Suchergebnisse

A stabilised tax system is a necessary element of an efficient legal system. Assurance of stability of thetax system is crucial for tax payers, who can plan their undertakings over a longer period of time, withoutbeing exposed to the danger of tax rate changes. The most visible symptom of tax law stability is the stabilityof tax rates. The guarantee of fixed tax rates is one of the most important incentives for investors, who takeit under consideration when estimating the risk connected with starting a new enterprise in a given market.Establishment of a stabilised tax system turns out to be very difficult in practice. There are severalfactors, amongst which the most important are: political background; sovereignty of lawmakers, who canalmost unlimitedly define the level of tax burden; changes taking place in former socialist countries in thelate 1980's and early 1990's causing radical tax system reforms; and, at last, the process of accession to theEuropean Community, which required harmonisation of state law systems with the European one.The above makes one ask the question whether it is possible to create a stabilised tax system with allthose factors around and eventually how to outline the area of stability

Lesotho faces fiscal deficits due to high government expenditure as characterized by the huge wage bill regarded as one of the highest in the world (UNICEF, 2018). The aim of this research paper is to investigate the tax revenue impact as a share of Gross Domestic Product (GDP) on economic growth in Lesotho. This research is provoked by the theoretical postulations and empirical evidence that their relationship is positive up to a certain optimal level which is the point at which economic growth rate is maximized. The study used data from 1988 to 2017 to investigate the relationship between tax burden and economic growth in Lesotho by applying the log-linearized model of Scully's tax optimization model transformed into an ARDL bounds testing framework. Granger causality test and error correction model was employed to investigate the long run relationship between tax burden and economic growth in Lesotho. The findings of study revealed a long-run relationship between economic growth rate and tax burden with a unidirectional causality running from economic growth to tax burden. Granger causality revealed no causal effect running from tax burden to economic growth in Lesotho despite expectation of significant causal effect following both theoretical and empirical literature from various studies. Error correction results further supported a co-integrating relationship running from economic growth to tax burden with 100 percent speed of adjustment in the short-run towards a long-run equilibrium level. An optimal tax burden could not be established as the variables of interest were negative and insignificant signifying the insignificance of tax policy in stimulating the economic performance.

Within the EU, taxation and the EU's eastern enlargement are currently seen as one of the most important problems to be solved and projects to be realized. Each of these two topics covers a vast set of issues which have to be dealt with. At the same time only few attempts have been made to answer those questions that arise if the two topics are combined what effects will EU enlargement have on taxation matters and how will EU tax regulations affect the accession countries economically. In this study we try to answer the question which fiscal and non-fiscal economic effects one can expect in the case of EU eastern enlargement, solely on account of differences in the tax structures of the incumbent EU member states and the accession countries. The aim of this study is thus to (partly) fill the gap between EU eastern enlargement and tax-related aspects. In answering that question we proceed as follows. We point up the differences in the tax structures and tax systems in the two blocs. This is done by using several measures of the `tax burden´ in the individual countries on the one hand, and by summarizing the past, current and future tax policy strategies of both the EU and the CEECs on the other. Then, by combining that information, we derive some economic implications that are useful for a broader discussion of our topic.

Steuermoral und wirtschaftliche Situation der Selbständigen des
Mittelstandes.

Themen: Einstellung zum Staat (Skalometer und Skala); Bewertung
des Steuersystems und Möglichkeiten zur illegalen
Steuerverkürzung; Einstellung zur Art und Höhe der
Strafzumessung für Steuersünder; Kenntnis des eigenen
Steuersatzes und der Progression bei zusätzlichen Einkommen;
gezahlte Steuerarten; Inanspruchnahme von Möglichkeiten zur
Steuerersparnis; empfundene ungünstige Veränderungen der
steuerlichen Bestimmungen in den letzten Jahren;
Steuerberatungskosten; Rentabilität der Steuerberatungskosten
für das Unternehmen; Einschätzung der Verwaltungsarbeit zur
Ermittlung der betrieblichen Steuern; Kompetenzverteilung
innerhalb des Betriebes; Rechtsform des Betriebes;
Umsatzentwicklung in den vergangenen Jahren; Einstellung zu einer
Betriebsvergrößerung; Unterbringung des Betriebes im
Wohngebäude; Beurteilung der eigenen Altersversorgungssituation;
Hinderungsgründe für den Übergang in den Ruhestand; Beurteilung
des Umfangs von Freizeit für die Selbständigen; Einkünfte aus
Kapitalvermögen; Parteipräferenz.

Demographie: Schulbildung; Haushaltsgröße; Konfession; Alter;
Einkommen; Geschlecht.

Interviewerrating: Kooperationsbereitschaft des Befragten;
Interesse am Thema; Anzahl der Kontaktversuche.