The Theory, Principles and Management of Taxation
The Theory, Principles and Management of Taxation

Author: Jane Frecknall-Hughes

Publisher: Routledge

Published: 2014-10-03

Total Pages: 177

ISBN-13: 113508582X

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There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice. This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as: the philosophy and history of taxation; types of taxation; and international issues, including double taxation treaties, residence and transfer prices. This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.

Principles and Practices of Fiscal Autonomy
Principles and Practices of Fiscal Autonomy

Author: Giancarlo Pola

Publisher: Routledge

Published: 2016-03-03

Total Pages: 301

ISBN-13: 1317075854

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This century has seen the continuation of long-term trends in the movement of the territorial boundaries of nation states alongside the emergence of new tensions. The repercussions of the Scottish referendum and the heightened urgency of the Catalonia question along with the continued economic problems faced by the Eurozone have given new energy and context to debates on institutional and fiscal autonomy. Assessing the impact of increasing calls for wider fiscal autonomy in the UK, Spain, Switzerland, Argentina, Brazil, Germany, Italy and the USA this volume updates and adds significant new context to the debate. Framing the discussion on fiscal autonomy and drawing out ethical considerations it portrays the problems connected with the devolution of responsibilities and financial resources to sections of the population, sometimes content to be part of a lower layer of government, sometimes aspiring to an asymmetrical position or total independence.

Foundations of Taxation Law 2022
Foundations of Taxation Law 2022

Author: Stephen Barkoczy

Publisher: Cambridge University Press

Published: 2022-01-25

Total Pages: 1151

ISBN-13: 1009169521

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Foundations of Taxation Law provides a clear and comprehensive introduction to the policy, principles and practice underpinning the Australian taxation system. Designed as an introductory guide for law and business students as well as tax practitioners, the text focuses on general principles, blending policy issues, taxation theory, technical 'black letter law' and commercial practice into a succinct, principled text. Topics have been developed in a logical, structured order and are cross-referenced to specific provisions in the legislation and relevant cases so that readers can easily find the source of the law. The text includes approximately 400 examples and dozens of diagrams and tables that condense the law and clarify difficult concepts. This fourteenth edition has been substantially revised and restructured to take account of many important legislative reforms, case law developments, administrative changes and policy announcements. It is designed to be used in conjunction with the Core Tax Legislation and Study Guide 2022.