Suchergebnisse

Fairness is a fundamental principle in the design of optimal tax systems. This concept of equity in taxation emerges from two primary viewpoints: the benefits principle, which relates to the services and advantages taxpayers receive from society, and the ability-to-pay principle, which focuses on taxpayers' income levels. Echoing economist Adam Smith's views, taxes are pivotal to the stability of economic institutions, and lack of transparency can lead to economic disturbances. This paper explores the evolution of tax law in Vietnam, examining how fairness has been addressed in aspects such as tax obligations, exemptions, administration, and accountability. Through an analysis of the historical development of these elements, the paper proposes solutions to enhance the fairness of the Vietnamese tax legal framework, considering the economic, social, and political context of the country across different stages of its development.

Similarly to other European countries formerly belonging to the Communist Bloc, Croatia undertook a comprehensive tax reform at the beginning of the 1990s, with the aim to establish a tax system suitable for the needs of the market-oriented economy. Conversely, modernization of tax procedure law moved at significantly slower pace. In this regard, major step forward was the adoption of the General Tax Act (GTA) in 2000, resulting in the codification of principles and rules generally applicable to all taxes and other public levies. However, it was only fairly recently that Croatian tax law saw the introduction of some instruments that are based a more modern understanding of the relationship between tax authorities and the taxpayer, e.g. advance rulings and horizontal monitoring. Against this backdrop, the purpose of this paper is twofold. First, we attempt to identify the origins of the traditional public law paradigm on tax relationship in Croatian law. Second, we examine whether recent legislative developments signify a paradigm shift, with traditional public law categories giving way to principles such as reciprocity, fair play, protection of taxpayers' rights and legal certainty.

[extact] This paper presents and evaluates the Polish legal regulations that oblige the tax administration to publish all issued tax interpretations (tax rulings) on the Internet. It seems that this obligation is the only way to implement the idea of open government in the Polish tax law.

This book, comprising the proceedings and working documents of an annual seminar held in Milan in November 2014, provides a thorough analysis of the taxation of immovable properties. 0The analysis starts from a survey of the concept of immovable property in common and civil law jurisdictions and then considers how different approaches affected the taxation of income deriving therefrom. 0EU tax law issues are then taken into consideration, both from an income tax and VAT viewpoint. In particular, the income tax analysis provides an extensive examination of how taxation of immovable property applied by EU Member States may affect fundamental freedoms

Sources of international (tax) law -- The relationship between national and international law -- Possible approaches to human rights and taxation -- General principles protecting taxpayers' rights -- Special features of human rights in taxation -- The procedural rights -- Taxpayers' rights related to sanctions -- Substantive rights -- The emergence of an international tax regime -- International minimum standards for the protection of taxpayers' rights -- Proposed international instruments.