Public Loss in the Actions and Acts of Taxation From the Viewpoint Public Fiscal Law

A country's right to levy taxes is a fundamental aspect of its sovereignty. Without the power to tax, a government would be unable to redistribute resources among its citizens and provide public goods. The question of how tax rights should be distributed is therefore one of the oldest and most important problems of tax theory. Increased international economic integration has made this question even more important, as a larger share of economic transactions take place across national borders, giving rise to situations in which more than one country is able to tax the same base.How such conflicts are resolved affects both the ability of countries to redistribute resources domestically and the international distribution of tax revenues. The allocation of tax rights therefore raises important questions of distributive justice, questions that require a normative theory of the right to tax. This essay seeks to evaluate the current distribution of tax rights by examining whether it can in fact be justified within the main approaches to distributive justice.

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The silent pension pillar implosion

European Journal of Social Security ◽

10.1177/1388262717711777 ◽

2017 ◽

Vol 19 (2) ◽

pp. 98-117 ◽

Cited By ~ 3

Author(s):

Yves Stevens

Keyword(s):

Pension Plans ◽

Occupational Pension ◽

Pension Policy ◽

New Paradigm ◽

Freedom Of Choice ◽

Policy Makers ◽

Recent Trends ◽

Fiscal Law ◽

Occupational Plans ◽

The Individual

This article discusses recent trends in occupational pension policy and identifies the rise of a second policy wave directed towards greater individualisation in occupational pension plans. It is clear that, at a global level, governments and regulatory offices are promoting the so-called third pillar as a valuable pension option and that freedom of choice of the individual is a key element in this process. This individualisation reflects the decreasing involvement of employers in occupational plans and the increasing attentiveness of governments towards individual retirement schemes. We ask whether the so-called first and third pillar are pushing the second pillar away and whether there is a silent pension pillar implosion. In the article, we describe and analyse recent legislative and regulatory initiatives in six European countries to locate the individualisation process. We also propose a new paradigm for pension policy makers in which the so-called pension pillars are abandoned and replaced by an integrated pension vision leading to a balanced target income in retirement. In this integrated vision, there is a legal link between all forms of pension in a given country. This link is reflected in social and fiscal law.

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Tax odysey-tax evasion wchich ends with penalty?

ASEJ Scientific Journal of Bielsko-Biala School of Finance and Law ◽

10.5604/01.3001.0012.7943 ◽

2018 ◽

Vol 22 (3) ◽

pp. 90-96

Author(s):

Krzysztof, Raul Woźniak

Keyword(s):

Tax Evasion ◽

The State ◽

Tax Law ◽

Legal Action ◽

Private Law ◽

Self Assessment ◽

Criminal Penalty ◽

Financial Consequences ◽

Tax Fraud ◽

Fiscal Law

The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legality of tax evasion is of private law character, under the Tax Law tax evasion results in deprivation of the illegal tax benefit. Self-assessment which is non-compliant with the factual proceeding of the taxed actions, is penalized by the Penal Fiscal Law as tax fraud. The objective of this paper is to indicate the limits beyond which legal actions, procedurally compliant with the Tax Law, become criminal. The doubts raised by the taxpayer through acting contrarily to the objective and the spirit of the Tax Law may bring not only financial consequences but also criminal penalty.

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Systems of Fiscal Law and Policy

Financing Africa ◽

10.2307/j.ctvx07801.13 ◽

2019 ◽

pp. 67-94

Keyword(s):

Law And Policy ◽

Fiscal Law

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Digitization and Blockchain in Finance, The Netherlands in 2020 and 2021

International Journal of Applied Economics Finance and Accounting ◽

10.33094/8.2017.2021.111.1.22 ◽

2021 ◽

Vol 11 (1) ◽

pp. 1

Author(s):

Jan Veuger

Keyword(s):

Applied Sciences ◽

The Netherlands ◽

Law And Economics ◽

International Perspective ◽

Exploratory Research ◽

Professional Groups ◽

Audit Firms ◽

University Of Applied Sciences ◽

Fiscal Law ◽

Chartered Accountants

The exploratory research in 2020 received a lot of attention in trade journals in the Netherlands and in the international context of academic journals, webinars and conferences. This led to this research in 2021, including a reorientation on the structure of the research. Due to the further development of the faculty in 2020 and 2021, the questions from the research were further professionalized, peer reviewed by experts and supplemented. In addition, it is interesting and scientifically important to place the research more in both a national and international perspective, both with regard to professional groups and with regard to other studies, such as that of Controllers Magazine, After various inventorying discussions at the end of 2020, whether or not at the request of the stakeholders, this led to a reorientation on the conducting of the research. At the beginning of 2021, the study was therefore extended almost simultaneously to: (a) all members of the Working field commission (Werkveldcommissie; WVC) of the Accountancy (AC), Finance, Tax and Advice (FTA, formerly Fiscal Law and Economics) and Finance & Control (FC) programmes of the Academy of Finance, Economics and Management (FEM) at Saxion University of Applied Sciences, (b) all members of the foundation of collaborating chartered accountants and accounting and bookkeeping firms (SRA), a network organization of 375 independent audit firms with 900 branches in the Netherlands, and (c) international sister universities of Saxion University of Applied Sciences.

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