The European Legal Tradition and Israeli Tax Law

Abstract:     
The Israeli law system reflects a mixed legal culture, in the sense that it cannot be culturally included exclusively in any particular legal tradition. The mixture based on the influences of various legal traditions, especially English law, European law and American law. In particular, the influence of these three traditions, including the European law, can be found in tax law as well. The multi-cultural legal structure has been built gradually based on political, economic and social effects. The common approach argues that the European tax culture does not have any effect on the Israeli tax regimes. The article presents an alternative approach by showing the significant influence of the European tax culture, directly or indirectly, on the Israeli tax law in very crucial aspects.

Number of Pages in PDF File: 20

Keywords: Tax, Legal Tradition, Israel, European Tax

Accepted Paper Series