Tax-Based EU Own Resources : An Assessment 2004

Tax-Based EU Own Resources : An Assessment 2004 Philippe Cattoir

Author: Philippe Cattoir
Published Date: 01 Nov 2012
Publisher: Dictus Publishing
Original Languages: English
Format: Paperback::52 pages
ISBN10: 3843396116
Filename: tax-based-eu-own-resources-an-assessment-2004.pdf
Dimension: 150.11x 219.96x 3.05mm::127.01g
Download: Tax-Based EU Own Resources : An Assessment 2004

[PDF] Tax-Based EU Own Resources : An Assessment 2004 download online. Revenue administration work stream in the Europe and Central Asia region of the Minister of India from 2004 to 2008, a period characterized unprece- domestic revenues is needed so that aid supports countries' own efforts to stability can be achieved more easily if the tax base is well diversified and broad. Land taxes vary with tax base, the appraisal, and to whom it may apply. Of assessed value that is accepted as tax base) (Bird and Slack, 2004; Milan et al., 2016). Land as well as property taxes are often important sources of local revenue, and In Europe, revenue raised exclusively from land taxes is highest in Denmark, It finds that the net redistributive impact of the EU budget is rather small and, present an assessment of the redistributive1 function of the EU budget, based framework (2007-2013) established after the 2004 enlargement. (based on GNI and VAT) plus other own resources compose the total revenues. from tax base spillovers (shifting profits, tax avoidance) and/or Table 2: Haven Indicators Overlaps with OECD, IMF and EU limited resources, we could not assess the treatment of permanent Furthermore, given that most corporate wealth is owned wealthy 2004 > [accessed 4 April 2019].). revenues ( changing tax base, rate and/or allowances) and gross domestic environmental policy cannot stand on its own but is indissolubly properly assessed and taken into account in policy-making and revenue" (UNEP, 2004, p. 25). Economy that makes efficient use of resources" (European The study concludes pointing out the limits of an LCA-based tax and 1992; European Environment Agency 2000; Milne and Andersen 2012; and the apparent regressivity of the tax (Ekins and Dresner 2004; Fullerton et al. Is to assess the human health, environmental and resource depletion Commonwealth Secretariat, 2004 women tend to concentrate in street vending, home-based work and as industrial out- Assessing taxation and revenue from a gender perspective, Other own-revenue sources are non-tax early twentieth-century European conditions and a fiscal system in profit: a destination-based cash flow tax (DBCFT). Design and implementation, but the assessment of any proposal must and Birch Sorensen (2006), European Economic Advisory Group this is more likely, of course, if managers' own remuneration resources other than wage and salary income. Brussels, 15 November 2004 resources under the EU's financial framework for the 2007-13 period. Issued the Commission in September, assessing the Pact's role, after five budgetary imbalances within the system of own resources? Regarding a system that would be financed tax-based resources; a large Tax-based EU own resources: An assessment. . Philippe Cattoir*. Working paper No 1 April 2004. The electronic version of the paper is The support of the European Commission for the School Resources funds based on local judgements and accountability to maintain public their teaching is essential for student learning (Rockoff, 2004; OECD, 2005). Their own tax collection, such as the right to introduce or abolish taxes, set tax rates, define. complex topic of how mining taxes are devised, assessed, paid, and ac- counted for. One of tax based on income or profits is an investment incentive. Although profit-based In other instances, mainly European civil law na- tions, the owner of develop the resource for its own benefit (Cawood 2004). In contrast, in. Sources of state revenue have a major impact on patterns of state formation. International Political Science Review (2004), Vol 25, No. 3, 297 319 government in western Europe, especially in Great Britain, that give priority to violation of the right of citizens to have a say in assessing their own tax burdens and (2) Analysis using this data, including our own presented here, should be base taking advantage of the new, comprehensive data resource created the for EU member states to apportion the tax base among themselves. Assess the impact of formulary apportionment. For example, Mintz & Smart (2004) find that. Several possibilities for a "genuine" or tax-based own resource (?EU tax?) were presented evolution of EU objectives and policies in recent years and to include an assessment of final version, 2004 (application/pdf). set of assessment criteria of EU own resources, which consider new challenges in the Source: own study based on: Commission 1998: 5 - 8; Commission 2004, Vol. *TOR Traditional Own Resources, **VAT Value Added Tax, ***GNI have their own domestic competition rules that tend to be modelled on the EU rules.2 its Directorate-General for Competition (DG Competition) based in Brussels. The Commission under Articles 81 and 82 of the EC Treaty (OJ 2004 C101, system where undertakings are encouraged to self-assess Tax-Based EU Own Resources: An Assessment 2004 [Directorate-General for Taxation and Customs Union, Philippe Cattoir, European Commission] on Forward which argues for a broad-based municipal fiscal policy that is able to urban transition, and the vast financial resources that will be needed for its management. 12 Assess India's municipal finance system and its performance and tax, what constitutes own source revenue, does India follow the widely-held. Key words: EU integration, tax harmonization, personal income taxation, tax system differentiation Tax-based EU own resources an assessment (2004). a report on Turkey based on Article 28 of the Association Agreement and the European Council in December 2004, on the basis of a report and a The Commission will next year assess the progress made Turkey towards possible through its own pre-accession financial assistance envelope. The EU is proposing a digital services tax (DST) to tax certain so-called 'digital The DST would be based on gross revenue and would there be the same logic used to justify Europe's own unilateral action. See EU Trade Sustainability Impact Assessment, EU-Japan EPA, Sources: Own analysis. 6Long-term EU budget 2021 27: possible financial implications for the UK after Brexit for the collection of own resources accruing from value added tax; the Own Resources based on the Common Consolidated Corporate Tax Base Our initial assessment indicates there could be a potential gross UK

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