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A Conceptual Framework for Evaluating the Tax Burden of Individual Taxpayers

A Conceptual Framework for Evaluating the Tax Burden of Individual Taxpayers

  • 作者:
  • 出版商: CCH Australia
  • ISBN: 9781925326345
  • 出版时间 September 2015
  • 规格: Paperback
  • 适应领域: South Africa ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥817.00

¥792.49 Save ¥24.51 (3%)

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  • 描述 
  • 大纲 
  • 详细

    Derived from Theuns Steyn's doctoral dissertation, A Conceptual Framework for Evaluating the Tax Burden of Individual Taxpayers makes a substantial contribution to the national and international debate on taxation law and policy. It explores the highly controversial issue of the tax burden of individual taxpayers.

    Studies and debates around the tax burden are often contradictory, largely because there is no comprehensive basis from which to evaluate this, especially from the perspective of the individual taxpayer. This book provides a conceptual framework for evaluating the tax burden of individual taxpayers, both objectively, in terms of the imposed tax burden, and subjectively, in terms of the perceived tax burden.

    The book provides:

    • an analysis of the constructs of the imposed tax burden and the perceived tax burden;
    • the formulation of objective criteria for classifying government imposts according to their inherent characteristics, irrespective of the label given to a particular impost by the government; and
    • the conceptualisation of a framework for evaluating the tax burden of individual taxpayers from a lived-experience perspective.

    A Conceptual Framework for Evaluating the Tax Burden of Individual Taxpayers is the fifth book in the Australasian Tax Teachers Association (ATTA) Doctoral Series. 

  • Table of Contents

    • List of Figures
    • List of Tables
    • Glossary of Terms
    • Chapter 1 - Introduction
    • Chapter 2 - The Imposed Tax Burden
    • Chapter 3 - The Imposed Tax Burden in South Africa
    • Chapter 4 - The Perceived Tax Burden
    • Chapter 5 - Formulating the Conceptual Framework
    • Chapter 6 - Validating the Conceptual Framework
    • Chapter 7 - Data Analysis
    • Chapter 8 - Conclusion
    • List of References
    • South Africa Legislation

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