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Research questions for Tax Dissertation



  1. Why did the EU from single markets
  2. Why taxes are are not harmonized
  3. What are the benefits and disadvantages of tax harmonization?


Theoretical framework:


In theoretical framework, it is to require showing relationship between dependent and independent variables, and it is necessary as well to identify moderating and intervening variables. For current research work, harmonization taxes are to be taken as dependent variable while EU single market is supposedly considered independent variable. On other hand, mobility factors within European Union territory is tagged with moderating entitlement. The role of moderating variables is to cause incremental into the relationship of dependent and independent variables.


Research design:


As far as research methods are concerned, we have decided to collect data from secondary sources. On other hand, we can take design a poll on different social networking sites in order to have customer opinion towards our topic. Taxes statistics can be consulted for the sake of bit of help in understanding the importance of taxes for government projects. However, it is hardcore for governments as to invest in public development projects without having fund in public accounts. therefore, government can never stay out from all this because it is some how mandatory for its survival. Government employee’s salaries and expenditures allusion to tax income. Government doesn’t have any other source of income.


Research methods:


It is required from us to take help from some of important and vital research methods for the purpose to make research work significant. For this particular reason, we are supposed to employ statistics techniques. Hence, we will be employing ANOVA table, Percentile analysis, statistic summary, and confidence interval measurement. We can not go blind without knowing the soul of research study. On other hand, ratio analysis specific technique has to be employed as well because it is quite essential to know about mobility rate, and annual turn over of all European states. External competition doesn’t like this coalition between European states as tax harmonization causes increment in tax rates thence it would be becoming difficult for small and medium enterprises to be survived in external competition. Commission is therefore required to formulate policies with full vigilance otherwise the day is nearer when market never allow to small competitor to keep carrying its business in longer means. Brutal marketing strategies


Conclusion:


European commission had decided many moons back in history to follow symmetry tax charges. With the passing time, it has become necessity of time that higher earning industries have to be put tax requirements as for enabling government to perform in better sense. Government projects can never be run without tax money. Hence, government is not among the earning bodies thus it runs with people money given in the shape of taxes. Single market operations will be devastated what if it are to be imposed higher tax rates. External competition has dug its position against European Union inside situation. it is ready waiting for good time, and whenever it gets chance then it will conquer each thing.  There is no doubt about it that single market operations are the biggest power themselves, and bigger threat for international companies.


Reference:


EC regulatory authority (2010) ‘Single market for goods; market surveillance’ from http://ec.europa.eu/enterprise/policies/single-market-goods/regulatory-policies-common-rules-for-products/new-legislative-framework/market-surveillance/index_en.htm [16/11/2010]


George Osborne (2008) ‘European single market’ from http://www.politics.co.uk/briefings-guides/issue-briefs/foreign-policy/european-single-market-$366685.htm[16/11/2010]


Tom stults (2004) ‘Tax harmonization versus tax competition: a review of the literature’ from http://economics.about.com/cs/moffattentries/a/harmonization.htm [16/11/2010]


McEnaney (2008) ‘Tax harmonization by back dor threaten our economic survival’ from http://www.independent.ie/business/irish/tax-harmonisation-by-back-door-threatens-our-economic-survival-1353847.html[16/11/2010]





THEORETICAL FRAMEWORK



Though theoretical, the absence of an appropriate adult during the initial questioning stage might lead to wrong conviction of a suspect or even witness. Mark, 2006, restorative justice looks at the concept of allowing adults presence in a trial of a mentally vulnerable persons or children for that matter. He tries to dissect the implications that the absence of an adult would have or mean for a case involving a mentally vulnerable individual.


The main concern in Mark’s book is the way in which mentally vulnerable criminals with cases of mental vulnerability are viewed by the police. The author describes evidently why such mentally vulnerable criminals deserve more recognition and in the police custody as opposed to what is accorded to them. In most cases these mentally vulnerable criminals also referred to as remedial, basic and/ or poor mentally vulnerable criminals due to the limited opportunity and narrow understanding in them and not because of insufficient skills and intelligence. Social and economic forces have a profound influence on the performance and intelligence of mentally vulnerable mentally vulnerable criminals. According to Rose, the contemporary method of assessing and learning are misused and short sighted especially when dealing with mentally vulnerable criminal.


In relation to the author’s argument, it is evident from my own experience in some criminal cases. The police in some cases do not recognize, leave alone appreciate the presence and according assistance to the mentally vulnerable mentally vulnerable criminals. In most cases, mentally vulnerable criminals have failed to understand what they are questioned in the cells and ended up implicating themselves during the questioning Some give unreliable witness accounts which may eventually lead to false implication of a given suspect. Even a mentally convenient criminal would not perform well if he/she is undergoing through domestic stress in the family, this has failed many mentally vulnerable mentally vulnerable criminals in most courts.


When the mentally vulnerable persons are being questioned, especially when they are having other pressing problems they tend to have fear within them. a factor which makes them agree with most of the police’s implications and during court proceedings, they are likely to articulate to a lawyers advantage leading to inaccurate ratio dacidendi. As the author illustrates, the mentally vulnerable mentally vulnerable criminals require an adult’s presence during the questioning to enable for the provision of accurate information in a given case. Due to these arising situations due to the lack of an appropriate adult, Ross provides the best avenue for assistance by bringing in the appropriate adults to help the mentally vulnerable mentally vulnerable criminals or witnesses. The justice system is based on how mentally vulnerable criminals and the adult’s presence introduced to the police for questioning usually impacts on the less mentally vulnerable criminals who needs more attention in order to provide reliable information in the particular case. “More often than not we admit, an absence of an adult is social more than intellectual in origin” (225), this is directly linked with the nature of questioning and testing experience in that most mentally vulnerable criminals retain mental incapacities and hence are not solely reliable for the information they provide to assist in investigation of a particular case. They are often blamed for such mistakes which evidently result from their cultural and social backgrounds.

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