Publication details

The Legal and Economic Aspects of "Tax Farming"



Year of publication 2015
Type Article in Proceedings
Conference Tax Law vs Tax Frauds and Tax Evasion
MU Faculty or unit

Faculty of Law

Field Law sciences
Keywords tax farming; tax evasion; collection of revenues; taxes
Description In this paper, the author focused on the issue of "tax farming". First, he outlined the historical consequences, i.e. he showed how the concept was used in history. Then, he carried out a brief analysis of some of the legal and economic aspects of "tax farming". Namely, he outlined the concept in economic and legal terms and considered its practical use. Finally, the author raised a question whether the concept of "tax farming" can be used when combating tax evasion.
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