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
Tabla de Contenidos:
  • 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
  • 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
  • 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
  • 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
  • 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

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