Inclusion of a paper in the Research Paper Series does not constitute publication and should not limit publication in any other venue. Wolfgang Schön Is there Finally an International Tax System? Max Planck Institute for Tax Law and Public Finance Working Paper 2021 – 15 September 2021 Max Planck Institute for Tax Law and Public Finance Department of Business and Tax Law Department of Public Economics tax.mpg Max Planck Institute for Tax Law and Public Finance Marstallplatz 1 D-80539 Munich Tel: +49 89 24246 – 0 Fax: +49 89 24246 – 501 E- mail: tax.mpg Working papers of the Max Planck Institute for Tax Law and Public Finance Research Paper Series serve to disseminate the research results of work in progress prior to publication to encourage the exchange of ideas and academic debate. Samenvatting: Inleiding in de gezondheidspsychologie ( Health Psychology) van E.Sarafino 6e editie.Samenvatting - smc hc 1 tm 11 + 13 en bijbehorende literatuurstof + dictaat hfd 3 + 4.
Samenvatting Praktisch Internationaal Recht.Overzichtelijke samenvatting privaatrecht: boek "Hoofdstukken vermogensrecht", J.H.Samenvatting Wetenschapsfilosofie voor geesteswetenschappen Leezenberg en de Vries.Samenvatting Perspectieven op Recht, deeltentamen 1.Samenvatting Wat is onderzoek? Nel Verhoeven.Samenvattingen: boek "Klinische Neuropsychologie", Eling Paul Kessels Roy Ponds Rudolf Spikman Joke - Deze samenvatting is geschreven aan de hand van de hoofdpunten en leerdoelen die per hoofdstuk zijn gegeven.Samenvatting Governance and Politics of the Netherlands.If it is not, then the taxpayer has a right to complain and the courts will come to his succor. But even as we concede the inevitability and indispensability of taxation, it is a requirement in all democratic regimes that it be exercised reasonably and in accordance with the prescribed procedure. This symbiotic relationship is the rationale of taxation and should dispel the erroneous notion that it is an arbitrary method of exaction by those in the seat of power. The government for its part, is expected to respond in the form of benefits intended to improve the lives of the people. Hence, despite the natural reluctance to surrender part of one’s hard earned income to the taxing authorities, every person who is able to must contribute his share in the running of the government. Without taxes, the government would be paralyzed for lack of motive power to activate and operate it. It is said that taxes are what we pay for civilized society. Energy, water and waste management systems are also common public utilities. These services can include education systems, health care systems, pensions for the elderly, unemployed benefits, and public transportation. Most modern governments also use taxes to fund welfare and public services. Some of the many functions of the government include expenditures on war, the enforcement of law and public order, protection of property, economic infrastructure (roads, enforcement of contracts, etc.), public works, social engineering, and the operation of government itself. “ LIFEBLOOD THEORY” THEORY OF TAXATIONīASIS OF TAXATION “ BENEFITS-RECEIVED PRINCIPLE ” reciprocal duties of protection and support between the state and its inhabitants Like blood which acts as a support to every human organ so it could perform every duty inside the body, tax acts as the blood which supports government and state. It is an enforced contribution It is generally payable in money It is proportionate in character It is levied on persons or property It is levied by the state which has jurisdiction over the person or property It is levied by the law-making body of the state It is levied for public purpose Excise tax on alcohol products, tobacco products, amusement places like massage parlor, night clubs, cockpits NON-REVENUE OBJECTIVE taxation is employed as a device for regulation e.g.
E-VAT “ mounting budget deficit, revenue generation, inadequate fiscal allocation for education, increased emoluments for health workers…” REVENUE OBJECTIVE primary purpose is to raise revenue e.g. Inherent power of the sovereign, exercised thru the legislature, to impose burdens upon the subject and object within its jurisdiction, for the purpose of raising revenues to carry out the legitimate objectives of the government.
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