Tax avoidance and rationality of law

Hanna Filipczyk

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ISBN/ISSN:

978-83-8124-152-6

DOI:

-

Wydawnictwo:

Wolters Kluwer Polska SA

Rok wydania:

2017

Liczba stron:

397

XML:ISBN/ISSN:

Bibliografia:

Filipczyk, Hanna. Tax avoidance and rationality of law. Red. . : Wolters Kluwer Polska SA, 2017, 397 s. ISBN 978-83-8124-152-6

Bibliografia refWorks:

RT Book, Whole

SR Electronic(1)

A1 Filipczyk, H.

A2

T1 Tax avoidance and rationality of law

PB Wolters Kluwer Polska SA

PP

YR 2017

SN 978-83-8124-152-6

Bibliografia BibTex:

@Book{ 234681, author = "Filipczyk, Hanna", editor = "", title = "Tax avoidance and rationality of law", publisher = "Wolters Kluwer Polska SA", year = "2017", address = "", isbn = "978-83-8124-152-6" }

Bibliografia endNote:

TY - BOOK

AU - Filipczyk, Hanna

ED -

TI - Tax avoidance and rationality of law

PB - Wolters Kluwer Polska SA

CY -

PY - 2017

SN - 978-83-8124-152-6

ER -

Netografia (standard APA):

Filipczyk, Hanna. Tax avoidance and rationality of law [baza danych online] : Wolters Kluwer Polska SA, 2017 [dostęp: 05 09 2024]. Dostęp w Ibuk Libra: https://libra.ibuk.pl/reader/tax-avoidance-and-rationality-of-law-hanna-filipczyk-234681.

raje podatkowe, uchylanie się od opodatkowania, Oszustwo podatkowe

"Fiscal" and "moral termites" (in the words of Vito Tanzi and John Braithwaite) are eating away taxes due, not only by tax evasion but also by a more sophisticated conduct: tax avoidance. Tax Avoidance and Rationality of Law is a theoretical journ...

ISBN/ISSN:

978-83-8124-152-6

DOI:

-

Wydawnictwo:

Wolters Kluwer Polska SA

Rok wydania:

2017

Liczba stron:

397

XML:ISBN/ISSN:

Abbreviations and Acronyms | str11
Foreword | str13
1. Purpose of the study | str15
Introduction | str15
2. State of the art | str17
3. Lawmaking and interpretation | str19
4. Methodology of the study | str22
5. Structure of the study | str24
1. Introductory remarks | str27
Tax avoidance - the concept | str27
2. In search of a definition | str29
2.1. Three criteria of tax avoidance | str29
2.2. Defeating the purpose of the law | str30
2.3. Artificiality | str33
2.4. Tax minimisation motive | str44
3. Distinctions | str52
3.1. Tax avoidance - tax evasion - tax planning | str52
3.2. Tax avoidance - sham transactions | str58
3.3. Tax avoidance - aggressive tax planning - base erosion and profit shifting | str61
4. Conclusions | str65
1. Introductory remarks | str67
Justification for countering tax avoidance | str67
2. Rule of law and anti-avoidance rules | str68
2.1. Rule of law | str68
2.2. Legitimacy (legality) | str73
2.3. Certainty | str74
2.4. Formal equality | str80
3. The puzzle of tax avoidance | str83
3.1. The illegal and the immoral | str83
3.2. "Fair share" | str85
3.3. Consequences of tax avoidance | str90
3.4. Corporate social responsibility | str92
3.5. Right to tax minimisation | str97
4. Conclusions | str103
1. Introductory remarks | str105
Rationality of law | str105
2. Law and interpretation | str108
2.1. Communicative nature of law | str108
2.2. Interpretation as attribution of meaning | str109
2.3. Interpretation as optimisation within constraints | str114
2.4. Interpretation as attribution of communication intentions | str123
3. Rationality of law as intelligibility | str131
3.1. Intelligibility and its three aspects | str131
3.2. Communicativeness | str133
3.3. Reasonability (justifiability) | str148
3.4. Coherence | str154
4. Conclusions | str165
1. Introductory remarks | str167
Tax avoidance and rationality of law | str167
2. Tax avoidance as defeating rationality of law | str168
2.1. Communicativeness | str168
2.2. Reasonability (justifiability) | str175
2.3. Coherence | str180
3. Why rationality? | str183
4. Certainty, equality and dignity | str192
5. Conclusions | str202
1. Introductory remarks | str205
Rationality of income tax law | str205
2. What to tax? Concept of income | str207
2.1. Origins | str207
2.2. From economic phenomenon to legal construct | str209
2.3. Ectopia of income taxation (Prebble) | str218
3. Where to tax? Allocation of taxing rights | str225
3.1. Paradigm | str225
3.2. Crisis | str229
3.3. Solutions | str239
4. How to tax? Formalism | str250
4.1. State of complexity | str250
4.2. Reasons | str254
5. Conclusions | str264
1. Introductory remarks | str267
Countering tax avoidance | str267
2. Principle-based legislation | str268
2.1. What PBL is (empirically) | str268
2.2. What PBL should be (theoretically) | str270
2.3. Rationality of law | str280
2.4. Objections | str283
3. General anti-avoidance rules | str291
3.1. What a GAAR is (empirically) | str291
3.2. What a GAAR should be (theoretically) | str295
3.3. Rationality of law | str304
3.4. Objections | str306
4. Programmes of co-operative compliance (CC) | str316
4.1. What CC is (empirically) | str316
4.2. What CC should be (theoretically) | str322
4.3. Rationality of law | str328
4.4. Objections | str330
5. Conclusions | str335
"Power and trust" | str337
1. Introductory remarks | str337
2. Contemporary models of tax compliance | str338
2.1. Model of economic rationality and new reflection | str338
2.2. "Responsive regulation" | str341
2.3. "Power" and "trust" - "slippery slope" framework | str344
2.4. Procedural justice | str348
3. Relevance for tax avoidance | str350
3.1. Shades of non-compliance | str350
3.2. Applicability to tax avoidance | str353
3.3. Coercive and non-coercive measures | str356
3.4. Effectiveness and fairness of tax law | str357
4. Conclusions | str360
Summary and conclusions | str361
Legal acts and proposals | str371
Literature and sources | str373

2.Insearchofadefnition

29

Bethatasitmay,itissafetoassumethatinviewoftheunsystematic

andunrulyusageofthetermutaxavoidance”,thedeﬁnitionherepro-

posedisnotpurelydescriptive:itisclarifying(partlystipulative).

2.Insearchofadefnition

2.1.Threecriteriaoftaxavoidance

Primafacie,aphenomenologicalandinductiveanalysisoflegalpro-

visionscounteringtaxavoidance,inparticularGAARs,revealsthree

mainfeaturesoftaxavoidance.Inbroadlines,taxavoidanceistypi-

callyunderstoodasacourseofaction–constitutedbyatransactionor

aseriesoftransactions–which:

–defeatsuobjectandpurpose”oftheapplicabletaxlaw(uspirit”,

ratiolegis,etc.);

–isartiﬁcial(non-genuine,notreﬂectingbusinessreality,contrived,

convoluted,overlycomplicated,etc.);

–iscarriedoutforthepurposeofobtainingataxadvantage(thepur-

poseisusuallyqualiﬁed,e.g.as”sole”,umain”,uprincipal”,etc.).

Afurthercriterion,whichistypicallyincluded,istheactualobtain-

ingoftaxadvantage(taxbeneﬁt)byataxpayer.Itisnotherediscussed

separately,asataxarrangementwillbecometheobjectoftaxadmini-

stration’sinterestwherethetaxbeneﬁtisobtainedbyataxpayer,so

inmostconceivablecasesthiscriterionistriviallysatisﬁed(andinter-

twinedwiththethirdoftheabove-mentioned).

TeabovecriteriaaretypicallyusedinGAARs,e.g.inthemodel

GAARincludedinArticle6oftheATADirectiveorinGAARsinmany

domesticjurisdictions.7Speciﬁcexampleswillbeprovidedbelow.

Asitwillbeassumedthroughoutthisbook,thecrucial(central)feature

oftaxavoidanceisthatitdefeatsthepurposeofthelaw.

7SeeM.Langetal.(eds.),GAARs–AKeyElement…,passim;F

.Vanistendael,IsTax

AvoidancetheSameTingundertheOECDBaseErosionandProftShifingActionPlan,

NationalTaxLaw,andEULaw?,BulletinforInternationalTaxation2016,Vol.70,Issue3,

pp.164-166.