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Tax law design and drafting, Volume 1 /
This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guid...
| Clasificación: | Libro Electrónico |
|---|---|
| Otros Autores: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
International Monetary Fund,
©1996.
|
| Colección: | EBSCO Academic Collection
|
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 245 | 0 | 0 | |a Tax law design and drafting, Volume 1 / |c editor, Victor Thuronyi. |
| 260 | |a Washington, D.C. : |b International Monetary Fund, |c ©1996. | ||
| 300 | |a 1 online resource (494 pages) | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
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| 347 | |a text file | ||
| 490 | 0 | |a EBSCO Academic Collection | |
| 504 | |a Includes bibliographical references. | ||
| 520 | 0 | |a This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. In addition, the book should be of interest to students, academics, and practitioners with an interest in comparative tax law. It covers a wide range of subjects, from the legal framework for taxation to VAT, and includes such specialized topics as inflation adjustment. A forthcoming companion volume focuses on income taxation. | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a Contents -- Chapter 1. Tax Legislative Process -- I. Institutionalizing the Tax Reform Process -- A. In General -- B. Identifying the Problems to Be Addressed by Legislation and Establishing the Pace of Reform -- C. Research Support -- II. Interdisciplinary Nature of Taxation -- III. Communication and Collaboration in the Tax Reform Process -- A. Reform Considered by Working Groups Composed of Ministry Macroeconomists, Tax Policy Experts, Lawyers, and Administrators -- B. Consultation with Other Government Experts | |
| 505 | 8 | |a C. Consideration of Related Tax Issues by Different Working GroupsD. Consultations with Parliament -- E. Consultations with the Private Sector -- F. Responsibility for Process of Tax Legislation -- IV. Drafting Process -- V. Special Considerations in Using Foreign Legal Advisors -- Chapter 2. Legal Framework for Taxation -- I. Legal Foundation; Power to Make Tax Laws -- II. General Principles and Limitations on Power to Make Tax Laws -- A. Principle of Equality -- B. Principle of Fair Play or Public Trust in Tax Administration | |
| 505 | 8 | |a C. Principles of Proportionality and Ability to PayD. Principle of Nonretroactivity -- E. Other Constitutional Limitations -- F. Charters of Taxpayer Rights -- G. International Agreements -- III. Interpretation of Tax Laws -- A. General Considerations -- B. France -- C. Belgium -- D. Germany -- E. Netherlands -- F. United Kingdom -- G. Australia -- H. United States -- I. Antiabuse Legislation -- J. Specific Antiabuse Provisions -- K. Conclusion -- IV. Distribution of Tax Law Making Power Between the Legislative and Executive Branches of Government | |
| 505 | 8 | |a A. Distinction Between Executive and Legislative Functions of GovernmentB. Delegation of Power to Make Tax Laws in the Continental European Tradition -- C. Delegation of Tax Law Making Powers in Common Law Countries -- D. Administrative Commentaries, Interpretations, and Statements of Practice -- E. Administrative Rulings -- V. Division of Tax Powers Between the Central and Local Governments -- A. Classification of Tax Powers -- B. Leading Principles in the Distribution of Tax Powers -- Chapter 3. Drafting Tax Legislation -- I. Introduction -- II. Understandability | |
| 505 | 8 | |a A. BrevityB. Transparency -- C. Avoiding Legalistic Language -- D. Numbering of Sections -- E. Section Headings -- F. Sentence Structure -- III. Organization -- A. General Issues -- B. Use of a Code -- C. Organization of Tax Laws in the Absence of a Code -- IV. Effectiveness -- A. Relation Between Policy and Drafting -- B. Anticipating Application and Interpretation -- C. Drafting for a Judicial Audience -- D. Relation Between Statute, Regulations, and Other Explanatory Material -- V. Integration -- A. Local Drafting Style -- B. Gender-Neutral Language | |
| 546 | |a English. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 650 | 0 | |a Taxation |x Law and legislation. | |
| 650 | 0 | |a Tax administration and procedure. | |
| 650 | 0 | |a Bill drafting. | |
| 650 | 0 | |a Fiscal policy. | |
| 650 | 6 | |a Impôt |x Administration et procédure. | |
| 650 | 6 | |a Projets de loi |x Rédaction. | |
| 650 | 6 | |a Politique fiscale. | |
| 650 | 7 | |a POLITICAL SCIENCE |x Government |x Legislative Branch. |2 bisacsh | |
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| 650 | 7 | |a Fiscal policy. |2 fast |0 (OCoLC)fst00925806 | |
| 650 | 7 | |a Tax administration and procedure. |2 fast |0 (OCoLC)fst01143633 | |
| 650 | 7 | |a Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst01143921 | |
| 700 | 1 | |a Thuronyi, Victor. | |
| 776 | 0 | 8 | |i Print version: |t Tax law design and drafting. |d Washington, D.C. : International Monetary Fund, ©1996 |z 1557755876 |w (OCoLC)643624489 |
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