Het Interdepartementale Beleidsonderzoek (IBO) Agrosector heeft behoefte aan inzicht in de werking van de fiscale faciliteiten voor de agrosector en in de effecten van mogelijke aanpassingen daarvan. Doelstelling van dit project is om de IBO-werkgroep Agrosector inzicht te bieden in de effecten van het draaien aan knoppen van de fiscale regelingen, met name het afschaffen ervan.
Detailed comparative analysis of basic lines of agrarian transformations in China and Russia has been done, its results have been analysed. Not only conceptual differences of the agrarian policy in those countries are demonstrated, but also consequences of concrete political decisions for the development of the branch. The differences are stipulated mainly by two groups of factors.
This study focuses on the tax system for
non-subsurface users in Kazakhstan. It takes as given the
tax reform package that the authorities and stakeholders are
designing, but proposes a number of additional steps to be
taken over the next 2-3 years aimed at maximizing the
Paying Taxes 2014 looks at tax regimes
in 189 economies as part of the Doing Business series. The
period covered by the study, 2004 to 2012, has seen the end
of a sustained period of economic growth, a severe recession
and a slow recovery. Governments continue to be under the
The tax-at-a-glance provides an overview
of the tax policy and tax administration system as well as
main trends in tax reform for each Europe and Central Asia
(ECA) country. In the ECA region, two historic transitions
since 1990 (a political transition from totalitarianism
Property taxation has a long history of implementation in Dar es Salaam; yet Local Government Authorities (LGAs) ability to raise revenue through property tax has remained low. This article examines various initiatives by the government to develop a functional property tax system capable of generating sufficient revenue for the LGAs.
An article is devoted to the study of theoretical and methodological positions and practical issues of functioning of tax system and substantiation of proposals on the formation of an effective mechanism for direct taxation of agricultural producers.
El autor asegura que hay contradicciones flagrantes entre el discurso y la práctica del gobierno del presidente Mujica en Uruguay, poniendo como principal ejemplo que “Los principales referentes del segundo gobierno del Frente Amplio, mediante ejercicios retóricos verdaderamente admirables, intentan enmarcar sus políticas agrarias como parte de la vía al socialismo” mientras que, en la realid
The objectives of the study are to provide data which can be compared between economies on a like-for-like basis; to facilitate the benchmarking of tax systems within relevant economic and geographical groupings, which can provide an opportunity to learn from peer group economies; and to enable an in-depth analysis of the results which can be used to help identify good practices and possible re
Immovable property tax is one of the national taxes the administration of which is subjected to continuous changes. Frequent amendments to the law “On Immovable Property Tax” (1997) also evidence the mentioned changes. The procedure for tax calculation, tax base, and tax rates has been considerably changed in the course of time.
