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Fundamentals of Taxation
This book explains the basic principles of taxation from an economic and legal perspective and without reference to a specific legal system.
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- Title:
Fundamentals of Taxation
- Subtitle:
An Introduction to Tax Policy, Tax Law and Tax Administration
- Author(s):
- Pasquale Pistone et al.
- Date of publication:
July 2019
- ISBN:
978-90-8722-537-7
- Type of publication:
Print book
- Number of pages:
196
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 50 / USD 60 (VAT excl.)
- tab_1
- Title:
Fundamentals of Taxation
- Subtitle:
An Introduction to Tax Policy, Tax Law and Tax Administration
- Author(s):
- Pasquale Pistone et al.
- Date of publication:
July 2019
- ISBN:
978-90-8722-538-4
- Type of publication:
eBook in PDF format
- Number of pages:
196
- Other:
This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.
Please note: Adobe Acrobat Reader is required
- Price:
- EUR 40 / USD 48 (VAT excl.)
- tab_2
- Title:
Fundamentals of Taxation
- Subtitle:
An Introduction to Tax Policy, Tax Law and Tax Administration
- Author(s):
- Pasquale Pistone et al.
- Date of publication:
July 2019
- ISBN:
978-90-8722-537-7
- Type of publication:
Online book
- Number of pages:
196
- Terms:
Up to 5 users. View purchase information
- Price:
- EUR 50 / USD 60 (VAT excl.)
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To obtain bulk or student discounts, contact Customer Support.
- Fundamentals of Taxation
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Why this book?The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and administrative perspective, offering its readers a balanced view of rights and obligations connected with the levying of taxes. The book sets out current principles of taxation from both an economic and legal perspective, explains taxation in different legal systems, outlines considerations for substantive and procedural tax law design and deals with sanctions in tax law.The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. This method allows the book to set out fundamental considerations beyond the boundaries of any actual tax system whilst emphasizing that taxation is always rooted in a legal regime, policy considerations and administrative practice.The book aims to strengthen awareness of taxation beyond technical circles and was written for the most diversified categories of users in civil society and beyond. People who can benefit from this book may range from university students to tax practitioners and members of civil society from both developed and developing countries who seek a clearer view of current fundamental issues regarding the levying of taxes in a global setting. Furthermore, the book provides basic notions of taxation required for building a theoretically responsible understanding of the operation and challenges of international taxation.
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