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Vol 23 No 4 April/May 2018

Book of the Month

Cover of Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Williams, Mortimer and Sunnucks: Executors, Administrators and Probate

Edited by: Alexander Learmonth, Charlotte Ford, Julia Clark, John Ross Martyn
Price: £295.00

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UK Public Holiday Monday 28th May

Wildy's will be closed on Monday 28th May, re-opening on Tuesday 29th.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

As usual credit cards will not be charged until the order is processed and ready to despatch.

Any Sweet & Maxwell or Lexis eBook orders placed after 4pm on the Friday 25th May will not be processed until Tuesday May 29th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday May 29th.

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Theory and Principles of Taxation: An Introductory Textbook


ISBN13: 9780415432344
Published: October 2014
Publisher: Routledge
Country of Publication: UK
Format: Paperback
Price: £41.99



Despatched in 2 to 4 days.

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
  • 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.

Subjects:
Taxation
Contents:
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