Andere Kunden interessierten sich auch für
![MANAGEMENT OF VAT CREDITS]( "MANAGEMENT OF VAT CREDITS")
MANAGEMENT OF VAT CREDITS36,99 €![VAT Credits Management]( "VAT Credits Management")
VAT Credits Management36,99 €![The implementation of VAT withholding refund and its related problems in Ethiopia]( "The implementation of VAT withholding refund and its related problems in Ethiopia")
The implementation of VAT withholding refund and its related problems in Ethiopia27,99 €![THE TAXPAYER'S RIGHTS BEFORE, DURING AND AFTER THE TAX AUDIT]( "THE TAXPAYER'S RIGHTS BEFORE, DURING AND AFTER THE TAX AUDIT")
THE TAXPAYER'S RIGHTS BEFORE, DURING AND AFTER THE TAX AUDIT29,99 €![The problem of VAT invoicing in Mozambique]( "The problem of VAT invoicing in Mozambique")
The problem of VAT invoicing in Mozambique27,99 €![Tax audit approach and due diligence related to tax credits]( "Tax audit approach and due diligence related to tax credits")
Tax audit approach and due diligence related to tax credits41,99 €![Extrafiscal taxation and the non-confiscation principle in Brazil]( "Extrafiscal taxation and the non-confiscation principle in Brazil")
Extrafiscal taxation and the non-confiscation principle in Brazil24,99 €
VAT credits remain at the heart of many tensions between the tax administration and taxpayers. Taxpayers are concerned that the rules for the refund of VAT credits appear to be irrational and not objective. They raise a problem of discrimination and non-compliance with the constitutional principle of equality. Therefore, it is necessary for the Tax Authorities to rethink their sense of fairness because their implementation of the VAT credit refunds takes into account subjectivity instead of objectivity and the differentiated nature of the situation. The situation here being similar, the same rules should be adapted or revised according to the risk of the taxpayers that the legislator intends to evaluate. Thus, there are two aspects that the legislator must take into account in order to create inequalities: a factor of difference of situation between taxpayers and a restriction that takes into account the fact of moderation of inequalities.