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Tax Avoidance and Rationality of Law

Hanna Filipczyk

出版	Wolters Kluwer, 2017
ISBN	83810767309788381076739
URL	http://books.google.com.hk/books?id=CFi0swEACAAJ&hl=&source=gbs_api

註釋

This book investigates the essence of the phenomenon of tax avoidance and why and by what legal instruments it should be countered. The central thesis of the study is that tax avoidance defeats the law-as-rationalised and that is the exact reason why it is wrong and should be countered. The study comprises three parts. The first part (chapters II and III) provides the definition of tax avoidance as a practice contrary to the spirit of law, and discusses justification for countering tax avoidance. The second part (chapters III to VI) deals with the concept of rationality of law, in particular, interpretation and intelligibility of law which is explicated in its communicativeness, reasonability and coherence. The third part (chapters VII and VIII) shows how tax avoidance should be countered from the perspective of effectiveness and fairness.