Equity in Tax Law: Vietnam Case Study
One of the prime principles in the optimal tax system of countries is fairness. Equity in tax law originates from two points of view: fairness on the principle of benefits (from which taxpayers take away from society) and fairness on the principle of the ability to pay taxes (income). According to e...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Faculty of Law Universitas Lampung
2022-11-01
|
| Series: | Administrative and Environmental Law Review |
| Subjects: | |
| Online Access: | https://jurnal.fh.unila.ac.id/index.php/aelr/article/view/2662 |