Taxing the Financial Sector : : Concepts, Issues, and Practice / / Howell Zee |
Autore | Zee Howell |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2004 |
Descrizione fisica | 1 online resource (viii, 85 pages) : illustrations |
Collana | Books |
Soggetto topico |
Fiscal policy
Insurance - Taxation Securities - Taxation Financial instruments - Taxation Financial institutions - Taxation Value-added tax Insurance Macroeconomics Public Finance Taxation Industries: Financial Services Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Financial Institutions and Services: Government Policy and Regulation Personal Income, Wealth, and Their Distributions Insurance Companies Actuarial Studies Business Taxes and Subsidies Finance Public finance & taxation Insurance & actuarial studies Pensions Financial services Personal income Income tax systems National accounts Financial institutions Taxes Income Financial services industry Income tax Spendings tax |
ISBN |
1-4623-9252-0
1-4519-9558-X 1-283-53705-2 9786613849502 1-4519-4455-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Banks / John Isaac Insurance companies / Robin Oliver Securities companies, investment funds, and pension funds / John King Innovative financial instruments / Howell H. Zee Financial services and the value-added tax / Alan Schenk and Howell H. Zee Securities transactions / John King |
Record Nr. | UNINA-9910780752003321 |
Zee Howell | ||
Washington, D.C. : , : International Monetary Fund, , 2004 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Taxing the Financial Sector : : Concepts, Issues, and Practice / / Howell Zee |
Autore | Zee Howell |
Edizione | [1st ed.] |
Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2004 |
Descrizione fisica | 1 online resource (viii, 85 pages) : illustrations |
Collana | Books |
Soggetto topico |
Fiscal policy
Insurance - Taxation Securities - Taxation Financial instruments - Taxation Financial institutions - Taxation Value-added tax Insurance Macroeconomics Public Finance Taxation Industries: Financial Services Pension Funds Non-bank Financial Institutions Financial Instruments Institutional Investors Financial Institutions and Services: Government Policy and Regulation Personal Income, Wealth, and Their Distributions Insurance Companies Actuarial Studies Business Taxes and Subsidies Finance Public finance & taxation Insurance & actuarial studies Pensions Financial services Personal income Income tax systems National accounts Financial institutions Taxes Income Financial services industry Income tax Spendings tax |
ISBN |
1-4623-9252-0
1-4519-9558-X 1-283-53705-2 9786613849502 1-4519-4455-1 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Banks / John Isaac Insurance companies / Robin Oliver Securities companies, investment funds, and pension funds / John King Innovative financial instruments / Howell H. Zee Financial services and the value-added tax / Alan Schenk and Howell H. Zee Securities transactions / John King |
Record Nr. | UNINA-9910821782103321 |
Zee Howell | ||
Washington, D.C. : , : International Monetary Fund, , 2004 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Temas actuales de derecho tributario [[recurso electronico]] / Dirigido por Eusebio González García; Coordinado por Pollyana Vilar Mayer |
Autore | González García Eusebio |
Pubbl/distr/stampa | Barcelona, : Bosch Editor, 2005 |
Descrizione fisica | 1 online resource (386 p.) |
Soggetto topico |
Derecho
Tributación Taxation Law |
Soggetto genere / forma | Electronic books. |
ISBN | 1-5129-1424-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | spa |
Nota di contenuto |
Temas actuales de derecho tributario; Página Legal; Índice; Prólogo; Capítulo I.- Aspectos semióticos y éticos de la nueva ley general tributaria (Ley 58/2003, de 17 de diciembre) en el sistema fiscal español.; I. Consideraciones iniciales: la justicia impositiva y sus fundamentos generales en el marco constitucional; II. El génesis de la LGT española: un compromiso ético con la ciudadanía; III. Los conceptos nucleares (substanciales) y las fuentes normativas en la LGT; IV. Aplicación de las normas tributarias: las bases propuestas en la LGT
V. Hermenéutica de las normas tributarias: algunas notas sobre el arquetipo de la LGTVI. Conflicto aplicativo de las normas tributarias: fraude fiscal, el fraude de ley y la simulación. Análisis crítico de la LGT en función de...; VII. Conclusiones; VIII. Bibliografía; Capítulo II.- El papel de la jurisprudencia constitucional en el principio de reserva de Ley en materia tributaria; I. Introducción; II. La reserva de Ley en materia tributaria; III. Relatividad o flexibilización de la reserva de Ley; IV. Elementos estructurales del tributo sometidos a la reserva de ley 1. La creación ex novo tributo2. La reserva de ley en el establecimiento de los elementos esenciales del tributo.; V. La vigencia del principio de reserva de ley en el actual Estado de Derecho; VI. La materia reservada a la ley como límite a la utilización del Decreto-ley; VII. Conclusiones; VIII. Bibliografía; Capítulo III.- Reflexiones sobre el conflicto en la aplicación de la norma en la Ley general tributaria; I. Introducción.; II. Diferencias conceptuales; III. Elusión como fenómeno jurídico.; IV. Teorías del fraude a la ley tributaria; 1. Autonomía o no de la figura del Fraude a la ley V. Fraude a la ley y figuras afines1. Fraude a ley y economía de opción; 2. Fraude a la ley y Evasión fiscal; VI. La institución del fraude a la ley en el Derecho español; 1. El fraude a la ley en la actual Ley General Tributaria; 2. Régimen jurídico frente al fraude a la ley en materia tributaria; 2.1. Medidas específicas contra el fraude a la ley; 2.2. Formulación de una cláusula general antielusiva; 3. El expediente especial de declaración del fraude a la ley; VII. Conclusiones; VIII. Bibliografía Capítulo IV.- El recargo por declaración extemporánea sin requerimiento previo. Su naturaleza jurídicaIntroducción; I. Breve referencia a la evolución histórica; II. El recargo tributario: Concepto y Tipología; 1. Concepto; 2. Tipología; a) Recargos de Naturaleza Tributaria; b) Recargos de Naturaleza Indemnizatoria.; c) Recargos de Naturaleza Sancionadora o Penal; d) Recargos de Naturaleza Mixta; III. El recargo extemporáneo sin requerimiento previo.; 1. Naturaleza jurídica; 1.1. Naturaleza resarcitoria; 1.2. Naturaleza sancionadora; 2. Nuestra postura; IV. Conclusiones; V. Bibliografía Capítulo V.- La tutela judicial efectiva en Derecho tributario |
Record Nr. | UNINA-9910672149303321 |
González García Eusebio | ||
Barcelona, : Bosch Editor, 2005 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Theorie und Politik der Personalsteuern |
Autore | Hessler Heinz |
Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
Descrizione fisica | 1 online resource (719) |
Soggetto topico |
Economic theory & philosophy
Labour economics Political economy Taxation Commercial law |
ISBN | 9783820497250 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Altri titoli varianti | Finanzwissenschaftliche Schriften vol. 31 |
Record Nr. | UNINA-9910306605603321 |
Hessler Heinz | ||
Bern, : Peter Lang International Academic Publishers, 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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Theorie und Politik der Personalsteuern : Eine Kritik ihrer Einkommens- und Vermoegensbegriffe mit Blick auf die Leistungsfaehigkeitstheorie |
Autore | Hessler Heinz |
Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishing Group, 2018 |
Descrizione fisica | 1 electronic resource (719 p.) |
Collana | Finanzwissenschaftliche Schriften |
Soggetto topico |
Economic theory & philosophy
Labour economics Political economy Taxation Commercial law |
Soggetto non controllato |
Blick
Eine Einkommens Hessler ihrer Kritik Leistungsfähigkeitstheorie Personalsteuern Politik Theorie Vermögensbegriffe |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Record Nr. | UNINA-9910563193203321 |
Hessler Heinz | ||
Bern, : Peter Lang International Academic Publishing Group, 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
Theorie und Politik der Personalsteuern |
Autore | Hessler Heinz |
Pubbl/distr/stampa | Bern, : Peter Lang International Academic Publishers, 2018 |
Descrizione fisica | 1 online resource (719) |
Soggetto topico |
Economic theory & philosophy
Labour economics Political economy Taxation Commercial law |
ISBN | 9783820497250 |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | ger |
Altri titoli varianti | Finanzwissenschaftliche Schriften vol. 31 |
Record Nr. | UNINA-9910765883403321 |
Hessler Heinz | ||
Bern, : Peter Lang International Academic Publishers, 2018 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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The theory of taxation and public economics [[electronic resource] /] / Louis Kaplow |
Autore | Kaplow Louis |
Edizione | [Course Book] |
Pubbl/distr/stampa | Princeton, N.J., : Princeton University Press, c2008 |
Descrizione fisica | 1 online resource (495 p.) |
Disciplina | 336.2001 |
Soggetto topico |
Finance, Public
Taxation Income tax Welfare economics Distributive justice |
Soggetto genere / forma | Electronic books. |
ISBN |
1-283-25603-7
9786613256034 1-4008-3922-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Framework. An integrated view; The social objective -- Optimal taxation. Optimal income taxation; Elaboration and extensions; Income and commodity taxation -- Government expenditures. Transfer payments; Goods and services -- Additional aspects of taxation. Taxation of capital; Taxation of transfers; Taxation and social security; Taxation of families -- Distributive justice and social welfare. Welfare; Social welfare function; Other normative criteria. |
Record Nr. | UNINA-9910456706503321 |
Kaplow Louis | ||
Princeton, N.J., : Princeton University Press, c2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The theory of taxation and public economics [[electronic resource] /] / Louis Kaplow |
Autore | Kaplow Louis |
Edizione | [Course Book] |
Pubbl/distr/stampa | Princeton, N.J., : Princeton University Press, c2008 |
Descrizione fisica | 1 online resource (495 p.) |
Disciplina | 336.2001 |
Soggetto topico |
Finance, Public
Taxation Income tax Welfare economics Distributive justice |
ISBN |
1-283-25603-7
9786613256034 1-4008-3922-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Framework. An integrated view; The social objective -- Optimal taxation. Optimal income taxation; Elaboration and extensions; Income and commodity taxation -- Government expenditures. Transfer payments; Goods and services -- Additional aspects of taxation. Taxation of capital; Taxation of transfers; Taxation and social security; Taxation of families -- Distributive justice and social welfare. Welfare; Social welfare function; Other normative criteria. |
Record Nr. | UNINA-9910781762903321 |
Kaplow Louis | ||
Princeton, N.J., : Princeton University Press, c2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
|
The theory of taxation and public economics [[electronic resource] /] / Louis Kaplow |
Autore | Kaplow Louis |
Edizione | [Course Book] |
Pubbl/distr/stampa | Princeton, N.J., : Princeton University Press, c2008 |
Descrizione fisica | 1 online resource (495 p.) |
Disciplina | 336.2001 |
Soggetto topico |
Finance, Public
Taxation Income tax Welfare economics Distributive justice |
ISBN |
1-283-25603-7
9786613256034 1-4008-3922-X |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Framework. An integrated view; The social objective -- Optimal taxation. Optimal income taxation; Elaboration and extensions; Income and commodity taxation -- Government expenditures. Transfer payments; Goods and services -- Additional aspects of taxation. Taxation of capital; Taxation of transfers; Taxation and social security; Taxation of families -- Distributive justice and social welfare. Welfare; Social welfare function; Other normative criteria. |
Record Nr. | UNINA-9910823425403321 |
Kaplow Louis | ||
Princeton, N.J., : Princeton University Press, c2008 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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To amend and reenact certain sections of "An Act To Provide a Civil Government for Porto Rico, and for Other Purposes". June 3, 1926. -- Committed to the Committee of the Whole House on the State of the Union and ordered to be printed |
Pubbl/distr/stampa | [Washington, D.C.] : , : [U.S. Government Printing Office], , 1926 |
Descrizione fisica | 1 online resource (3 pages) |
Altri autori (Persone) | KiessEdgar Raymond <1875-1930> (Republican (PA)) |
Collana |
House report / 69th Congress, 1st session. House
[United States congressional serial set] |
Soggetto topico |
Government securities
Legislative amendments Taxation Territories and possessions |
Soggetto genere / forma | Legislative materials. |
Formato | Materiale a stampa |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910716103803321 |
[Washington, D.C.] : , : [U.S. Government Printing Office], , 1926 | ||
Materiale a stampa | ||
Lo trovi qui: Univ. Federico II | ||
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