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 in this imposition.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
Jane Frecknall-Hughes is Professor of Accounting and Taxation at Hull University, UK.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
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Paperback. Etat : new. Paperback. 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; andinternational 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. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. N° de réf. du vendeur 9780415432344
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