FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W1753646960> ?p ?o ?g. }

• W1753646960 abstract "Abstract: conducted research is focused on a study of the process of tax integration in European countries. The main stages of tax cooperation and key achievements of tax collaboration are summarized. Investigation of the re-sults of the tax integration allowed to confirm existence of permanent convergence of tax systems in Europe as the legislative and the practical level. Keywords: tax cooperation, tax harmonization, European union, tax convergence Intensification of globalization processes on the current stage of economic relationship development creates a basis for cross-country tax cooperation. Particularly relevant tax collaboration gets in Europe which ultimately leads to the tax laws harmonization and tax systems convergence. The neces -sity of tax cooperation in European country caused by objec -tive conditions such as improvement of competitiveness of European economies in the confrontation other centers of the global economy, increasing the attractiveness of tax com-petition, especially for poorer countries, minimization of tax offenses and corruption schemes. Taking into consideration above arguments, investigation of tax cooperation develop-ment in Europe and its main consequences is relevant.First of all is necessary to research the evolution of tax co -operation process in European country. In this context should pay attention to the research conducted by A.Pogorletskii. Author identified four stages of cross-country tax collabora-tion:1 stage (second half of XIX century — 1913) — emerg-ing of cross-country cooperation in the prevention of interna -tional double taxation of income and property. Development of conclusion of international tax treaties (the first agreement was signed in 1843 between France and Belgium).2 stage (1919–1945) — creation of the Finance Commit -tee of the League of Nations (1920), which proposed the own criteria of identification the place of taxation. Preparation of the first model tax convention.3 stage (late 1940s — mid 1990s) — preparation of the OECD and the United Nations Model Tax Convention. The signing of the Multilateral tax agreement of the Council for Mutual Economic Assistance. The beginning of the process of European tax coordination.4 stage (late 1990s — nowadays) — starting of interna-tional coordination of taxation of ecommerce transactions. -Interstate cooperation in opposition to destructive tax compe-tition. Start of harmonization of direct taxes in the EU coun-tries [6, 66].Important step in the development of European tax in-tegration is the creation the Intra-European Organisation of Tax Administrations (IOTA) in 1996 — an international organization that provides support and cooperation of tax administrations according to their individual needs. The full members of IOTA are tax authority of European countries. The tax services for non-European countries can become as-sociated membership. For nowadays IOTA unites 46 full and associated members.The main purpose of the IOTA is to encourage multilat-eral assistance, exchange of information and cooperation be-tween members through a permanent forum for tax authority, training, organization of conferences, seminars, publications, technical assistance on the principles of transparency, innova -tion, professionalism and international position.The results of IOTA activity on 2013 are 23 organized events that include 5 case study workshops, 13 workshops, 2 area group meetings and 3 forums. The main topics of these events are the development of e-tax administration strategy, increasing of tax audit efficiency, avoidance of tax evasion, re-ducing tax administration costs [4].The latest achievement towards the development Euro-pean tax collaboration is the agreement of a draft EU Direc-" @default.
• W1753646960 created "2016-06-24" @default.
• W1753646960 creator A5022183172 @default.
• W1753646960 creator A5030815052 @default.
• W1753646960 creator A5032875222 @default.
• W1753646960 creator A5034589906 @default.
• W1753646960 creator A5084356073 @default.
• W1753646960 creator A5087832379 @default.
• W1753646960 date "2014-01-01" @default.
• W1753646960 modified "2023-09-28" @default.
• W1753646960 title "Tax integration in European countries: development and consequences" @default.
• W1753646960 hasPublicationYear "2014" @default.
• W1753646960 type Work @default.
• W1753646960 sameAs 1753646960 @default.
• W1753646960 citedByCount "0" @default.
• W1753646960 crossrefType "journal-article" @default.
• W1753646960 hasAuthorship W1753646960A5022183172 @default.
• W1753646960 hasAuthorship W1753646960A5030815052 @default.
• W1753646960 hasAuthorship W1753646960A5032875222 @default.
• W1753646960 hasAuthorship W1753646960A5034589906 @default.
• W1753646960 hasAuthorship W1753646960A5084356073 @default.
• W1753646960 hasAuthorship W1753646960A5087832379 @default.
• W1753646960 hasConcept C100001284 @default.
• W1753646960 hasConcept C105639569 @default.
• W1753646960 hasConcept C111326686 @default.
• W1753646960 hasConcept C113216237 @default.
• W1753646960 hasConcept C144133560 @default.
• W1753646960 hasConcept C155202549 @default.
• W1753646960 hasConcept C162324750 @default.
• W1753646960 hasConcept C18547055 @default.
• W1753646960 hasConcept C193681711 @default.
• W1753646960 hasConcept C2776082968 @default.
• W1753646960 hasConcept C2776462828 @default.
• W1753646960 hasConcept C2910001868 @default.
• W1753646960 hasConcept C51303962 @default.
• W1753646960 hasConcept C514942387 @default.
• W1753646960 hasConcept C551662922 @default.
• W1753646960 hasConcept C55214782 @default.
• W1753646960 hasConceptScore W1753646960C100001284 @default.
• W1753646960 hasConceptScore W1753646960C105639569 @default.
• W1753646960 hasConceptScore W1753646960C111326686 @default.
• W1753646960 hasConceptScore W1753646960C113216237 @default.
• W1753646960 hasConceptScore W1753646960C144133560 @default.
• W1753646960 hasConceptScore W1753646960C155202549 @default.
• W1753646960 hasConceptScore W1753646960C162324750 @default.
• W1753646960 hasConceptScore W1753646960C18547055 @default.
• W1753646960 hasConceptScore W1753646960C193681711 @default.
• W1753646960 hasConceptScore W1753646960C2776082968 @default.
• W1753646960 hasConceptScore W1753646960C2776462828 @default.
• W1753646960 hasConceptScore W1753646960C2910001868 @default.
• W1753646960 hasConceptScore W1753646960C51303962 @default.
• W1753646960 hasConceptScore W1753646960C514942387 @default.
• W1753646960 hasConceptScore W1753646960C551662922 @default.
• W1753646960 hasConceptScore W1753646960C55214782 @default.
• W1753646960 hasLocation W17536469601 @default.
• W1753646960 hasOpenAccess W1753646960 @default.
• W1753646960 hasPrimaryLocation W17536469601 @default.
• W1753646960 isParatext "false" @default.
• W1753646960 isRetracted "false" @default.
• W1753646960 magId "1753646960" @default.
• W1753646960 workType "article" @default.