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...
Gespeichert in:
| Hauptverfasser: | , , , , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam :
IBFD,
[2019]
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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. |
| Beschreibung: | 1 online resource (xvii, 176 pages) |
| Bibliographie: | Includes bibliographical references (pages 171-176). |
| ISBN: | 9789087225384 9087225385 |
Internformat
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| illustrated | Not Illustrated |
| indexdate | 2024-11-27T13:29:42Z |
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| spelling | Pistone, Pasquale, author. http://id.loc.gov/authorities/names/n2001091366 Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Craig West. Introduction to tax policy, tax law, and tax administration Amsterdam : IBFD, [2019] 1 online resource (xvii, 176 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Includes bibliographical references (pages 171-176). 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. Print version record. Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Impôt Administration et procédure. Tax administration and procedure fast Taxation Law and legislation fast Roeleveld, J. J. (Jennifer Jeanne), 1949- author. https://id.oclc.org/worldcat/entity/E39PCjCtqYYTqyc87Pr36CjwG3 http://id.loc.gov/authorities/names/no00078197 Hattingh, Johann (Law professor), author. https://id.oclc.org/worldcat/entity/E39PCjKMMQmYWMKpv64dk9GQG3 http://id.loc.gov/authorities/names/no2016086429 Nogueira, João Félix Pinto, author. http://id.loc.gov/authorities/names/n2019045462 West, Craig, author. http://id.loc.gov/authorities/names/no2012119871 has work: Fundamentals of taxation (Text) https://id.oclc.org/worldcat/entity/E39PCG8QQqMPtGvQP9JrtTVyFq https://id.oclc.org/worldcat/ontology/hasWork Print version: Pistone, Pasquale. Fundamentals of taxation. Amsterdam : IBFD, [2019] 9789087225377 (DLC) 2019404427 (OCoLC)1111650744 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2238692 Volltext |
| spellingShingle | Pistone, Pasquale Roeleveld, J. J. (Jennifer Jeanne), 1949- Hattingh, Johann (Law professor) Nogueira, João Félix Pinto West, Craig Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Impôt Administration et procédure. Tax administration and procedure fast Taxation Law and legislation fast |
| subject_GND | http://id.loc.gov/authorities/subjects/sh85132851 http://id.loc.gov/authorities/subjects/sh85132805 |
| title | Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / |
| title_alt | Introduction to tax policy, tax law, and tax administration |
| title_auth | Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / |
| title_exact_search | Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / |
| title_full | Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Craig West. |
| title_fullStr | Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Craig West. |
| title_full_unstemmed | Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration / Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Craig West. |
| title_short | Fundamentals of taxation : |
| title_sort | fundamentals of taxation an introduction to tax policy tax law and tax administration |
| title_sub | an introduction to tax policy, tax law, and tax administration / |
| topic | Taxation Law and legislation. http://id.loc.gov/authorities/subjects/sh85132851 Tax administration and procedure. http://id.loc.gov/authorities/subjects/sh85132805 Impôt Administration et procédure. Tax administration and procedure fast Taxation Law and legislation fast |
| topic_facet | Taxation Law and legislation. Tax administration and procedure. Impôt Administration et procédure. Tax administration and procedure Taxation Law and legislation |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=2238692 |
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