On the concept of tax discrimination


Ani Miteva

Abstract:

An explicit prohibition of tax discrimination is established in various international legal acts, but there is still not a legal definition of the notion of “tax discrimination”. Because of the lack of statutory definition, the notion of tax discrimination should be established by the legal theory and case law. In that sense, being a private manifestation of the general concept of discrimination, tax discrimination carries all the hallmarks of the general concept but also possesses certain specific features, deriving from the tax law, which features should be carefully taken into account when assessing whether a subject of law is tax-discriminated.

Keywords:

Taxes, Discrimination, Taxation, International, Equality

Download


180 downloads since 13.12.2017 г.
Asia/Pacific Region / Bulgaria / Cote D'Ivoire / Europe / France / Germany / Greece / Ireland / Malta / Portugal / Russian Federation / South Africa / Ukraine / United Kingdom / United States