Hey, Johanna
Effectiveness of regulatory taxes control through proceedings v. judicial control : a German constitutional perspective / Johanna Hey .-- , 2020
Resumen.
Effectiveness control is key for any evidence-based tax policy. This applies in particular to regulatory taxes. Often, however, there is a lack of systematic monitoring of the achievement of objectives. This article examines the legal consequences of failing to achieve the objectives and discusses which legal instruments can be used to ensure that legal evaluations are carried out.
POLITICA FISCAL
PRINCIPIO DE EFECTIVIDAD
CONTROL
EVALUACION
ALEMANIA
UNION EUROPEA
Intertax 0165-2826 v. 48, Issue 4, April 2020, p. 360-368
Effectiveness of regulatory taxes control through proceedings v. judicial control : a German constitutional perspective / Johanna Hey .-- , 2020
Resumen.
Effectiveness control is key for any evidence-based tax policy. This applies in particular to regulatory taxes. Often, however, there is a lack of systematic monitoring of the achievement of objectives. This article examines the legal consequences of failing to achieve the objectives and discusses which legal instruments can be used to ensure that legal evaluations are carried out.
POLITICA FISCAL
PRINCIPIO DE EFECTIVIDAD
CONTROL
EVALUACION
ALEMANIA
UNION EUROPEA
Intertax 0165-2826 v. 48, Issue 4, April 2020, p. 360-368