Tax Law and Digitalization: The New Frontier for Government and Business

Tax Law and Digitalization: The New Frontier for Government and Business
Author: Jeffrey Owens
Publisher: Kluwer Law International B.V.
Total Pages: 305
Release: 2021-09-15
Genre: Law
ISBN: 9403534044

New technologies are changing the way that tax administrations, taxpayers and their advisers interact, leading to a reduction in the compliance cost for taxpayers, a level playing field for large and small businesses, and fewer opportunities to engage in aggressive tax practices. Although entering a new world where processes are supported by machines inevitably disrupts traditional ways of working, the contributors to this indispensable book reveal the enormous potential of ‘tax technology’ to positively transform tax compliance, clearly showing both government and business how to manage the transition from the old to the new. With detailed treatment of the technology available in the tax field, the authors describe how to secure its benefits in such ways as the following: electronic balance sheets and invoices; automated transmission to tax authorities; innovative analytics applications; blockchain in tax law processes; process mining in VAT; real-time reporting with cryptography; and meeting the challenges to taxpayers’ rights to privacy and personal data protection. The contributions draw on an international conference held under the auspices of the Digital Economy Taxation Network at the Vienna University of Economics and Business in December 2020. The perspective throughout focuses on how to achieve better tax compliance at a lower cost. For this reason, this full-scale, practical guide on how to adapt tax law to new technologies and how to apply tax tech processes in practice will be welcomed by tax practitioners, tax administrations, and academics across the entire tax community.

Politics, Taxation, and the Rule of Law

Politics, Taxation, and the Rule of Law
Author: Donald P. Racheter
Publisher: Springer Science & Business Media
Total Pages: 273
Release: 2012-12-06
Genre: Political Science
ISBN: 1461510694

Public Interest Institute began operations in 1992 as Iowa's only state-level, independent, research organization. As a public-policy research organization, our four principal goals are to become an information and analysis resource for all Iowans; provide local, state, and national policy-makers with a rigorous, objective, and understandable analysis of specific policy initiatives; identify practical alternatives for action on critical issues; and provide a forum for policy-makers and individuals to share ideas and concerns. The Institute promotes the importance of a free-enterprise economic system and its relationship to a free and democratic society. It seeks to support the proper role of a limited government in a society based upon individual freedom and liberty. Concerned citizens are challenged to become better informed about public issues, for ideas have consequences, and involved individuals can make a difference. Following the general treatment of how to achieve these ideals contained in LIMITING LEVIATHAN, we have continued our series of books designed to examine the topics raised there in greater depth. In FEDERALIST GOVERNMENT IN PRINCIPLE AND PRACTICE we developed the ways in which dividing governmental power between levels such as national and state can help citizens preserve their freedoms. In this volume we develop the ways in which property rights do the same.

Taxation and Democracy

Taxation and Democracy
Author: Sven Steinmo
Publisher: Yale University Press
Total Pages: 304
Release: 1993-01-01
Genre: Political Science
ISBN: 9780300067217

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

Thailand: History, Politics and the Rule of Law (2nd Edition)

Thailand: History, Politics and the Rule of Law (2nd Edition)
Author: James Wise
Publisher: Marshall Cavendish International Asia Pte Ltd
Total Pages: 372
Release: 2024-02-01
Genre: Political Science
ISBN: 981521859X

Thailand’s 2023 election results energised some Thais and traumatised others. Voters and analysts alike were astonished that a youthful party aiming to transform the country won the most seats, though not a majority. The Move Forward party wanted to de-militarise society and politics, de-centralise government administration, de-monopolise the economy, and curb the ideological, political, and financial power of the monarchy. For decades, Thai politics had revolved around two big questions: Do you support the charismatic Thaksin Shinawatra and his populist Pheu Thai party? Do you support military supervision of politics? Thaksin and the military—once enemies—now had a common foe. Relying on military-appointed senators, they formed a coalition government that pushed Move Forward into the parliamentary opposition. Move Forward’s challenge is to broaden support for its progressive agenda before the next election. That’s a scary prospect for Thaksin and the military because, according to the current constitution, next time they won’t be able to rely on unelected senators to rescue them. The revised edition of this book describes the historical context of these momentous events and trends and shares insights into the social and cultural undercurrents that shape Thai politics. Informed by the latest research, it is an accessible introduction for the general reader, while also offering much to those who want to know more about Thailand’s political dynamics.

The Oxford Handbook of Law and Politics

The Oxford Handbook of Law and Politics
Author: Keith E. Whittington
Publisher: OUP Oxford
Total Pages: 828
Release: 2010-06-11
Genre: Political Science
ISBN: 0191616281

The study of law and politics is one of the foundation stones of the discipline of political science, and it has been one of the most productive areas of cross-fertilization between the various subfields of political science and between political science and other cognate disciplines. This Handbook provides a comprehensive survey of the field of law and politics in all its diversity, ranging from such traditional subjects as theories of jurisprudence, constitutionalism, judicial politics and law-and-society to such re-emerging subjects as comparative judicial politics, international law, and democratization. The Oxford Handbook of Law and Politics gathers together leading scholars in the field to assess key literatures shaping the discipline today and to help set the direction of research in the decade ahead.

Democracy and the Rule of Law

Democracy and the Rule of Law
Author: Adam Przeworski
Publisher: Cambridge University Press
Total Pages: 338
Release: 2003-07-21
Genre: Law
ISBN: 9780521532662

This book addresses the question of why governments sometimes follow the law and other times choose to evade the law. The traditional answer of jurists has been that laws have an autonomous causal efficacy: law rules when actions follow anterior norms; the relation between laws and actions is one of obedience, obligation, or compliance. Contrary to this conception, the authors defend a positive interpretation where the rule of law results from the strategic choices of relevant actors. Rule of law is just one possible outcome in which political actors process their conflicts using whatever resources they can muster: only when these actors seek to resolve their conflicts by recourse to la, does law rule. What distinguishes 'rule-of-law' as an institutional equilibrium from 'rule-by-law' is the distribution of power. The former emerges when no one group is strong enough to dominate the others and when the many use institutions to promote their interest.

Freedom and the Rule of Law

Freedom and the Rule of Law
Author: Anthony Arthur Peacock
Publisher: Rowman & Littlefield
Total Pages: 310
Release: 2010
Genre: History
ISBN: 9780739136188

"Freedom and the Rule of Law takes a comprehensive look at the historical beginnings of law in the United States as well as recent developments affecting the relationship between freedom and the rule of law. Although the relationship between freedom and the rule of law has been a perennial one since America's Founding, as the contributions compiled by Anthony A. Peacock in this book make clear, it is also a theme of particular importance today." --Book Jacket.

Legal Interpretation of Tax Law

Legal Interpretation of Tax Law
Author: Robert F. van Brederode
Publisher:
Total Pages: 0
Release: 2017
Genre: Corporations
ISBN: 9789041184733

Legal Interpretation of Tax Law' is a comprehensive multi-jurisdiction survey of the interpretation of the corporate income tax and VAT and GST or other general sales tax laws. As a result of the globalization of trade and business, tax departments and their external advisors are increasingly required to deal with the tax law of foreign jurisdictions. Effective consulting, whether internal or external, requires not only knowledge of tax law per se but also of how tax law is explained and interpreted by the courts of foreign jurisdictions. This book is the first to deal comparatively with tax law interpretation in economies engaged in cross-border investment at a global level.00The introduction outlines the theoretical approaches to legal interpretation in general and gives an overview of issues and topics relevant to taxation ? designed to help readers understand the jurisdictional chapters that follow. Each author pays detailed attention to such documentary elements as explanatory memoranda, administrative rulings, judicial precedents, judgments of foreign courts, legislative debates, and OECD guidelines.

Critical Tax Theory

Critical Tax Theory
Author: Bridget J. Crawford
Publisher: Cambridge University Press
Total Pages: 399
Release: 2009-06-22
Genre: Law
ISBN: 1139477455

Tax law is political. This book highlights and explains the major themes and methodologies of a group of scholars who challenge the traditional claim that tax law is neutral and unbiased. The contributors to this volume include pioneers in the field of critical tax theory, as well as key thinkers who have sustained and expanded the investigation into why the tax laws are the way they are and what impacts tax laws have on historically disempowered groups. This volume, assembled by two law professors who work in the field, is an accessible introduction to this new and growing body of scholarship. It is a resource not only for scholars and students in the fields of taxation and economics, but also for those who engage with critical race theory, feminist legal theory, queer theory, class-based analysis, and social justice generally. Tax is the one area of law that affects everyone in our society, and this book is crucial to understanding its impact.