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Bachelor Thesis from the year 2017 in the subject Law - Tax / Fiscal Law, grade: 9 Punkte, Maastricht University (Faculty of Law), language: English, abstract: Taxpayers are obliged to file their annual returns which the state needs to fund its expenses for society. By doing so, sensitive and personal information are disclosed to the respective tax administration. Inevitably, the issue of disclosing relevant information arises as well as the question of how to treat the information without harming the basic rights of an individual taxpayer. This thesis contributes to the issue of disclosing tax related information by focusing on tax confidentiality, its development and status, the current legal framework, and the rationale behind the approaches of tax confidentiality, undertaken by different legal systems. More specific, this thesis incorporates a comparison between the jurisdictions of Germany and the United States, examining their national legislative rules on tax confidentiality. By elaborating upon the similarities, differences, and the rationale of tax confidentiality in both systems, the thesis will uncover the fact, that both, Germany and the U.S. have a high level of confidentiality. There exist, however, interesting differences related to the level of confidentiality, and this thesis will conclude that the German system has a higher level of confidentiality, for instance in relation to the exceptions to tax confidentiality.
This ground-breaking book brings clarity to the dynamically developing field of international tax law. It empowers individuals and corporate taxpayers to navigate their way around and helps tax authorities take taxpayers' rights into account from the beginning. The book is the result of several years of research conducted with the support of the International Law Association. Taxpayers in International Law puts taxpayers' rights on the global international tax agenda as the necessary counterweight and complement to Base Erosion and Profit Shifting (BEPS). Importantly, it pleads for a global minimum standard of legal protection of the fundamental rights of taxpayers and extracts the content of such rights from relevant constitutional principles of many countries around the world. The book is structured in 3 parts: Part I focusses on the legal sources and on the relations between taxation and international human rights law. Part II identifies general principles and specific taxpayers' rights, groups them into 3 categories (procedural, related to sanctions, and substantive), and analyses the different implications that arise in each of them. Part III features concrete proposals for establishing a global framework for the protection of taxpayers' rights, including guidelines for tax authorities. The book is a unique instrument for the daily work of practitioners and international tax scholars interested in securing the protection of taxpayer's fundamental rights, as well as for those involved in tax collection worldwide. Taxpayers can refer to the book to find out which rulings and concepts can help them enforce their rights; tax authorities and judges can use the book to verify which rights have to be respected.
Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
Tax administration improvements have contributed significantly to a doubling of China’s tax-to-GDP ratio and the substantial reduction in taxpayers’ compliance costs since the mid-1990s. This paper describes the key features of China’s tax administration and their evolution over the last 20 years. It also identifes emerging challenges to the tax system and areas where further tax administration improvements are needed to sustain tax revenue and reduce taxpayers’ compliance costs in the future.
Experts discuss strategies for curtailing tax evasion
Examining the structure, politics and historic development of taxation in several countries, this book compares three quite different political democracies. It provides an account of the ways these democracies have financed their welfare programs despite w
This report reviews tax policy in the Maldives and identifies reform options to support efficiency, equity, and revenue. The absence of a broad-based personal income tax (PIT) generates revenue leakages and significantly diminishes the role of tax policy in income redistribution. A modern tax design requires a holistic view of the taxation of different sources of income and different legal forms of taxpayers to maintain tax neutrality, to the extent possible, while preserving some degrees of progressivity, simplicity, and administrability. Moreover, updating the tax system to cope with recent international developments is vital to safeguard revenues. While strengthening the goods and services tax (GST) can raise revenues in the short- to medium-term, a property tax is an important option for the long-term. The diagram below demonstrates reform priorities, as identified in this report, to modernize tax policy in the Maldives.