LEGAL TRANSPLANTS IN TAXATION

BENEFITS AND HANDICAPS

Abstract

The ideological background of legal transplant dates more than five decades ago, when the
developed countries insisted on transplanting legal solutions, remedies and legal acts in other
countries, with the support of the legal theory. Transplant effectс were surprisingly various, from
warm embracement to cold rejection, due to surrounding political and legal environment. In the
taxation, the transplants are more likely to be seen in the western developed economies, and later
adopted by numerous countries, based on needs for improving the legal systems or aiming for
solid tax ideas. Main question in this paper is to which extent the tax transplants are functional
and sustainable in the incomparable tax systems, and furthermore, is it possible that a single tax
type like the Value Added Tax or the Personnel Tax could be treated as tax transplant and copied
in a country with unappropriated tax system. The question is correlated with other queries due to
the various legal and economic environments of the countries.