In a previous article, published in Intertax 2014 , tax psychology is described in terms of communication and how the Tax Agency and the taxable person interact and perceive each other from the perspectives of psychology, jurisprudence and ethics. Professional communication was emphasised as particularly important in tax law disputes, as it can help to avoid unnecessary tax processes and personal stress. The ethical values involved in empathic and professional communication were likewise considered beneficial since the taxpayers can feel
“aggressive” because it is perceived as unfair. Moreover, justifying such calculating minimalist compliance with the law as playing by the rules, may even be perceived as hypocrisy by some (see for example Browning 2007 ).
However, not all tax planning should be seen as morally unacceptable. Businesses may, for instance, have a low effective tax rate because they make use of tax incentives ( e . g ., for R&D). Tax incentives are used to achieve all kinds of economic, social and cultural policy goals. In times of financial crisis, for example, businesses benefit from tax
apart from its taxation advantages, the greater the risk that the court in Norway will disregard it when appraising it for taxation purposes. Tax benefits are not enough in themselves, however. Some uncertainty seems to prevail about whether the degree to which the taxpayer intended to gain tax benefits should play a role. Originally it was stressed that the appraisal must concern circumstances from an unbiased point of view, but Zimmer (2014a) states that in recent years there has been a shift toward increasing the importance of the subjective aspects. The Telenor
be organized so that each of the 11 assumption corresponds to a separate section. I will use a methodology tailored to suit its purpose. It should be clearly understood that in writing this article, I have no intention to criticise the work of any single tax-law scholar. What I wish to stress is what I conceive to be a failure of an entire system. For this reason, I will approach my task as typically legal scholars do when analyzing and assessing a highlighted proposition rather than its utterance by some particular person or institution at some particular occasion
the last decade or two, though with some vague features. According to survey by FIBS (Finland’s leading corporate responsibility network), 37% of the largest Finnish companies have actively worked for tax transparency and tax reporting within their CSR activities. The survey was executed in January–March 2017 by interviewing 200 CEOs and CSR directors among the top 1000 companies in Finland. In 2015 the respective share was 25%. In the framework of 3P (“planet, people, profit”), it is natural to perceive taxation as a part of economic responsibility, albeit very
Basic Concepts and Definitions
The concepts of “tax avoidance” and “fiscal competition,” as used in this article, must be explained briefly, as they are focus points in the comparative analysis (see Section 2.2 ). The explanations are based on the existing concepts in law and add nothing new.
The Concept of “Tax Avoidance”
The concept of “tax avoidance” is important for the purpose of the article, as one of the research purposes is to examine whether VAT grouping rules in the Nordic countries have been perceived to entail unjustified advantages or room