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Tax Policy Challenges in the 21st Century

Schriftenreihe IStR Band 86

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Karoline Spies(Hg.), Raffaele Petruzzi(Hg.), Tax Policy Challenges in the 21st Century (2014), Linde Verlag, 1210 Wien, ISBN: 9783709406038

Beschreibung / Abstract

The Major Developments in Tax Policy

Steadily increasing globalization as well as the financial and economic crisis have brought major challenges for states in ensuring budgetary consolidation while maintaining sustainable economic growth. These developments have not only influenced political and economic discussions in the 21st century, but also raise new questions on the role of taxation in the economic policy environment. National taxation systems worldwide are subject to significant changes and it is assumed that they will develop in a more co-operative way in the near future.

This book aims at identifying the major developments in tax policy in the 21st century on a national as well as on an international level and gives an in-depth analysis of the challenges and risks, but also of the opportunities connected to these developments. Ist covers numerous and discrete issues ranging from challenges in the VAT/GST area, the taxation of the financial sector, the fight against aggressive tax planning, tax abuse and tax evasion, tax integration within the EU, the development of transfer pricing rules, the increasing role of co-operative compliance and good governance and the changing tax policies of developing and newly industrialized countries. The contributions in this book build upon a legal comparison of the national tax systems in the relevant fields, propose tax policy solutions where required and give ideas on how to go forward.


  • Titelei
  • Series Editor’s Preface
  • Editors‘ Preface
  • List of Authors
  • Content
  • List of Abbreviations
  • Trends in global Tax Reform – Natália Kasalovská
  • The Major Players in Recentand Future Tax Policy – Elio Palmitessa
  • Political Economy and the Process of Tax Reforms – Christian Tobing
  • Designing a Competitive Tax System – Samuel McLord Chekpeche
  • Designing VAT Systems for the 21st Century: Neutrality – Raluca Tutu
  • Designing VAT Systems for the 21st Century: VAT across the Border – Giulia Manara
  • Taxation of the Financial Sector – Payal Jeet Malli
  • The Role of Tax in Addressing Climate Change – Ricarda Schusterreiter
  • The Interface between Tax and Regulations in the Financial Sector – Stefano Oliva
  • Countering Illicit Activities: The Role of theTax Administrations – Lennart Cherifi
  • Dispute Avoidance and Resolution – Alban Zaimaj
  • Transfer Pricing: Next Steps in the International Debate – Matthias Schröger
  • Linkage between Valuations for Transfer Pricing, Customs and VAT on Cross Border Transactions – Urszula Jablonska
  • Counteracting tax evasion and avoidance (focus on non-compliance by high-net-worth individuals) – Kuralay Baisalbayeva
  • Counteracting tax evasion and avoidance (focus on non-compliance by MNEs) – Lubomir Tabakov
  • The Line between Tax Secrecy and Tax Transparency – Laura Cristina Barrios Altafulla
  • Extraterritorial Taxation in the Design of United States Tax Policy: Citizenship-Based Taxation and the Foreign Account Tax Compliance Act – Ashley R. Holm
  • Tax Coordination versus Tax Harmonization in the EU – Nina Czwalinna
  • Taxation, State Building and Governance in Developing Countries – Anamika Pandey
  • Tax Treaties and Developing Countries – Yusuf Wangko Ngantung
  • Taxation of BRICS Outward Investments – Alline Nascimento Waldhelm
  • Improving the Transparency of the Operations of MNEs – Snežana Stojanović
  • The Linkage between Tax Compliance and Good Corporate Governance – Guilhem Calzas
  • The Changing Relationship between Tax Administrations and Taxpayers: Countries' Experience with Horizontal Monitoring – Aline Nunes dos SantosI.
  • The Linkage between Double Tax Treaties and Government-to-Business Agreements in the Extractive Industry – Balim
  • The Use of Transfer Pricing to Shift Profits to Tax Havens by Extractive Industries MNEs – Ranjith Pathiyil

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