Critics of the tax reform primarily focused on the tax rates (the flat income tax rate originally proposed was at 20% as well as the single VAT rate, excise taxes), on the level of

The effective tax burden is influenced beyond the legitimate tax rate several other factors (method of.. The tax burden of the countries with different

But for the smaller immovable in the centre of the given municipality has effectively a low- er tax rate (Res. It should be highlighted that the lower tax rate which was

The low tendency may be attributed – for example – to: i the relatively small size of Avast compared to the other MNEs Avast has only 6 members in CZ, UK, and RS, which may

While the budgets of local municipalities will certainly suffer losses due to the reduction of tax rate and tax breaks for the first time homebuyers, there will be a gain due to the

Parameters of three pension systems all evaders Type Contribution rate Tax rate Evader’s benefit τ ι bM Proportional 0.2 0.000 0.400 Plus basic pension 0.1 0.070 0.802 There is

Therefore, the optimal pension tax rate is constant over time. If pension policy during transition in our model aims to keep pension benefits pro- portional to the average wage rate

Keywords: tax incentives, research and development expenditures, forms of tax incentives, tax credit, tax allowances, accelerated depreciation, tax savings, effectiveness of

These indices can be interpreted in the following way: for example, in 1997 the index for SDM with ν = 2 tells us that the actual system, due to its IR- progressivity, enabled

(See also individual Tables of Contents.) Figure number; F signifies figure, Τ

Since the progressive effect is achieved primarily with the personal allowance, the inevitable conclusion was that an introduction of a single rate income tax would greatly

Further research could design a fertiliser tax rate and disclose influence on the productivity and financial results of the family farms’ agricultural produc- tion based on

In addition, within the framework of tax restructuring, the contributions due on labour will decline considerably (by more than 5 percentage points), which can restrain the rate

The key priorities of the Hungarian JAP4 were “ boosting the job creation capacity in particular in services, increasing the employment rate, reviewing the tax and benefit systems to

The factors that we analyze are the impact of using the exchange rate as a nominal anchor, the existence of chronic inflation, tax arrears, and the monopoly position

Therefore, we decided to focus our investigation on the relationship between our parameters (satisfaction levels, social proximity, the tax rate and public e ffi ciency) and the di

The probability of looting is decreasing in the fixed penalty φ and flow penalty f ( ) ⋅. Looting is increasing in the profit tax rate τ , i.e. Proof: see Appendix. Intuitively,

Nevertheless, the legislator tried to make life easier for the tax payer and to create a counterpart through which the tax return must be filed, so the tax entity cannot file a tax