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001465550 1001_ $$aPistone, Pasquale et al.
001465550 24510 $$aFundamentals of Taxation.
001465550 250__ $$a1st ed.
001465550 264_1 $$aAmsterdam :$$bIBFD Publications USA, Incorporated,$$c2019.
001465550 264_4 $$c©2019.
001465550 300__ $$a1 online resource (197 pages).
001465550 336__ $$atext$$btxt$$2rdacontent
001465550 337__ $$acomputer$$bc$$2rdamedia
001465550 338__ $$aonline resource$$bcr$$2rdacarrier
001465550 5050_ $$aIntro -- 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".
001465550 5058_ $$a2.3.5. Certainty: Interpretation of law -- 2.3.6. The principle of legality -- 2.3.7. Law - not discretion - and the exercise of public power -- 2.3.8. Equity in tax law -- 2.3.8.1. Justice, fairness and ability to pay -- 2.3.8.2. Non-discrimination -- 2.3.9. Other aspects of the Rule of Law -- 2.3.9.1. Dispute resolution and fair trial -- 2.3.9.2. International law -- Chapter 3: Legal Systems -- 3.1. Common law -- 3.1.1. Introduction and features -- 3.1.2. Territorial reach of English common law -- 3.1.3. Commercial and tax law in common law countries -- 3.1.4. Sources of tax law and rules of precedent -- 3.1.5. Interpretation of tax law -- 3.1.6. Relation of tax law to the general legal framework -- 3.2. Civil law -- 3.2.1. Introduction and features -- 3.2.2. Territorial reach of civil law -- 3.2.3. Commercial and tax law in civil law countries -- 3.2.4. Sources of tax law and the rule of precedent -- 3.2.5. Interpretation of tax law -- 3.2.6. Relationship between tax law and the general legal framework -- 3.3. Mixed legal systems -- 3.3.1. Introduction and features -- 3.3.2. Commercial and tax law -- 3.4. Supranational law and international institutions -- 3.4.1. Introduction -- 3.4.2. Supranational law and tax law -- 3.4.3. International institutions and tax law -- 3.4.4. The impact of hybridization and pluralism on tax law -- Chapter 4: Substantive Tax Law -- 4.1. Introduction -- 4.2. Institutional design -- 4.2.1. Federal versus central (unitary) systems -- 4.2.1.1. Introduction -- 4.2.1.2. Federal systems -- 4.2.1.3. Central systems -- 4.2.2. Regional integration -- 4.2.3. Division of powers -- 4.2.3.1. Overview -- 4.2.3.2. Legislative powers -- 4.2.3.3. Executive powers -- 4.2.3.4. Judicial powers -- 4.2.4. The making of tax policy -- 4.3. Tax system design -- 4.3.1. Who will be taxed? -- 4.3.1.1. Natural persons.
001465550 5058_ $$a4.3.1.2. 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.
001465550 5058_ $$a5.2.3. Tax audits -- 5.2.3.1. Structure and goals -- 5.2.3.2. Preliminary phase -- 5.2.3.3. Main types -- 5.2.3.4. Core phase -- 5.2.3.5. Tax notice -- 5.2.4. Tax collection -- 5.2.4.1. Collection through third parties -- 5.2.4.2. Voluntary payments by the taxpayer -- 5.2.4.3. Forcible collection -- 5.2.5. Tax refunds -- 5.2.5.1. Main features -- 5.2.5.2. Procedural aspects -- 5.2.5.2.1. Tax refunds -- 5.2.5.2.2. Tax reimbursements -- 5.3. Reviews and appeals -- 5.3.1. Administrative reviews -- 5.3.1.1. Self-correction and administrative reviews -- 5.3.1.2. The taxpayer and administrative reviews -- 5.3.1.3. The relationship between administrative reviews and judicial appeals -- 5.3.2. Judicial appeals -- 5.3.2.1. The system and function of judicial appeals -- 5.3.2.2. Judicial actions in tax matters -- 5.3.2.3. Judicial appeals involving several taxpayers -- 5.3.2.4. The jurisdiction of courts in tax matters and the dynamics of judicial appeals -- 5.3.2.5. The judicial decision -- 5.3.2.6. Appeals before higher judicial courts -- 5.3.3. Alternative tax dispute settlement procedures -- 5.3.3.1. The mechanisms for settling tax disputes -- 5.3.3.2. Conciliation -- 5.3.3.3. Mediation -- 5.3.3.4. Arbitration -- 5.4. The procedures for the settlement of cross-border tax disputes -- 5.4.1. The mutual agreement procedure -- 5.4.2. Arbitration -- 5.4.3. Their mutual relations -- 5.4.4. Relations with domestic administrative and judicial procedures -- Chapter 6: Sanctions -- 6.1. Introduction -- 6.2. Principles and corollaries -- 6.2.1. Introduction -- 6.2.2. Legality -- 6.2.3. Proportionality -- 6.2.4. Prohibition of double jeopardy -- 6.2.5. Individual culpability -- 6.2.6. Due process of law and its corollaries -- 6.3. General framework -- 6.3.1. Introduction -- 6.3.2. Objective and subjective element.
001465550 5058_ $$a6.3.3. 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.
001465550 506__ $$aAccess limited to authorized users.
001465550 520__ $$aThis book explains the basic principles of taxation from an economic and legal perspective and without reference to a specific legal system.
001465550 588__ $$aDescription based on publisher supplied metadata and other sources.
001465550 655_0 $$aElectronic books
001465550 77608 $$iPrint version:$$aPistone, Pasquale et al.$$tFundamentals of Taxation$$dAmsterdam : IBFD Publications USA, Incorporated,c2019$$z9789087225377
001465550 852__ $$bebk
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