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Principles of taxation law

2011
Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2011 brings much needed clarity to this area of law.Utilising many methods to make this often daunting subject achievable, particular features of the 2011 edition include:• seven parts: overview ...
Coleman, Cynthia   +7 more
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Principles of Corporate Taxation

2001
AbstractDescribes the general features of corporate taxes, which has steadily developed into the largest or second largest source of tax revenue in the national tax system. Major issues are its basic nature, integration problems between the corporate and individual income taxes, incidence of the tax and so on.
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Legal Principles of Family Taxation

Journal of Russian Law, 2016
The article focuses on the tax legal basis for family policy realization in Russia. The subject of the research is the principles of family taxation, their definition and implementation in the domestic legislation. Russian tax legislation is based on individual taxation of physical persons’ income.
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Is There a Principle of Targeting in Environmental Taxation?

2011
We test whether the principle of targeting (alternatively Sandmo’s (1975) additivity property and Kopczuk’s (2003) decomposition involving the Pigovian rule) has relevance for environmental taxation in a second best world consisting of an exogenous revenue requirement and pre-existing distortionary taxes.
Liu, Jianqiao, Shiell, Leslie
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The Liberal Principles of Taxation

2001
The engine of a complex liberal theory of democratic tax law is the participation of individuals in the making of tax norms1. The most compelling argument to assert that somebody is obliged to pay a tax is to show that people are taxing themselves. To put it in more specific terms, legitimacy is to be derived from the right to participate on equal ...
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AN ASSESSMENT on the PRINCIPLES of INTERNATIONAL TAXATION and the OBJECTIVES of INTERNATIONAL TAXATION

2014
Küreselleşme süreciyle ülkeler arasında artan ticaret ve üretim faktörlerinin hareketliliği, ulusal vergi sistemlerinde değişikliklere neden olmuştur. Bu süreçle birlikte ulusal vergi sistemlerinde uluslararası nitelik taşıyan ilkeler öne çıkmıştır.
DAĞLIOĞLU, İclal   +1 more
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Economic Principles of Taxation

2019
James A. Richardson, W. Bartley Hildreth
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Legal principles of IT-taxation in Ukraine

2022
Глобальна цифровізація стала наслідком розвитку інформаційних технологій, оскільки останні взаємодіють з усіма галузями сучасного життя. Світова пандемія Covid-19 стала причиною переходу більшості суб’єктів підприємницької діяльності на дистанційну форму роботи та змусила частково чи повністю використовувати електронну комерцію та інші форми ІТ ...
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