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Content: The course concerns development and its main legal frameworks. Development is studied in connection to law, the rule of law, tax law, public finance, and human rights. During lectures and seminars the roles of tax law, public finance, and law are discussed in relation to development and human rights. The understanding of the role of taxation and public finance in the development process, in particular as a tool in state-building, is essential. Tax evasion, tax avoidance, and corruption of the tax administration are investigated as factors hindering development. Basic concepts and knowledge of international and European taxation will provide grounds for the discussion of tax law. Specific practical and theoretical aspects of law, tax law, public finance, and development will be analysed through seminar assignments. |
