Legitimacy and validity of tax law in an international context
(2024) Intertax : international tax review — Vol. 52, n° 3, p. 14 (2024)
Files
Legitimacyandvalidityoftaxlawininternationalcontext-etraversa.pdf
pre-publication
Open Access - Adobe PDF
- 61.91 KB
Details
- Authors
- Abstract
- For a long time, tax law scholars have been discussing questions of legitimacy by reference to formal criteria relating to the democratic character of tax authorities and the procedures surrounding adopting and the implementing domestic tax laws. Some of the debate focused on how detailed and precise tax laws should be, whether governments and tax administrations had a margin of freedom to complement the law, whether vague laws meant legal indeterminacy and discretion, and whether tax courts should always have the last word.1 Another part of the debate was centred around more substantial questions related to the conformity of tax laws with human rights and fundamental legal-constitutional principles such as the ability to pay and equality principles as well as the need to protect legitimate expectations. Discussions almost exclusively concerned the definition of the competences of parliaments, governments, and their tax administrations as well as courts within one independent state. The debate has now evolved to include an international dimension that we propose to further explore in this editorial and special issue.
- Affiliations
Citations
Dourado, A. P., Traversa, E., & Pirlot, A. (2024). Legitimacy and validity of tax law in an international context. Intertax : international tax review, 52(3), 14. https://hdl.handle.net/2078.5/233501 (Original work published 2024)