No CrossRef data available.
Article contents
Forty Years of Tax Law in Israel
Published online by Cambridge University Press: 16 February 2016
Extract
1.1 No discussion has taken place at governmental level about long-term taxation policy, the distribution of the tax burden, whether to distribute it between direct and indirect tax, or about the problems of tax incentives.
1.2 The absence of a central tax authority, together with the neutralization of, and the erosion in, the standing of the department for state income, has led to the existence of three systems - income tax, customs and value added tax, and national insurance. National insurance lost its uniqueness a long time ago and has become, perhaps unknowingly, a fiscal, financial instrument, something that was never coordinated, at a national level, with the other tax systems.
1.3 The lack of an integrated, comprehensive taxation concept has meant the existence of different tax laws, and a variety of contradictory definitions. These laws create contradictions, and provide a multitude of weird sources of tax planning, methods of assessment, collection, and enforcement.
- Type
- Tax Law
- Information
- Israel Law Review , Volume 24 , Issue 3-4: Israel Law—Forty Years , Summer–Autumn 1990 , pp. 786 - 788
- Copyright
- Copyright © Cambridge University Press and The Faculty of Law, The Hebrew University of Jerusalem 1990