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The Resource Tax avoidance and rationality of law

Tax avoidance and rationality of law

Label
Tax avoidance and rationality of law
Title
Tax avoidance and rationality of law
Creator
Subject
Language
eng
Summary
This book investigates the essence of the phenomenon of tax avoidance and why and by what legal instruments it should be countered. The central thesis of the study is that tax avoidance defeats the law-as-rationalised and that is the exact reason why it is wrong and should be countered. The study comprises three parts. The first part (chapters II and III) provides the definition of tax avoidance as a practice contrary to the spirit of law, and discusses justification for countering tax avoidance. The second part (chapters III to VI) deals with the concept of rationality of law, in particular, interpretation and intelligibility of law which is explicated in its communicativeness, reasonability and coherence. The third part (chapters VII and VIII) shows how tax avoidance should be countered from the perspective of effectiveness and fairness
http://library.link/vocab/creatorName
Filipczyk, H
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Monografie
http://library.link/vocab/subjectName
  • tax avoidance
  • abuse of law
  • legality principle
  • anti-avoidance
Label
Tax avoidance and rationality of law
Instantiates
Publication
Extent
394 p.
Isbn
9788381076739
Label
Tax avoidance and rationality of law
Publication
Extent
394 p.
Isbn
9788381076739

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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