The Resource Tax sovereignty today

Tax sovereignty today

Label
Tax sovereignty today
Title
Tax sovereignty today
Creator
Subject
Language
  • eng
  • eng
Summary
The goal of the essay is to verify the most appropriate tax dimension (state, supra-state, virtual) to enhance the new horizons of the global and digital economy. In this perspective, the efficiency of the main models is compared with their compliance to the constitutional principles that western democratic systems have established in matters of taxation, with particular regard to legal certainty, consent to taxation and to the redistributive function of taxes
Citation source
In: Revista T├ęcnica Tributaria : AEDAF - Madrid. - (2020), no. 129 ; p. 155-167
http://library.link/vocab/creatorName
Farri, F
Geographic coverage
  • European Union
  • Europe
  • International
Language note
English
http://library.link/vocab/subjectName
  • digital economy
  • tax sovereignty
  • globalization
  • tax certainty
  • redistribution principle

Library Locations

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