The European Commission recently proposed to move towards a consolidated tax base for European multinational companies, to be allocated across EU member states through a system of formula apportionment. This paper argues that while the Commission’s four alternative blueprints for company tax reform may reduce existing problems of transfer pricing, they will also create new distortions as long a...

Information and Communication Technology (ICT) is wide spread in private sector. Companies are using ICT to deliver better and quicker services to their customers. So, the customers who are also citizens have been spoiled by advanced eservices and support. They have developed increased expectations regarding eservices from the public sector too. Thus, the public sector has to deliver advanced e...

OBJECTIVE To prove that higher cigarette taxes eventually decrease smoking and do also increase state incomes from tobacco taxes by using Hungarian figures. METHOD Collection and analysis of available data on tobacco use, levels of excise and value added taxes on tobacco products and state incomes originating from the tobacco sector. CONCLUSIONS In Hungary, regular tobacco tax increases res...

This paper is focusing on how different forms of tax effect the performance of individual companies, the whole economy, and the total tax income of the government. We test fixed, sales-linked and profit taxes under changing circumstances: first we will examine the effect of taxes when the growth rate and the uncertainty is zero, then we will take growth opportunities into account, finally we ad...

The importance of combating off-shore tax-havens, countering certain tax evasion forms of multinational companies and the revision of the operation of certain bank-systems aiding the illicit capital flight of sums resulting from tax frauds is highlighted at EU-level more frequently nowadays. The methods by which tax authorities try to combating tax-fraud networks in Hungary and its neighboring ...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

The trend of tax avoidance in Indonesia is predicted to increase when the government cancels some anti-tax instruments. purpose this study determine JII companies so that it can show a tendency decrease or as whole long term. This type research descriptive uses data from annual report company for years 2011-2020. In general, during 2011-2020 experienced an avoidance. be seen smaller ETR value A...

The Statute for Upgrading Industries (SUI) applies tax incentive, subsidies, and supporting measures to assist companies with industrial and technological activities, and the SUI is considered as one of Taiwan’s key industrial technology policies. In the SUI, investment tax credits for R&D, personnel training, automation activities receive the highest share of tax credits, is the most important...