The Resource The economic participation principle as a justification for taxation

The economic participation principle as a justification for taxation

Label
The economic participation principle as a justification for taxation
Title
The economic participation principle as a justification for taxation
Creator
Subject
Language
eng
Summary
This article considers why the economic participation principle, advanced as part of the OECD's recommendations, could provide a state justification for taxing all market participants. It discusses the current range of justifications, the views of historical theorists, and the state's role in managing the economy. A sound theoretical basis for justifying taxation is necessary for legitimising the existence of a taxing right. This is particularly important in the context of taxing non-residents. Justification for taxation can help determine who should fall within the tax base of a jurisdiction. The OECD’s "Pillar One" recommendations introduce the economic participation principle. This principle forms the basis for the new taxing right under the unified approach. This article argues that this principle should form the basis for justifying a state’s taxing rights over-all market participants, digital or otherwise, in a modern world. This principle is consistent with the purpose of taxation and the broader reason for a state’s existence. It is the existence of the economic participation in a state by a person that should determine whether or not a taxing right arises to a state in relation to that person
Citation source
In: British tax review. - London. - (2022), no. 2 ; p. 156-171
http://library.link/vocab/creatorName
Pavlovich, A
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • tax base
  • justification
  • Pillar 1 (OECD)
  • Unified Approach (OECD)
  • allocation of taxing rights
  • globalization
  • digital economy
  • tax policy
  • redistribution principle
  • international taxation
  • case law
Label
The economic participation principle as a justification for taxation
Instantiates
Publication
Label
The economic participation principle as a justification for taxation
Publication

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