| 000 | 01226nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c142299 _d142299 |
||
| 003 | ES-MaIEF | ||
| 005 | 20200806113050.0 | ||
| 007 | ta | ||
| 008 | 200806t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_963151 _aHey, Johanna |
|
| 245 | 0 |
_aEffectiveness of regulatory taxes _bcontrol through proceedings v. judicial control : a German constitutional perspective _c Johanna Hey |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aEffectiveness 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. | ||
| 650 | 4 |
_948067 _aPOLITICA FISCAL |
|
| 650 | 4 |
_959622 _aPRINCIPIO DE EFECTIVIDAD |
|
| 650 | 4 |
_aCONTROL _940745 |
|
| 650 | 4 |
_944020 _aEVALUACION |
|
| 650 | 4 |
_aALEMANIA _925193 |
|
| 650 | 4 |
_aUNION EUROPEA _948644 |
|
| 773 | 0 |
_9162423 _oOP 2141/2020/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 48, Issue 4, April 2020, p. 360-368 |
|
| 942 | _cART | ||