This note seeks to provide an initial analysis of the strengths and weaknesses of the European Commission's Impact Assessment (IA) accompanying the above proposal adopted on 5 March 2014. Armed groups and security forces in conflict regions partly finance their activities from the proceeds of th...
This study reviews, assesses and compares 12 methodologies which can be used for measuring compliance costs of taxation. These methodologies are: the Standard cost model (SCM); Paying taxes; the Taxpayer/business burden model; the Total cost of regulation to business (TCR); the Scanning instrume...
