Identification of elements benchmark tax system (indirect taxes benchmark) and expenditures is a necessary prerequisite for the implementation concept in budget process. Their identification complicated by lack generally accepted conceptual model and, consequently, – criteria qualifying particular provision legislation as an element such or expenditures. Given above, application to analysis ind...

The presented paper is devoted to current issues of collaborative economy with a focus on its relevant tax law aspects and taxation or non-taxation. analyses the possibilities platforms income arising from sources in territory Slovak Republic context recent changes Act No. 595/2003 Coll. Income Tax, basis which institute permanent establishment digital platform ancillary application withholding...

Monetary inequality is a serious socio-economic problem both for Russia and many countries. The implementation of tools smoothing today becomes condition ensuring Russia's national security sustainable development around the world. level poverty in at very high level. degree has not been reduced 30 years, that is, fact, since beginning period market reforms privatization, despite measures taken...

215 Pacific Economic Bulletin Volume 25 number 3 © 2010 the australian national university The Government of New Caledonia is considering the adoption of a value added-based employers’ contribution—a so-called social valueadded tax (SVAT)—to pay for its social policy initiatives. This article examines the implications for business costs, inflation, imports, the purchasing power of wage earners,...

Recently, several papers have re-examined the so-called production efficiency theorem and the Atkinson and Stiglitz theorem on commodity taxes in the optimal taxation literature. Naito (1999) showed that indirect redistribution through production distortion or consumption distortion can Pareto-improve welfare and that the two theorems do not necessarily hold when different factors are imperfect...

  Background: Smoking imposes considerably high economic costs both on the healthcare system as well as on a country as a whole. This study was aimed at systematically reviewing the currently published literature on the direct and indirect costs associated with smoking globally.    Methods: A systematic review was performed on systematically searched articles from PubMed ...