Pietro Boria - Taxation in European Union
Here you can read online Pietro Boria - Taxation in European Union full text of the book (entire story) in english for free. Download pdf and epub, get meaning, cover and reviews about this ebook. year: 0, publisher: Springer International Publishing, Cham, genre: Romance novel. Description of the work, (preface) as well as reviews are available. Best literature library LitArk.com created for fans of good reading and offers a wide selection of genres:
Romance novel
Science fiction
Adventure
Detective
Science
History
Home and family
Prose
Art
Politics
Computer
Non-fiction
Religion
Business
Children
Humor
Choose a favorite category and find really read worthwhile books. Enjoy immersion in the world of imagination, feel the emotions of the characters or learn something new for yourself, make an fascinating discovery.
- Book:Taxation in European Union
- Author:
- Publisher:Springer International Publishing, Cham
- Genre:
- Year:0
- Rating:3 / 5
- Favourites:Add to favourites
- Your mark:
Taxation in European Union: summary, description and annotation
We offer to read an annotation, description, summary or preface (depends on what the author of the book "Taxation in European Union" wrote himself). If you haven't found the necessary information about the book — write in the comments, we will try to find it.
Pietro Boria: author's other books
Who wrote Taxation in European Union? Find out the surname, the name of the author of the book and a list of all author's works by series.
Pietro Boria
Boria Majumdar
Peter J. Anderson
Pietro Corsi
Lee Miles
By Pietro Rea
Boria Majumdar
European Union
European Union.
Taxation in European Union — read online for free the complete book (whole text) full work
Below is the text of the book, divided by pages. System saving the place of the last page read, allows you to conveniently read the book "Taxation in European Union" online for free, without having to search again every time where you left off. Put a bookmark, and you can go to the page where you finished reading at any time.
Light
Font size:
↓
↑
Reset
Interval:
↓
↑
Bookmark:
Make
Part I
The Institutions
The Institutions
Springer International Publishing Switzerland and G. Giappichelli Editore 2017
Pietro Boria Taxation in European Union 10.1007/978-3-319-53919-5_11. The Tax Power in the Tradition of the European Legal Systems
Pietro Boria 1
(1)
Faculty of Law, Sapienza University of Rome, Rome, Italy
1.1 The Tax Power in the European Tradition
1.1.1 The Tax Power as Distinctive Element of the Institutional Systems
Taxationor more precisely the regulation of tax relationsis a distinctive feature of the institutional systems, since it is essential for the effective implementation of functions related to sovereignty. In fact only the actual availability of material resourcesand specifically the financial resourcesmay help to achieve the purposes of government that the holder of sovereign power is required to seek. It seems so unquestionable in the general perception that the power of taxation is one of the closest features of the sovereignty, in order to make a decisive contribution to its own characterization under an ideological profile.
Indeed, the regulatory choices adopted for taxation in a legal system clearly show the core values and the beliefs about sovereignty in a social community. The relation between sovereignty and taxation is a distinctive feature of the constitutional arrangements of the European States, which is not expressed, however, according to uniform modules, but it takes many different forms and contents.
In this regard it is evident the contradiction between collective values, which address to the need for protection and development of the general community, and individual values, which refer to the protection and promotion of human rights and freedoms.
On one side, there is the public interest in the settlement of taxes in order to ensure the vitality and development of the community and to pursue the maximization of general goals, which can be called tax interest just to express the axiological connotation of the general value. On the other side, there are the protective values of the individual sphere, due both to the personal freedom (compared to the exercise of public power of taxation), and to the ability to pay.
The legal regulation of the power of taxation is thus shown as the fundamental transmission belt between the human wealth and freedoms and the care of the general interests and the developmental goals of the Welfare State, which is an evident index of the level of solidarity or individualism in the civil community, and, above all, an epiphenomenon of the fundamental relation between the rulers persons and the ruled persons.
This axiological relation, which is established between the collectivist and individual conflicting values, is the basic dialectic of the taxation system, according to which it can be identified the concrete unfolding of sovereignty in the several legal systems.
1.1.2 The Basic Features of the Tax Systems in Europe: Patterns of Affinity and Reason for Diversity
The power of taxation is the subject of legal regulation under several profiles. Firstly, a significant role is gained by the set of regulations regarding the taxation system and the implementation phase of the fiscal requirements (audits, collection, litigation, penalties) in which the general principles of taxation are customarily defined. In this regard it can refer to a taxation macro-system , indicating the collocation of the norms to an apical level of taxation directly into the Constitution or in constitutional laws (or in reinforced laws).
Secondly, the set of regulations that distinguishes the background structure of singles taxes is highlighted (with particular reference to the assumption, the taxpayers, the tax base and the tax rate). It is a set of rules which is placed intermediately between the macro-system (the set of principles and rules of general application) and the series of specific regulatory provisions relating to specific individual cases (which can be defined as regulatory micro-systems) and therefore it can be conventionally described as taxation middle-system . Unlike the macro-system, the middle-systems shows a lower degree of stability, not because of the use of ordinary legal sources (which therefore have not the regulatory protection of constitutional sources or reinforced laws), but especially for the functionalization that is necessary to the needs of the economic policy and of public finance.
Now, it should be noted that in the European countries it is to be found a common background about the main medium-tax systems. Indeed it is possible to verify obvious similarities in the underlying structure of the taxes which are the backbone of European public finances.
Direct taxes are articulated anywhere in the tax on personal income (basically a personal and progressive tax) and in the tax on corporate income (usually a flat tax); the relations between the two taxes are set, even though different ways, in order to prevent (or attenuate) the economic double taxation of corporate earnings.
Among the indirect taxes, the most important one is undoubtedly the value added tax (VAT), which has a regulatory legislation substantially similar in several jurisdictions (as it has been built on the same archetype). Other taxes, which come from the old European legal tradition (registration tax, stamp duty, inheritance tax), are characterized by a nearly homologous regulatory structure. Even the discipline of duties and excises is evidently similar in different countries (especially for the impulse of the EU).
The main differences are found within the local taxation systems, which are very heterogeneous and influenced by historical social matters that highlight the differences between the countries. In any case it can also be seen in this regulatory system how structurally homogeneous the various taxing jurisdictions are regarding the balanced comparison between central State taxes and regional (or local States) taxes.
In view of the similarities regarding the middle-systems, it appears on the contrary a significant differentiation among the European taxation systems regarding the connotation of the macro-system. In fact, not only significant differences can be registered in relation to the discipline of litigation and penalties, the powers of investigation of the financial administration and the protection of taxpayers rights, but also a different ideological position comes out about the comparison among the conflicting values referring to the alternative of individual-community which, as mentioned above, is the key element of the axiological matters that intrinsically permeates the taxation system since the evolutions of the modern State.
On one hand, the interest tax is imposed as a structural rule of the taxation system, legitimizing some invasive or at least strongly reductive regulatory requirements with respect to the freedom of the individual consociates. On the other hand, it gains great importance the liberal values which, in addition to measuring the position of the individual within the social community with regard to the needs of allocating taxation, allow to protect the minimal core of wealth and freedom of each citizen.
The dialectical relation between the fundamental values of the social community and those of the individual assumes a constitutional dimension which varies according to the transformation of the relations between rulers and ruled, and especially to the degree of contrast between the individual sphere and the State sphere, so as to result a typical corollary of the general relations of public law.
1.1.3 The Balance Between Fiscal Interest and Protection of Individual Freedoms in the Formation of Modern Taxation Systems
Light
Font size:
↓
↑
Reset
Interval:
↓
↑
Bookmark:
Make
Similar books «Taxation in European Union»
Look at similar books to Taxation in European Union. We have selected literature similar in name and meaning in the hope of providing readers with more options to find new, interesting, not yet read works.
Boria Majumdar
Peter J. Anderson
Pietro Corsi
Lee Miles
By Pietro Rea
Boria Majumdar
European Union
European Union.
Reviews about «Taxation in European Union»
Discussion, reviews of the book Taxation in European Union and just readers' own opinions. Leave your comments, write what you think about the work, its meaning or the main characters. Specify what exactly you liked and what you didn't like, and why you think so.