The Theory, Principles and Management of Taxation: An introduction [Hardcover]

There are many practical textbooks explaining how taxation is applied and calculated but few ever deal thoroughly with the theory behind the practice.

This book concisely addresses the principles and theories behind taxation in an accessible and internationally relevant way. It encourages readers to think through and develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition. It addresses background issues, fundamental principles and emerging topics such as:

• the philosophy and history of taxation;
• types of taxation; and
• international issues, including double taxation treaties, residence and transfer prices.

This text is essential reading for students of taxation and provides a valuable introduction for students of business, finance and accounting.

Preface  1: Introduction to Taxation  2: Taxation History  3: Philosophy and Principles of Taxation  4: The Classification of Taxes  5: Tax Policy, Administration and Compliance  6: The Importance of Organisational Form  7: Direct Taxes  8: Indirect Taxes  9: Relief from Taxes  10: Tax Management  Planning, Avoidance and Evasion  11: International Considerations: An introduction

This book is an introduction to the topic of taxation, but from a theoretical aspect and at an advanced level. This book aims to clearly and concisely address the principles and theories of taxation in an accessible and internationally relevant way. It does not focus on providing answers to the questions of how to calculate a taxation liability: rather it aims to develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent lÃr