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

01 January 2018 → 31 December 2021
Regional and community funding: Special Research Fund
Research disciplines
  • Social sciences
    • Law
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.