Når tro og kultur møder det skatteretlige dokumentationskrav
Research output: Contribution to journal › Journal article › peer-review
Final published version, 163 KB, PDF document
The article analyzes a number of court cases that show a group of Danish Muslims ending up in tax problems when they follow special practices from their religion and culture that make it difficult to collect the necessary tax documentation. In several cases, Muslim taxpayers have argued that more relaxed tax documentation requirements should apply for them because of these practices. The article discusses the Danish courts' approach to these arguments and praises it for its insistence on an objective standard, but criticizes that the Danish tax authorities have in some cases not used sufficiently neutral language. The article calls for better information for citizens, the authorities and tax advisors, so that Muslims can be guided on how to live out their practices in such a way that they obtain the necessary tax documentation.
|Translated title of the contribution||Faith, culture and documentation requirements in tax law|
|Journal||Økonomi og Politik|
|Number of pages||17|
|Publication status||Published - 2022|