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Taxing the Financial Sector : : Concepts, Issues, and Practice / / Howell Zee
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
Opac: Controlla la disponibilità qui
Taxing the Financial Sector : : Concepts, Issues, and Practice / / Howell Zee
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
Opac: Controlla la disponibilità qui
Temas actuales de derecho tributario [[recurso electronico]] / Dirigido por Eusebio González García; Coordinado por Pollyana Vilar Mayer
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
Opac: Controlla la disponibilità qui
Theorie und Politik der Personalsteuern
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
Opac: Controlla la disponibilità qui
Theorie und Politik der Personalsteuern : Eine Kritik ihrer Einkommens- und Vermoegensbegriffe mit Blick auf die Leistungsfaehigkeitstheorie
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
Opac: Controlla la disponibilità qui
Theorie und Politik der Personalsteuern
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
Opac: Controlla la disponibilità qui
The theory of taxation and public economics [[electronic resource] /] / Louis Kaplow
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
Opac: Controlla la disponibilità qui
The theory of taxation and public economics [[electronic resource] /] / Louis Kaplow
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
Opac: Controlla la disponibilità qui
The theory of taxation and public economics [[electronic resource] /] / Louis Kaplow
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
Opac: Controlla la disponibilità qui
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
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
Opac: Controlla la disponibilità qui

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