Legal Certainty In Taxation Policy: A Literature Review On Administrative Sanctions In Value Added Tax Compensation Corrections

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Legal certainty is crucial for tax compliance, as uncertainties lead to disputes and erosion of trust in the tax system.
Multiple interpretations of legal norms cause ongoing tax disputes, complicating tax administration and affecting taxpayer confidence.
Automatic surcharge sanctions for overpaid VAT corrections are often deemed disproportionate, impacting fairness in tax governance.
Regulatory harmonization and clearer legal norms are essential for ensuring fair tax practices and enhancing legal certainty.

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Literature review reveals legal certainty challenges in tax sanctions for VAT compensation, implying regulatory reforms are necessary.

Sostenes et al. (2025) studied this question.

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