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Belgique --- Droit fiscal --- Impôts des personnes physiques --- Impôts sur les revenus --- Assiette de l'impôt --- Calcul de l'impôt

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Het werk geeft een grondig inzicht in het overheidsoptreden en de bijhorende fiscale behandeling, en biedt een nieuwe duidelijke grondslag aan voor die behandeling: een meerlagig neutraliteitsbeginsel

État --- Administration publique --- Pouvoir de taxation --- Assiette de l'impôt --- Impôt --- Droit fiscal --- Impôts --- Administration et procédure --- État --- Assiette de l'impôt --- Impôt --- Belgique

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The goal of this edited volume is to take a hard, objective look at the many different aspects of taxing the hard-to-tax, as well as the many different approaches that have been employed around the world. In the developed and developing world, taxing certain kinds of activities, sectors, or individuals - the so-called hard-to-tax - is a challenge for governments. In the past, the practical side of this issue has received some attention, mainly from those working in the trenches of tax administration. There has also been some analytical work on such things as presumptive taxation, as well as some empirical work on measuring the hard-to-tax. However, the lessons from all of this work have been very unevenly disseminated, and there are clearly many unresolved issues. With the steady advance of such things as globalization, internet commerce, and tax shelters, the issues in taxing the hard-to-tax will become even more pressing.

Taxation. --- Tax evasion. --- Tax assessment. --- Tax collection. --- Impôt --- Fraude fiscale --- Assiette de l'impôt --- Recouvrement --- Collection of taxes --- Tax delinquency --- Taxes, Collection of --- Tax administration and procedure --- Taxpayer compliance --- Assessed valuation --- Assessment --- Assessment, Tax --- Property tax --- Real property tax --- Evasion, Fiscal --- Fiscal evasion --- Tax avoidance --- Tax-dodging --- Tax fraud --- Taxation --- Taxation, Evasion of --- White collar crimes --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Finance, Public --- Revenue --- Evasion --- Mathematics --- Business & Economics --- Monetary policy. --- Mathematical analysis. --- Mathematical Analysis. --- Money & Monetary Policy. --- 517.1 Mathematical analysis --- Mathematical analysis --- Monetary management --- Economic policy --- Currency boards --- Money supply