Building Trust In Taxation

Author : Bruno Peeters,J. L. M. Gribnau,Jo Badisco
Publisher : Unknown
Page : 376 pages
File Size : 40,7 Mb
Release : 2017
Category : Taxation
ISBN : 1780684738

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Building Trust in Taxation by Bruno Peeters,J. L. M. Gribnau,Jo Badisco Pdf

The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media such as Swissleaks, Luxleaks and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Bruno Peeters is Professor of Tax Law at the University of Antwerp. His current research interests lie in legal principles, European and corporate tax law. Hans Gribnau is Professor of Tax Law at Tilburg University and at Leiden University. His research focuses on legal principles, tax governance, tax compliance and tax ethics. Jo Badisco is a doctoral researcher at the department of philosophy at the University of Antwerp. His current research is on the problem of international taxation which he approaches from a philosophical angle.

Author : Bruno Peeters,Hans Gribnau,J. L. M. Gribnau,Jo Badisco
Publisher : Unknown
Page : 0 pages
File Size : 43,9 Mb
Release : 2017
Category : Democracy
ISBN : 1780684266

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Building Trust in Taxation by Bruno Peeters,Hans Gribnau,J. L. M. Gribnau,Jo Badisco Pdf

The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media, such as Swissleaks, Luxleaks, and the Panama Papers. This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution. Written by experts in their field and with an interdisciplinary perspective, Building Trust in Taxation analyzes a topical issue which is integral to the development of society. Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference? Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society. Subject: Tax Law, Legal Theory, Politics]

Author : OECD
Publisher : OECD Publishing
Page : 84 pages
File Size : 43,7 Mb
Release : 2022-09-05
Category : Electronic
ISBN : 9789264815537

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Tax Morale II Building Trust between Tax Administrations and Large Businesses by OECD Pdf

The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance.

Author : Roel Dom,Anna Custers,Stephen Davenport,Wilson Prichard
Publisher : World Bank Publications
Page : 402 pages
File Size : 43,7 Mb
Release : 2022-01-19
Category : Business & Economics
ISBN : 9781464817724

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Innovations in Tax Compliance by Roel Dom,Anna Custers,Stephen Davenport,Wilson Prichard Pdf

Recent decades have witnessed important progress in strengthening tax systems in developing countries. Yet many areas of reform have remained stubbornly resistant to major improvements; overall revenue collection still falls short of what is needed to support effective governance and service delivery, while tax collection is too often characterized by high rates of evasion among large corporations and the rich and disproportionate, though often hidden, burdens on lower-income groups. As countries around the world deal with large COVID-19-induced debt burdens, a focus on strengthening tax systems is especially timely. Innovations in Tax Compliance draws on recent research and experience to present a new conceptual framework to guide more effective approaches to reform. Building on the achievements of recent decades, it argues for an expanded focus on the overlapping goals of building trust, navigating political resistance, and tailoring reform to unique local contexts through a focus on identifying the most binding constraints on reform. This focus, it argues, can lead not only to greater compliance, increased fairness, and higher revenues, but can also contribute to the building of state capacity, sustained political support for further reforms, and stronger fiscal contracts between citizens and governments.

Author : Oecd
Publisher : Unknown
Page : 0 pages
File Size : 50,6 Mb
Release : 2022-09-14
Category : Electronic
ISBN : 9264320687

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Tax Morale II by Oecd Pdf

Author : Mark Brabazon
Publisher : Cambridge University Press
Page : 417 pages
File Size : 45,8 Mb
Release : 2019-05-02
Category : Law
ISBN : 9781108492256

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International Taxation of Trust Income by Mark Brabazon Pdf

This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.

Author : Marc P. Berenson
Publisher : Cambridge University Press
Page : 381 pages
File Size : 44,6 Mb
Release : 2018-01-25
Category : Business & Economics
ISBN : 9781108420426

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Taxes and Trust by Marc P. Berenson Pdf

Emphasizes how trust can turn a coercive tax state into a modern, legitimate one. This title is also available as Open Access.

Author : Emma Chamberlain,Chris Whitehouse
Publisher : Unknown
Page : 1679 pages
File Size : 45,5 Mb
Release : 2011
Category : Trusts and trustees
ISBN : 0414043359

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Trust Taxation by Emma Chamberlain,Chris Whitehouse Pdf

Trust Taxation covers the taxation of UK resident and non-resident trusts explaining in detail the income tax, capital gains tax and inheritance tax treatment of the various different types of trusts. The book covers the tax consequences of creating and ending a trust, as well as the tax issues to consider during the lifetime of each type of trust and on distributions to beneficiaries. Part 1 contains an overview of trust law including recent case law on Hastings Bass, the categorisation of foreign entities, the new domicile and residence proposals and case law on residence and domicile generally. It also summaries the tax rules for foreign domiciliaries. Parts 2 to 4 explain the relevant legislation in detail as it relates to trusts, including discussion of entrepreneurs' relief, rollover relief, reservation of benefit, excluded property and relevant property trusts. Part 5 deals with special situations, including the family home, chattels, employee benefit trusts, pilot trusts, bare trusts, disabled trusts, will drafting, variations, business property relief and agricultural property relief, divorce and trusts.

Author : Eric M. Uslaner
Publisher : Oxford University Press
Page : 752 pages
File Size : 42,6 Mb
Release : 2018-01-02
Category : Political Science
ISBN : 9780190274818

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The Oxford Handbook of Social and Political Trust by Eric M. Uslaner Pdf

This volume explores the foundations of trust, and whether social and political trust have common roots. Contributions by noted scholars examine how we measure trust, the cultural and social psychological roots of trust, the foundations of political trust, and how trust concerns the law, the economy, elections, international relations, corruption, and cooperation, among myriad societal factors. The rich assortment of essays on these themes addresses questions such as: How does national identity shape trust, and how does trust form in developing countries and in new democracies? Are minority groups less trusting than the dominant group in a society? Do immigrants adapt to the trust levels of their host countries? Does group interaction build trust? Does the welfare state promote trust and, in turn, does trust lead to greater well-being and to better health outcomes? The Oxford Handbook of Social and Political Trust considers these and other questions of critical importance for current scholarly investigations of trust.

Author : Robert F. van Brederode
Publisher : Springer Nature
Page : 412 pages
File Size : 51,6 Mb
Release : 2019-11-02
Category : Law
ISBN : 9789811500893

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Ethics and Taxation by Robert F. van Brederode Pdf

This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: • the nature of government • the relation between government (the state) and its subjects or citizens • the moral justification of taxes• the link between property and taxation• tax planning, evasion and avoidance • corporate social responsibility• the use of coercive power in collecting taxes and enforcing tax laws • ethical standards for tax advisors • tax payer rights • the balance between individual rights to liberty and privacy, and government compliance and information requirements • the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.

Author : Dominic de Cogan
Publisher : Bloomsbury Publishing
Page : 183 pages
File Size : 40,5 Mb
Release : 2020-08-06
Category : Law
ISBN : 9781509923564

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Tax Law, State-Building and the Constitution by Dominic de Cogan Pdf

This monograph looks at how tax is intertwined with constitutional law and the state in the UK. It looks at a variety of topics including tax devolution, scrutiny and reform of tax legislation, the protection of taxpayers and the domestic legal processing of international rules and problems. Tax Law, State-Building and the Constitution presents and interrogates five key claims. First, there is a clear overlap between the concerns of tax and constitutional lawyers. Secondly, the tax system is being deeply affected by the fast pace of constitutional change. Thirdly, decisions taken in the tax field are likely to have a reverse influence on the evolution of the constitution. Fourthly, these relationships are heavily context-dependent, with tax making all the difference to some ongoing constitutional controversies whilst having very little to do with others. Fifthly, by acknowledging tax as an important moving part within the contemporary constitution we might understand both tax and constitutional law a little better. The book therefore contributes to deeper theoretical debates on the identity of tax law as a discipline, the relevance of tax to public lawyers, the meaning of state-building in the recent history of a developed country and the importance of public finances to a wider sense of 'what is going on'. These are questions that ought to command the attention of tax and constitutional law academics as well as policy makers and reformers. Runner-up of the 2022 SLS Peter Birks Prize for Outstanding Legal Scholarship.

Author : OECD
Publisher : OECD Publishing
Page : 63 pages
File Size : 53,6 Mb
Release : 2019-09-11
Category : Electronic
ISBN : 9789264755024

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Tax Morale What Drives People and Businesses to Pay Tax? by OECD Pdf

Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.

Author : Michael Joseph Fuchs
Publisher : World Bank Publications
Page : 386 pages
File Size : 53,8 Mb
Release : 2002-01-01
Category : Business & Economics
ISBN : 0821351613

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Building Trust by Michael Joseph Fuchs Pdf

Russia's economy has come a long way during its first ten years of transition to a market economy. This publication examines the progress made within the Russian financial sector to promote banking reforms in order to build trust in the stability of the marketplace. The problems and potential solutions identified will also be of relevance to the financial sector within other transition economies.

Author : Charles Feltman
Publisher : Unknown
Page : 84 pages
File Size : 43,9 Mb
Release : 2021-07-15
Category : Electronic
ISBN : 0988953862

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The Thin Book of Trust by Charles Feltman Pdf

Author : Organization for Economic Cooperation and Development,Inter American Development Bank
Publisher : Inter-American Development Bank
Page : 51 pages
File Size : 44,7 Mb
Release : 2019-05-21
Category : Political Science
ISBN : 8210379456XXX

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A Beneficial Ownership Implementation Toolkit by Organization for Economic Cooperation and Development,Inter American Development Bank Pdf

In 2016, the G20 called on the FATF and the Global Forum to propose ways to improve the implementation of the international standards on transparency, including on the availability of beneficial ownership information, and its international exchange. The Global Forum developed a framework of proposed actions to answer that call, including a plan to facilitate effective implementation through examples of good implementation and technical assistance. This toolkit is in furtherance of the Global Forum’s commitment to support countries’ effective implementation. It is intended to help jurisdictions to develop an understanding of the beneficial ownership concepts contained in the international standards of transparency and exchange of information, and for use in conjunction with technical assistance seminars. It will support policy and implementation discussions in conjunction with capacity building workshops and technical assistance activities carried out by the Global Forum Secretariat as well as other supporting international organizations.