Tax Autonomy From a Member State Perspective: Are we Faced with a Democratic Deficit?

Sigrid Hemels

doi:10.59403/q7f293

Tax Autonomy From a Member State Perspective: Are we Faced with a Democratic Deficit?

Sigrid Hemels

Tax Law

Research output: Chapter/Conference proceeding › Chapter › Academic

Abstract

Tax legislation imposes the obligation on citizens to contribute part of their
income and wealth to the government without a direct return. As the government is more powerful than most citizens, this power to tax needs to be
balanced. The legality principle requires taxation to be based on legislation,
which in most states guarantees the involvement of parliament.

Original language	English
Title of host publication	National Tax Autonomy and the European Union
Editors	Raymond Luja
Place of Publication	Amsterdam
Chapter	1
Pages	1-42
Number of pages	42
ISBN (Electronic)	9789087229399
DOIs	https://doi.org/10.59403/q7f293
Publication status	Published - Dec 2024

Publication series

Series	GREIT Series

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 16 Peace, Justice and Strong Institutions

Research programs

SAI 2007-05 FA

Access to Document

10.59403/q7f293

https://research.ibfd.org/#/doc?url=/document/nta_p01_c01

References to dynamic international standards and the tax legality principle presentation at the 20th GREIT Conference ‘The Principle of Tax Legality and the Sources of EU Tax Law, KU Leuven, Belgium.
Hemels, S. (Speaker)
5 May 2026
Activity: Talk or presentation › Invited talk › Academic
National constitutions and EU primary law limits in the case of the implementation of the Pillar 2 Directive: the legality principle and Pillar 2, presentation during the 19th GREIT Conference ‘The Common Constitutional Tradition of the European Union and Its Impact on Tax Law’ University of Salerno.
Hemels, S. (Speaker)
23 Apr 2025
Activity: Talk or presentation › Invited talk › Academic
Tax law made at a European and international level: are we faced with a democratic deficit? Lecture during the Summer Elsa Law School Cracow on International Tax Law, Faculty of Law and Administration of the Jagiellonian University,
Hemels, S. (Speaker)
15 Jul 2024
Activity: Talk or presentation › Invited talk › Academic

Cite this

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title = "Tax Autonomy From a Member State Perspective: Are we Faced with a Democratic Deficit?",

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Tax Autonomy From a Member State Perspective: Are we Faced with a Democratic Deficit?

Abstract

Publication series

UN SDGs

Research programs

Access to Document

Fingerprint

Activities

References to dynamic international standards and the tax legality principle presentation at the 20th GREIT Conference ‘The Principle of Tax Legality and the Sources of EU Tax Law, KU Leuven, Belgium.

Tax law made at a European and international level: are we faced with a democratic deficit? Lecture during the Summer Elsa Law School Cracow on International Tax Law, Faculty of Law and Administration of the Jagiellonian University,

Cite this