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.

Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: et, Pasquale Pistone
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD Publications USA, Incorporated, 2019.
Temas:
Taxation > Law and legislation.
Tax administration and procedure.
Impôt > Administration et procédure.
Acceso en línea:Texto completo

MARC

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100 1 |a et, Pasquale Pistone. 
245 1 0 |a Fundamentals of Taxation  |h [electronic resource]. 
260 |a Amsterdam :  |b IBFD Publications USA, Incorporated,  |c 2019. 
300 |a 1 online resource (197 p.) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
500 |a Description based upon print version of record. 
505 0 |a Intro -- Title -- Copyright -- Production of this Work -- Preface -- Chapter 1: Introduction to Tax Policy -- 1.1. Fiscal policy and tax policy -- 1.2. The budgetary balance of tax, debt and expenditure in fiscal policy -- 1.3. Policy principles for a state to raise taxation -- 1.3.1. What is a tax? -- 1.3.2. Theories justifying taxation -- 1.3.3. Justifying taxation through its use -- Chapter 2: Principles of Taxation -- 2.1. Features of a good tax policy -- 2.1.1. Introduction -- 2.1.2. Equity -- 2.1.2.1. Defining equity in tax policy -- 2.1.2.2. Horizontal equity 
505 8 |a 2.1.2.3. Vertical equity -- 2.1.2.4. Legitimacy -- 2.1.2.5. Inter-nation equity -- 2.1.3. Economic efficiency -- 2.1.3.1. Defining economic efficiency for tax policy -- 2.1.3.2. Neutrality -- 2.1.3.3. Stability -- 2.1.3.4. Simplicity -- 2.1.3.5. Productivity -- 2.1.3.6. Sufficiency -- 2.1.4. Administrability -- 2.1.4.1. Defining the administrability of tax policy -- 2.1.4.2. Certainty, transparency, accountability and legality -- 2.1.4.3. Collection cost/tax yield -- 2.1.4.4. Simplicity -- 2.1.4.5. Enforceability -- 2.1.4.6. Information security and confidentiality -- 2.1.5. Coherence 
505 8 |a 2.1.5.1. Defining coherence -- 2.1.5.2. Interaction within and between taxes -- 2.1.5.3. Broad base -- 2.1.5.4. Tax mix -- 2.1.5.5. Adaptability and continuity -- 2.1.5.6. International coherence -- 2.1.6. Challenges in application -- 2.1.6.1. Tax mix to be relevant -- 2.1.6.2. Understanding the purpose of the tax -- 2.1.6.3. Developing versus developed countries -- 2.1.6.4. Reliance on external reference points -- 2.2. Economics and tax policy -- 2.3. Rule of Law -- 2.3.1. Introduction and rationale for the Rule of Law -- 2.3.2. Functioning and presence of the Rule of Law in a legal system 
505 8 |a 2.3.3. Nature and features of the Rule of Law -- 2.3.4. "No taxation without representation" -- 2.3.5. Certainty: Interpretation of law -- 2.3.6. The principle of legality -- 2.3.7. Law -- not discretion -- and the exercise of public power -- 2.3.8. Equity in tax law -- 2.3.8.1. Justice, fairness and ability to pay -- 2.3.8.2. Non-discrimination -- 2.3.9. Other aspects of the Rule of Law -- 2.3.9.1. Dispute resolution and fair trial -- 2.3.9.2. International law -- Chapter 3: Legal Systems -- 3.1. Common law -- 3.1.1. Introduction and features -- 3.1.2. Territorial reach of English common law 
505 8 |a 3.1.3. Commercial and tax law in common law countries -- 3.1.4. Sources of tax law and rules of precedent -- 3.1.5. Interpretation of tax law -- 3.1.6. Relation of tax law to the general legal framework -- 3.2. Civil law -- 3.2.1. Introduction and features -- 3.2.2. Territorial reach of civil law -- 3.2.3. Commercial and tax law in civil law countries -- 3.2.4. Sources of tax law and the rule of precedent -- 3.2.5. Interpretation of tax law -- 3.2.6. Relationship between tax law and the general legal framework -- 3.3. Mixed legal systems -- 3.3.1. Introduction and features 
500 |a 3.3.2. Commercial and tax law 
520 |a This book explains the basic principles of taxation from an economic and legal perspective and without reference to a specific legal system. 
590 |a ProQuest Ebook Central  |b Ebook Central Academic Complete 
650 0 |a Taxation  |x Law and legislation. 
650 0 |a Tax administration and procedure. 
650 6 |a Impôt  |x Administration et procédure. 
650 7 |a Tax administration and procedure.  |2 fast  |0 (OCoLC)fst01143633 
650 7 |a Taxation  |x Law and legislation.  |2 fast  |0 (OCoLC)fst01143921 
758 |i has work:  |a Fundamentals of taxation (Text)  |1 https://id.oclc.org/worldcat/entity/E39PCG8QQqMPtGvQP9JrtTVyFq  |4 https://id.oclc.org/worldcat/ontology/hasWork 
776 0 8 |i Print version:  |a et, Pasquale Pistone  |t Fundamentals of Taxation  |d Amsterdam : IBFD Publications USA, Incorporated,c2019  |z 9789087225377 
856 4 0 |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=30459293  |z Texto completo 
938 |a ProQuest Ebook Central  |b EBLB  |n EBL30459293 
994 |a 92  |b IZTAP 

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