TY  - BOOK
AU  - Lang,Michael
TI  - Trends and Players in Tax Policy
SN  - 9789087223601
AV  - K4460 .L364 2016
U1  - 343.04 
PY  - 2016///
CY  - Amsterdam
PB  - IBFD Publications USA, Incorporated
KW  - Fiscal policy
KW  - Electronic books
N1  - 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
N2  - 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
UR  - https://ebookcentral.proquest.com/lib/orpp/detail.action?docID=6176461
ER  -