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Le droit fiscal de l’Union européenne prévoit deux modalités d’intégration des fiscalités nationales : l’intégration négative, qui suppose l’interdiction des restrictions fiscales à la libre circulation des marchandises, la prohibition des restrictions fiscales à la libre circulation des personnes, des services et des capitaux, et l’encadrement des aides d’État sous forme fiscale ; et l’intégration positive, qui passe par l’harmonisation des droits fiscaux nationaux, l’élimination des doubles impositions, et la coopération administrative et politique en matière fiscale. Parce que la construction de l’Europe fiscale devient plus technique et plus complexe, le présent Manuel de droit fiscal de l’Union européenne reprend exactement la structure du traité de Droit fiscal de l’Union européenne dont la troisième édition a été publiée en 2022. Il entend le résumer et le simplifier au profit des lecteurs qui veulent aller à l’essentiel, tout en développant les questions d’actualité. [Source : publisher's website]

Droit fiscal (droit européen) --- Politique fiscale --- Impôt --- droit fiscal international --- droit de l'UE-droit national --- taxe à l'exportation --- libre circulation des capitaux --- politique fiscale --- BPB9999 --- E-books --- Taxation --- Fiscal policy --- Intergovernmental fiscal relations --- Droit fiscal --- Relations fiscales intergouvernementales --- Law and legislation

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Droit fiscal (droit européen) --- Politique fiscale --- Impôt

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This thesis answers the research question “Which factors influence individual-level attitudes towards gender norms in developed and developing countries?”. A question that needs attention given that gender inequality prevails everywhere: in developing countries, where for example experts warn gender-based violence is increasing in conflicts. But also, in developed countries anti-feminist values are on the rise, as for example in the USA with the overturning of abortion laws in 2022. The prejudices we hold towards men and women make up an integral part of the issue of persisting gender inequality. By identifying factors that have a significant impact on our attitudes towards gender norms, the right policies can be taken to counter gender inequality. The academic research on this issue mainly focusses on developed countries. Little is known about what influences attitudes towards gender in developing countries. This is caused by a lack of data about attitudes towards gender. The thesis deals with this research gap and adds data from both developed and developing countries to one sample and studies how attitudes towards gender are influenced worldwide. It makes use of the most recent data (2022) of the World Values Survey, which incorporates 64 countries from all over the world and asks multiple questions about attitudes towards gender. After a review of the literature, four hypotheses are developed. With a multilevel model analysis, this thesis answers the four hypotheses and thus also the research question. First, it becomes clear that with this worldwide sample, the factors of ‘age’, ‘gender’, ‘education, ‘progressive view’, ‘news and information intake’, ‘domicile’ and ‘religiosity’ all have a significant influence on a person’s attitude towards gender norms. These results are in accordance with the existing research that was conducted in developed countries. Yet, against the expectations in, the variable of ‘being a part of the labour force’ does not have a significant impact on predicting gender equality. This might be caused by divergent impacts of globalisation on different parts of the world. The literature on developing countries suggested that globalisation implied more employment in low-wage jobs. Consequently, women in developing countries still have less opportunities to become financially independent and are less included in higher skilled, emancipatory labour circumstances. The thesis also recognises the importance of between-country differences. A calculation of the Intraclass Coefficient shows that 33% of the variance in explaining attitudes towards gender norms is influenced by country-level explanations. In other words, matters such as the economy and cultural norms of a country influence an individual’s attitude towards gender as well. This reaffirms that it is relevant to take as many different countries as possible into account when studying gender (in)equality. The results of testing for the second hypothesis, confirm that the higher the score on the Human Development Index (HDI), the more progressive the answers of the participants are vis-à-vis gender norms. Finally, the two last hypotheses revolve around which factors significantly differ across countries. The results suggest that ‘religiosity’ and ‘being a part of the labour force’ have a substantially different impact, depending on the country. It is therefore warranted to further study the dynamics of both factors in different countries.