Equity in Tax Law: Vietnam Case Study
Fairness is a fundamental principle in the design of optimal tax systems. This concept of equity in taxation emerges from two primary viewpoints: the benefits principle, which relates to the services and advantages taxpayers receive from society, and the ability-to-pay principle, which focuses on ta...
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| Autors principals: | , |
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| Format: | Artigo |
| Idioma: | Inglês |
| Publicat: |
Faculty of Law Universitas Lampung
2022-11-01
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| Col·lecció: | Administrative and Environmental Law Review |
| Matèries: | |
| Accés en línia: | https://jurnal.fh.unila.ac.id/index.php/aelr/article/view/2662 |
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