235.44
Książki
Wolters Kluwer
Tax avoidance and rationality of law
235,44 zł
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Opis
"Fiscal" and "moral termites" (in the words of Vito Tanzi and John Braithwaite) are eating away taxes due, not only by tax evasion but also by a more sophisticated conduct: tax avoidance. Tax Avoidance and Rationality of Law is a theoretical journey undertook to understand this phenomenon. It is a bold and inspiring study of tax avoidance, leading through the questions of what tax avoidance essentially is, and why and how (by means of what legal instruments) it should be countered. The central insight of the publication is that tax avoidance defeats rationality of law - violates law-as-rationalised - and that this is the exact reason why it is wrong and it should be combated. The book contributes to a lively contemporary debate on legal and ethical aspects of tax avoidance. By explaining its nature and re-examining well-known objections against antiavoidance measures, the publication legitimises current initiatives such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project or national general anti-avoidance rules (GAARs). It also postulates the enrichment of the typical toolbox employed to prevent and counteract this phenomenon with principle-based legislation and co-operative compliance programmes.
Szczegóły
Tytuł
Tax avoidance and rationality of law
Autor
Wydawnictwo
Seria
BIBLIOTEKA PRZEGLĄDU PODATKOWEGO
Wydanie
1
Rok wydania
2017
Oprawa
Twarda
Ilość stron
396
Format
15.2x21.1
Języki
angielski
ISBN
9788381076739
Rodzaj
Książka
Stan
Nowy
EAN
9788381076739
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Tax avoidance and rationality of law
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