"Fiscal" and "moral termites" (in the words of Vito Tanzi and John Braithwaite) are eating away taxes due, not only by tax evasion but also by a more sophisticated conduct: tax avoidance. Tax Avoidance and Rationality of Law is a theoretical journey undertook to understand this phenomenon. It is a bold and inspiring study of tax avoidance, leading through the questions of what tax avoidance essentially is, and why and how (by means of what legal instruments) it should be countered. The central insight of the publication is that tax avoidance defeats rationality of law - violates law-as-rationalised - and that this is the exact reason why it is wrong and it should be combated. The book contributes to a lively contemporary debate on legal and ethical aspects of tax avoidance. By explaining its nature and re-examining well-known objections against antiavoidance measures, the publication legitimises current initiatives such as the OECD/G20 Base Erosion and Profit Shifting (BEPS) project or national general anti-avoidance rules (GAARs). It also postulates the enrichment of the typical toolbox employed to prevent and counteract this phenomenon with principle-based legislation and co-operative compliance programmes.

Autorzy	Filipczyk Hanna
Format	15.2x21.1
Języki	angielski
Miejscowość	Warszawa
Oprawa	Twarda
Pkwiu	58.11.12.0
Rok wydania	2017
Seria/cykl	BIBLIOTEKA PRZEGLĄDU PODATKOWEGO
Tematyka	Prawo Książki dla praktyków
Wydanie	1
Wydawca	Wolters Kluwer
Kod EAN/ISBN	9788381076739
Liczba stron	396