1 - 10 of 101 results
De toeslagenaffaire in Nederland. Aanleiding tot evaluatie van het fiscaal algoritmisch bestuur in België University of Antwerp
Wetgevingsbundel Fiscaal recht, 2022-2023 University of Antwerp
Taxation of the digital economy: long prelude to an inevitable fundamental reform University of Antwerp
Fundamental tax principles and the role of market states in the digitalized economy University of Antwerp
Morality of lobbying for tax benefits University of Antwerp
Multinationals’ aggressive tax lobbying that involves free-riding behaviour and results in disproportional benefits to the disadvantage of other taxpayers, is problematic for several reasons. Such lobbying undermines the legitimacy of tax legislation and has a negative impact on trust in the tax system. Based on Immanuel Kant’s ethical theory, this article first suggests a new normative basis for a moral duty that requires multinationals and ...