EBOOK Tax Legislation. Standards, Trends and Challenges

This book is the result of the international conference Tax Legislation: Legal Standards, Trends, Challenges organized in October 2013 to celebrate the 15th anniversary of the Centre of Tax Documentation and Studies of the University of Łódź (Poland).  
 
  The idea behind the conference and the book is to identify standards, trends and challenges in drafting, enacting and assessing tax legislation and to create a picture of the tax legislation in force in different countries.  
 
  The contemporary legal research is focused mainly on the existing tax law and its application rather than on the legislative activities and their results (i.e. legislative instruments). Meanwhile, it is the course of the legislative process that directly influences the functioning of the tax system. The quality of tax legislation affects the entirety of tax relations: from the position of taxpayers and their attitude towards taxation to the efficacy of tax administration and the scale of tax litigation.
Preface  9
Part OneIdentifying Standards, Trends and Challenges of Tax Legislation  11
Theoretical Perspective  13
Bogumił BrzezińskiImproving Tax Legislation: Some Theoretical Issues  15
EU and International Perspective  39
Frans VanistendaelStructural Challenges for EU Tax Law  41
Adam ZalasińskiThe Basic Principles Governing EU Approximation of Double Taxation Conventions  63
Jan J.P. de GoedeWhat is Going on with Tax Treaties? Standards, Trends and Challenges  72
National Perspective  89
Jörg Manfred MössnerTax Legislation in Germany - Procedures, Actors, Results, Critics  91
Daniel DeakLegislating Non-orthodox Taxes  98
Peter EssersHow to Improve the Legislative Tax Law Process in the Netherlands  120
Cezary KosikowskiIssues Regarding Tax Legislation in Poland  131
Mariusz PopławskiCurrent Law-Making Problems at the Municipality-Level in the Field of Tax Law in Poland  144
Marina Karaseva (Sentsova)Modern Trends and Challenges in Russian Tax Legislation  155
Natalia SolovevaDecisions of the Highest Courts: Influence on the Development of Tax Legislation in the Russian Federation  170
Philip BakerThe UK Tax Law Rewrite: 1995 to 2010  180
Part TwoDepicting National Tax Legislation  189
Włodzimierz Nykiel, Małgorzata SękStandards, Trends and Challenges of National Tax Legislation  191
Nikolaus NeubauerDepicting National Tax Legislation: Austria  208
Yang, Guang PingDepicting National Tax Legislation: China  229
Anapaula Trindade MarinhoDepicting National Tax Legislation: France  249
Steffen LampertDepicting National Tax Legislation: Germany  265
Gabriella ErdosDepicting National Tax: Hungary  284
Antonio UricchioDepicting National Tax Legislation: Italy  299
Aiste MedelieneDepicting National Tax Legislation: Lithuania  308
Krzysztof Lasiński-Sulecki, Wojciech Morawski, Jowita PustułDepicting National Tax Legislation: Poland  333
Radu Bufan, Mirela Violeta BuligaDepicting National Tax Legislation: Romania  355
Gordana Ilić-Popov, Svetislav V. KostićDepicting National Tax Legislation: Serbia  369
Pedro M. HerreraDepicting National Tax Legislation: Spain  386
Cecile Brokelind, Tonie PerssonDepicting National Tax Legislation: Sweden  397
Selçuk ÖzgençDepicting National Tax Legislation: Turkey  411
David SalterDepicting National Tax Legislation: The United Kingdom  429
Stafford SmileyDepicting National Tax Legislation: The USA  457
The Centre of Tax Documentation and Studies in Łódź and the Foundation Centre of Tax Documentation and Studies  473