Tax Base Research Papers - Academia.edu (original) (raw)

GST is one of the revolutionary changes in the indirect taxation system of India since its independence. The main objective behind implementing it is to avoid the duplication of taxes. The focus is on one nation one tax. Further, it aims at increasing the tax base. Real estate sector in India is expected to grow 12% annually till 2020. Also, real estate sector is going through structural reforms with the implementation of new acts and norms. The government of India is focusing on affordable housing programs so that it can achieve its target of providing houses to all by 2022. This paper aims to study the impact of GST on real estate sector of India. In addition to that this paper aims at understanding the effect of taxes that were levied earlier and effect of GST on Real Estate in the present scenario. Niraj Dhar Dubey | Dr Devesh Kumar | Sitaram Pandey"An Enquiry Into the Effect of GST on Real Estate Sector of India" Published in International Journal of Trend in Scientif...

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- Real Estate, Affordable Housing, GST, Tax Base

The paper deals with the problem of tax competition in the EU and its possible effect on tax policies. It includes a review of selected theoretical assumptions as well as an empirical analysis of available data. We focus our attention on corporate taxes, because of higher tax base mobility and the lack of almost any tax harmonization up to now. However, corporate tax harmonization is currently being intensively discussed question in EU. The time series analyses, as well as panel data regression, were used. On one hand, the results suggest that there is no evidence for spontaneous tax coordination caused by tax competition across all EU countries. On the other hand, we find evidence for interactions in the setting of corporate tax rates between neighbouring countries. A higher corporate tax rate in neighbouring countries generally implies a higher tax rate in the country itself. Our results also suggest that the level of corporate tax rate in the country could be also partly influenc...

- by Jan Hunady
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- Taxation, Tax reform, Tax Policy, International Tax Policy

Desde la instauración en 1919 del usualmente denominado impuesto municipal de plusvalía hasta la entrada vigor de la Ley reguladora de las Haciendas Locales de 1988, la determinación del incremento de valor como elemento integrante de su hecho y base imponible había generado muchos problemas, pero todos esencialmente eran de adecuación de las Ordenanzas fiscales a la ley. En cambio, tras la entrada en vigor de la citada Ley de 1988, los principales problemas que se han presentado son de adecuación de la ley a la Constitución. Tanto ello es así, que en 2017 el TC ha dictado doctrina declarando la inconstitucionalidad parcial del impuesto. Se da empero la circunstancia que se ha generado otro problema, cual es el de la concreción de los efectos de semejante declaración parcial de inconstitucionalidad. Dadas las dudas que ello plantea, el TS ha dictado en 2018 una sentencia por la que se interpretan algunos aspectos básicos de la doctrina constitucional.
/ Since the establishment in 1919 of the municipal capital gain tax until the approval of the Law regulating the Local Treasuries of 1988, the determination of the increase in value as an integral element of its chargeable event and tax base had generated many problems, but all were of adaptation of the tax Ordinances to the law. Instead, after the approval of the 1988 Law, the main problems that have arisen are the adaptation of the law to the Constitution. So that, in 2017 the constitutional Court has established doctrine declaring the partial unconstitutionality of the tax. This circumstance, however, has generated another problem, which is the concretion of the effects of this partial declaration of unconstitutionality. In view of the doubts that this generates, the Supreme Court has issued in 2018 a judgment interpreting some basic aspects of constitutional doctrine.

- by Douglas Bamford
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- Taxation, Tax reform, Tax Policy, International Taxation

У статті досліджено сутність оподатковуваного доходу для цілей персонального прибуткового оподаткування та визначено основні
фактори регулятивної ефективності персонального прибуткового податку. Здійснено порівняльний аналіз баз оподаткування
персонального прибуткового податку в державах – членах ЄС та Україні, що дозволило оцінити його стан та визначити перспективи
вдосконалення бази оподаткування ПДФО.
The article deals with the essence of taxable income for the purposes of personal income taxation and the main factors that affect the regulatory
effectiveness of the personal income tax. Also the comparative analysis of tax bases of personal income tax in the EU Member States and Ukraine was conducted, allowing to assess its situation and prospects of improvement of tax base of personal income tax in Ukraine.

- by Lina Zadorozhnia
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- Personal Income Taxation, Personal Income Tax, Tax Base
- by Hans-Georg Petersen
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- Poverty, Life Cycle Assessment, Human Capital, Income Taxation

The article is devoted to the current problem of introduction and effective functioning of the process of financial decentralization as a key factor in the socio-economic development of territorial entities. It has been found that the problem of creating and implementing effective mechanisms for solving the problem of financial differentiation is one of the most important areas of building effective social and economic policies in the context of the spread of innovative forms of public administration at the local level. There are generalized scientific works on the socio-economic development of territorial entities of Ukraine, given an author's interpretation of this concept in the article. Approaches to the definition of financial decentralization have been systematized and a clarified definition has been provided. The general directions of the introduction and functioning of the institute of financial decentralization are justified. The advantages and disadvantages of the financial decentralization process are identified both for the state as a whole and for a separate territorial entity. A universal system for the functioning of the financial decentralization process has been established, which consists of interconnected subsystems that function on the basis of sustainability and feedback. Quantitative analyses have been performed by the means of constructing an integral indicator. Proposals on directions of improvement of financial decentralization process in modern conditions of Ukraine are presented. It was concluded that the improvement subsystem is a key factor in the success of the entire financial decentralization system by providing continuous feedback for other subsystems for the continuous introduction of new ideas, technologies, and models for managing this process.