Fundamentals of Taxation

An Introduction to Tax Policy, Tax Law and Tax Administration

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.

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.


Sample excerpt, including table of contents


  • Pasquale Pistone is the Academic Chairman at IBFD, Jean Monnet ad personam Chair in European Tax Law and Policy at Vienna University of Economics and Business (Austria), Associate Professor of Tax Law at the University of Salerno (Italy) and Honorary Professor at Ural State Law University (Russia) and the University of Cape Town (South Africa).
  • Jennifer Roeleveld is Professor Emeritus of the Faculty of Commerce at the University of Cape Town and an IBFD author.
  • Johann Hattingh is Associate Professor of the Faculty of Law at the University of Cape Town and Chief Editor of IBFD’s Bulletin for International Taxation.
  • João Félix Pinto Nogueira is the Adjunct Academic Chairman at IBFD and Honorary Associate Professor at the University of Cape Town.
  • Craig West is Associate Professor of the Faculty of Commerce at the University of Cape Town and Managing Editor of IBFD’s Doctoral Series and World Tax Journal.