Tax avoidance and rationality of law - NOWA - ZAFOLIOWANA

Hanna Filipczyk

Wydawnictwo: Wolters Kluwer Polska

Rok publikacji: 2017

Wydanie: 1

Liczba stron: 396

Seria: Monografie. Biblioteka przeglądu podatkowego

Rodzaj: Monografie

Okładka: miękka

Format: A5

Spis treści

Abbreviations and Acronyms | str. 11

Foreword | str. 13

Chapter I

Introduction | str. 15

1. Purpose of the study | str. 15

2. State of the art | str. 17

3. Lawmaking and interpretation | str. 19

4. Methodology of the study | str. 22

5. Structure of the study | str. 24

Chapter II

Tax avoidance - the concept | str. 27

1. Introductory remarks | str. 27

2. In search of a definition | str. 29

2.1. Three criteria of tax avoidance | str. 29

2.2. Defeating the purpose of the law | str. 30

2.3. Artificiality | str. 33

2.4. Tax minimisation motive | str. 44

3. Distinctions | str. 52

3.1. Tax avoidance - tax evasion - tax planning | str. 52

3.2. Tax avoidance - sham transactions | str. 58

3.3. Tax avoidance - aggressive tax planning - base erosion and profit shifting | str. 61

4. Conclusions | str. 65

Chapter III

Justification for countering tax avoidance | str. 67

1. Introductory remarks | str. 67

2. Rule of law and anti-avoidance rules | str. 68

2.1. Rule of law | str. 68

2.2. Legitimacy (legality) | str. 73

2.3. Certainty | str. 74

2.4. Formal equality | str. 80

3. The puzzle of tax avoidance | str. 83

3.1. The illegal and the immoral | str. 83

3.2. "Fair share" | str. 85

3.3. Consequences of tax avoidance | str. 90

3.4. Corporate social responsibility | str. 92

3.5. Right to tax minimisation | str. 97

4. Conclusions | str. 103

Chapter IV

Rationality of law | str. 105

1. Introductory remarks | str. 105

2. Law and interpretation | str. 108

2.1. Communicative nature of law | str. 108

2.2. Interpretation as attribution of meaning | str. 109

2.3. Interpretation as optimisation within constraints | str. 114

2.4. Interpretation as attribution of communication intentions | str. 123

3. Rationality of law as intelligibility | str. 131

3.1. Intelligibility and its three aspects | str. 131

3.2. Communicativeness | str. 133

3.3. Reasonability (justifiability) | str. 148

3.4. Coherence | str. 154

4. Conclusions | str. 165

Chapter V

Tax avoidance and rationality of law | str. 167

1. Introductory remarks | str. 167

2. Tax avoidance as defeating rationality of law | str. 168

2.1. Communicativeness | str. 168

2.2. Reasonability (justifiability) | str. 175

2.3. Coherence | str. 180

3. Why rationality? | str. 183

4. Certainty, equality and dignity | str. 192

5. Conclusions | str. 202

Chapter VI

Rationality of income tax law | str. 205

1. Introductory remarks | str. 205

2. What to tax? Concept of income | str. 207

2.1. Origins | str. 207

2.2. From economic phenomenon to legal construct | str. 209

2.3. Ectopia of income taxation (Prebble) | str. 218

3. Where to tax? Allocation of taxing rights | str. 225

3.1. Paradigm | str. 225

3.2. Crisis | str. 229

3.3. Solutions | str. 239

4. How to tax? Formalism | str. 250

4.1. State of complexity | str. 250

4.2. Reasons | str. 254

5. Conclusions | str. 264

Chapter VII

Countering tax avoidance | str. 267

1. Introductory remarks | str. 267

2. Principle-based legislation | str. 268

2.1. What PBL is (empirically) | str. 268

2.2. What PBL should be (theoretically) | str. 270

2.3. Rationality of law | str. 280

2.4. Objections | str. 283

3. General anti-avoidance rules | str. 291

3.1. What a GAAR is (empirically) | str. 291

3.2. What a GAAR should be (theoretically) | str. 295

3.3. Rationality of law | str. 304

3.4. Objections | str. 306

4. Programmes of co-operative compliance (CC) | str. 316

4.1. What CC is (empirically) | str. 316

4.2. What CC should be (theoretically) | str. 322

4.3. Rationality of law | str. 328

4.4. Objections | str. 330

5. Conclusions | str. 335

Chapter VIII

"Power and trust" | str. 337

1. Introductory remarks | str. 337

2. Contemporary models of tax compliance | str. 338

2.1. Model of economic rationality and new reflection | str. 338

2.2. "Responsive regulation" | str. 341

2.3. "Power" and "trust" - "slippery slope" framework | str. 344

2.4. Procedural justice | str. 348

3. Relevance for tax avoidance | str. 350

3.1. Shades of non-compliance | str. 350

3.2. Applicability to tax avoidance | str. 353

3.3. Coercive and non-coercive measures | str. 356

3.4. Effectiveness and fairness of tax law | str. 357

4. Conclusions | str. 360

Summary and conclusions | str. 361

Legal acts and proposals | str. 371

Literature and sources | str. 373