Skip to main content

2021 | OriginalPaper | Buchkapitel

37. A Good Tax System: A Rapid Review

verfasst von : Parthasarathi Shome

Erschienen in: Taxation History, Theory, Law and Administration

Verlag: Springer International Publishing

Aktivieren Sie unsere intelligente Suche um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

This volume emphasised essential underpinnings comprising principles of taxation in tax design. Conversion to a comprehensible legal format that can be correctly interpreted by stakeholders is equally important. Increasingly, tax avoidance by multinational enterprise (MNE) taxpayers represents a formidable challenge to tax administrations and a new branch has developed that addresses this issue. Not only are taxation theory and law important, but its administration represents a third anchor for taxation to be successful in a country and an international context. Further, this volume has illustrated an important lesson in taxation, that of its history, taking India as a case study. It found that taxation has had an extractive characteristic over the course of history rather than one of willing participation in a social contract between the government and the people it should serve. Historical experience is a lesson for what modern governments should eschew in designing tax systems and administrations to achieve voluntary tax compliance rather than using severe extractive policies merely for revenue generation. This chapter comprises a rapid review of the major elements of an ideal tax design that a student of taxation should keep in mind when designing tax policy, writing tax law or administering a tax system.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Fußnoten
1
Lee (2013), p. 13.
 
2
See Silvani and Baer (1997).
 
Metadaten
Titel
A Good Tax System: A Rapid Review
verfasst von
Parthasarathi Shome
Copyright-Jahr
2021
Verlag
Springer International Publishing
DOI
https://doi.org/10.1007/978-3-030-68214-9_37