The Resource Fairness : a dire international tax standard with no meaning

Fairness : a dire international tax standard with no meaning

Label
Fairness : a dire international tax standard with no meaning
Title
Fairness : a dire international tax standard with no meaning
Creator
Subject
Language
eng
Summary
In their discussions on corporate income tax systems the International Organizations (IOs) OECD, UN, IMF and World Bank, Supranational Organizations (SOs), Non-Governmental Organizations (NGOs), associations of practitioners and Governments often refer to the concept of fairness without proper definition of what in the context of their arguments is fairness and how the fairness can be achieved. The consequence is that fairness in taxation is a blurred concept. This article shows that fairness in taxation has an economical, juridical, philosophical and political perspective. Following the overview of these perspectives, this article calls for more research on global perceptions of fairness and for formulating an agenda for discussing this issue by IOs, SOs, NGOs and Governments
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 45 (2017), no. 12 ; p. 767-783
http://library.link/vocab/creatorName
  • Burgers, I.J.J
  • Mosquera Valderrama, I.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • canons of taxation
  • corporate income tax
Label
Fairness : a dire international tax standard with no meaning
Instantiates
Publication
Label
Fairness : a dire international tax standard with no meaning
Publication

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