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1
Macmaoláin, Caoimhín. « An Unhealthy State : Using Legislation to Address Public Health Issues in Ireland ». European Public Law 25, Issue 4 (1 décembre 2019) : 487–502. http://dx.doi.org/10.54648/euro2019027.
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Ireland has one of the least healthy populations in the European Union. It is amongst the very highest for rates of premature death, disability years and societal harm caused by poor diet and alcohol abuse. In response, the Irish Government has introduced two new laws. The first sets higher rates of taxation on sugar-sweetened drinks, as has been done elsewhere. The second, more controversially, restricts the marketing of alcohol in a variety of ways. The imposition of minimum unit pricing and the exertion of additional controls over advertising, sponsorship and branded clothing are all part of a range of measures designed to reduce alcohol misuse. Most significantly, a suite of compulsory health warnings have been proposed for labels. This has raised the ire of producers, retailers, and organizations opposed to protectionism. Noting the limitations placed on these schemes by international legal obligations, this report examines the problems and solutions available to contemporary legislators in Member States such as Ireland who seek the amelioration of public health issues through legislative and other controls.
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Ovcharova, Elena, Kirill Tasalov et Dina Osina. « Tax Compliance in the Russian Federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America : Forcing and Encouraging Lawful Conduct of Taxpayers ». Russian Law Journal 7, no 1 (22 mars 2019) : 4–54. http://dx.doi.org/10.17589/2309-8678-2019-7-1-4-54.
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The article is devoted to the consideration of the system for the tax authorities to assess tax risks and to prevent tax law violations. The work focuses on how the tax authorities affect the conduct of taxpayers through “soft law,” disclose information about their approach towards understanding tax risks and enforce a system of measures to ensure compliance. Tax compliance is analysed in the article as good-faith and lawful conduct of a taxpayer, which is formed under the influence of a system of, at the same time, preventive and incentive measures. This article considers tax compliance issues in Russia, the United Kingdom and the USA, not so much as a consequence of the voluntary actions of the taxpayer, but as a consequence of the conditions that are set for a taxpayer by the administrative action of tax authorities. To do this, the approaches of the tax authorities to defining the criteria for tax risks and the procedure for assessing them are analysed, as is the effect of these approaches on the subsequent implementation of tax control measures, while the system of enforcement measures and incentives for taxpayers to comply with tax legislation are examined. Tax compliance is the most desirable regime for the state, but in the entire history of taxation no jurisdiction has been able to achieve full tax collection solely based on a persuasive method. At the same time, owing to the limited resources of tax administrations, in practice there is no real opportunity to examine absolutely every taxpayer. For specifically this reason, a risk-based approach to carrying out tax control with a reasonable combination of both incentive measures and the enforcement of compliance with tax legislation is becoming increasingly relevant. The authors consider the implementation of a risk-based approach and its effect on tax compliance, on the choice of tax control measures, and on depth and scope in terms thereof, using the example of the experience of Russia, the United Kingdom and the USA. The article also pays special attention to an analysis of incentive measures and the enforcement of tax compliance in these jurisdictions.
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Walsh, Mary. « Legislation : Ireland ». EC Tax Review 8, Issue 2 (1 juin 1999) : 147–50. http://dx.doi.org/10.54648/ecta1999035.
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Costa, David, et Lilla Stack. « The relationship between Double Taxation Agreements and the provisions of the South African Income Tax Act ». Journal of Economic and Financial Sciences 7, no 2 (31 juillet 2014) : 271–82. http://dx.doi.org/10.4102/jef.v7i2.140.
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This article investigates the legal status of Double Taxation Agreements, and the relationship between Double Taxation Agreements, which are concluded in terms of section 108 of the Income Tax Act, and the provisions of the Income Tax Act (taking into account the provisions of the Constitution, and the national and international rules for the interpretation of statutes). An important conclusion reached was that as the Vienna Convention on the Law of Treaties represents customary international law and as such forms part of South African law, the principles contained in the treaty should be taken into account when interpreting South African legislation (including Double Taxation Agreements). The final conclusion of the research was that Double Taxation Agreements have a dual nature – forming part of domestic legislation and being classified as international agreements. The provisions of the Double Taxation Agreement should be taken as overriding any conflicting legislation in the Income Tax Act.
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Dmytrenko, S. « Administrative and legal provision of implementing the law enforcement function in the taxation sector : experience of the European Union and perspectives for its adaptation in Ukraine ». National Technical University of Ukraine Journal. Political science. Sociology. Law, no 2(46) (14 décembre 2020) : 52–56. http://dx.doi.org/10.20535/2308-5053.2020.2(46).226712.
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The author of the article has established that the law enforcement function, like all other functions, has its own mechanism of the implementation, which is based on a set of legal, organizational, economic and material elements. The system of such elements must meet the tasks that are set for the country at the present stage of state formation. It has been substantiated that administrative and legal provision of implementing the law enforcement function of the state in the taxation sector is a specific type of legal influence of administrative and legal forms and means, which together constitute a mechanism of administrative and legal regulation of implementing the law enforcement function of the state in the taxation sector, on the activity of corresponding subjects in order to ensure their normal functioning and effective performance of the duties assigned to them in the field of law and order, protection and defense of the rights and freedoms of citizens, combating offenses during the application of tax legislation. It has been clarified that the law norms provide interaction between the executive authorities and citizens in all spheres of public life, in particular law enforcement sphere and taxation sector, which in modern conditions determine the main criterion for assessing the quality of state policy. The essence of adaptation of the national legislation has been revealed. It has been proved that there is a sufficiently developed legal base in Ukraine, which regulates the main aspects for the adaptation of national legislation to the legislation of the European Union (in particular, in the sphere of implementing the law enforcement function of the state in the taxation sector). The author has determined the main steps in the direction of ensuring the effective functioning of administrative and legal mechanism for the provision of the implementation of the law enforcement function of the state in the taxation sector. It has been offered to make changes to the methodology and planning process on the adaptation of the current national legislation in the taxation sector.
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Buckley, L.-A. « Recent legislation. Employment Equality Act 1998 (Ireland) ». Industrial Law Journal 29, no 3 (1 septembre 2000) : 273–79. http://dx.doi.org/10.1093/ilj/29.3.273.
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Ortigâo Ramo, Diogo. « Portuguese Legislation : Discriminatory Taxation of Foreign Pension Funds ». EC Tax Review 19, Issue 2 (1 avril 2010) : 97–99. http://dx.doi.org/10.54648/ecta2010011.
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Biçer, Ramazan. « The Evaluation of Royalty Payments in Transfer Pricing : An Approach from a Turkish Perspective ». Intertax 37, Issue 11 (1 novembre 2009) : 654–64. http://dx.doi.org/10.54648/taxi2009065.
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This article considers royalty payments in Turkey from a tax and transfer pricing perspective. The focus is on both domestic and international implementations. The article evaluates taxation regime of royalties in Turkey, and royalty payments are discussed by taking into consideration certain Double Taxation Agreements executed among Turkey and its treaty partners. It is also pointed out in the article how royalty payments to non-resident taxpayers are considered within the context of intangible rights in Turkish tax legislation and Double Taxation Agreements. A considerable part of the article is reserved to explain details of current transfer pricing rules applicable for royalties paid in Turkey or to abroad, and it analyses the application of transfer pricing legislation for royalty payments by practical examples.
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Bratko, Tatiana Dmitrievna. « Economic justification for taxation and tax fairness : a new look at an old problem ». Налоги и налогообложение, no 6 (juin 2023) : 8–20. http://dx.doi.org/10.7256/2454-065x.2023.6.69607.
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A search for criteria of economically justified and fair taxation has been going on for a long time within studies in philosophy of law, constitutional law and tax law. Often such studies are one-sided and incomplete. The criteria developed by researchers, as well as research-based definition of “economic justification for taxation,” are unsatisfactory and unsuitable for practical use. Without understanding economic justification for taxation, it is impossible to give answers to many practical questions, in particular: is a tax economically justified or not? The purpose of this article is to formulate a new universal, practically applicable definition of “economic justification for taxation,” reflecting modern Russian and foreign ideas about fiscal social contract and constitutional principles of taxation. To achieve this goal, the author resorts to a comparative analysis of two incompatible principles of fair taxation: the equivalence (benefit) principle, arising from “individualistic” Anglo-Saxon theory, and the ability-to-pay principle that is based on continental European “welfare-state” doctrine. The author uses equivalence (benefit) principle to develop a so-called “beneficiary” theory of economic justification for taxation. The beneficiary theory is for the first time set out in this article. The beneficiary theory offers a new understanding of economic justification for taxation which is unconventional for Russian tax law and establishes a clearer – compared to previously known – criterion of economically justified taxation. This criterion makes it possible to identify economically unjustified taxes that do not comply with provisions of tax legislation and Russian Federation Constitution, and therefore can be applied when challenging: 1) validity of legislation establishing economically unjustified taxes; 2) constitutionality of tax legislation. The author, using the beneficiary theory he developed, assesses economic justification for bachelor tax and vehicle tax paid by owner of a vehicle not in use.
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Atkin, Bill. « Family Violence and the Civil Law/Criminal Law Interplay – Some Reflections ». Victoria University of Wellington Law Review 52, no 4 (26 janvier 2022) : 671–88. http://dx.doi.org/10.26686/vuwlr.v52i4.7399.
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Family violence is increasingly recognised as a serious social problem. That awareness has led to much legislation being passed to address the problem. The legislation has evolved from distinct civil and criminal roots to a point where the two closely interact. This article explores the sources and consequences of this interplay of the civil and the criminal in relation to family violence. The piece is dedicated to long-time colleague, Professor John Prebble, even though the topic does not grapple with his area of great expertise, the law of taxation.
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Asllani, Shkumbin. « Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law ». European Journal of Multidisciplinary Studies 6, no 2 (10 juin 2017) : 312. http://dx.doi.org/10.26417/ejms.v6i2.p312-316.
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In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.
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Yesimov, S. S. « Interrelationship of tax liability with the principles of tax law ». Analytical and Comparative Jurisprudence, no 1 (20 mars 2024) : 380–85. http://dx.doi.org/10.24144/2788-6018.2024.01.67.
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The article examines the relationship between tax liability and the principles of tax law in the current legislation and regulatory requirements of the European Union. The object of research is social relations that regulate the emergence, change, fulfillment, termination of tax liability in the context of the principles of tax law. The subject of the research is the norms of the Constitution of Ukraine, current tax legislation and other normative acts. During the research, various methods were used, in particular: historical-legal, systematic, comparative-legal, formal-legal, teleological, general scientific methods: analysis, synthesis, induction, deduction. It is indicated that the tax liability is the taxpayer's duty to pay the state a certain amount, which the taxpayer independently calculates and reflects in the tax return. It is noted that the principles of tax law and the principles of tax liability and taxation are mutually related and are reflected in regulatory acts of tax legislation or other regulatory documents. The Tax Code of Ukraine specifies the following principles: universality of taxation; equality of payers before the law, inevitability of liability; presumption of legality of the taxpayer's decisions: fiscal sufficiency; social justice; neutrality of taxation; stability; uniformity and convenience of payment; a unified approach to setting taxes and fees. Separate principles are defined in the Constitution of Ukraine - the principles of rule of law, legality, etc. The legal principle of the economy of taxation is manifested in the requirement for the economic basis of income taxation. In the tax law of the countries of the European Union, the presumption of legality of the taxpayer's decisions is expressed through the rules on the inadmissibility of various forms of tax abuse, which have a codified status. The development of these principles in the tax law of the member states of the European Union has recently taken place in the form of determining the criteria for the application of scientific doctrines in model taxation situations, based on specific court decisions in cases on determining the amount of tax liability.
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Englisch, Joachim. « Dynamic References To International Soft Law Agreements : Flexibility With Limits ». EC Tax Review 33, Issue 1 (1 janvier 2024) : 2–7. http://dx.doi.org/10.54648/ecta2024001.
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The European Union relies increasingly on non-binding international agreements as a blueprint for its legislation on direct taxation. This implies converting a flexible soft law instrument into hard law that is subsequently difficult to amend due to the unanimity principle. A nascent trend to ensure that such Union legislation nevertheless stays in sync with future developments of the underlying soft law agreement are dynamic references to the latter. However, the scope for this approach is limited by the requirements of sufficient democratic legitimacy and legality of taxation, and respect for the institutional balance of the Union. Dynamic references to international soft law standards should therefore primarily be used as a source of interpretation or illustration for the concretization of already executable rules in the relevant EU legal act. They do not normally allow to incorporate also amendments and supplements of the original soft law agreement, unless additional safeguards exist that ensure compliance with the aforementioned Union law principles – at the expense of the desired flexibility, however. In this regard, the better approach would be the conferral of delegated powers upon the Commission to ensure a timely yet controlled alignment of the relevant Union tax legislation with new soft law standards. soft law, dynamic reference, democratic legitimacy, legality of taxation, institutional balance
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Gurinovich, Alexander Georgievich, Marina Afanasyevna Lapina et Alexey Evgenievich Ivanov. « Ways of Restricting the Rights of Taxpayers Under Agreements for the Avoidance of Double Taxation in National Legislation ». SAGE Open 10, no 4 (octobre 2020) : 215824402096807. http://dx.doi.org/10.1177/2158244020968077.
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The article analyzes the situations that might limit the rights of a taxpayer under double taxation avoidance agreements. Because of the analysis of the national legislation in the area of taxation, significant differences that lead to the emergence of controversial situations regarding double taxation are revealed. The general analysis of the basic concepts of legal regulation using Russian and foreign sources regarding restrictions on the exercise of taxpayer rights under double taxation avoidance agreements, principles and mechanisms in national legislation is carried out. Because of studying the terms of individual agreements on avoidance of double taxation to test the admissibility of applying national legislation, significant differences in the approaches of different countries and examples of law enforcement based on judicial practice are analyzed. The novelty of the article is the justification of the necessity of establishing the basic principles upon restricting taxpayer rights under double taxation avoidance agreements in national legislation. The practical significance of the work lies in identifying the role of mutual agreement procedures between the competent authorities of the contracting parties under double taxation avoidance agreements, as well as in stating recommendations on the practical application of the rules regarding the limitation of taxpayer rights under double taxation avoidance agreements. System analysis, expert analysis, event analysis, traditionally legal methods (formal and logical, comparative legal), structural analysis, and modeling research methods are used.
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Buursma, Jogchum, et Xavier Auerbach. « The Netherlands : New Legislation Regarding the Taxation of Trusts ». Intertax 38, Issue 8/9 (1 août 2010) : 465–71. http://dx.doi.org/10.54648/taxi2010049.
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With effect from 1 January 2010, the Dutch Inheritance and Gift Tax Act 1956 (IGTA) has been revised. The Netherlands Ministry of Finance identified the taxation of existing trust schemes and schemes that make use of irrevocable discretionary trusts allowing the avoidance of income tax and/or inheritance or gift tax in particular, as one of the most important objectives of the revision of the IGTA. The basic idea of the new legislation is that irrevocable and discretionary trust schemes are ignored for tax purposes (both for personal income tax and for IGTA purposes) and their income and assets attributed to the individuals involved.
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Matukovics, Gábor. « Payment of Dividends and Taxation thereof in Hungarian Legislation ». Intertax 29, Issue 11 (1 novembre 2001) : 366–71. http://dx.doi.org/10.54648/384264.
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Yoran, Aharon. « Forty Years of Tax Law in Israel ». Israel Law Review 24, no 3-4 (1990) : 738–85. http://dx.doi.org/10.1017/s0021223700010190.
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In order to determine what major developments have taken place in tax law in Israel over the last 40 years, it is first necessary to formulate criteria with which to estimate the importance or centrality of changes in tax legislation. The emphasis here is on legal developments (in legislation and case law) rather than on changes in the tax system and tax policy. In the field of taxation, legal, economic and social questions are, however, interlinked; and it is moreover, a legal tool — legislation — that determines the tax system and its composition of various tax bases.
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Bezborodov, Sergey, et Richard Bregonje. « The Battle against Tax Havens Rages on in Kazakhstan . . . Tax Treaty Partners Being Victimized ». Intertax 38, Issue 2 (1 février 2010) : 118–27. http://dx.doi.org/10.54648/taxi2010012.
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This article analyses Controlled Foreign Company (CFC) rules in Kazakhstan which are becoming a topic of growing concern among Kazakh tax practitioners, businessmen and enterprises with international structures since as of 2009 the CFC legislation became applicable to Kazakh resident individuals and went as far as blacklisting several Kazakhstan treaty partners. The authors review the evolution of the CFC legislation over the last fifteen years and highlight key elements of the current rule (including situations of multiple taxation and non-taxation) as well as interaction of domestic CFC provisions with treaty law, using as examples Kazakhstan-Switzerland double tax treaty and EU-Kazakhstan Partnership and Cooperation Agreement
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Kobylnik, Dmytro, et Anton Burchak. « Cryptocurrency as an object of tax law : practice of political application and legal regulation ». Law and innovations, no 2 (30) (2 juin 2020) : 24–30. http://dx.doi.org/10.37772/2518-1718-2020-2(30)-3.
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Problem setting. The work is devoted to the study of the legal status of cryptocurrency as an object of taxation. The legal status of cryptocurrency in legal relations between tax authorities and individuals or legal entities is an urgent problem, since there is only a small number of works on this issue. Of particular note is the study of international experience in taxation of cryptocurrency transactions, as well as an analysis of the most relevant proposals for amending national legislation in order to establish the legal status of cryptocurrency and transactions related to cryptocurrency as an object of tax legal relations. Analysis of recent researches and publications. Despite the great relevance of this topic, in the modern science of tax law there are no fundamental scientific works and studies on the problems of taxation of cryptocurrency and cryptocurrency transactions. Target of research. The purpose of the scientific article is to conduct research on the legal nature of cryptocurrency, as well as the disclosure of theoretical, practical problems and features of legal regulation of cryptocurrency and operations related to the use of cryptocurrency in modern tax law. Article’s main body. The article deals with the legal nature of transactions connected with the use of the cryptocurrency as an object of tax relations. The issues of the possibility of attributing income, as well as profits from cryptocurrency transactions to the objects of taxation of personal income tax, profit tax, and value-added tax, are disclosed in accordance with the current tax legislation. The following conclusions have been drawn: it is impossible to impose the relevant taxes on income and profits from transactions with the cryptocurrency; there is a conflict in the current legislation, according to which the proceeds from transactions with cryptocurrency may be subject to the Law ‘On Prevention and Counteraction to Legalization (Laundering) of the Proceeds from Crime or Terrorism Financing, as Well as Financing Proliferation of Weapons of Mass Destruction’ In addition, foreign experience of legal regulation of transactions with cryptocurrency in tax legislation in such economically developed countries as the USA, Great Britain, Canada, Germany, Switzerland, etc. has been analyzed. It has been established that nowadays, in world practice, there is no unambiguous approach to the tax regulation and taxation of cryptocurrency transactions. So, in some countries, the income from operations with cryptocurrency is taxable, while in others cryptocurrency transactions do not belong to objects of taxation. Conclusions and prospects for the development. As a result, the author presents her own proposals on amending the tax legislation aimed at determining the legal status of cryptocurrency transactions in tax law. The article is devoted to the legal nature of transactions related to the use of cryptocurrency as an object of tax relations. Foreign experience of taxation of operations with the cryptocurrency is analyzed. The author considers current proposals for amending the tax legislation of Ukraine, who’s the purpose of which is to determine the legal status and control measures for compliance with tax legislation in the implementation of cryptocurrency transactions in tax law.
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Ponomareva, Karina. « INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION ». Law Enforcement Review 1, no 4 (10 janvier 2018) : 66–74. http://dx.doi.org/10.24147/2542-1514.2017.1(4).66-74.
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Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by acts of international organizations, primarily the Action Plan aimed at combating base erosion and profit shifting (BEPS).Trends of regulation of corporate taxation in relationships with participation of a foreign element are considered in the article. The main issues of realization of norms in the area of corporate direct taxation are brought into light, and namely, taxation of royalties, intra-group expenses, thin capitalization rules and transfer pricing. Tax agreements concluded by the Russian Federation do not contain special rules aimed at combating abuses (in contrast, for example, from European anti-avoidance rules).In recent years Russian tax law introduced institutions that had been established and applied in the tax law of foreign countries. These processes are moving forward and are characterized by frequent changes of legislation, which indicates that the concept of deoffshorization and implementation of the BEPS plan is not always elaborated at the stage of adoption of bills.Conclusions. The author comes to the conclusion that the most relevant and most controversial issues are taxation of payment of royalties, debt financing and intra-group expenses. The practice of applying the CFC rules is just starts forming. In addition, there is a tendency to increase the quality and quantity of information sources used by tax authorities to collect evidence, including the expansion of the practice of information exchange.
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Merkx, Madeleine. « VAT on Private Use of Company Cars in Cross-Border Situations : Double or Non-taxation ? » EC Tax Review 24, Issue 2 (1 avril 2015) : 96–104. http://dx.doi.org/10.54648/ecta2015010.
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Because the Netherlands and Germany approach the taxation of private use of company cars for VAT differently this may result in double or non-taxation. Double taxation in case the employer is a Dutch entrepreneur and the employee lives in Germany. Nontaxation if the employer is a German entrepreneur and the employee lives in the Netherlands. In this article the author seeks the answer to the question which country applies the correct approach. Her conclusion is that the legislation in both countries needs adjustment.
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SERGEEV, S. V. « TAXATION OF DIVIDENDS PAID TO FOREIGN ORGANIZATIONS ». Actual Problems of Russian Law, no 5 (18 juin 2019) : 78–85. http://dx.doi.org/10.17803/1994-1471.2019.102.5.078-085.
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The article deals with topical issues arising in law enforcement practice in connection with payment of dividends by Russian organizations to their foreign participants. At the beginning of the article, the author, relying on the current legislation, elucidates the concept of dividends in civil law and fiscal law contexts, on the basis of which he concludes that these concepts do not coincide completely. This discrepancy is caused by the fact that the concept of dividends in the contexts of civil and fiscal law includes, in addition to the distribution of profits, other payments to foreign organizations made in order to meet the fiscal interests of the State. Then, on the basis of a brief analysis of specific court cases, the author dwells on the content of the main controversial tax issues arising in practice regarding the payment of dividends by Russian organizations towards their foreign participants. Based on the results of the analysis, the author draws conclusions on possible amendments to the Russian legislation in order to avoid such disputes between tax agents and tax authorities in the future.
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Gurinenko, Anastasia E., Nikolay R. Izralovsky et Aleksandr E. Kulpin. « Challenging Issues of Self-Taxation of Citizens in Materials of the Law Enforcement Practice ». Municipal property : economics, law, management 2 (30 mai 2024) : 19–23. http://dx.doi.org/10.18572/2500-0349-2024-2-19-23.
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This article presents the results of monitoring law enforcement on the issue of self-taxation of citizens. In the course of the study, the authors established the lack of uniformity of judicial practice at all stages of establishing and fulfilling the obligation to pay self-taxation funds. The authors point to the need to amend the legislation.
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Reilly, Louise. « Harmonisation of Irish Arbitration Law : Arbitration Act 2010 ». Journal of International Arbitration 28, Issue 2 (1 avril 2011) : 163–71. http://dx.doi.org/10.54648/joia2011014.
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On June 8, 2010, a new Arbitration Act came into force in the Republic of Ireland which abolished the distinction between domestic and international arbitration and incorporated the UNCITRAL Model Law on International Commercial Arbitration as the grounding piece of legislation for all arbitrations conducted in Ireland.
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Popovic, Dejan, et Svetislav V. Kostic. « The EU Integration Process and Direct Taxation from a Southeast European Perspective : Part II Impact of Accession Negotiations on Direct Taxation in Acceding Countries ». Intertax 41, Issue 11 (1 novembre 2013) : 558–70. http://dx.doi.org/10.54648/taxi2013053.
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Bearing in mind the very limited scope of the acquis which is supposed to be implemented within the Stabilization and Association Agreement framework, the second part of this article is dedicated to analysing the impact of the accession negotiations on direct taxation in the Southeast European countries. Although the closing of the tax chapter during the accession negotiations with a particular acceding country should imply the required full alignment of its direct tax legislation with the acquis, the reality in numerous cases in the previous enlargement processes is far from the expected. In the area of European Union (EU) secondary tax legislation analysis has shown that the accession procedure will, in most cases, ensure the timely and full compliance of an acceding country with its requirements. However, the alignment of acceding countries legislation with the part of EU direct tax law stemming from the negative integration processes is much more demanding. In essence, there can be no absolute certainty that every provision of an acceding country's direct tax legislation has been placed under sufficient scrutiny during the tax chapter negotiations process and that its required full alignment with the case law of the European Court of Justice (ECJ) has been ensured. The authors conclude with an observation that the various approaches applied to different countries which have attempted or are attempting to become EU Member States within the accession process, beg the question of the objectivity of the process and how important is the role of political influences and interests on the success of a particular country in joining the EU.
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Calvani, Terry. « Enforcement of Cartel Law in Ireland ». Cambridge Yearbook of European Legal Studies 6 (2004) : 73–82. http://dx.doi.org/10.5235/152888712802759449.
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Scientists are quick to admonish lawyers that anecdotal evidence may suggest avenues for investigation, but that it is little more. Conscious of this admonition, I suggest that (1) the American cartel enforcement experience is successful, and (2) its success is attributable to the criminalisation of the offence. This view is shared by others and was important in the decisions by both Ireland and the United Kingdom to criminalise competition offences. Moreover, the American experience underlay proposals elsewhere to adopt similar legislation. After briefly reviewing deterrence generally and the current American model, this article discusses the implementation of a criminal enforcement regime in Ireland.
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Calvani, Terry. « Enforcement of Cartel Law in Ireland ». Cambridge Yearbook of European Legal Studies 6 (2004) : 73–82. http://dx.doi.org/10.1017/s152888700000358x.
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Scientists are quick to admonish lawyers that anecdotal evidence may suggest avenues for investigation, but that it is little more. Conscious of this admonition, I suggest that (1) the American cartel enforcement experience is successful, and (2) its success is attributable to the criminalisation of the offence. This view is shared by others and was important in the decisions by both Ireland and the United Kingdom to criminalise competition offences. Moreover, the American experience underlay proposals elsewhere to adopt similar legislation. After briefly reviewing deterrence generally and the current American model, this article discusses the implementation of a criminal enforcement regime in Ireland.
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Panayi, Christiana HJI. « Brexit and Corporate Taxation : New Perspectives ». EC Tax Review 31, Issue 1 (1 janvier 2022) : 50–61. http://dx.doi.org/10.54648/ecta2022005.
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This article examines some of the salient legal features of the new post-Brexit relationship between the UK and the EU with the focus on corporate taxation. It reviews the status of EU corporate tax legislation in UK law at the time of writing, as well as the soft law obligations that have been agreed. The author questions whether the overall set up has the potential to generate more tax competition between the EU and the UK, rather than less, and whether the EU’s impending implementation of the OECD/G20’s Pillar Two will exacerbate this. Brexit, corporate taxation, retained EU law, soft law, competitiveness, case study
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Silalahi, Heriantonius. « Juridical Analysis of Tax Criminal Law Enforcement : an Overview of Legal Regulations and its Implementation in Indonesia ». Ilomata International Journal of Tax and Accounting 4, no 3 (31 juillet 2023) : 561–83. http://dx.doi.org/10.52728/ijtc.v4i3.778.
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The purpose of this research is to conduct a juridical analysis of criminal law enforcement in the field of taxation in Indonesia. The focus of this study is to evaluate the effectiveness of legislation and its implementation in combating tax crimes. The research method used is a normative juridical approach by examining legislation related to tax crimes, including tax laws, government regulations, and relevant policies. Additionally, an analysis of the legal practices and enforcement of tax crimes in Indonesia is conducted. The research findings indicate that the legislation in the field of taxation has a strong foundation to address tax crimes. However, there are several challenges in its implementation, such as the complexity of tax regulations, lack of adequate human resources and technology, and corruption issues that can affect tax law enforcement. In this context, the research provides recommendations to strengthen the system of criminal law enforcement in tax matters. The recommendations include improving coordination among relevant institutions, enhancing the capacity of human resources in the field of taxation, utilizing information technology to support supervision and tax law enforcement, and increasing transparency and accountability in the process of tax law enforcement. This research is expected to provide a better understanding of the regulation of tax crimes and contribute to the policy and the legislative reforms related to tax law enforcement in Indonesia?
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Glazunova, I. V., et К. I. Chernikova. « Accredited investor : legal status and problems of taxation ». Law Enforcement Review 5, no 3 (2 octobre 2021) : 167–77. http://dx.doi.org/10.52468/2542-1514.2021.5(3).167-177.
Texte intégralRésumé :
The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as certain aspects of taxation of accredited investors. The experience of legal regulation of income from investment activities, used in foreign legislation, is also analyzed in the context of the topic.The purpose of the article is to confirm the need to revise the requirements for accredited investors, to clarify the legislative provisions of the personal income tax. The reason for this study was legislative changes that caused an ambiguous reaction among the entire legal community in Russia.The methodology. General scientific methods were applied in the framework of a comparative, logical and statistical study and analysis of law enforcement and judicial practice in the field of taxation of an accredited investors.The main results. The following issues were investigated. What was the reason for the introduction of the status of an accredited investor in Russian legislation? It was the need firstly to protect the rights of investors, and secondly to regulate and protect the stock market from unconsciously high-risk transactions. What requirements are specified in the law for obtaining this status, what requirements exist in foreign legislation and why does domestic legislation need to be revised? We can divide the requirements for obtaining the status into three general groups: experience, knowledge and risk. Investor is obliged to meet two criteria by European legislation, when only one criterion by Russian legislation. The problem of taxation of qualified investors was raised in the context of the progressive income tax rate. Taxation of qualified investors needs a thorough legislative review in terms of tax deductions.Conclusions. The ideas for the introduction of the status of an accredited investor, of a progressive personal income tax rate were implemented in Russian legislation from the legislation of foreign countries. Such Russian legal rules needs significant revision. The legislative term "accredited investor" should be introduced in legislation system. It is necessary to clarify the criteria for obtaining a status, as well as to consolidate the necessity for accredited investors to comply with two conditions instead of one. Such an initiative would allow investors themselves to approach investing more consciously and would remove risks from brokers. Tax legislation should be amended in part of tax deductions for persons whose main activity is investment, since the current state of affairs discriminates them against individuals in their rights. The revision of the fixed requirements as well as the clarification of the tax legislation will attract investors (both Russian and foreign) to the Russian stock market, while the economy will receive positive growth, intermediaries-brokers and issuing firms will be provided with protection from unconscious risks.
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O'Sullivan, M., et J. Macmahon. « Employment Equality Legislation in Ireland : Claimants, Representation and Outcomes ». Industrial Law Journal 39, no 4 (23 novembre 2010) : 329–54. http://dx.doi.org/10.1093/indlaw/dwq026.
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Keith, Kenneth J. « The Constitution, Taxation and "Avoiding Prolixity and Tautology" ». Victoria University of Wellington Law Review 52, no 4 (26 janvier 2022) : 863–74. http://dx.doi.org/10.26686/vuwlr.v52i4.7421.
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Kok, Reinout. « Compatibility of Exit Taxes and Community Law ». EC Tax Review 20, Issue 2 (1 avril 2011) : 62–74. http://dx.doi.org/10.54648/ecta2011007.
Texte intégralRésumé :
In 2010, the pressure on exit taxes in the field of corporate income taxation has increased. In this article, it will be investigated which kind of exit taxes exist in the field of corporate income tax. The Dutch corporate income tax will be used as an example. First, the author analyses the exit taxes from a domestic legislation and a tax treaty point of view. Dutch legislation provides for an immediate taxation over the hidden reserves of the assets/liabilities of a company that migrates and, as a result, is no longer effectively taxable in the Netherlands. Subsequently, it is being investigated whether levying an exit tax is a forbidden infringement on the freedoms of the Treaty on the Functioning of the European Union (TFEU). The author comes to the conclusion that the exit tax forms an infringement on the freedom of residence, but that the preservation of the balanced allocation of taxing power forms a justification. However, the exit tax provisions are not proportional: a mechanism with, for example, a preservative assessment would be more proportional. However, because of the unclarity regarding the application of the proportionality principle by the ECJ, it could be that the ECJ will accept an immediate taxation upon exit and will not force the Netherlands to introduce a preservative assessment mechanism in the field of corporate income tax.
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Sendetska, Olga. « ECJ Case Law on Corporate Exit Taxation : From National Grid Indus to DMC : What Is the Current State of Law ? » EC Tax Review 23, Issue 4 (1 août 2014) : 230–37. http://dx.doi.org/10.54648/ecta2014021.
Texte intégralRésumé :
With a series of cases already decided by the Court of Justice of the European Union on the corporate exit taxation and many opinions written in the literature on different aspects of this line of case law, this article aims to address the development of the reasoning of the Court of Justice and systematize the current state of law on corporate exit taxation taking into account the most recent judgment in DMC and determine how the Member States should design their national legislation to bring it in line with the case law of the Court.
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Нікітін, В. В. « BILATERAL AGREEMENT AS A METHOD OF ELIMINATING DOUBLE TAXATION ». Juridical science, no 1(103) (19 février 2020) : 457–64. http://dx.doi.org/10.32844/2222-5374-2020-103-1.55.
Texte intégralRésumé :
The article provides a description of individual international treaties that establish the legal basis for the elimination of double taxation. It was found that in countries that adhere to the monistic and dualistic concepts, the status of double taxation agreements is not the same, the rules of such agreements, subject to compliance procedures are applied along with national legislation in the field of taxation and even in the regulation of taxation. legal relations with a foreign element have priority over the rules of national law.
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Ferniss, Jane. « Article : Taxation of Bitcoins and Similar Cryptoassets in Scandinavia with Special Focus on Danish Law ». Intertax 51, Issue 1 (1 janvier 2023) : 63–83. http://dx.doi.org/10.54648/taxi2023007.
Texte intégralRésumé :
The taxation of bitcoins and similar cryptoassets is of immense economic importance to the individual taxpayer and to society as a whole. In recent years, they have effectuated a number of tax law issues in Denmark. In Norway, Sweden, and Denmark, the taxation of bitcoins and similar cryptoassets is based on the general rules of tax law. This article contains a comparative analysis of the three Scandinavian countries’ tax treatment of gains and losses on them. The analysis shows that the Norwegian and Swedish rules that have been significantly changed and modernized do not at all present the same challenges as the Danish rules. In Denmark, there is need for uniformity, predictability, and clarity to be introduced into the taxation rules. Therefore, the article also provides some reflections how to change the Danish tax legislation. Bitcoins, cryptocurrencies, cryptoassets, capital gains taxation, Danish income tax, Norwegian income tax, Swedish income tax, speculation taxation
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Cormacain, Ronan. « Promoting (religious and political) diversity through legislation in Northern Ireland ». Theory and Practice of Legislation 9, no 1 (2 janvier 2021) : 59–82. http://dx.doi.org/10.1080/20508840.2021.1896255.
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Ewing, K. « Recent legislation. The fair employment and equal treatment (Northern Ireland) order. The Northern Ireland Act 1998 ». Industrial Law Journal 28, no 4 (1 décembre 1999) : 336–47. http://dx.doi.org/10.1093/ilj/28.4.336.
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Titorenko, Semen Konstantinovich. « Legal regulation of income taxation of individuals on transactions with digital rights (cryptocurrencies) ». Налоги и налогообложение, no 2 (février 2023) : 33–44. http://dx.doi.org/10.7256/2454-065x.2023.2.40517.
Texte intégralRésumé :
The author discusses the features of the legal regulation of taxation of transactions of individuals with digital rights in the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. Public relations arising in connection with the turnover of digital rights are regulated by the Civil Code of the Russian Federation, while neither legislation nor law enforcement practice has been defined, the specifics of taxation of income of individuals on transactions with digital rights. In this connection, it is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation. The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights. The goal go the research is to investigate the experience the foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights. Scientific novelty of the research lies in fact that previously, no research has been conducted on the application of tax benefits in the legal regulation of taxation of personal income on transactions with digital rights.
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Drljača, Zorica, et Ljiljana Orešković. « Requirements of the Principle of Legality in the Field of Taxation // Zahtjevi principa zakonitosti u oblasti poreza ». Годишњак факултета правних наука - АПЕИРОН 7, no 7 (27 juillet 2017) : 205. http://dx.doi.org/10.7251/gfp1707205d.
Texte intégralRésumé :
The principle of legality of taxation is among the greatest rule of law, which not only provides protection against the arbitrariness of the authorities, but also, in a political sense, ensures the legal certainty of citizens, their rights and freedoms. The legal meaning of the principle of legality of taxation manifests in the establishment of taxes and the determination of the important tax components, tax rate interpretations, determination of taxes and the prohibition of the retroactive effects of tax laws. The very complexity of tax matters requires that certain questions regarding the entire process of taxation are further regulated by subordinate legislation, which is, on the basis of legal authorization, left to the executive authority or the government, the ministry of finance, the tax authorities, and in some particular cases to the local governments. However, subordinate legislation, such as decrees, regulations, instructions and decisions can only have a subsidiary character of the legislation in terms of the elaboration of legal provisions and shall be made when there is a specific authorization by tax law. Whether the principle of legality is violated by some regulation or not is decided in each specific case in a constitutional dispute by constitutional court, which evaluates whether the subordinate tax regulations set to taxpayers some new requirements that are not determined by tax law.
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Titorenko, Semen Konstantinovich. « Legal regulation of taxation of income of individuals on transactions with digital financial assets ». Юридические исследования, no 4 (avril 2023) : 0. http://dx.doi.org/10.25136/2409-7136.2023.4.40507.
Texte intégralRésumé :
The author discusses the features of the legal regulation of taxation of transactions of individuals with digital financial assets of the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital financial assets in the Russian Federation, when comparing the concept of digital financial assets and tokens. Public relations arising in connection with the turnover of digital financial assets are regulated by the CFA Law, while neither legislation nor law enforcement practice has determined whether the provisions of the CFA Law apply to relations regarding objects corresponding to the characteristics of digital financial assets, but issued in violation of the CFA Law. In this connection, it is necessary to determine whether the norms of the Tax Code of the Russian Federation apply to relations with tokens (digital financial assets) that were issued before the adoption of the CFA Law. The problem is that there is currently no explanation regarding the applicability of the CFA Law to the relations that arise regarding digital financial assets (tokens) that were issued before the CFA Law came into force. Goal of the study was to investigate the experience of foreign legislation and law enforcement practice of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital financial assets.
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Soom, Annika. « Double Taxation Resulting from the ATAD : Is There Relief ? » Intertax 48, Issue 3 (1 mars 2020) : 273–85. http://dx.doi.org/10.54648/taxi2020024.
Texte intégralRésumé :
Pursuant to the preamble of the Anti-Tax Avoidance Directive (ATAD), its primary purpose is to combat abusive practices in the EU and ensure that tax is paid where profits are generated without undermining the functioning of the internal market through double taxation (ATAD, recitals 1 and 5). Regardless of the aim of avoiding the creation of a double tax burden on taxpayers, the ATAD does not obligate Member States to effectively eliminate the aforesaid burden. It is, therefore, a taxpayer’s responsibility to identify the correct source of law for providing relief from double taxation. This article focuses on the double taxation that is caused by the implementation of the ATAD and identifies the correct source of law, if possible, to provide relief for such double taxation. As the potential sources of law, the OECD MC (OECD Model Tax Convention on Income and on Capital 2017 (Full Version) (OECD Publishing 2019)), and European Union legislation have been analysed. The scope of this article is limited to the rule on interest deduction limitation and controlled foreign company (CFC) rules as provided in the ATAD. ATAD, anti-tax avoidance directive, interest deduction limitation rule, CFC rules, double taxation, European Union, OECD, economic double taxation, juridical double taxation
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Shovheniuk, Sofiia. « ПОРІВНЯЛЬНО-ПРАВОВИЙ АНАЛІЗ ОПОДАТКУВАННЯ В ЕСТОНІЇ, НІДЕРЛАНДАХ ТА УКРАЇНІ НА ПРИКЛАДІ ОКРЕМИХ ПОДАТКІВ ». Visnyk of the Lviv University. Series Law, no 78 (20 juin 2024) : 203–14. http://dx.doi.org/10.30970/vla.2024.78.203.
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The article deals with the comparative legal analysis of taxation in Ukraine, Estonia and the Netherlands on the example of corporate income tax, value added tax as well as land tax (a type of real estate tax). The author examines current trends in the administration of these taxes in the context of comparison of each of the countries; foreign experience of gradual formation of existing tax systems is considered. The author emphasises that Ukraine's current tax system needs to close all gaps and imperfections by implementing European experience. After all, the development of integrated EU law in the field of tax policy gradually eliminates differences in views on the scope of restrictions on the tax autonomy of Member States. This body of law is recognised as a common heritage of the EU, and more and more member states are incorporating it into their national tax legislation. Ukraine is currently in an active phase of harmonisation with EU legislation, including tax legislation. The research materials of this article will be useful for a better understanding of the key areas of such ongoing process in the field of taxation, as well as certain types of taxes. Keywords: taxes, taxation, real estate tax, corporate income tax, value added tax, land payment, comparative legal research, European Union, European experience.
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Kostić, Svetislav, et Jelena Jerinić. « The effects of modern technology on legal certainty in tax law : The new frontier ». Pravni zapisi 14, no 2 (2023) : 358–83. http://dx.doi.org/10.5937/pravzap0-47289.
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The speedy reforms of Serbia's tax legislation, often introduced on the basis of comparative sources, has created a significant body of dormant legislation, due to the lack of knowledge and experience to implement them. The article explores some aspects of legitimacy of Serbian tax legislation, namely the consequences of the misalignment of tax law provisions with taxpayers behavior, using the example of unregistered freelancer taxation. The authors address fundamental legal certainty issues arising from the clash between changes brought on by innovation and imposition of static tax legislation to circumstances unimaginable at the time the legislation was enacted. Analysis has shown that Serbian legislation and caselaw do not provide an effective remedy for these cases, since the principle of legitimate expectations, as developed elsewhere in Europe, is still distant. The authors propose a specific institutional mechanism for overcoming uncertainty in similar situations.
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Påhlsson, Robert. « Retroactivity : Swedish Practice on Legislation by Governmental Communication ». Intertax 39, Issue 5 (1 mai 2011) : 271–75. http://dx.doi.org/10.54648/taxi2011032.
Texte intégralRésumé :
Some European states apply an absolute prohibition of retroactivity in taxation, whereas others allow for retroactivity to various extent. A number of states apply different variations of a legislative technique that comprises press releases; special announcements; or, as in the case of Sweden, communications issued by the government. Such press releases and communications often have in common the effect of rendering legally binding, from the time of their publication, laws that are subsequently adopted by Parliament. In this article, this technique is subjected to discussion. An evaluation is presented on the use of retroactive tax legislation in Sweden over the past two decades.
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Folloni, André, et Renata Brindaroli Zelinski. « ENVIRONMENTALLY ORIENTED TAX LAW AND THE BRAZILIAN TAX SPECIES ». Veredas do Direito : Direito Ambiental e Desenvolvimento Sustentável 13, no 25 (10 mai 2016) : 93–109. http://dx.doi.org/10.18623/rvd.v13i25.571.
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The theme of this paper is environmental taxation in Brazil and, more specifically, the function of tax in regard to environmental protection – taxation on fiscal and non-fiscal purposes –, as well as the possibilities and limits of the environmental use of tax species referred to in the Brazilian Constitution. The objectives are, on the one hand, to demonstrate that taxes can be created with an environmental orientation, and, on the other hand, to expose doctrinal divergences and convergences concerning the modalities of environmental taxation regarding its use in the different kinds of Brazilian tax, especially tax and contribution to intervene in the economic domain. The article uses bibliographic and legislation research as a method to show the reader the existence of agreements and disagreements among some of the authors who approach the subject. It concludes that, except for the divergence related to tax, the doctrine allows for the use of the several Brazilian tax species to contribute to environmental preservation.
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Dumiter, Florin Cornel, et Ștefania Amalia Jimon. « Practical Issues Regarding International Underppinnings of Tax Legislation Under the Auspices of Law No. 296/2020 ». Journal of Legal Studies 27, no 41 (26 mai 2021) : 1–16. http://dx.doi.org/10.2478/jles-2021-0001.
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Abstract In this article, it will be analyzed, from the perspective of doctrine and jurisprudence, the implications of some international aspects of tax legislation, under the auspices of the latest changes in the field of taxation made by Romania. For this purpose, it will be analyzed the implications of the new fiscal provisions regarding the international aspects from the perspective of Law no. 296/2020. In this sense, it will be focused upon certain issues such as international double taxation, transfer prices, affiliated businesses and corporate tax. Also, the case presented in the jurisprudence section enriched in the second part of the article comes to support the framework of the future application of the new provisions regarding certain fiscal aspects with elements of foreignness in Romania. The results of the research subsumed in this article highlight the fact that the tax legislation in Romania has had a significant improvement, especially in terms of international aspects of financial and tax law. In conclusion, both the analysis of the evolution of tax legislation and the case law presented show that there are significant improvements at a national level, both in terms of the quality of the enactment of a tax law and the way in which the provisions of the law are implemented in practice.
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Murray, J. H. « TAXATION OF FINANCIAL ARRANGEMENTS —FURTHER DEVELOPMENTS ». APPEA Journal 47, no 1 (2007) : 443. http://dx.doi.org/10.1071/aj06035.
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On 3 January 2007 the Minister for Revenue and Assistant Treasurer Peter Dutton released revised exposure draft legislation and explanatory material in relation to the taxation of financial arrangements that would ‘reduce uncertainties and distortions’. Further Mr Dutton said that:‘The reforms will lead to lower costs for financial activities conducted by business and result in improved competitiveness and great efficiency in the general operation of Australia’s financial markets.’This release followed a previous exposure draft released for consultation purposes during December 2005. Many changes have arisen as a result of the consultation process and the current draft is a positive step in providing a comprehensive code to regulate this area. As with any proposal there remain issues that are uncertain; however, the Government is committed to the consultation in relation to the current draft.At a high level this legislation allows taxpayers to more closely align the tax treatment of financial arrangements to accounting treatment.The exposure draft is incomplete in that it does not contain rules to address the tax treatment of synthetic financial arrangements and Treasury has left open whether further integrity measures will be introduced.This paper seeks to outline the primary provisions proposed in the draft legislation and discuss in general terms what the changes may mean to companies operating in the oil and gas industry. Further, the paper recommends several steps that companies can take now to prepare themselves for the introduction of the law.
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Toriya, Rita A., et Inessa V. Bit-Shabo. « Controlled Transactions and Related Persons : Issues of the Law Enforcement Practice ». Business security 2 (23 mai 2024) : 21–26. http://dx.doi.org/10.18572/2072-3644-2024-2-21-26.
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The article examines the positions of the highest courts and district arbitration courts, as well as the decisions of the first instance on taxation issues, which will allow taxpayers to avoid a double understanding of the norms of tax legislation, compliance with which will allow the formation of a legal tax culture.
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Yalbulganov, A. A. « «Green» function of tax law ». Courier of Kutafin Moscow State Law University (MSAL)), no 7 (18 octobre 2023) : 116–29. http://dx.doi.org/10.17803/2311-5998.2023.107.7.116-129.
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The article discusses the ecological functions of tax law and the “green” possibilities of legal regulation. Particular attention is paid to the problems of state policy in the field of environmental development of the Russian Federation and the issues of “greening” of Russian legislation on taxes and fees. The author notes that the greening of legislation is a long-established trend in the development of the Russian legal system. Its main directions are the active use of various tax instruments, including incentive tax benefits. The article shows that tax benefits are the basic tools for greening tax law and therefore act as the main way of influencing tax law to ensure environmental safety. They are aimed at encouraging the taxpayer to environmentally responsible lawful behavior. It is noted that the environmental function of taxation is implemented, as a rule, within the framework of the regulatory function of law. The article examines the environmental potential of some taxes and fees, presents the main tools for greening legislation on taxes and fees.