Description
The Theory, Principles and Management of Taxation
An introduction
Author: Frecknall-Hughes Jane
Language: EnglishSubject for The Theory, Principles and Management of Taxation:
Keywords
Taxation Theory; Taxation History; Tax Classification; Tax Relief; Indirect Taxes; Double Taxation Treaties; Transfer Pricing; International Tax; Tax Books; UK’s Public Finance; Pop Stars; UK Taxation; UK Resident; Investment Income Surcharge; Air Passenger Duty; UK Law; Hm Revenue; William III; Double Tax Relief; General Sales Tax; Taxing Company Profits; CCCTB; Input Vat; Vat Purpose; Output Vat; Vat System; RST; Mirrlees Review; Individual Tax System; OECD Classification; Sole Trader; AWT; CIC; Bundesministerium Der Finanzen
202.60 €
In Print (Delivery period: 14 days).
Add to cart the print on demand of Frecknall-Hughes JanePublication date: 10-2014
Support: Print on demand
Publication date: 10-2014
256 p. · 15.6x23.4 cm · Paperback
Description
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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.
Preface 1: Introduction to Taxation 2: Taxation History 3: Philosophy and Principles of Taxation 4: The Classification of Taxes 5: Tax Policy, Administration and Compliance 6: The Importance of Organisational Form 7: Direct Taxes 8: Indirect Taxes 9: Relief from Taxes 10: Tax Management – Planning, Avoidance and Evasion 11: International Considerations: An introduction
Jane Frecknall-Hughes is Professor of Accounting and Taxation at Hull University, UK.