Zobrazeno 1 - 4
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pro vyhledávání: '"Tax information sharing"'
Autor:
Lombaard, Michelle
A research report submitted to the Faculty of Commerce, Law and Management, University of Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Commerce (Specialising in Taxation)
South Africa had ent
South Africa had ent
Externí odkaz:
http://hdl.handle.net/10539/19415
Autor:
Jenny Ligthart
Publikováno v:
Information economics and policy, 19(1), 24-42
The paper studies the determinants of information sharing between Swedish tax authorities and 14 EU tax authorities for value-added tax (VAT) purposes. It is shown that trade-related variables (such as the partner country's net trade position and pop
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::eae3f66c4dd54458e889a1f91b893209
https://hdl.handle.net/11370/d2ad2867-f22f-40f1-9864-9632d9929d70
https://hdl.handle.net/11370/d2ad2867-f22f-40f1-9864-9632d9929d70
The literature on horizontal tax interdependence pays limited attention to interactions in administrative policies, although they can play a large role in determining the amount of tax revenues collected. We investigate the incentives for sub-central
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4a1b20b417c508aeceae2bcd747c29e8
http://www.ieb.ub.edu/phocadownload/documentostrabajo/2015/doc2015-7.pdf
http://www.ieb.ub.edu/phocadownload/documentostrabajo/2015/doc2015-7.pdf
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