Suchergebnisse

The ECJ Direct Tax Compass is a collection of summaries of the 265 most significant judgments of the Court of Justice of the European Union, rendered up to 31 January 2017, which are relevant for EU direct taxation. With its useful search features and valuable content, the book serves as a reliable guide through the thicket of ECJ case law on direct taxation. The book contains a keyword index which facilitates topical searches. The summaries of the direct tax cases are classified according to topics representing the most important clusters of issues addressed by the ECJ from 1986 onwards. These are complemented by important texts of EU legislation. Also, several classification tables enable searches according to the legal basis of the decisions and the justification grounds invoked by the Member States

Abstract

Research background: Food production financing in Nigeria has been a source of concern for many years, causing the entire country to experience intense food insecurity as a direct consequence of entirely unnecessary insensitivity to what is needful at a time. This research took all of these misgivings into consideration and aims to figure out the degree to which direct taxes could alleviate this pressure by earmarking more direct tax receipts to farming activities.

Purpose: The major and particular objective of this study is to investigate the effect of direct taxation on agricultural financing in Nigeria. For this research, direct taxes such as the hydrocarbon tax, taxable income of individuals, and corporate income tax are used.

Research methodology: The evaluation is carried out by collecting secondary data from the Organization for Economic Cooperation and Development (OECD) on selected direct taxes and agricultural outlay from the Central Bank of Nigeria's Statistical Bulletin. The study runs from 2012 to 2021. The research utilizes a multiple regression strategy.

Result: The findings demonstrate that all of the direct tax types examined have a negligible impact on agricultural funding. This leads to the suggestion that Nigerian tax rules be modified to allow for a significant use of tax revenue for agriculture.

Novelty: Investigations on agricultural financing through tax receipts have been scarce. This study adds to the small amount of literature in this area and has empirically established the need for an emerging nation to have a tax system that will meet the investment requirements of agricultural productivity.

This peper anlyzes the impact of tax competition between two countries of un- equal per-capita capital endownments on tax rates and efficiency when distorting wage, residence-based and source-based capital taxes (or any combination of two instruments) are available for governments. The national welfare costs and benefits of tax rate varia- tions are shown to be ambiguous in the asymmetric Nash equilibrium due to the existence of tax base and terms of trade effects. Moreover, numerical simulation results indicate that non-cooperative equilibria in Nash strategies are inefficient from an international perspective, even if residence-based capital taxes are in the set of tax instruments available to fiscal authorities.

"Reprinted from Political science quarterly, vol. XV, nos. 2 and 3." ; Mode of access: Internet.

Indian direct tax collections have remained sluggish over the period coupled with the lesser tax buoyancy have compelled the government to collect revenues from the untapped or under-tapped sources to finance the galloping expenditure such as the health and defence. To achieve the fixed money value targets the taxmen have been putting excessive pressures on the taxpayers who have created a panic, likely to tantamount to infamous tax terrorism and tax disputes have arisen blocking substantial tax revenues in litigations. Taking this in to cognisance the government has attempted to rationalise the tax system by introducing tax amnesty scheme such as the Vivad-se-Viswas and by launching a Faceless Assessment Scheme (FAS) and tax charter, which is likely to address the tax disputes significantly. To increase the revenue, the best approach for the government is to broadening the tax base, reducing the tax rates, rationalising the tax system, formalising the unorganised sectors and by enhancing the lower household incomes substantially in lieu of serving notices to the non-filers is the need of the hour. JEL Codes: E62, H25

Abstract Direct tax structures are regularly revised and debates over changes are heated. Taxes affect the behaviour of individuals and families in ways which are hard to predict, but which impose constraints on governments trying to achieve their objectives. Attempts to help one group of individuals often have unintended consequences on other groups. Views about the role of a tax system vary substantially but, in debates, the basic value judgements which influence policy recommendations are seldom made explicit. This article attempts to clarify the main tensions involved in tax planning and to explain why consensus is unlikely ever to be achieved.

AbstractConventional scholarship on international taxation tends to address competition. It focuses on governments and does not integrate purposeful political strategy with the ideational dimension of policy change. In this article we examine co‐operation, use a multi‐actor perspective to explain the selection of modes of governance and bridge the gap between the strategic and ideational components of policy change. We show how a political strategy pursued by the Commission has led to the emergence of two functionally differentiated governance arenas, dealing with different definitions of tax problems and operating with modes of governance that suit the internal logic of individual arenas. We then examine the limitations of political strategy, by showing how a third governance arena dominated by the European Court of Justice has become increasingly important, with little control exercised by the Commission and the Member States.