The economic participation principle as a justification for taxation
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The work The economic participation principle as a justification for taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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The economic participation principle as a justification for taxation
Resource Information
The work The economic participation principle as a justification for taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- The economic participation principle as a justification for taxation
- 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
- Geographic coverage
- Europe
- Language note
- English
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/gievPD6uVfA/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/gievPD6uVfA/">The economic participation principle as a justification for taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>