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- W1954131462 abstract "This paper is aimed to see the extent of match/mismatch of theory and practice in countries Canada, Switzerland, Australia, Germany and Ethiopia. There is a big discrepancy between what the theory suggest and what the practice shows the ground realities in the selected countries. None of these countries fully meet the principle forwarded by either theory. However, as compared to others, the practice of tax assignment in Canada, Switzerland and Ethiopia by far are close to the theory in terms of regional tax autonomy and determining specific tax rate and administration. On the contrary, Germany has a more centralized and uniform tax system where the power of Lander governments merely assigned to collect their own and the federal tax." @default.
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- W1954131462 date "2015-01-01" @default.
- W1954131462 modified "2023-09-24" @default.
- W1954131462 title "Tax Assignment: Theory Nexus Practice in Australia, Canada, Germany, Ethiopia and Switzerland: Review" @default.
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