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
Tax is very important to the whole country, so a scientific tax predictive model is needed. This paper introduces the theory of the cloud model. On this basis, it presents a cloud neural network, and analyzes the main...Tax is very important to the whole country, so a scientific tax predictive model is needed. This paper introduces the theory of the cloud model. On this basis, it presents a cloud neural network, and analyzes the main factors which influence the tax revenue. Then if proposes a tax predictive model based on the cloud neural network. The model combines the strongpoints of the cloud model and the neural network. The experiment and simulation results show the effectiveness of the algorithm in this paper.展开更多
In this paper, we consider the dual risk model in which periodic taxation are paid according to a loss-carry-forward system and dividends are paid under a threshold strategy. We give an analytical approach to derive t...In this paper, we consider the dual risk model in which periodic taxation are paid according to a loss-carry-forward system and dividends are paid under a threshold strategy. We give an analytical approach to derive the expression of gδ(u) (i.e. the Laplace transform of the first upper exit time). We discuss the expected discounted tax payments for this model and obtain its corresponding integro-differential equations. Finally, for Erlang (2) inter-innovation distribution, closedform expressions for the expected discounted tax payments are given.展开更多
In this paper we consider the Markov-dependent risk model with tax payments in which the claim occurrence, the claim amount as well as the tax rate are controlled by an irreducible discrete-time Markov chain. Systems ...In this paper we consider the Markov-dependent risk model with tax payments in which the claim occurrence, the claim amount as well as the tax rate are controlled by an irreducible discrete-time Markov chain. Systems of integro-differential equations satisfied by the expected discounted tax payments and the non-ruin probability in terms of the ruin probabilities under the Markov-dependent risk model without tax are established. The analytical solutions of the systems of integro-differential equations are also obtained by the iteration method.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Tax is very important to the whole country, so a scientific tax predictive model is needed. This paper introduces the theory of the cloud model. On this basis, it presents a cloud neural network, and analyzes the main factors which influence the tax revenue. Then if proposes a tax predictive model based on the cloud neural network. The model combines the strongpoints of the cloud model and the neural network. The experiment and simulation results show the effectiveness of the algorithm in this paper.
文摘In this paper, we consider the dual risk model in which periodic taxation are paid according to a loss-carry-forward system and dividends are paid under a threshold strategy. We give an analytical approach to derive the expression of gδ(u) (i.e. the Laplace transform of the first upper exit time). We discuss the expected discounted tax payments for this model and obtain its corresponding integro-differential equations. Finally, for Erlang (2) inter-innovation distribution, closedform expressions for the expected discounted tax payments are given.
基金Supported by the National Natural Science Foundation of China(11401498)the Fundamental Research Funds for the Central Universities(WUT:2015IVA066)
文摘In this paper we consider the Markov-dependent risk model with tax payments in which the claim occurrence, the claim amount as well as the tax rate are controlled by an irreducible discrete-time Markov chain. Systems of integro-differential equations satisfied by the expected discounted tax payments and the non-ruin probability in terms of the ruin probabilities under the Markov-dependent risk model without tax are established. The analytical solutions of the systems of integro-differential equations are also obtained by the iteration method.
