Effectiveness of regulatory taxes control through proceedings v. judicial control : a German constitutional perspective Johanna Hey
By: Hey, Johanna
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Material type: 
ArticlePublisher: 2020Subject(s): POLITICA FISCAL | PRINCIPIO DE EFECTIVIDAD | CONTROL | EVALUACION | ALEMANIA | UNION EUROPEA
In:
Intertax v. 48, Issue 4, April 2020, p. 360-368Summary: 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.
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| Artículos | IEF | IEF | OP 2141/2020/4-2 (Browse shelf) | Available | OP 2141/2020/4-2 |
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| OP 2141/2020/3-7 Pakistan | OP 2141/2020/4 Intertax | OP 2141/2020/4-1 Taxes and regulation | OP 2141/2020/4-2 Effectiveness of regulatory taxes | OP 2141/2020/4-3 Renewable electricity and tax expenditures | OP 2141/2020/4-4 Positive spillovers in international corporate taxation and the European Union | OP 2141/2020/4-5 The vagueness of tax fairness |
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.
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