The Resource Justiça Tributária Internacional = International tax justice

Justiça Tributária Internacional = International tax justice

Label
Justiça Tributária Internacional = International tax justice
Title
Justiça Tributária Internacional = International tax justice
Creator
Subject
Language
  • por
  • eng
Summary
In political philosophy, international justice is a relevant topic, but there is no consensus on whether it should be essentially pursued as state justice or whether there are alternatives. This article focuses on international tax justice. For that purpose, the following topics are debated: the role of state law in a globalized world; justice as a normative vs. an empiric concept; the scope of justice: whether we should focus on international, political or state justice; whether international justice should be applied by states or international institutions; the meaning of justice for the theories of recognition; tax competition as an aggression to recognition among states; interstate cooperation as an alternative paradigm to tax competition. This article aims to demonstrate that the idea that every human being must set up and support a state in the Hobbesian and Kant's logic, becomes artificial or insufficient in a free movement context. It concludes that international cooperation among states is the best solution to achieve justice and validity of law, as long as recognition, the ability-to-pay principle and the single tax principle are observed
Citation source
In: Revista direito tributário atual. - São Paulo. - (2019), no. 41 ; p. 465-495
http://library.link/vocab/creatorName
Dourado, A.P
Geographic coverage
International
Language note
Portuguese
http://library.link/vocab/subjectName
  • tax policy
  • tax competition
  • international taxation principles
  • ability to pay
  • single tax principle
  • domestic tax law
  • tax sovereignty
Label
Justiça Tributária Internacional = International tax justice
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2019/R-S/REVIDITRA/41_465-495.pdf
Publication
Note
20191223

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