Język Polski
English
Published
:
2015-12-30
A Clause to Circumvent Tax Law
Sonia Kozub-Skalska
Abstract
The primary goal of the clause is to ensure equal treatment of all taxpayers. Taxpayers who avoid taxation could benefit more than the taxpayers paying taxes, even though they both reach identical economic effect. It became, therefore, a prerequisite for many countries which have introduced a clause into their legal system to circumvent tax law. (original abstract)Keywords:
Tax avoidance, Tax regulations, TaxesDetails
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