Suchergebnisse

Summary • The government's efforts to tackle tax avoidance have become more high-profile in recent years. Measures to 'protect revenues' announced since the 2002 Budget alone are estimated to be raising about £4½ billion this year. • The traditional distinction between illegal tax evasion and legal tax avoidance (or planning) has been complicated by the efforts of the authorities to have some forms of avoidance seen as unacceptable even if they satisfy the letter of the law. In some areas, the government is now threatening to use retrospective legislation to ensure that taxpayers contribute what ministers regard as their 'fair share'. • The Tax Avoidance Disclosure regime is the most important recent legislative development in tackling avoidance. It appears to have been successful from the government's point of view, judging by the volume of disclosures made and the blocking measures deployed to halt arrangements it sees as unacceptable. • The authorities are also highlighting to senior executives the risk to their reputation of being found to engage in unacceptable tax avoidance, while leaving it unclear exactly what is unacceptable. This may help to raise revenue in the short run, but is also likely to make the UK a less attractive location for internationally mobile companies and individuals.

World Policy Institute fellow Khadija Sharife investigates the tax avoidance strategies of one of the world's biggest lottery corporations. While the company, GTech (now known as IGT), profits off the poor, it has shielded hundreds of millions in revenue from the tax man by "inverting" its headquarters overseas and relying on tax havens.

This paper was written in order of the reforming of the tax system's framework. Analysing phenomena such as tax evasion, tax avoidance, the use of legal loopholes to reduce tax liability in Albania was very challenged. In this paper is analysed also some other jurisdictions, which have served as a reference model for the reform of Albanian legislation, such as the Italian one and the legislation of the European Union. Recently, we were witnesses of a significant increase, in the quantitative and qualitative level, of tax evasion and tax avoidance. Often, the "battle" between the taxpayer and the contributor in bad faith is based on the probative power (burden of proof) of the elements of the transaction which must be verified by the tax administration. Even more often, this fight takes place over the basis of the correct interpretation of legal norms. Evasion is leaving more and more room for refined avoidance. Avoidance is no longer just the prerogative of big companies, corporations or powerful business groups, but it is turned into an ordinary management instrument for small and medium enterprises, even in special cases, even for natural persons. The paper analyses problems such as: basic and key aspects of tax evasion, by distinguishing with other concepts of tax law, such as tax planning and tax evasion, which are the forms of identifying tax evasion/avoidance, the meaning of the doctrine of abuse right. At the end of the paper, you can find a presentation on all findings and conclusions reached during the analysis of the above problems, and some recommendations for the improvement of the activity of the Tax Administration.

The main purpose of the paper is to analyze the concept of tax avoidance and to identify its place in the legal system. The paper starts with a description of a tax as an obligation set to a society to help a state to implement its essential functions. The main part of the paper analyses tax avoidance as a legal, economic and social phenomenon. Tax avoidance is started to be examined from its definition and features. Further, it discloses the concept position of the tax avoidance in the legal system of Lithuania: at first it presents the conception of tax avoidance in Lithuanian legal system and then it analyses the case law of the Supreme Administrative Court of Lithuania. After that, for a thorough dissection of the concept of tax avoidance, the paper reveals the relevant practice of the Commission on Tax Disputes under the Government of the Republic of Lithuania. The paper also analyses tax avoidance and principal aspects related to case law of the European Court of Justice, because the practice is recognized as a direct source of law. Moreover, the paper based on methods to find out the reasons of tax avoidance both generally and in Lithuania and further on it researches differences and relations between tax avoidance, tax evasion and tax planning. Getting to the end, the paper describes the general and special rules of law, which interdict tax avoidance and their position in Lithuanian legal system. Finally, the paper ends in suggestions for the State Tax Inspectorate and the legislator.

The main purpose of the paper is to analyze the concept of tax avoidance and to identify its place in the legal system. The paper starts with a description of a tax as an obligation set to a society to help a state to implement its essential functions. The main part of the paper analyses tax avoidance as a legal, economic and social phenomenon. Tax avoidance is started to be examined from its definition and features. Further, it discloses the concept position of the tax avoidance in the legal system of Lithuania: at first it presents the conception of tax avoidance in Lithuanian legal system and then it analyses the case law of the Supreme Administrative Court of Lithuania. After that, for a thorough dissection of the concept of tax avoidance, the paper reveals the relevant practice of the Commission on Tax Disputes under the Government of the Republic of Lithuania. The paper also analyses tax avoidance and principal aspects related to case law of the European Court of Justice, because the practice is recognized as a direct source of law. Moreover, the paper based on methods to find out the reasons of tax avoidance both generally and in Lithuania and further on it researches differences and relations between tax avoidance, tax evasion and tax planning. Getting to the end, the paper describes the general and special rules of law, which interdict tax avoidance and their position in Lithuanian legal system. Finally, the paper ends in suggestions for the State Tax Inspectorate and the legislator.

Abstract
Tax avoidance and evasion is a hot topic. On the evasion (illegal activity by individuals) front, the various leaks culminating in the Panama Papers have once again revealed the scope of evasion by the global elite. Gabriel Zucman conservatively estimated the annual revenue loss at $200 billion. On the tax avoidance (legal activity by corporations) front, the OECD BEPS project has estimated the scope of avoidance by multinationals at between $100 and $240 billion per year. By comparison, total US corporate tax revenues are about $400 billion per year. The articles in this volume reflect various aspects of these troubling phenomena (from the perspective of citizens who pay their tax bills and bear the burden of budget cuts by governments starved of revenues). Yuri Biondi writes from an accounting perspective about the firm as an Enterprise Entity and the tax avoidance conundrum. Matthias Thiemann and Tim Buettner discuss the political economy of the OECD BEPS project. David Quentin discusses tax avoidance in transnational supply chains of multinationals. Blazej Kuzniacki analyzes tax avoidance in EU law, which has been the focus of a lot of activity recently (e. g., the proposed Anti-Tax Avoidance Directive by the EU Commission). Amir Pichhadze and myself discuss the idea of statutory General Anti-Abuse Rule (GAAR) in the US and Canadian contexts.