EU’s Legal Framework on Personal Income Tax and Suggestions for Asean to Protect The Rights of Taxpayers

  • Kien Trung Doan Hanoi Law University, Vietnam

Abstract

The European Union (EU) has a complete and standard legal system, which is always the object of research and evaluation to learn for many countries. The EU comprises countries with an appropriate personal income tax system to ensure human rights. To ensure equality and human rights, and development in every member state, the EU seeks to harmonise personal income tax law, an area primarily of national jurisdiction. This article aims to study and evaluate some basic regulations that the EU has issued to create compatibility of the personal income tax law of the member states, better ensure human rights and promote the development of the Union. Based on the experiences of the EU, the article analyses some implications for the harmonisation of personal income tax law within the ASEAN from the perspective of international private law.


Keywords: Personal Income Tax, Legal Harmonisation, EU, ASEAN

References

Bentley, Duncan. Taxpayers’ Rights: Theory, Origin and Implementation. Kluwer Law International, 2007.

Black, Henry Campbell. Black’s Law Dictionary 1968. Revised 4d edition. West Publishing Company, 1968.

Bogacki, Sylwester, and Agnieszka Sulimierska. ‘Personal Income Harmonization Process’. European Research Studies Journal XXIV, no. Special 2 (2021): 572–86. Cnossen, Sijbren. ‘Tax Policy in the European Union: A Review of Issues and Options’.

FinanzArchiv / Public Finance Analysis 58, no. 4 (2001): 466–558. Damkerngkhajornwong, Tanapong. ‘Harmonization of Tax Legislation of the ASEAN Community’. University Of Bengkulu Law Journal (UBELAJ) 1, no. 1 (2016): 1–10.

EU member states. The Treaty on European Union- Maastricht Treaty (1992).

———. Treaty on the Functioning of the European Union (1957).

European Union. EU: Directive of European Council No. 90/434/EEC (1990).

FATF. ‘The FATF Recommendations’. FATF-GAFI, March 2022. https://www.fatf-
gafi.org/publications/fatfrecommendations/documents/fatf-
recommendations.html.

Federal Law Gazette. The Fiscal Code of Germany (2002).

Financial Library. ‘The Nations Have the Highest PIT to Singles and Families’. Accessed
25 December 2021. https://financial-lib.com/vi/the-countries-with-the-highest-
income-tax-rates-for-singles-and-families/.

French Republic. Code général des impôts(GCI) (2020).

Hai, H.T. ‘Some Legal Issues on PIT in Viet Nam – Situation and Solutions’. Master’s
thesis on law, Hanoi Law University, 2014.

Haig, Robert Murray, Thomas Sewall Adams, and Thomas Reed Powell. 1921, The Federal
Income Tax. Cornell University Library, 2009.

Kozuharov, Sasho, Natasha Ristovska, and Jana Ilieva. ‘Harmonization Of Tax
Policies:Reviewing Macedonia And Croatia’. UTMS Journal of Economics 6, no.
2 (2016): 255–65.

Linh, Nguyễn Phương. ‘Joining the Multilateral Tax Agreement to Prevent Tax Base
Erosion and Profit Shifting’. Financial Review, 18 December 2020. https://tapchitaichinh.vn/Chuyen-dong-tai-chinh/tham-gia-hiep-dinh-thue-da- phuong-de-chong-xoi-mon-co-so-thue-va-dich-chuyen-loi-nhuan-330683.html.

Public Finances Directorate General. ‘Overview of the French Tax System’. Impots.Gouv.Fr (blog), 31 December 2016. https://www.impots.gouv.fr/portail/ files/media/1_metier/5_international/french_tax_ system.pdf?l=en.

Neves, Irene Isabel das. ‘The Poor Relation of Tax Harmonisation in the European Union – Direct Taxation’. Official Blog of UNIO (blog), 21 July 2020. https://officialblogofunio.com/2020/07/21/the-poor-relation-of-tax- harmonisation-in-the-european-union-direct-taxation/.

PWC. ‘Personal Tax in the European Union: How Much Do You Get to Take Home from Your Pay Packet and How Do Your European Colleagues Fare?’ Price Water House Cooper, edition 2009. https://www.pwc.pl/en/biuro-prasowe/pit_en.pdf.

PWC Worldwide Tax Summaries. ‘Sweden - Individual - Residence’. Taxsummaries. Accessed 25 December 2021. https://taxsummaries.pwc.com/sweden/individual/residence.

Republic of Bulgaria. Income Taxes on Natural Persons Act of Bulgaria 2007 (2007).

Simons, Henry C. Personal Income Taxation: The Definition Of Income As A Problem Of Fiscal Policy. Chicago: University of Chicago Press, 1938.

Skatteverket. ‘Living in Sweden’. Text. skatteverket.se. Accessed 25 December 2021. https://skatteverket.se/servicelankar/otherlanguages/inenglish/individualsande mployees/livinginsweden.4.7be5268414bea064694c3f8.html.

The Financial Action Task Force. ‘Guidance on Risk-Based Supervision’. FATF-GAFI, March 2021. https://www.fatf-gafi.org/media/fatf/documents/Guidance-Risk- Based-Supervision.pdf.

Thu, Pham Thi Giang. ‘Improvement of Law on Anti-Money Laundering through Commercial Banks in Vietnam – Some Lessons from Some Other ASEAN Countries’. IAFOR Journal Of Politics, Economics & Law, 2016, 137–50.

Viet Nam National Single Window. “Viet Nam Connects ASEAN Single Window (ASW)”, 18 February 2019. https://vnsw.gov.vn/profile/detailNews.aspx?id=43.

Wołowiec, Tomasz, and Janusz Soboń. ‘EU Integration and Harmonisation of Personal Income Taxation’. Contemporary Economics 5, no. 1 (31 March 2011): 36–46.

Wołowiec, Tomasz, and Aleksander Suseł. ‘Harmonization of Personal Income Taxation and Process of EU Integration’, 760–66. Vilnius, 2010.

Wołowiec, Tomasz, and Daniel Szybowski. ‘Economic Dimension Of Harmonizing Personal Income Taxation In The European Union Countries’. International Journal of New Economics and Social Sciences (IJONESS) 6, no. 2 (22 December 2017): 9–24.
Published
2022-08-31
How to Cite
DOAN, Kien Trung. EU’s Legal Framework on Personal Income Tax and Suggestions for Asean to Protect The Rights of Taxpayers. Journal of Contemporary Sociological Issues, [S.l.], v. 2, n. 2, p. 92-115, aug. 2022. ISSN 2775-2895. Available at: <https://jurnal.unej.ac.id/index.php/JCSI/article/view/31448>. Date accessed: 29 jan. 2023. doi: https://doi.org/10.19184/csi.v2i2.31448.