For example, we can choose how much to collect via a general income tax, a payroll tax, a consumption tax (such as a sales or value added tax), and so on. We can also choose how much revenue to raise today, rather than in the future (by varying the fiscal deficit).

By way of tax incentives normal diesel fuel (sulphur 0.2 per cent) has been totally replaced by diesel with a low sulphur content (less than 0.05 per cent).

After an exhaustive public consultation process, the National Parliament unanimously passed three pieces of legislation, namely, the Petroleum Fund Act and the law on petroleum taxation, on 13 July, and the law on petroleum activities, on 23 August.

Taxes how can fiscal authorities levy taxes and duties on electronic commercial flows?

General carbon taxes are under consideration, and a shift towards taxing the use rather than the purchase of cars is foreseen.

Smart Taxation

(c) Exemption from taxes.

Taxation policy

Commitments shall be fulfilled individually and not through coordinated actions. CO2 and energy taxation in particular shall be ruled out.

In the case of reduction, exemption, or refunding of import duties and levying of import duties not paid, as well as levying of import duties on imported articles allowed for temporary entry, the related provisions of this set of regulations on levying of import duties on goods shall be referred to in the actual implementation.

(United States dollars)

In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5 10,000 of the amount not levied, starting from the day of duty payment.

New tax system

There is no taxation.

Taxes and charges can be applied generally on the sector, such as through a bed tax or entry and exit taxes, on specific commodities such as fuel, on outputs such as discharges, or on use of amenities such as admission to national parks Financial incentives and agreements Enterprises can be given an incentive to adopt sounder practices by attaching specific conditions to the offering of loans and grants, the granting of concessions to operate or the creation of public private partnerships.

In December, State level laws on sales and excise taxation were passed.

However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods the customs may also levy a late fee of 5 10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.

Provisions on levy of customs duties shall be applicable to the administration of levying of import links duties levied by the customs on behalf of another.

In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

ब म र पर कर लग न ब द कर

Collection and grants Allocated non fiscal revenue

Next 20,000 per year Remaining assessable payments

Remaining assessable payments Annex III

Calculating formula for ad valorem is duty payable customs value x tariff rate

Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.

another would provide long term financing for the fight against AIDS through a small levy on air travel.

This does not mean an increase in overall taxation, but simply a substitution in each country of a pollution (carbon) tax for some current taxes. It makes much more sense to tax things that are bad, like pollution, than things that are good, like savings and work.

For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.

Together with the tax reform, consumption tax policies for general consumer goods such as clothing and cosmetics will be optimized, with overall adjustments made to the scope of taxation, tax rates, and the different parts of the taxation process.

Italy s Taxing Election

V. Taxation of officials

For countries not to suffer an unacceptable decline in State revenue, more accurate assessment and duty collection were imperative.

In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.

Tariffication of former quantitative restrictions, levies and similar non tariff protection measures resulted in extremely high rates exceeding in most cases 30 per cent and reaching up to 30 per cent and more for MFN trade above tariff quotas (see table 9).

Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.

A large number of these tariffs have resulted from tariffication in the agricultural sector, exceeding 30 per cent or even 100 per cent in many cases and 300 per cent for certain products (notably meat, cereals, sugar, certain fruit and vegetables, dairy products, tobacco products).

In some instances, countries heavily dependent on a single mineral or agricultural commodity export have established diversification funds by levying a cess on exports.

Over the past few years incomes of the Tax Equalization Fund have consistently exceeded the requirements for reimbursements to staff members subject to United States income taxes.

Next 20 000 per year Remaining assessable payments

The taxes imposed on them include

Laws on customs violations, procedures for indirect taxation, the Indirect Taxation Authority itself and procedures for enforcing payments had not yet been passed by the Bosnia and Herzegovina Parliament during the period under review.

Electricity produced in these two independent markets is subject to a carbon tax, and, for households, an energy tax.

In that regard, we support the innovative proposal of the French Government to find new sources of development financing by imposing a levy on air tickets.

The high cost of employing workers in France is due not so much to wages and benefits as it is to payroll taxes levied on employers. The entire French political class has long delighted in taxing labor to finance the country s generous welfare provisions, thus avoiding excessively high taxation of individuals income and consumption though that is about to come to an end as Hollande intends to slap a 75 tax on incomes above 1 million.

The Payroll Tax Bill was passed in December 2004.