Image Credit: Regional Anti-Corruption Initiative
Abstract
Taxation is an important matter for any country where usually a government imposes a financial obligation on its citizens and businesses to pay for the smooth working and efficient administration of the State. The European Union considers taxation to be a much-prioritized matter which is the basis of the social, political, and economic welfare of the EU, its member nations and its citizens at large. This research paper aims to provide a fair taxation model in the European Union for the 21st century. An introduction to fair taxation and the rationale behind it has been highlighted; importance and relevance of taxation mechanisms and systems have been provided along with some highly decisive suggestions for improvement in the system; case laws have been given with reference to taxation matters in the EU. The paper concludes by summarising its essence and providing a view of the fair taxation model in the EU for the 21st century.
Click the link below to download the complete paper.
{Aditya Gupta is a 2nd year B.A. LL.B. (Honours) student at the Symbiosis Law School, Pune and author of the bestseller, Macroeconomics in Simple Terms. Aditya is also the all India topper of the Symbiosis Law Admission Test- 2020}
Comments