Building Trust in Taxation

Author: Bruno Peeters; Hans Gribnau; Jo Badisco
Publisher: Intersentia Publishers
ISBN: 9781780684260
Published In: April 2017
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

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The contemporary tax landscape is experiencing a legitimacy crisis caused by macro-economic disturbances in the past decade, as well as numerous revelations in the media such as Swissleaks, Luxleaks and the Panama Papers.

This crisis has resulted in people losing trust in their government and in corporations, thereby becoming more reluctant to give their share of money for redistribution.

Why are states or collective institutions not able to generate the sufficient level of trust that would enable them to collect enough revenue? Who or what is responsible for the decline in trust? What are the key factors contributing to the decline in trust? Why do the levels of trust differ between states? Is this strictly a fiscal issue, meaning that we should search for the root of the issue only in the properties of tax systems and the differences between tax systems? Or are there institutional structures and political ideologies which differ from state to state that might be able to explain this difference?

Written by experts in their field and with an interdisciplinary perspective Building Trust in Taxation analyses a topical issue which is integral to the development of society.

Introduction

PART I. TAXATION, STATE AND SOCIETY: RECIPROCITY AND THE LIMITS OF THE POWER TO TAX

Voluntary Compliance Beyond the Letter of the Law: Reciprocity and Fair Play

What is Wrong with Endowment Taxation: Self-Usership as a Prerequisite for Legitimate Taxation

Is Taxation on a Par with Forced Labour?

Conflict of Trust: EU Member States’ Fiscal Sovereignty and the Ideal of the Internal Market

PART II. TRUST AND MORALITY: TAX GOVERNANCE IN NEED OF TRANSPARENCY

Taxation and Ethics: an Impossible Marriage?

An Overview of Political Economy Issues in Taxation and Tax Reforms

Trust in the Tax System: The Problem of Lobbying

Restoring Stakeholders’ Trust in Multinationals’ Tax Planning Practices with Corporate Social Responsibility (CSR)

PART III. INTERNATIONAL TAXATION: IN SEARCH OF DEMOCRATIC LEGITIMACY

Improving Democratic International Tax Governance: On the Power of Citizens, Transparency and Independent Watchdogs

International Tax Justice Between Machiavelli and Habermas

International Taxation without International Representation? Legality and Legitimacy in Global Tax Governance

Tax Sovereignty and the Globalised Process of Law-Making: The Proposal of the UN Code of Conduct on Cooperation in Combating International Tax Evasion

PART IV. BEHAVIOURAL ASPECTS OF TAXATION AND TRST .

Public Attitudes Towards Redistribution Through Taxation

Does Information about Wealth Inequality and Inheritance Tax Raise Public Support for the Wealth Taxes? Evidence from a UK Survey

Wealthy Tax Non-Filers in a Developing Nation: The Roles of Taxpayer Knowledge, Perceived Corruption and Service Orientation in Pakistan