Fairness and ethics of taxation as contemporary challenges of tax law
Fairness and ethics of taxation as contemporary challenges of tax law
Author(s): Salvatore Antonello ParenteSubject(s): Business Ethics, Administrative Law
Published by: Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego w Olsztynie
Keywords: Functions and contemporary challenges of tax law; fairness; tax ethics; constitutional values; primary functions of taxation;
Summary/Abstract: Fairness and ethics of taxation arise as contemporary challenges of tax law, a public legalscience that deals with the study of taxation and its applications. The ethical connotation of tax law,strictly connected to the legal profiles, requires the examination of the acquisitive, redistributiveand promotional purposes of taxation, which are among the primary functions of tax law.
Journal: Civitas et Lex
- Issue Year: 35/2022
- Issue No: 3
- Page Range: 33-44
- Page Count: 12
- Language: English