Tax law design and drafting, Volume 1 /:
This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guid...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
©1996.
|
| Schriftenreihe: | EBSCO Academic Collection
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. In addition, the book should be of interest to students, academics, and practitioners with an interest in comparative tax law. It covers a wide range of subjects, from the legal framework for taxation to VAT, and includes such specialized topics as inflation adjustment. A forthcoming companion volume focuses on income taxation. |
| Beschreibung: | 1 online resource (494 pages) |
| Bibliographie: | Includes bibliographical references. |
| ISBN: | 9781455230525 1455230529 1462333990 9781462333998 145522152X 9781455221523 1283535041 9781283535045 9786613847492 6613847496 |
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| 245 | 0 | 0 | |a Tax law design and drafting, Volume 1 / |c editor, Victor Thuronyi. |
| 260 | |a Washington, D.C. : |b International Monetary Fund, |c ©1996. | ||
| 300 | |a 1 online resource (494 pages) | ||
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| 504 | |a Includes bibliographical references. | ||
| 520 | 0 | |a This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. In addition, the book should be of interest to students, academics, and practitioners with an interest in comparative tax law. It covers a wide range of subjects, from the legal framework for taxation to VAT, and includes such specialized topics as inflation adjustment. A forthcoming companion volume focuses on income taxation. | |
| 588 | 0 | |a Print version record. | |
| 505 | 0 | |a 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 | |
| 505 | 8 | |a C. Consideration of Related Tax Issues by Different Working GroupsD. 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 | |
| 505 | 8 | |a C. Principles of Proportionality and Ability to PayD. 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 | |
| 505 | 8 | |a A. Distinction Between Executive and Legislative Functions of GovernmentB. 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 | |
| 505 | 8 | |a A. BrevityB. 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 | |
| 546 | |a English. | ||
| 650 | 0 | |a Taxation |x Law and legislation. |0 http://id.loc.gov/authorities/subjects/sh85132851 | |
| 650 | 0 | |a Tax administration and procedure. |0 http://id.loc.gov/authorities/subjects/sh85132805 | |
| 650 | 0 | |a Bill drafting. |0 http://id.loc.gov/authorities/subjects/sh85014035 | |
| 650 | 0 | |a Fiscal policy. |0 http://id.loc.gov/authorities/subjects/sh85048601 | |
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| 650 | 6 | |a Projets de loi |x Rédaction. | |
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| 650 | 7 | |a Tax administration and procedure |2 fast | |
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| 700 | 1 | |a Thuronyi, Victor. | |
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Datensatz im Suchindex
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| contents | 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 GroupsD. 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 PayD. 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 GovernmentB. 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. BrevityB. 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 |
| ctrlnum | (OCoLC)793204109 |
| dewey-full | 328.3/73 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 328 - The legislative process |
| dewey-raw | 328.3/73 |
| dewey-search | 328.3/73 |
| dewey-sort | 3328.3 273 |
| dewey-tens | 320 - Political science (Politics and government) |
| discipline | Politologie |
| format | Electronic eBook |
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It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. In addition, the book should be of interest to students, academics, and practitioners with an interest in comparative tax law. It covers a wide range of subjects, from the legal framework for taxation to VAT, and includes such specialized topics as inflation adjustment. A forthcoming companion volume focuses on income taxation.</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Print version record.</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">C. Consideration of Related Tax Issues by Different Working GroupsD. 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</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">C. 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| id | ZDB-4-EBU-ocn793204109 |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:49:05Z |
| institution | BVB |
| isbn | 9781455230525 1455230529 1462333990 9781462333998 145522152X 9781455221523 1283535041 9781283535045 9786613847492 6613847496 |
| language | English |
| oclc_num | 793204109 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource (494 pages) |
| psigel | ZDB-4-EBU |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | International Monetary Fund, |
| record_format | marc |
| series2 | EBSCO Academic Collection |
| spelling | Tax law design and drafting, Volume 1 / editor, Victor Thuronyi. Washington, D.C. : International Monetary Fund, ©1996. 1 online resource (494 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier text file EBSCO Academic Collection Includes bibliographical references. This book considers the development of tax legislation from a comparative law perspective. It grows out of the IMF Legal Department's experience in assisting many developing countries and transition countries with the drafting of tax legislation, and distills from this experience practical guidelines for officials and their advisors. In addition, the book should be of interest to students, academics, and practitioners with an interest in comparative tax law. It covers a wide range of subjects, from the legal framework for taxation to VAT, and includes such specialized topics as inflation adjustment. A forthcoming companion volume focuses on income taxation. Print version record. 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 GroupsD. 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 PayD. 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 GovernmentB. 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. BrevityB. 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 English. Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Bill drafting. http://id.loc.gov/authorities/subjects/sh85014035 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Impôt Administration et procédure. Projets de loi Rédaction. Politique fiscale. POLITICAL SCIENCE Government Legislative Branch. bisacsh Bill drafting fast Fiscal policy fast Tax administration and procedure fast Taxation Law and legislation fast Thuronyi, Victor. has work: Tax law design and drafting (Text) https://id.oclc.org/worldcat/entity/E39PCGqryT3Tp4PRTc9Mph3GBK https://id.oclc.org/worldcat/ontology/hasWork Print version: Tax law design and drafting. Washington, D.C. : International Monetary Fund, ©1996 1557755876 (OCoLC)643624489 FWS01 ZDB-4-EBU FWS_PDA_EBU https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=449444 Volltext |
| spellingShingle | Tax law design and drafting, Volume 1 / 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 GroupsD. 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 PayD. 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 GovernmentB. 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. BrevityB. 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 Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Bill drafting. http://id.loc.gov/authorities/subjects/sh85014035 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Impôt Administration et procédure. Projets de loi Rédaction. Politique fiscale. POLITICAL SCIENCE Government Legislative Branch. bisacsh Bill drafting fast Fiscal policy fast Tax administration and procedure fast Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132851 http://id.loc.gov/authorities/subjects/sh85132805 http://id.loc.gov/authorities/subjects/sh85014035 http://id.loc.gov/authorities/subjects/sh85048601 |
| title | Tax law design and drafting, Volume 1 / |
| title_auth | Tax law design and drafting, Volume 1 / |
| title_exact_search | Tax law design and drafting, Volume 1 / |
| title_full | Tax law design and drafting, Volume 1 / editor, Victor Thuronyi. |
| title_fullStr | Tax law design and drafting, Volume 1 / editor, Victor Thuronyi. |
| title_full_unstemmed | Tax law design and drafting, Volume 1 / editor, Victor Thuronyi. |
| title_short | Tax law design and drafting, Volume 1 / |
| title_sort | tax law design and drafting volume 1 |
| topic | Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Bill drafting. http://id.loc.gov/authorities/subjects/sh85014035 Fiscal policy. http://id.loc.gov/authorities/subjects/sh85048601 Impôt Administration et procédure. Projets de loi Rédaction. Politique fiscale. POLITICAL SCIENCE Government Legislative Branch. bisacsh Bill drafting fast Fiscal policy fast Tax administration and procedure fast Taxation Law and legislation fast |
| topic_facet | Taxation Law and legislation. Tax administration and procedure. Bill drafting. Fiscal policy. Impôt Administration et procédure. Projets de loi Rédaction. Politique fiscale. POLITICAL SCIENCE Government Legislative Branch. Bill drafting Fiscal policy Tax administration and procedure Taxation Law and legislation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=449444 |
| work_keys_str_mv | AT thuronyivictor taxlawdesignanddraftingvolume1 |