<p><strong>'This book will be extremely useful for anyone teaching or studying tax at undergraduate or postgraduate level. It provides the solid, non-technical and non-jurisdictional foundation for the study of tax necessary to contextualise the subject for students.'</strong> - <i>Elaine Doyle, Lecturer, University of Limerick, Ireland</i></p><p><strong>'While clearly UK focussed, this book provides an essential interdisciplinary background text for any student embarking on the study of taxation where the fundamental principles of their applicable tax system can be traced to the UK. I will be recommending this book to my students as essential background reading.'</strong> - <em>Adrian Sawyer, Professor, University of Canterbury, New Zealand</em></p><p><strong>'Jane Frecknall-Hughes has produced a valuable introduction to the complex world of taxation.' - </strong><em>Simon James, Associate Professor, University of Exeter, UK</em></p>

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; andinternational 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.
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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
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'This book will be extremely useful for anyone teaching or studying tax at undergraduate or postgraduate level. It provides the solid, non-technical and non-jurisdictional foundation for the study of tax necessary to contextualise the subject for students.' - Elaine Doyle, Lecturer, University of Limerick, Ireland'While clearly UK focussed, this book provides an essential interdisciplinary background text for any student embarking on the study of taxation where the fundamental principles of their applicable tax system can be traced to the UK. I will be recommending this book to my students as essential background reading.' - Adrian Sawyer, Professor, University of Canterbury, New Zealand'Jane Frecknall-Hughes has produced a valuable introduction to the complex world of taxation.' - Simon James, Associate Professor, University of Exeter, UK
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Produktdetaljer

ISBN
9780415432344
Publisert
2014-10-13
Utgiver
Vendor
Routledge
Vekt
249 gr
Høyde
234 mm
Bredde
156 mm
Aldersnivå
U, 05
Språk
Product language
Engelsk
Format
Product format
Heftet
Antall sider
162

Om bidragsyterne

Jane Frecknall-Hughes is Professor of Accounting and Taxation at Hull University, UK.