Intro
Title
Copyright
Production of this Work
Preface
Chapter 1: Introduction to Tax Policy
1.1. Fiscal policy and tax policy
1.2. The budgetary balance of tax, debt and expenditure in fiscal policy
1.3. Policy principles for a state to raise taxation
1.3.1. What is a tax?
1.3.2. Theories justifying taxation
1.3.3. Justifying taxation through its use
Chapter 2: Principles of Taxation
2.1. Features of a good tax policy
2.1.1. Introduction
2.1.2. Equity
2.1.2.1. Defining equity in tax policy
2.1.2.2. Horizontal equity
2.1.2.3. Vertical equity
2.1.2.4. Legitimacy
2.1.2.5. Inter-nation equity
2.1.3. Economic efficiency
2.1.3.1. Defining economic efficiency for tax policy
2.1.3.2. Neutrality
2.1.3.3. Stability
2.1.3.4. Simplicity
2.1.3.5. Productivity
2.1.3.6. Sufficiency
2.1.4. Administrability
2.1.4.1. Defining the administrability of tax policy
2.1.4.2. Certainty, transparency, accountability and legality
2.1.4.3. Collection cost/tax yield
2.1.4.4. Simplicity
2.1.4.5. Enforceability
2.1.4.6. Information security and confidentiality
2.1.5. Coherence
2.1.5.1. Defining coherence
2.1.5.2. Interaction within and between taxes
2.1.5.3. Broad base
2.1.5.4. Tax mix
2.1.5.5. Adaptability and continuity
2.1.5.6. International coherence
2.1.6. Challenges in application
2.1.6.1. Tax mix to be relevant
2.1.6.2. Understanding the purpose of the tax
2.1.6.3. Developing versus developed countries
2.1.6.4. Reliance on external reference points
2.2. Economics and tax policy
2.3. Rule of Law
2.3.1. Introduction and rationale for the Rule of Law
2.3.2. Functioning and presence of the Rule of Law in a legal system
2.3.3. Nature and features of the Rule of Law
2.3.4. "No taxation without representation".

2.3.5. Certainty: Interpretation of law
2.3.6. The principle of legality
2.3.7. Law - not discretion - and the exercise of public power
2.3.8. Equity in tax law
2.3.8.1. Justice, fairness and ability to pay
2.3.8.2. Non-discrimination
2.3.9. Other aspects of the Rule of Law
2.3.9.1. Dispute resolution and fair trial
2.3.9.2. International law
Chapter 3: Legal Systems
3.1. Common law
3.1.1. Introduction and features
3.1.2. Territorial reach of English common law
3.1.3. Commercial and tax law in common law countries
3.1.4. Sources of tax law and rules of precedent
3.1.5. Interpretation of tax law
3.1.6. Relation of tax law to the general legal framework
3.2. Civil law
3.2.1. Introduction and features
3.2.2. Territorial reach of civil law
3.2.3. Commercial and tax law in civil law countries
3.2.4. Sources of tax law and the rule of precedent
3.2.5. Interpretation of tax law
3.2.6. Relationship between tax law and the general legal framework
3.3. Mixed legal systems
3.3.1. Introduction and features
3.3.2. Commercial and tax law
3.4. Supranational law and international institutions
3.4.1. Introduction
3.4.2. Supranational law and tax law
3.4.3. International institutions and tax law
3.4.4. The impact of hybridization and pluralism on tax law
Chapter 4: Substantive Tax Law
4.1. Introduction
4.2. Institutional design
4.2.1. Federal versus central (unitary) systems
4.2.1.1. Introduction
4.2.1.2. Federal systems
4.2.1.3. Central systems
4.2.2. Regional integration
4.2.3. Division of powers
4.2.3.1. Overview
4.2.3.2. Legislative powers
4.2.3.3. Executive powers
4.2.3.4. Judicial powers
4.2.4. The making of tax policy
4.3. Tax system design
4.3.1. Who will be taxed?
4.3.1.1. Natural persons.

4.3.1.2. Corporate entities
4.3.1.3. Transparent entities
4.3.1.4. Permanent establishments
4.3.1.5. Geographical scope
4.3.2. What will be taxed?
4.3.2.1. Income
4.3.2.2. Wealth
4.3.2.3. Transactions
4.3.2.4. Consumption or use
4.3.2.5. Net or gross basis
4.3.2.6. The influence of accounting principles on tax law
4.3.3. When will it be taxed?
4.3.3.1. Direct taxes
4.3.3.2. Indirect taxes
4.3.3.3. Transactional
4.3.4. How will tax be collected?
4.3.4.1. Employment
4.3.4.2. Business or other income
4.3.4.3. Withholdings
4.3.4.4. Indirect taxes
4.3.4.5. Cross-border assistance
4.3.5. Administration of tax collection
4.3.6. How do you deal with avoidance and evasion?
4.3.6.1. SAARs
4.3.6.2. GAARs
4.3.6.3. TAARs
4.3.6.4. Amnesties and voluntary disclosure schemes
4.3.7. Treaties
Chapter 5: Procedural Tax Law
5.1. The general framework of tax procedures
5.1.1. The structure of tax procedures
5.1.1.1. Instrumental function in the exercise of taxing powers by means of tax collection
5.1.1.2. Administrative and judicial tax procedures
5.1.2. The principles of tax procedures
5.1.2.1. Fairness and legal protection
5.1.2.2. The four foundation principles of fair tax procedures
5.1.2.2.1. The principle of proportionality
5.1.2.2.2. The prohibition of double jeopardy
5.1.2.2.3. The right to be heard
5.1.2.2.4. The right to not self-incriminate
5.2. Administrative tax procedures
5.2.1. Tax rulings
5.2.1.1. Features, functions, effects and legal basis
5.2.1.2. The effects of tax rulings and their relationship with other tax procedures
5.2.2. Tax assessment
5.2.2.1. Self-assessment versus assessment of tax by tax authorities: Features, functions, effects and legal basis
5.2.2.2. Relationship with other tax procedures.

5.2.3. Tax audits
5.2.3.1. Structure and goals
5.2.3.2. Preliminary phase
5.2.3.3. Main types
5.2.3.4. Core phase
5.2.3.5. Tax notice
5.2.4. Tax collection
5.2.4.1. Collection through third parties
5.2.4.2. Voluntary payments by the taxpayer
5.2.4.3. Forcible collection
5.2.5. Tax refunds
5.2.5.1. Main features
5.2.5.2. Procedural aspects
5.2.5.2.1. Tax refunds
5.2.5.2.2. Tax reimbursements
5.3. Reviews and appeals
5.3.1. Administrative reviews
5.3.1.1. Self-correction and administrative reviews
5.3.1.2. The taxpayer and administrative reviews
5.3.1.3. The relationship between administrative reviews and judicial appeals
5.3.2. Judicial appeals
5.3.2.1. The system and function of judicial appeals
5.3.2.2. Judicial actions in tax matters
5.3.2.3. Judicial appeals involving several taxpayers
5.3.2.4. The jurisdiction of courts in tax matters and the dynamics of judicial appeals
5.3.2.5. The judicial decision
5.3.2.6. Appeals before higher judicial courts
5.3.3. Alternative tax dispute settlement procedures
5.3.3.1. The mechanisms for settling tax disputes
5.3.3.2. Conciliation
5.3.3.3. Mediation
5.3.3.4. Arbitration
5.4. The procedures for the settlement of cross-border tax disputes
5.4.1. The mutual agreement procedure
5.4.2. Arbitration
5.4.3. Their mutual relations
5.4.4. Relations with domestic administrative and judicial procedures
Chapter 6: Sanctions
6.1. Introduction
6.2. Principles and corollaries
6.2.1. Introduction
6.2.2. Legality
6.2.3. Proportionality
6.2.4. Prohibition of double jeopardy
6.2.5. Individual culpability
6.2.6. Due process of law and its corollaries
6.3. General framework
6.3.1. Introduction
6.3.2. Objective and subjective element.

6.3.3. Responsibility of corporate officers for sanctions for legal entities
6.3.4. Codification
6.4. Classification
6.4.1. Introduction
6.4.2. According to the nature
6.4.3. According to the need for a material result
6.4.4. In respect of the person
6.4.5. In respect of the underlying protected value
6.5. Infringements
6.5.1. Introduction
6.5.2. Failure to pay taxes in due time
6.5.3. Obligations regarding reporting and other formal obligations
6.5.3.1. In general
6.5.3.2. Tax returns
6.5.4. Obligations regarding documentation and accounts
6.5.4.1. Bookkeeping and invoices
6.5.4.2. Transfer pricing documentation
6.5.4.3. Omissions or false documents/declarations
6.5.4.4. Failure to use approved forms or other documents
6.5.4.5. Failure to display certificates of payment of taxes
6.5.4.6. Accounting software
6.5.5. Obligations regarding due cooperation
6.5.6. Other infringements
6.5.6.1. Mandatory use of bank accounts
6.5.6.2. Appointment of legal representatives
6.5.6.3. Withholding agents or other related parties
6.5.6.4. Transfer of money abroad
6.5.7. Infringements by tax authorities or other public servants
6.6. Sanctions
6.6.1. Main sanctions
6.6.2. Ancillary sanctions
6.6.3. Sanctions and interest
6.7. Determination of the sanction
6.7.1. Introduction
6.7.2. Abstract framework
6.7.3. Adjusting the framework
6.7.4. Determination of specific amount
6.8. Exclusion or reduction of the sanction
6.8.1. Exclusion of punishment
6.8.2. Waiver of the sanction
6.8.3. Self-disclosure schemes
6.8.4. Settlements
6.9. Suspension
6.9.1. Suspension of the determination of a sanction
6.9.2. Suspension of the application of a sanction
6.10. Extinction
Bibliography
Books and Journals
Other.