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Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration /

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 fro...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autores principales: Pistone, Pasquale (Autor), Roeleveld, J. J. (Jennifer Jeanne), 1949- (Autor), Hattingh, Johann (Law professor) (Autor), Nogueira, João Félix Pinto (Autor), West, Craig (Autor)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2019]
Temas:
Acceso en línea:Texto completo

MARC

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100 1 |a Pistone, Pasquale,  |e author. 
245 1 0 |a Fundamentals of taxation :  |b an introduction to tax policy, tax law, and tax administration /  |c Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Craig West. 
246 3 0 |a Introduction to tax policy, tax law, and tax administration 
264 1 |a Amsterdam :  |b IBFD,  |c [2019] 
300 |a 1 online resource (xvii, 176 pages) 
336 |a text  |b txt  |2 rdacontent 
337 |a computer  |b c  |2 rdamedia 
338 |a online resource  |b cr  |2 rdacarrier 
504 |a Includes bibliographical references (pages 171-176). 
520 |a 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. Furthermore, the book provides basic notions of taxation required for building a theoretically responsible understanding of the operation and challenges of international taxation. 
588 0 |a Print version record. 
590 |a eBooks on EBSCOhost  |b EBSCO eBook Subscription Academic Collection - Worldwide 
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 
650 7 |a Taxation  |x Law and legislation  |2 fast 
700 1 |a Roeleveld, J. J.  |q (Jennifer Jeanne),  |d 1949-  |e author. 
700 1 |a Hattingh, Johann  |c (Law professor),  |e author. 
700 1 |a Nogueira, João Félix Pinto,  |e author. 
700 1 |a West, Craig,  |e author. 
776 0 8 |i Print version:  |a Pistone, Pasquale.  |t Fundamentals of taxation.  |d Amsterdam : IBFD, [2019]  |z 9789087225377  |w (DLC) 2019404427  |w (OCoLC)1111650744 
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