Tax Legislation. Standards, Trends and Challenges
This book is the result of the international conference Tax Legislation: Legal Standards, Trends, Challenges organized in October 2013 to celebrate the 15th anniversary of the Centre of Tax Documentation and Studies of the University of Łódź (Poland).
The idea behind the conference and the book is to identify standards, trends and challenges in drafting, enacting and assessing tax legislation and to create a picture of the tax legislation in force in different countries.
The contemporary legal research is focused mainly on the existing tax law and its application rather than on the legislative activities and their results (i.e. legislative instruments). Meanwhile, it is the course of the legislative process that directly influences the functioning of the tax system. The quality of tax legislation affects the entirety of tax relations: from the position of taxpayers and their attitude towards taxation to the efficacy of tax administration and the scale of tax litigation.
The novelty of this book lies in its focus on the purely legal aspects of the tax law-making process and the evaluation of the resulting legislation against diverse, but rather formal than substantive, quality criteria. Identifying standards and contemporary challenges of tax legislation is a necessary step in a quest for creating better tax legislation, more suited to the needs of taxpayers and tax administration in the modern economy.
This book gathers information on good practices and contemporary standards in tax law-making, provided by an international team of renowned authors.
The publication is addressed to academics, doctoral candidates and students, as well as tax practitioners, including tax lawyers, tax advisors, tax officials and judges. It should be particularly interesting to tax legislators and tax policy makers, or more generally - to all officials involved in drafting and enacting tax legislation.
Preface | str. 9
Part One
Identifying Standards, Trends and Challenges of Tax Legislation | str. 11
Theoretical Perspective | str. 13
Bogumił Brzeziński
Improving Tax Legislation: Some Theoretical Issues | str. 15
EU and International Perspective | str. 39
Frans Vanistendael
Structural Challenges for EU Tax Law | str. 41
Adam Zalasiński
The Basic Principles Governing EU Approximation of Double Taxation Conventions | str. 63
Jan J.P. de Goede
What is Going on with Tax Treaties? Standards, Trends and Challenges | str. 72
National Perspective | str. 89
Jörg Manfred Mössner
Tax Legislation in Germany - Procedures, Actors, Results, Critics | str. 91
Daniel Deak
Legislating Non-orthodox Taxes | str. 98
Peter Essers
How to Improve the Legislative Tax Law Process in the Netherlands | str. 120
Cezary Kosikowski
Issues Regarding Tax Legislation in Poland | str. 131
Mariusz Popławski
Current Law-Making Problems at the Municipality-Level in the Field of Tax Law in Poland | str. 144
Marina Karaseva (Sentsova)
Modern Trends and Challenges in Russian Tax Legislation | str. 155
Natalia Soloveva
Decisions of the Highest Courts: Influence on the Development of Tax Legislation in the Russian Federation | str. 170
Philip Baker
The UK Tax Law Rewrite: 1995 to 2010 | str. 180
Part Two
Depicting National Tax Legislation | str. 189
Włodzimierz Nykiel, Małgorzata Sęk
Standards, Trends and Challenges of National Tax Legislation | str. 191
Nikolaus Neubauer
Depicting National Tax Legislation: Austria | str. 208
Yang, Guang Ping
Depicting National Tax Legislation: China | str. 229
Anapaula Trindade Marinho
Depicting National Tax Legislation: France | str. 249
Steffen Lampert
Depicting National Tax Legislation: Germany | str. 265
Gabriella Erdos
Depicting National Tax: Hungary | str. 284
Antonio Uricchio
Depicting National Tax Legislation: Italy | str. 299
Aiste Medeliene
Depicting National Tax Legislation: Lithuania | str. 308
Krzysztof Lasiński-Sulecki, Wojciech Morawski, Jowita Pustuł
Depicting National Tax Legislation: Poland | str. 333
Radu Bufan, Mirela Violeta Buliga
Depicting National Tax Legislation: Romania | str. 355
Gordana Ilić-Popov, Svetislav V. Kostić
Depicting National Tax Legislation: Serbia | str. 369
Pedro M. Herrera
Depicting National Tax Legislation: Spain | str. 386
Cecile Brokelind, Tonie Persson
Depicting National Tax Legislation: Sweden | str. 397
Selçuk Özgenç
Depicting National Tax Legislation: Turkey | str. 411
David Salter
Depicting National Tax Legislation: The United Kingdom | str. 429
Stafford Smiley
Depicting National Tax Legislation: The USA | str. 457
The Centre of Tax Documentation and Studies in Łódź and the Foundation Centre of Tax Documentation and Studies | str. 473