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Legal principles and tax procedures
2021Tax law is often addressed by legal academics from a strictly substantive point of view, emphasizing issues related to law-making power and its limits, neglecting adjective questions connected to the procedure. In this article I argue that administrative and judicial procedures shall not be seen as peripherical or mere technical questions, and are so ...
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Federal Tax Procedure (2019 Student Ed.)
SSRN Electronic Journal, 2019Federal Tax Procedure is the book for originally prepared for a course on Tax Procedure taught by Adjunct Professor Townsend at the University of Houston School of Law (through the Fall of 2015). The book and related materials contain text discussion, relevant Code Sections, and certain cases designed to encourage students to think about the Tax ...
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Tax Procedure and Distributive Discourse
SSRN Electronic JournalAbstract This Article develops the concept of procedurally forced distributive discourse, and articulates its values for a legitimate, well-functioning democracy. In classical Athens, citizens dissatisfied with their assigned tax burden could dispute it under the exchange procedure (antidosis).
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This study investigates the determinants of tax complexity in Indonesia, focusing on the perspectives of tax officers and firms, providing a case study relevant to developing countries. Understanding tax complexity in these contexts is crucial, as developing nations frequently encounter legislative, fiscal, and administrative challenges that exacerbate
Schipp, Adrian +2 more
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