The Resource Legitimacy in fiscal relationships : rule of law and good governance

Legitimacy in fiscal relationships : rule of law and good governance

Label
Legitimacy in fiscal relationships : rule of law and good governance
Title
Legitimacy in fiscal relationships : rule of law and good governance
Creator
Subject
Language
eng
Summary
The author analyses the developments in fiscal relationships between State and taxpayers. He shows that the legitimacy of the State has been linked to the law from early on and in the course of the 20th century the law has been interpreted more and more broadly to include legal principles as well. More recently, good governance has become an essential aspect of legitimacy. As a result non-legally enforceable norms of good governance have become increasingly important in fiscal relationships. The author shows how these changes are reflected in the Dutch Tax and Customs Administration
Citation source
Bound in: Del derecho de la hacienda pública al derecho tributario : estudios en honor a Andrea Amatucci : volumen III-2. - Bogotá : Temis, 2011 ; p. 229-264
http://library.link/vocab/creatorName
Gribnau, H
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax authorities
  • taxpayer
  • rule of law
Label
Legitimacy in fiscal relationships : rule of law and good governance
Instantiates
Publication
Label
Legitimacy in fiscal relationships : rule of law and good governance
Publication

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