租税法の方法� �に関する一考� ��:租税回避に ついて.pdf

_863__p001-033.pdf
Preview of 租税法の方法� �に関する一考� ��:租税回避に ついて
🔗 Source: law.tohoku.ac.jp
📊 Size: 498 KB
📄 Pages: 33 pages
⬇️ Downloads: 85

Summary

The author argues that the concept of tax avoidance is problematic and that the technique of denial is often used to counter tax avoidance. However, the author suggests that the concept of tax avoidance is self-contradictory and that the technique of denial is not an effective way to counter tax avoidance. Instead, the author proposes to focus on the technique of denial as a means to determine the validity of tax avoidance, rather than trying to define tax avoidance itself. The author also discusses the relationship between tax avoidance and denial, and how the concept of tax avoidance can be maintained by separating it from the technique of denial.

Description

The author argues that the concept of tax avoidance is problematic and that the technique of denial is often used to counter tax avoidance.

Technical Information

  • File Format: PDF
  • File Size: 498 KB
  • Pages: 33
  • Language: EN
  • Total Downloads: 85
  • Last Updated: 2 months ago

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