The research paper European Tax Models is a comparative member states, taking into account the main features in light analysis of the taxation systems in the European Union of the contribution of indirect and direct t...The research paper European Tax Models is a comparative member states, taking into account the main features in light analysis of the taxation systems in the European Union of the contribution of indirect and direct taxes and social contributions to the achievement of public revenues. Theme presents a topic of great interest, both theoretically and practically, given that how to place taxes has direct repercussions on the economic development of a country, and undoubtedly influence the rules of an economy, particularly in terms of investment, labor market, and social welfare. It was considered necessary in the first part of the paper to address the conceptual elements and present the most important features of tax systems and the principles that underlie them. It was studied from a theoretical perspective and it found the European tax models as follow： Nordic, continental, Anglo-Saxon, Mediterranean, and catching-up. Then, it analyzed each fiscal European model on each member country, starting from its economic indicators, based on Eurostat data. The objective of the research paper was to present a complete picture of the structure and trends of tax level of the member states of the European Union, sorted by European tax models and the impact of taxation on economic growth and social welfare. The research has concluded that, as long as the rules of the European Union, member states are free to choose their own tax system along with their fiscal policy for economic development and having in a view of their geographical, historical, and political situation.展开更多
The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries al...The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries also contributes to VAT fraud. To examine this issue, we model some different collusive features of these frauds, on which basis we explore their effects on the international trade and the domestic market.展开更多
The reform of the tax system is the highlight and the key link of the future reform.However,the reform of the tax system cannot be accomplished in one step,and there are many difficulties,including the difficulty of c...The reform of the tax system is the highlight and the key link of the future reform.However,the reform of the tax system cannot be accomplished in one step,and there are many difficulties,including the difficulty of coordinating with the comprehensive deepening reform,improving the function of the tax system,adjusting the relationship between direct tax and indirect tax,constructing the local tax system and connecting with the tax administration,etc.The analysis of these difficulties separately helps sort out the ideas of tax reform and better promote the tax reform.展开更多
文摘The research paper European Tax Models is a comparative member states, taking into account the main features in light analysis of the taxation systems in the European Union of the contribution of indirect and direct taxes and social contributions to the achievement of public revenues. Theme presents a topic of great interest, both theoretically and practically, given that how to place taxes has direct repercussions on the economic development of a country, and undoubtedly influence the rules of an economy, particularly in terms of investment, labor market, and social welfare. It was considered necessary in the first part of the paper to address the conceptual elements and present the most important features of tax systems and the principles that underlie them. It was studied from a theoretical perspective and it found the European tax models as follow： Nordic, continental, Anglo-Saxon, Mediterranean, and catching-up. Then, it analyzed each fiscal European model on each member country, starting from its economic indicators, based on Eurostat data. The objective of the research paper was to present a complete picture of the structure and trends of tax level of the member states of the European Union, sorted by European tax models and the impact of taxation on economic growth and social welfare. The research has concluded that, as long as the rules of the European Union, member states are free to choose their own tax system along with their fiscal policy for economic development and having in a view of their geographical, historical, and political situation.
文摘The EU market＇s free circulation principle severs the VAT chain at the EU States＇ borders, thus, encouraging VAT fraud. The increased ＂transit traffic＂ from outside the EU with final destination in EU countries also contributes to VAT fraud. To examine this issue, we model some different collusive features of these frauds, on which basis we explore their effects on the international trade and the domestic market.
文摘The reform of the tax system is the highlight and the key link of the future reform.However,the reform of the tax system cannot be accomplished in one step,and there are many difficulties,including the difficulty of coordinating with the comprehensive deepening reform,improving the function of the tax system,adjusting the relationship between direct tax and indirect tax,constructing the local tax system and connecting with the tax administration,etc.The analysis of these difficulties separately helps sort out the ideas of tax reform and better promote the tax reform.
