Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Derham on the Law of Set Off

Derham on the Law of Set Off

Price: £350.00

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION
The Law of Rights of Light 2nd ed



 Jonathan Karas


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Christmas and New Year Closing

We are now closed for the Christmas and New Year period, reopening on Friday 3rd January 2025. Orders placed during this time will be processed upon our return on 3rd January.

Hide this message

Building Trust in Taxation

Edited by: Bruno Peeters, Hans Gribnau, Jo Badisco

ISBN13: 9781780684260
Published: April 2017
Publisher: Intersentia Publishers
Country of Publication: UK
Format: Hardback
Price: £166.00



Despatched in 4 to 6 days.

The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media such as Swissleaks, Luxleaks and the Panama Papers.

This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution.

Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference?

Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society.

Subjects:
Taxation
Contents:
Introduction

PART I. TAXATION, STATE AND SOCIETY: RECIPROCITY AND THE LIMITS OF THE POWER TO TAX
Voluntary Compliance Beyond the Letter of the Law: Reciprocity and Fair Play
What is Wrong with Endowment Taxation: Self-Usership as a Prerequisite for Legitimate Taxation
Is Taxation on a Par with Forced Labour?
Conflict of Trust: EU Member States’ Fiscal Sovereignty and the Ideal of the Internal Market

PART II. TRUST AND MORALITY: TAX GOVERNANCE IN NEED OF TRANSPARENCY
Taxation and Ethics: an Impossible Marriage?
An Overview of Political Economy Issues in Taxation and Tax Reforms
Trust in the Tax System: The Problem of Lobbying
Restoring Stakeholders’ Trust in Multinationals’ Tax Planning Practices with Corporate Social Responsibility (CSR)

PART III. INTERNATIONAL TAXATION: IN SEARCH OF DEMOCRATIC LEGITIMACY
Improving Democratic International Tax Governance: On the Power of Citizens, Transparency and Independent Watchdogs
International Tax Justice Between Machiavelli and Habermas
International Taxation without International Representation? Legality and Legitimacy in Global Tax Governance
Tax Sovereignty and the Globalised Process of Law-Making: The Proposal of the UN Code of Conduct on Cooperation in Combating International Tax Evasion

PART IV. BEHAVIOURAL ASPECTS OF TAXATION AND TRST .
Public Attitudes Towards Redistribution Through Taxation
Does Information about Wealth Inequality and Inheritance Tax Raise Public Support for the Wealth Taxes? Evidence from a UK Survey
Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan