TY  - RPRT
ED  - Petersen, Hans-Georg
T1  - Tax systems and tax harmonisation in the East African Community (EAC)
T2  - Finanzwissenschaftliche Diskussionsbeiträge
N2  - In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within the EU is described in detail. This process is not a best practice example but at least the experiences made in the course of the last five decades are interesting enough and might contribute important information for regions, which more or less recently have started a similar endeavour. The harmonisation needs are discussed for value added taxation (VAT), excise taxation, and income taxation. The problems of tax administrations, procedures laws, taxpayers’ rights and obligations as well as tax compliance are also taken into consideration. The second part of the study reviews the national tax systems within the EAC member countries. Before the single taxes are described in more detail, the macroeconomic situation is illuminated by some basic figures and the current stand of the inner-community integration analysed. Then the single tax bases and tax rates are confronted to shed some light on the necessities for the development of a common market within the near future. Again the value added tax laws, excise taxes and income taxes are discussed in detail, while regarding the latter the focus is on company taxation. For a better systematic analysis the national tax laws are confronted within an overview. The chapter is closed with a summary of the tax rates applied and a rough estimation of the tax burdens within the Partner States. The third part of this report contains the policy recommendations of the expert group following the same structures as the chapters before and presenting the results for the VAT, the excises and the corporate income tax (CIT). Additionally the requirements for tax procedures and administration as well as problems of transparency and information exchange are discussed in detail before the strategic recommendations are derived in close relation to the experiences made within the EU harmonisation process. The recommendations are based on the following normative arguments: (1) Tax harmonisation is a basic requirement for economic integration. (2) Equality of taxation is an imperative of tax justice and demands the avoidance of double taxation as well as the combat of tax evasion and corruption. (3) The avoidance of harmful tax competition between the Partner States. (4) The strengthening of taxpayers’ rights in tax procedures. Hence, all kinds of income, goods and services should be taxed once and only once.
T3  - Finanzwissenschaftliche Diskussionsbeiträge - 60 
KW  - centralization
KW  - decentralization
KW  - ethnic differences
KW  - fiscal federalism
KW  - fiscal planning
KW  - good governance
KW  - harmonization
KW  - integration
KW  - nation building
KW  - revenue sharing
KW  - sustainable fiscal policy
KW  - tax reform
KW  - compliance
KW  - corruption
KW  - direct taxes
KW  - double taxation
KW  - East African Community
KW  - indirect taxes
KW  - information exchange
KW  - international tax law
KW  - revenue authorities
KW  - tax administration
KW  - taxation
KW  - tax harmonization
KW  - tax system
KW  - transparency
Y1  - 2010
U6  - http://nbn-resolving.de/urn/resolver.pl?urn:nbn:de:kobv:517-opus-44693
SN  - 1864-1431
SN  - 0948-7549
IS  - 60
ER  - 
TY  - JOUR
A1  - Intziegianni, Konstantina
A1  - Cassel, Michael
A1  - Rauf, S.
A1  - White, S.
A1  - Rector, Michael V.
A1  - Kaplick, Hannes
A1  - Wahmkow, Gunnar
A1  - Kratzenstein, S.
A1  - Mayer, Frank
T1  - Influence of Age and Pathology on Achilles Tendon Properties During a Single-leg Jump
JF  - International journal of sports medicine
N2  - Prevalence of Achilles tendinopathy increases with age leading to a weaker tendon with predisposition to rupture. Conclusive evidence of the influence of age and pathology on Achilles tendon (AT) properties remains limited, as previous studies are based on standardized isometric conditions. The study investigates the influence of age and pathology on AT properties during single-leg vertical jump (SLVJ). 10 children (C), 10 asymptomatic adults (A), and 10 tendinopathic patients (T) were included. AT elongation [mm] from rest to maximal displacement during a SLVJ on a force-plate was sonographically assessed. AT compliance [mm/N]) and strain [%] was calculated by dividing elongation by peak ground reaction force [N] and length, respectively. One-way ANOVA followed by Bonferroni post-hoc correction (=0.05) were used to compare C with A and A with T. AT elongation (p=0.004), compliance (p=0.001), and strain were found to be statistically significant higher in C (27 +/- 3mm, 0.026 +/- 0.006[mm/N], 13 +/- 2%) compared to A (21 +/- 4mm, 0.017 +/- 0.005[mm/N], 10 +/- 2%). No statistically significant differences (p0.05) was found between A and T (25 +/- 5mm, 0.019 +/- 0.004[mm/N], 12 +/- 3%). During SLVJ, tendon responded differently in regards to age and pathology with children having the most compliant AT. Higher compliance found in healthy tendons might be considered as a protective factor against load-related injuries.
KW  - children
KW  - tendinopathy
KW  - compliance
KW  - dynamic
KW  - ultrasonography
Y1  - 2016
U6  - https://doi.org/10.1055/s-0042-108198
SN  - 0172-4622
SN  - 1439-3964
VL  - 37
SP  - 973
EP  - 978
PB  - Thieme
CY  - Stuttgart
ER  - 
TY  - JOUR
A1  - Dirnitrov, Radoslav
A1  - Hovi, Jon
A1  - Sprinz, Detlef F.
A1  - Saelen, Håkon
A1  - Underdal, Arild
T1  - Institutional and environmental effectiveness
BT  - will the Paris Agreement work?
JF  - Wiley interdisciplinary reviews : Climate change
N2  - The 2015 Paris Agreement (PA) has been widely hailed as a diplomatic triumph and a breakthrough in global climate cooperation. However, it is commonly accepted that the PA's collective goal—keeping global warming “well below” 2°C above preindustrial levels—remains ambitious. Making matters even more challenging, in 2017, global CO2 emissions resumed growth after 3 years of near standstill. In 2018, this growth accelerated. It is therefore extremely important that the PA's institutional architecture meet expectations concerning its ability to induce member countries to promise and deliver emissions reductions. This study offers a review of the rapidly growing literature on the PA, to assess its strengths and weaknesses, its significance, and its prospects. We focus on evaluations of its institutional structure and its ability to induce member countries to implement policies. We frame the issues as a trilemma: the challenge of simultaneously satisfying all three main conditions for effectiveness—broad participation, deep commitments, and satisfactory compliance rates. Based on our review, we conclude that the key challenge for the PA will likely be to facilitate sufficiently fast ratcheting‐up of nationally determined contributions, while keeping compliance rates high.
KW  - ambition
KW  - climate change cooperation
KW  - compliance
KW  - Paris Agreement
KW  - participation
Y1  - 2019
U6  - https://doi.org/10.1002/wcc.583
SN  - 1757-7780
SN  - 1757-7799
VL  - 10
IS  - 4
PB  - Wiley
CY  - Hoboken
ER  - 
TY  - JOUR
A1  - Lorenz, Claas
A1  - Clemens, Vera Elisabeth
A1  - Schrötter, Max
A1  - Schnor, Bettina
T1  - Continuous verification of network security compliance
JF  - IEEE transactions on network and service management
N2  - Continuous verification of network security compliance is an accepted need. Especially, the analysis of stateful packet filters plays a central role for network security in practice. But the few existing tools which support the analysis of stateful packet filters are based on general applicable formal methods like Satifiability Modulo Theories (SMT) or theorem prover and show runtimes in the order of minutes to hours making them unsuitable for continuous compliance verification. In this work, we address these challenges and present the concept of state shell interweaving to transform a stateful firewall rule set into a stateless rule set. This allows us to reuse any fast domain specific engine from the field of data plane verification tools leveraging smart, very fast, and domain specialized data structures and algorithms including Header Space Analysis (HSA). First, we introduce the formal language FPL that enables a high-level human-understandable specification of the desired state of network security. Second, we demonstrate the instantiation of a compliance process using a verification framework that analyzes the configuration of complex networks and devices - including stateful firewalls - for compliance with FPL policies. Our evaluation results show the scalability of the presented approach for the well known Internet2 and Stanford benchmarks as well as for large firewall rule sets where it outscales state-of-the-art tools by a factor of over 41.
KW  - Security
KW  - Tools
KW  - Network security
KW  - Engines
KW  - Benchmark testing;
KW  - Analytical models
KW  - Scalability
KW  - Network
KW  - security
KW  - compliance
KW  - formal
KW  - verification
Y1  - 2021
U6  - https://doi.org/10.1109/TNSM.2021.3130290
SN  - 1932-4537
VL  - 19
IS  - 2
SP  - 1729
EP  - 1745
PB  - Institute of Electrical and Electronics Engineers
CY  - New York
ER  -