Fiscal autonomy and its boundaries 2020
The annual report ‘Fiscal autonomy and its boundaries’ was published on 4 February 2021. The programme explores which external factors have influenced or will influence (procedural) Tax Law, and what the impact of these factors was or could be. That research question is examined with a focus on three research themes.
The three researched themes are the effect of European Union Law and international (Tax) Law on national law, local taxation in the 21st century, and fiscal autonomy in relation to art, culture and charities. In addition to researchers of the department of Tax Law at Erasmus School of Law, external PhD candidates, university lecturers, external researchers and visiting lecturers, as well as Tax researchers of Erasmus School of Economics, participated in the programme.
According to programme leader Sigrid Hemels, professor of Tax Law at Erasmus School of Law, this report can be of great value to the members and external partners. “These annual reports are good publicity towards our external contacts, funders and partnering law schools (…), furthermore, within the programme, this report is something to be proud of for everyone who contributed.”