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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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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: £35.99

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.

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