Means to combat tax evasion in the European Union

Invoking the law in an abusive manner can aim to avoid the provisions of national law rather than illegitimate gains or wholly contrary to EU legislation. We know that if direct taxation jurisdiction of Member States, the European Court of Justice required that the exercise of those powers to be in conformity with Community law, in particular with the Treaty on freedom of movement.tax evasion, EU legislation, European Court of Justice

Informational Smallness and the Scope for Limiting Information Rents

For an incomplete-information model of public-good provision with interim participation constraints, we show that e¢ cient outcomes can be approximated, with approximately full surplus extraction, when there are many agents and each agent is informationally small. The result holds even if agents' payoffs cannot be unambiguously inferred from their beliefs, i.e., even if the so-called BDP property ("Beliefs Determine Preferences") of Neeman (2004) does not hold. The contrary result of Neeman (2004) rests on an implicit uniformity requirement that is incompatible with the notion that agents are informationally small because there are many other agents who have information about them.surplus extraction, mechanism design, BDP, informational smallness, correlated information

The harmonization of advance tax rulings systems in European Union member states - Why?

From the analysis of advance tax rulings systems conducted throughout this article it would seem highly beneficial to have a harmonized advance tax rulings within the European Union. Whether or not this would be possible is something that we try to discover.harmonization, tax rulings, analysis

Combating tax evasion: between goals and achievements

Any approach to tax evasion, in terms of thinking and legal practice, is necessarily long and complex if we consider that its purpose is the notion of vague and permeable outlines. Such a study should be firstly as comprehensive as possible in order not to overlook anything that might be useful for decoding the concept and its architecture, and on the other hand, it must be synthetic, in order to capture the essential characteristics and the mechanism of the concept. For us, in our approach we tried to integrate the concept in the concept "fiscal phenomenon" and to direct our effort to decipher the steps traveled in combating tax evasion in Romania.tax evasion, market economy, public finances

Statistic Rate Monotonic Scheduling

In this paper we present Statistical Rate Monotonic Scheduling (SRMS), a generalization of the classical RMS results of Liu and Layland that allows scheduling periodic tasks with highly variable execution times and statistical QoS requirements. Similar to RMS, SRMS has two components: a feasibility test and a scheduling algorithm. The feasibility test for SRMS ensures that using SRMS' scheduling algorithms, it is possible for a given periodic task set to share a given resource (e.g. a processor, communication medium, switching device, etc.) in such a way that such sharing does not result in the violation of any of the periodic tasks QoS constraints. The SRMS scheduling algorithm incorporates a number of unique features. First, it allows for fixed priority scheduling that keeps the tasks' value (or importance) independent of their periods. Second, it allows for job admission control, which allows the rejection of jobs that are not guaranteed to finish by their deadlines as soon as they are released, thus enabling the system to take necessary compensating actions. Also, admission control allows the preservation of resources since no time is spent on jobs that will miss their deadlines anyway. Third, SRMS integrates reservation-based and best-effort resource scheduling seamlessly. Reservation-based scheduling ensures the delivery of the minimal requested QoS; best-effort scheduling ensures that unused, reserved bandwidth is not wasted, but rather used to improve QoS further. Fourth, SRMS allows a system to deal gracefully with overload conditions by ensuring a fair deterioration in QoS across all tasks---as opposed to penalizing tasks with longer periods, for example. Finally, SRMS has the added advantage that its schedulability test is simple and its scheduling algorithm has a constant overhead in the sense that the complexity of the scheduler is not dependent on the number of the tasks in the system. We have evaluated SRMS against a number of alternative scheduling algorithms suggested in the literature (e.g. RMS and slack stealing), as well as refinements thereof, which we describe in this paper. Consistently throughout our experiments, SRMS provided the best performance. In addition, to evaluate the optimality of SRMS, we have compared it to an inefficient, yet optimal scheduler for task sets with harmonic periods.National Science Foundation (CCR-970668

Taking Tasers Seriously: The Need for Better Regulation of Stun Guns in New York

This report analyzes 851 Taser incident reports from eight police departments across the state as well as 10 departments' policies and guidelines for using the weapons, which deliver up to 50,000 volts of electricity and have caused the deaths of more than a dozen New Yorkers in recent years. The report concludes that police officers throughout New York State are consistently misusing and overusing Tasers