اللغة:
שפה נוכחית
سجل الدخول باستخدام غوغل
تسجيل الدخول باستخدام فاسيبوك
Tax Law Design and Drafting, Volume 1
لتكبير النص لتصغير النص- كتاب
Edited by Victor Thuronyi, this book offers an introduction to a broad range of issues in comparative tax law and is based on comparative discussion of the tax laws of developed countries. It presents practical models and guidelines for drafting tax legislation that can be used by officials of developing and transition countries. Volume I covers general issues, some special topics, and major taxes other than income tax.
| العنوان |
Tax Law Design and Drafting, Volume 1 / Victor Thuronyi. |
|---|---|
| الناشر |
Washington, D.C. : International Monetary Fund |
| تاريخ الإصدار |
1996 |
| ملاحظات |
Description based upon print version of record. Includes bibliographical references. English |
| رقم الرف |
""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"" ""C. Consideration of Related Tax Issues by Different Working Groups""""D. 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"" ""C. Principles of Proportionality and Ability to Pay""""D. 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"" ""A. Distinction Between Executive and Legislative Functions of Government""""B. 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"" ""A. Brevity""""B. 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"" ""C. Relation Between Tax Law and Other Legislation"" |
| الشكل |
1 online resource (527 p.) |
| اللغة |
الانكليزية |
| رقم النظام |
997010706942605171 |
MARC RECORDS
وسوم
- Taxation Law and legislation.
- Tax administration and procedure.
- Bill drafting.
- Taxation.
- Inflation
- Labor
- Macroeconomics
- Public Finance
- Taxation
- Taxation, Subsidies, and Revenue: General
- Personal Income and Other Nonbusiness Taxes and Subsidies
- Business Taxes and Subsidies
- Tax Law
- Personal Income, Wealth, and Their Distributions
- Public finance & taxation
- Taxation & duties law
- Property & real estate
- Labour
- income economics
- Income tax systems
- Tax law
- Income and capital gains taxes
- Value-added tax
- Tax administration core functions
- Taxes
- Tax policy
- Revenue administration
- Income tax
- Law and legislation
- Spendings tax
- Tax administration and procedure
- Real property tax
- Duties
- Fee system (Taxation)
- Tax reform
- Taxation, Incidence of
- Drafting of bills
- Legislation drafting
- Legislative drafting
- Tax practice
- Tax procedure
- Tax laws
- Tax legislation
- Tax regulations
- nne Taxation Law
- United States
أتعرفون المزيد عن هذا العنصر؟ وجدتم خطأ ما؟
