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The Resource Sistema di comunicazione fiscale

Sistema di comunicazione fiscale

Label
Sistema di comunicazione fiscale
Title
Sistema di comunicazione fiscale
Creator
Subject
Language
eng
Summary
The author starts off by observing that modern tax systems are characterized by growing costs and difficulties in the communication between taxpayers and tax administrations. High compliance costs are detrimental to both States' revenue and taxpayers as they are perceived by the latter as "unfair". This undermines the stability of the legal relationships upon which tax communications are based. The absence or lack of such communication impel tax authorities to use more presumptive means of assessment, which in turn hinder the effectiveness of the tax authorities' action. A modern democratic State should aim at involving taxpayers and tax authorities in a real integrated communication system rather than considering taxpayers as the mere targets of the tax authorities. The gist of the work hence concerns the guarantee of the information rights of the taxpayers in respect of tax legislation, administrative activity and jurisdictional action eventually. The final chapter addresses the tax communication issues within the European and the international tax law systems
http://library.link/vocab/creatorName
Pace, E
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
Italian
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax authorities
  • international tax law
  • procedural tax law
Label
Sistema di comunicazione fiscale
Instantiates
Publication
Extent
201 p.
Isbn
9788834808979
Label
Sistema di comunicazione fiscale
Publication
Extent
201 p.
Isbn
9788834808979

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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