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EXAMINATION OF THE PRINCIPLE OF EQUITY AS A CRITERION FOR NORMATIVE ANALYSIS OF THE RULES OF INTERNATIONAL TAX LAW

Stjepan Gadžo ; Faculty of Law, University of Rijeka

Puni tekst: hrvatski, pdf (294 KB) str. 131-156 preuzimanja: 437* citiraj
APA 6th Edition
Gadžo, S. (2015). PRILOG ISTRAŽIVANJU SADRŽAJA NAČELA PRAVEDNOSTI KAO KRITERIJA EVALUACIJE NORMI MEĐUNARODNOG POREZNOG PRAVA. Pravni vjesnik, 31 (2), 131-156. Preuzeto s https://hrcak.srce.hr/147835
MLA 8th Edition
Gadžo, Stjepan. "PRILOG ISTRAŽIVANJU SADRŽAJA NAČELA PRAVEDNOSTI KAO KRITERIJA EVALUACIJE NORMI MEĐUNARODNOG POREZNOG PRAVA." Pravni vjesnik, vol. 31, br. 2, 2015, str. 131-156. https://hrcak.srce.hr/147835. Citirano 16.09.2019.
Chicago 17th Edition
Gadžo, Stjepan. "PRILOG ISTRAŽIVANJU SADRŽAJA NAČELA PRAVEDNOSTI KAO KRITERIJA EVALUACIJE NORMI MEĐUNARODNOG POREZNOG PRAVA." Pravni vjesnik 31, br. 2 (2015): 131-156. https://hrcak.srce.hr/147835
Harvard
Gadžo, S. (2015). 'PRILOG ISTRAŽIVANJU SADRŽAJA NAČELA PRAVEDNOSTI KAO KRITERIJA EVALUACIJE NORMI MEĐUNARODNOG POREZNOG PRAVA', Pravni vjesnik, 31(2), str. 131-156. Preuzeto s: https://hrcak.srce.hr/147835 (Datum pristupa: 16.09.2019.)
Vancouver
Gadžo S. PRILOG ISTRAŽIVANJU SADRŽAJA NAČELA PRAVEDNOSTI KAO KRITERIJA EVALUACIJE NORMI MEĐUNARODNOG POREZNOG PRAVA. Pravni vjesnik [Internet]. 2015 [pristupljeno 16.09.2019.];31(2):131-156. Dostupno na: https://hrcak.srce.hr/147835
IEEE
S. Gadžo, "PRILOG ISTRAŽIVANJU SADRŽAJA NAČELA PRAVEDNOSTI KAO KRITERIJA EVALUACIJE NORMI MEĐUNARODNOG POREZNOG PRAVA", Pravni vjesnik, vol.31, br. 2, str. 131-156, 2015. [Online]. Dostupno na: https://hrcak.srce.hr/147835. [Citirano: 16.09.2019.]

Sažetak
Current moment in the realm of international taxation is marked by the overhaul of existing rules and practices, which is inextricably tied to the effects of the latest global economic crisis. In particular, largest multinational corporations (MNCs) and wealthy individuals face criticism due to the growing public perception that they do not pay their “fair share” in taxes for public financing. From a theoretical perspective, such arguments – which are picked up by the politicians – are often devoid of any content, largely due to the inherent vagueness of the principle of tax equity. Main aim of this paper is to explore the contents of the principle of equity, one of the principal normative yardsticks for national tax systems, in the light of international tax law. We start from the hypothesis that the substance of equity in international setting ought to be searched for along the facet of distribution of total world tax base among sovereign states (so-called “inter-nation equity”), rather than along the facet of inter-taxpayer equity, which matters in the exclusively domestic setting. This is a necessary corollary of the acceptance of paradigm of state sovereignty in tax matters, which provides legal underpinning to the existing system of international tax law.

Ključne riječi
tax equity principle; international tax law; state sovereignty; inter-nation equity; taxation of multinational companies

Hrčak ID: 147835

URI
https://hrcak.srce.hr/147835

[hrvatski] [njemački]

Posjeta: 617 *