Principles of Taxation

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  • Engels
  • Paperback
  • 9789464759747
  • 15 december 2023
  • 300 pagina's
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Samenvatting

Taxation is a fundamental aspect of modern societies, and an essential instrument to fund government expenditures. Without taxes, governments would be unable to provide public services relating to healthcare, education, infrastructure or social welfare. Because of their importance, taxes permeate every aspect of society. Businesses are faced with tax consequences when selling goods or providing services, when paying salaries, when expanding into a new market, etc. But the decisions of individuals may also have a profound impact on their tax position, for instance if they are entitled to tax benefits on the basis of their marital status, or if their tax burden increases because they drive a high-emission vehicle. Given that impact, tax considerations may affect individuals’ decisions, which makes taxation an attractive instrument for policymakers to promote or deter behavior for political or social reasons. Similarly, governments may use taxes to reduce inequality and redistribute wealth.
Understanding the principles of taxation is therefore crucial for policymakers and citizens alike. This book provides a basic overview of the theory of taxation, with a particular focus on the governing legal principles. Written for students in economics, law and public policy, Principles of taxation offers an accessible introduction to the key concepts and debates in taxation.
Rather than discussing the technical rules that apply in a specific country, the book aims to give a general overview of concepts and principles that are common to most modern tax systems. The book first explores the main principles that govern the introduction and application of tax laws. The second part deals with individual income taxes. The book then covers general issues of international taxation on the basis of the provisions of the OECD Model Convention. The final part explores the principles of VAT.

Productspecificaties

Inhoud

Taal
en
Bindwijze
Paperback
Oorspronkelijke releasedatum
15 december 2023
Aantal pagina's
300
Illustraties
Nee

Betrokkenen

Hoofdauteur
Filip Debelva
Tweede Auteur
Niels Bammens
Hoofduitgeverij
Owl Press

Overige kenmerken

Editie
1
Product breedte
192 mm
Product hoogte
25 mm
Product lengte
242 mm
Studieboek
Ja
Verpakking breedte
192 mm
Verpakking hoogte
25 mm
Verpakking lengte
242 mm
Verpakkingsgewicht
771 g

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EAN
9789464759747

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