Fakulteta za upravo, Ljubljana (VUSLJ)
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Advance rulings as a tax transparency tool [Elektronski vir] : trends from the EU to SloveniaKovač, Polonca, 1971- ; Dobelšek, AnžeAbstract: Tax transparency is a growing concept, incorporating legal, economic, IT related, administrative and similar dimensions. Consequently, various legal and other tools emerge in individual ... countries and the European Union (EU) alike, to enhance transparency as such but more importantly also lawfulness, efficiency and accountability in the taxation system. Nevertheless, law enforcement must contribute to these goals or an implementation gap is occurring. In this context, the main aim of the paper is to examine the theoretical framework, normative grounds at the EU and national scales in Slovenia, as well as empirical data about one of the most promising tax transparency instruments, i.e. (binding) advance ruling. Advance ruling is an act issued by tax authority to define the future tax obligation should an individual taxpayer execute a planned taxable activity. It represents a form of a guarantee act, which is usually a mixed type according to traditional administrative-legal acts in central Europe. However, the analyses’ results show that this tool is highly underemployed compared to its potentials and as characteristic for Western countries, hence the authors call for a more debureaucratised approach to its usage in Eastern Europe as well, also in a anonymised form for any taxpayer dealing with an equal activity. Points for Practitioners: This papers provides an analysis of advance ruling in one of EU Member States. It established that legal regulation in Slovenia is not serving the purpose of comparably understood institute and its goals in majority of other countries. Through theoretical, comparative and especially empirical insights (e.g. statistical overview and case law analysis), practitioners from policy making authorities and tax services in other countries can assess their systems in comparison to Slovenian one. Moreover, any national regulation and its enforcement must be improved if the research findings show that current system is not meeting the aim of advance ruling in the framework of tax transparency.Vrsta gradiva - prispevek na konferenciLeto - 2022Jezik - angleškiCOBISS.SI-ID - 90701315
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Leto | Faktor vpliva | Izdaja | Kategorija | Razvrstitev | ||||
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JCR | SNIP | JCR | SNIP | JCR | SNIP | JCR | SNIP |
Baze podatkov, v katerih je revija indeksirana
Ime baze podatkov | Področje | Leto |
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Povezave do osebnih bibliografij avtorjev | Povezave do podatkov o raziskovalcih v sistemu SICRIS |
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Kovač, Polonca, 1971- | 23676 |
Dobelšek, Anže | 53853 |
Vir: Osebne bibliografije
in: SICRIS
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