Trends and Players in Tax Policy.

Intro -- Title Page -- Copyright Page -- Preface -- Table of Contents -- Part One -- Chapter 1 General Report -- 1.0. Introduction -- 1.1. Trends in tax policy as from 2000 -- 1.1.1. Personal income taxes -- 1.1.2. Corporate income taxes -- 1.1.3. Other business taxes -- 1.1.4. VAT -- 1.1.5. Excise duties -- 1.1.6. Taxes on capital -- 1.1.7. Compulsory social security contributions paid to government -- 1.1.8. Environmental taxes -- 1.1.9. Other taxes -- 1.2. Main drivers of tax reforms since 2000 -- 1.2.1. Main drivers of tax reforms since 2000 -- 1.2.2. Influence of tax reform commissions -- 1.2.3. Influence of independent research institutes and universities -- 1.2.4. Tax expenditure budget -- 1.2.5. Assessment of the impact of tax reform -- 1.3. Drafting and reviewing tax legislation and regulations -- 1.3.1. Drafting of tax legislation -- 1.3.2. The role of outside stakeholders -- 1.3.3. Drafting of tax regulations -- 1.3.4. Influence of tax regulations and secondary sources of law in the design of tax policy -- 1.3.5. Assessing the consistency of drafting with the constitutional, supranational and treaty law -- 1.4. Building up tax expertise -- 1.4.1. Training of tax professionals -- 1.4.2. Professional qualifications and their assessment -- 1.4.3. Ideas for future development -- 1.5. The changing relationship between tax administrations and taxpayers -- 1.5.1. General issues -- 1.5.2. The protection of taxpayers' rights: From theory to practice -- 1.5.3. The relations between taxpayers' rights and human rights -- 1.5.4. The consequences of violations in tax matters -- 1.5.5. Legal remedies in tax matters -- 1.5.6. The relations between tax authorities, taxpayers and their advisors -- 1.5.7. The protection of legal certainty in the tax system -- 1.5.8. The protection of the collection of revenue.

1.5.9. The status and remuneration of tax officials -- 1.6. Major players in tax policy -- 1.6.1. General issues -- 1.6.2. The role of the parliament and government in determining the tax policy -- 1.6.3. Tax policy and regulatory goals -- 1.6.4. The influence of external players -- 1.6.5. The influence of international external players -- 1.6.6. Participation in the debate on international tax policy -- 1.7. Tax policy in the global economy -- 1.7.1. Competitiveness -- 1.7.2. Smart tax competition -- 1.7.3. Outward and inward investment -- 1.7.4. The role of tax treaties in attracting inward investment -- 1.7.5. Tax incentives and tax sparing -- 1.7.6. Measures against aggressive tax planning -- 1.7.7. The BEPS project -- 1.8. Good governance -- 1.8.1. General issues -- 1.8.2. Global tax transparency and good governance -- 1.8.3. The expected and desirable developments in international tax coordination -- 1.8.4. Good tax compliance and good corporate governance -- 1.9. Conclusions -- Part Two -- Chapter 2 Australia -- 2.1. Trends in tax policy as from 2000 -- 2.1.1. Personal income tax -- 2.1.2. Corporate income tax -- 2.1.3. Other business taxes -- 2.1.4. VAT -- 2.1.5. Excises -- 2.1.6. Recurrent taxes on capital -- 2.1.7. Non-recurrent taxes on capital -- 2.1.8. Compulsory social security contributions paid to government -- 2.1.9. Environmental taxes -- 2.1.10. Other taxes (e.g. natural resources taxes) -- 2.2. Main drivers of tax reforms since 2000 -- 2.2.1. Main drivers of tax reforms since 2000 -- 2.2.2. Major tax reform commissions -- 2.2.3. Influence of independent research institutes and universities -- 2.2.4. Australian tax expenditures budget -- 2.2.5. Data on tax reforms -- 2.3. Drafting and reviewing tax legislation and regulations -- 2.3.1. By whom are tax laws drafted? -- 2.3.2. Outside stakeholders.

2.3.3. Drafting of secondary instruments -- 2.3.4. Influence of secondary law -- 2.3.5. Verification of proposals -- 2.4. Building up tax expertise -- 2.4.1. Formal training -- 2.4.2. Professional qualifications -- 2.4.3. Verification of qualifications -- 2.4.4. Teaching of tax law drafting -- 2.4.5. Role of universities in improving development of tax expertise -- 2.5. The changing relationship between tax administrations and taxpayers -- 2.5.1. Enactment of taxpayers' rights -- 2.5.2. Taxpayers' rights and human rights -- 2.5.3. Legal sanctions -- 2.5.4. Avenues of appeal for taxpayers -- 2.5.5. Reimbursement of taxpayer expenses -- 2.5.6. Overall relationship between tax administration, taxpayers and advisors -- 2.5.7. Tax administration measures to provide greater certainty -- 2.5.8. Measures to protect the corporate tax base -- 2.5.9. Scope for retroactive tax legislation -- 2.5.10. Social prestige of tax officials -- 2.5.11. Official measures of tax administration success -- 2.6. Major players in tax policy -- 2.6.1. Formal procedure for changes of tax law -- 2.6.2. Relative influence of political parties, lobbying groups and public officials -- 2.6.3. Influence of ministries in use of tax for social engineering -- 2.6.4. Role of other interest groups -- 2.6.5. Adoption of measures against long-term interests or in conflict with culture -- 2.6.6. Role of international and regional organizations -- 2.6.7. Role of government in influencing organizations -- 2.6.8. Specialized bodies established by government -- 2.7. Tax policy in the global economy -- 2.7.1. Competitive considerations in tax policy -- 2.7.2. Moves to "smart tax competition" -- 2.7.3. Tax arrangements and inward and outward investment -- 2.7.4. Tax treaties and inward investment -- 2.7.5. Tax incentives, tax sparing arrangements and inward investment.

2.7.6. Measures to reduce cross-border aggressive tax planning -- 2.7.7. Profit shifting and base erosion -- 2.7.8. Barriers to inward investment -- 2.7.9. Transition time for reforms -- 2.8. Good governance -- 2.8.1. Tax administration access to information -- 2.8.2. Next steps in improved international cooperation -- 2.8.3. Other actions to strengthen ties -- 2.8.4. Strengthening linkage between good tax compliance and good corporate governance -- Chapter 3 Austria -- 3.1. Trends in tax policy as from 2000 -- 3.1.1. Taxation of individuals -- 3.1.1.1. New taxation scheme for capital gains -- 3.1.1.2. Taxes on capital -- 3.1.2. Corporate taxation -- 3.1.3. Excises -- 3.1.4. Other taxes -- 3.2. Main drivers of tax reforms since 2000 -- 3.2.1. Main drivers of tax reforms since 2000 -- 3.2.2. Data on tax expenditures and reforms -- 3.3. Drafting and reviewing tax legislation and regulations -- 3.3.1. Formal framework -- 3.3.2. "Real" tax legislation procedure -- 3.3.3. Secondary instruments -- 3.3.3.1. Verordnung (regulation) -- 3.3.3.2. Richtlinien and Erlässe (directives) -- 3.3.4. Review procedures -- 3.4. Building up tax expertise -- 3.4.1. Formal training -- 3.4.2. Qualifications -- 3.4.2.1. Tax consultant -- 3.4.2.2. Certified accountants -- 3.5. The changing relationship between tax administrations and taxpayers -- 3.5.1. Avenue of appeal -- 3.5.1.1. Complaint to the Federal Tax Court -- 3.5.1.2. Appeal to the Supreme Administrative Court -- 3.5.1.3. The role of the Constitutional Court -- 3.5.2. Legal sanctions -- 3.5.3. Reimbursement of taxpayer expenses in court proceedings -- 3.5.4. Measures for legal certainty -- 3.5.5. Retroactive tax legislation -- 3.6. Major players in tax policy -- 3.6.1. Political parties -- 3.6.2. Government -- 3.6.3. Administration -- 3.6.4. Interest groups -- 3.6.5. International organizations.

3.7. Tax policy in the global economy -- 3.7.1. Domestic tax law -- 3.7.1.1. Corporations -- 3.7.1.2. Individuals -- 3.7.2. Austrian treaty policy -- 3.7.3. Anti-avoidance rules -- 3.8. Good governance -- 3.8.1. Tax transparency -- 3.8.2. International cooperation -- 3.8.3. Corporate governance -- Chapter 4 Brazil -- 4.1. Trends in tax policy as from 2000 -- 4.1.0. Introduction -- 4.1.1. Individual income tax -- 4.1.2. Corporate income tax -- 4.1.2.1. General developments in the corporate income tax system -- 4.1.2.2. Calculating the tax base -- 4.1.2.3. Simplified tax base -- 4.1.3. Value added taxation and harmful tax competition -- 4.1.4. Alternative to social security contribution on payroll -- 4.1.5. Environmental taxes -- 4.2. Main drivers of tax reforms since 2000 -- 4.3. Drafting and reviewing tax legislation and regulations -- 4.4. Building up tax expertise -- 4.4.1. Tax advisors -- 4.4.2. Tax authorities -- 4.4.3. Training on drafting of tax law -- 4.5. The changing relationship between tax administrations and taxpayers -- 4.5.1. The Constitution, taxpayers' and human rights -- 4.5.2. The administrative review procedure -- 4.5.3. Reimbursement of expenses in court proceedings -- 4.5.4. Advance rulings and certainty to taxpayers -- 4.5.5. Protecting the corporate tax base: Brazilian thin cap rules and the general anti-avoidance rule -- 4.6. Major players in tax policy -- 4.6.1. Society and lobbying -- 4.6.2. Brazil and the OECD -- 4.7. Tax policy in the global economy -- 4.7.1. Controlled foreign company rules and Brazilian investments abroad -- 4.7.2. Brazilian transfer pricing rules -- 4.7.3. Tax treaties and tax sparing -- 4.8. Good governance -- Chapter 5 Canada -- 5.1. Trends in tax policy as from 2000 -- 5.1.0. Introduction -- 5.1.1. General trends -- 5.1.2. Tax rates -- 5.1.2.1. Personal income tax -- 5.1.2.2. Corporate income tax.

5.1.2.3. Consumption taxes.

This book examines how different countries pursue their tax policy goals in the global economy, while simultaneously trying to secure competitiveness and protect the national tax base.

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Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.