taxes, in order to optimize costs and expenses in the operation.  According to the above, this article develops a proposal of an Observatorio de Tributos Territoriales (Territorial Tax Observatory), tasked with evaluating and measuring the efficiency of the tax system in the municipalities of the area of greatest economic influence in Antioquia; placing greater emphasis on the Industry and Commerce Tax, and determining which municipality promotes tax requirements more favorable for the companies, according to their economic activity.

The issue of taxation has become more important due to a significant share of the government revenue. There are several ways of expressing the tax burden of countries. This paper describes the traditional approach as a share of tax revenue to GDP which is applied to the total taxation and the capital taxation as a part of tax systems affecting investment decisions. The implicit tax rate on capital created by Eurostat also offers a possible explanation of the tax burden on capital, so its components are analysed in detail. This study uses one of the econometric methods called the hierarchical clustering. The data on which the clustering is based comprises countries in the EU27 for the period of 1995 – 2012. The aim of this paper is to reveal clusters of countries in the EU27 with similar tax burden or tax changes. The findings suggest that mainly newly acceding countries (2004 and 2007) are in a group of countries with a low tax burden which tried to encourage investors by favourable tax rates. On the other hand, there are mostly countries from the original EU15. Some clusters may be explained by similar historical development, geographic and demographic characteristics.

Este artículo examina las características de una reforma tributaria estructural y equitativa. La tributación no solo determina el recaudo, también incide en el aparato productivo y en la equidad. En Colombia la presión tributaria es muy baja, y los recursos son insuficientes para suministrar bienes públicos esenciales. El sistema impositivo debería contribuir a consolidar una “nueva economía”, como la llama el gobierno, que impulse la industria, la agricultura y el turismo, y dependa menos de los hidrocarburos. Los impuestos deben favorecer la equidad, por ello la tributación directa debería aumentar en forma progresiva, con una tarifa mayor a medida que crece el ingreso. La reforma tributaria recién aprobada mejora el recaudo, pero no favorece la nueva economía ni la equidad, pues dio excesivo peso al iva y muy poco a los impuestos de renta y patrimonio.

One of the fundamental aims of any income tax system is to measure the net income earned by taxpayers during a given financial year. This can be difficult for primary production businesses involving live animals because animals are inherently different from other kinds of assets. Whereas previously Australia’s tax system allowed primary producers to use either a market valuation or cost-based valuation to assess the value of their animals, the Income Tax Assessment Act 1997 (Cth) introduced changes that brought live animals under the rules for ordinary trading stock. This article offers a critique of the policies embodied in the Act and its approach to taxing animals in primary production. In particular, it highlights the outdated prescribed values given to live stock acquired through natural increase (ie offspring) and biased tax concessions that apply to certain types of animals. These tax rules have not been reviewed in decades and urgently need to be reassessed

This article discusses the economic and ideological and political approaches of Decembrist movement. The relevance of the research lies in the impact of ideas and views of the Decembrists on Russian society, the study of Pestel's agricultural project. The purpose of the work is to evaluate the program of Decembrist movement, which covers the entire range of economic problems of market transformation of the economy. Principles of economic and comparative analysis became the basis of the theoretical and methodological basis of the research. Historical and cultural analysis in the work is a study based on historical facts. The novelty of the research lies in the modern approach to the developed projects of the Decembrists. Main results of the study. The depth of the changes taking place in modern Russian society allows us to conclude that without relying on the civilizational heritage of Russia, the principles of social justice and national equality cannot be achieved. The unity of the country's citizens is needed.

As European Union is a politic-economic union and one of the shared competence of the member states is economic cohesion, the union policies in terms of economy are required some regulations through a common alignment on behalf of member states. One of the ways through cohesion is coordination on tax policy strategies of European countries. The tax policy in EU consists of two components, direct taxation, which remains the sole responsibility of member states, and indirect taxation, which affects free movement of goods and the freedom to provide services. Even though the indirect taxes are mostly needed to a common cohesion between member countries, a need for coordination on direct taxation has recently occured as well. The aim of this study is to clarify EU’s sanctions on direct taxation through a common cohesion within the member states, and to evaluate the regulations constructed through EU policies on direct taxation in Turkey as a candidate member state. In this study, it is concluded that the EU policy on direct taxation is mostly concerned about the income and corporate taxes; and Turkey as a candidate member constitutes new regulations based on EU sanctions on taxation policy.