Research Explorer

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Project

The cost of tax compliance obligations: a violation of the right to property?

Outputs and Outcomes

Code

01N00918

Duration

01 January 2018 → 31 December 2021

Funding

Regional and community funding: Special Research Fund

Promotor

Mark Delanote

Research disciplines

Social sciences
- Law

Keywords

compliance obligation compliance cost compliance right to property

Project description

Taxpayers (but also third parties) are subject to an increasing number of compliance obligations, forcing them to make (often considerable) compliance costs. The question arises as from which point or under which (concrete) circumstances this practice is irreconcilable with the fundamental right to
property. The proposed research aims at identifying accurate legal parameters in that perspective.

English

Dutch

English

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