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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.
The political process focuses on the ways that people come together to engage in collective decision making in a variety of contexts. The central elements of the political process include: the formation of rules, the subsequent interactions that take place within those rules, and the evolution of rules over time. Scholars working in the area of Virginia political economy—e.g., James Buchanan and Gordon Tullock—emphasize the importance of applying the tools of economics to non-market settings, including politics. Scholars in this tradition focus on both politics and economics to understand the formation of political rules—constitutional political economy—as well as the subsequent play...
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate tax regimes on a worldwide basis since the dawn of modern income taxation over a century ago. This book evaluates two radically opposed viewpoints on the convention—a momentous and revolutionary paradigm shift versus a mechanism that merely continues an ongoing flow of limited policy coordination—with detailed investigations that bring to life the hopes and the realities of the current era of multilateral tax cooperation. Bringing together authors from national jurisdictions across the globe to scrutinize the MLI...
This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. EU member states lose hundreds of billions of euros to tax evasion every year. Tax crimes have a significant impact on the functioning of national and international economies and on the global financial system. Not only do they affect the actors involved and the state that has been deprived of tax revenues, but the citizens of those states suffer too. Tax Crimes and Enforcement in the European Union presents the findings of the EU-funded PROTAX project. Chapters writte...
Jan Ceulemans, Eric Gerets, Jean-Marie Pfaff,... Ze schreven nationale voetbalgeschiedenis op Mexico ’86, maar zes jaar eerder al brachten ze het hele land in extase met een vaak vergeten maar eigenlijk nog sterkere stunt. Op de puinhoop van zijn voorganger Raymond Goethals bouwde bondscoach Guy Thys een nieuw elftal dat van beschamende vertoningen tegen voetbaldwergen naar de finale van het Europees Kampioenschap ging. De Grote Duivels vertelt het verhaal van het EK ’80 in Italië. Een wonderlijke voetbalreis van De Kuip via Daknam, de Heizel en het Astridpark, over Reykjavik en Belfast, naar Turijn, Milaan en uiteindelijk Rome. Met een aantal ooggetuigen als gids. Grote namen van toen en nu, maar ook eenmalige internationals en andere vergeten helden van weleer. Geert De Vriese (1962) schreef eerder onder meer 1970-1979, De gouden jaren van het Belgisch voetbal en Mirakels in de Provincie. Zijn sporthistorische verhalen verschijnen in onder andere Bahamontes. Frank Van Laeken (1959) schreef eerder onder meer Het blunderboek van het Belgisch voetbal, Als het werk stopt en Het geld van het voetbal. £X€£$$ UNITED.
Sobre a obra Direito, Economia e Filosofia - Uma Homenagem ao Jurista Ives Gandra Martins - 1a Ed - 2024 "Esses valores são os morais e humanos, cristãos e familiares, democráticos e republicanos. A liberdade religiosa e de expressão. A dignidade da pessoa humana frente às ideologias que a degradam. A harmonia dos Poderes do Estado, sem que algum se sobreponha aos demais. O valor do trabalho humano e como pode ser caminho de santificação pessoal e alheia. A defesa da família como célula "mater" da sociedade. O princípio da subsidiariedade como norteador da intervenção do Estado no domínio econômico e social. A defesa do contribuinte frente a uma carga tributária excessiva que ...
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 e...
This book illustrates the diversity of hypogene speleogenetic processes and void-conduit patterns depending on variations of the geological environments by presenting regional and cave-specific case studies. The cases include both well-known and newly recognized hypogene karst regions and caves of the world. They all focus on geological, hydrogeological, geodynamical and evolutionary contexts of hypogene speleogenesis. The last decade has witnessed the boost in recognition of the possibility, global occurrence, and practical importance of hypogene karstification (speleogenesis), i.e. the development of solutional porosity and permeability by upwelling flow, independent of recharge from the overlying or immediately adjacent surface. Hypogene karst has been identified and documented in many regions where it was previously overlooked or misinterpreted. The book enriches the basis for generalization and categorization of hypogene karst and thus improves our ability to adequately model hypogene karstification and predict related porosity and permeability. It is a book which benefits every researcher, student, and practitioner dealing with karst.
O estudo visa a analisar se a Responsabilidade Corporativa pode ser uma alternativa eficaz na contenção da agressividade dos contribuintes ao elaborarem seus planejamentos tributários. Nesse contexto, avalia-se o problema sob duas perspectivas: a atuação dos Estados em implantar políticas fiscais competitivas para atração de capital e os efeitos dessas políticas à comunidade internacional; e, do ponto de vista dos contribuintes, as razões pelas quais esses engendram seus planejamentos tributários. A partir dessa análise, busca-se diferenciar os planejamentos agressivos de abusivos, estudando a maneira como são tratados pelo Conselho Administrativo Fiscal no Brasil. Verifica-se se os instrumentos utilizados pelos Estados para combater os planejamentos tributários agressivos são consistentes e viáveis. Finalmente, diante dos resultados encontrados, é feita uma reflexão sobre o papel da Responsabilidade Corporativa em questões tributárias e, diante de sua natureza voluntária, se é um instrumento capaz de auxiliar na prevenção dos planejamentos tributários agressivos ou se necessita de regulamentação estatal para alcançar os objetivos pretendidos.
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