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Humpty Dumpty's guide to tax law: Rules, principles and certainty in taxation
Critical Perspectives on Accounting, 2010Abstract Tax systems are, most commonly, rules-based. This gives the impression of techno-rationality in the interpretation of the numbers from which tax bills are derived. In fact, uncertainty and complexity in tax rules are seen as promoting tax avoidance behaviour, as avoiders exploit this complexity.
Malcolm James
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Paradoxicality, or «undefined certainty» of the tax law of Ukraine in the conditions of martial law
Legal UkraineThe article analyzes the conceptually controversial, extremely relevant theoretically and practically issue of legal certainty of tax law of Ukraine under martial law. The study is based not only on the anthroposociocultural and comparative legal approaches and general scientific principles of historicism and objectivity, but also on their modern ...
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Research on Tax Certainty under the Influence of Private Law Autonomy
Open Journal of Legal Science, 2023exaly +2 more sources
Legal Certainty and Justice of Job Creation Law Tax Cluster as Economic Driving Force
Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, 2023Legal certainty and equality taxation on Job Creation Law Tax Cluster perceived by taxpayers and tax employees can provide an understanding that the government is not only in favor of the interests of optimizing tax revenue but also the Taxpayers. The study aims at providing overviews of legal certainty and fairness perception in Taxation Policy of ...
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Chapter 28 – “Forum Shopping” in EC Tax Law Matters in the Light of the Principle of Legal Certainty
2009exaly +2 more sources
EC Tax Review, 2023
In its recent judgment inW AG the Court of Justice of the European Union (CJEU) fundamentally departed in substance from earlier case-law concerning the treatment of ‘final losses’ incurred by foreign permanent establishments. However, like in other tax cases before, the Court did not clarify that previous decisions (in particular, Lidl Belgium) are ...
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In its recent judgment inW AG the Court of Justice of the European Union (CJEU) fundamentally departed in substance from earlier case-law concerning the treatment of ‘final losses’ incurred by foreign permanent establishments. However, like in other tax cases before, the Court did not clarify that previous decisions (in particular, Lidl Belgium) are ...
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The principle of legal certainty in tax law
1997By small oscillations, the judges of the Palais Royal and rue Montpensier have drawn up the contours of a principle of legal security, still uncertain in tax law. The objective sources remain limited by the time of the tax law while the subjective sources are contingent on the integration of time in the tax provisions.
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Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
The issue of correctly determining VAT rates in bids submitted in tenders based on public procurement regulations for catering services has been the subject of much controversy for years. The distinction between catering services, food services, and the delivery of ready-made meals is crucial for determining the amount of tax due, and thus for the ...
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The issue of correctly determining VAT rates in bids submitted in tenders based on public procurement regulations for catering services has been the subject of much controversy for years. The distinction between catering services, food services, and the delivery of ready-made meals is crucial for determining the amount of tax due, and thus for the ...
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2013
Tax avoidance is an exceedingly complex area of law. It is also a matter generally found not far from the headlines, or from the concerns of state and policy forums such as the G8 and the OECD. In an increasingly capital mobile world, the concern on the part of Governments for the protection of their sources of revenue has increased.
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Tax avoidance is an exceedingly complex area of law. It is also a matter generally found not far from the headlines, or from the concerns of state and policy forums such as the G8 and the OECD. In an increasingly capital mobile world, the concern on the part of Governments for the protection of their sources of revenue has increased.
openaire +2 more sources