Emergence, Growth and Mobility of European Competence on Direct Tax Regime: An Analytical and Evolutionary Review

2015 ◽  
Author(s):  
Shafi U Khan Niazi
Keyword(s):  
Direct Tax

Direct Tax

2020 ◽  
Vol 55 (5) ◽  
pp. 114
Author(s):  
Anon Anon
Keyword(s):  
Direct Tax

Why Carbon Pricing Is Appealing

2018 ◽  
pp. 1-12
Author(s):  
Barry G. Rabe
Keyword(s):  
United States ◽  
Fossil Fuels ◽  
Cost Effective ◽  
Carbon Price ◽  
The United States ◽  
Carbon Taxes ◽  
Excise Taxes ◽  
Effective Manner ◽  
Reduce Emissions ◽  
Direct Tax

The use of taxes to elevate the price of popular commodities in order to reduce consumption and risks related to use did not originate with carbon taxes. Excise taxes on tobacco have been used aggressively by governments in the United States and beyond in recent decades to achieve significant reductions in smoking. Fossil fuel use has long been deemed by diverse economists as a viable target for a sequel, leading to innumerable reports and scholarly arguments making the case for a carbon price. This can take the form of either a direct tax on the carbon content of fossil fuels or a cap-and-trade system that allows for purchase of rights to release emissions at a price. Both are thought to offer effective paths to reduce emissions in a cost-effective manner.

scholarly journals Detection of Anomalies in Accounting Data Using Benford’s Law: Evidence from India

2016 ◽  
Vol 4 (1) ◽  
pp. 123 ◽  
Author(s):  
Ramesh Chandra Das ◽  
Chandra Sekhar Mishra ◽  
Prabina Rajib
Keyword(s):  
Business Group ◽  
Financial Accounting ◽  
Benford’S Law ◽  
Accounting Data ◽  
Large Size ◽  
Indian Context ◽  
Fixed Assets ◽  
Benford's Law ◽  
Initial Results ◽  
Direct Tax

This study uses the financial accounting data to examine if they depart from Benford’s Law. Using large sample of Indian public listed companies, the study conducts an analysis of the “first digit analysis”, “second digit analysis”, and “first two digit analysis “of test variables such as total assets, receivables, fixed assets, property, plant and equipment, inventory, current assets, current liabilities, sales, selling and distribution expenses, cost of goods sold, cash, EBIT, direct tax, indirect tax. The initial results find that most of the variables have significant deviation from Benford’s Law distribution. Further analyses indicate that business group firms indulge more data anomalies than standalone firms and small size firms have more data anomalies than large size firms in Indian context.

How Effective Are Canada's Direct Tax Incentives for R and D?

1985 ◽  
Vol 11 (2) ◽  
pp. 241 ◽  
Author(s):  
Edwin Mansfield ◽  
Lorne Switzer
Keyword(s):  
Tax Incentives ◽  
R And D ◽  
Direct Tax

The Boundaries of Sovereignty: The ECJ’s Controversial Role Applying Internal Market Law to Direct Tax Measures

2007 ◽  
Vol 9 ◽  
pp. 287-311
Author(s):  
Suzanne Kingston
Keyword(s):  
Internal Market ◽  
Free Movement ◽  
Movement Rules ◽  
Direct Tax

It is safe to say that any description of tax as ‘exciting’ tends to be greeted with at least mild scepticism by non-tax specialists. Yet the ECJ’s role applying the Treaty free movement rules in the direct tax sphere is one of the most exciting, controversial and seemingly intractable areas of ECJ competence at present. This paper seeks to demonstrate why no Community lawyer should miss out on the drama unfolding in Luxembourg.

scholarly journals The South African tax mix and economic growth

2014 ◽  
Vol 8 (2) ◽  
pp. 201-210 ◽  
Author(s):  
AH De Wet ◽  
NJ Schoeman ◽  
SF Koch
Keyword(s):  
Economic Growth ◽  
Fiscal Policy ◽  
South African ◽  
Government Spending ◽  
Government Expenditure ◽  
Indirect Taxation ◽  
Size Of Government ◽  
Direct Taxation ◽  
The Impact ◽  
Direct Tax

The research reported in this paper suggests that government fiscal policy can influence economic growth through alterations in the tax mix and the overall size of government spending.   The authors estimate the impact on economic growth of changes in fiscal policy via government expenditure, direct taxation and indirect taxation.  The results show that economic growth is negatively affected by increases in the size of government, as reflected in its expenditures and direct tax revenues, although significant indirect tax effects are not found.     

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