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Theory and Principles of Taxation

Theory and Principles of Taxation An Introductory Textbook

作者： Jane Frecknall-Hughes
出版商： Routledge
ISBN: 9780415432344
出版时间 October 2014
规格： Paperback , 148 pages
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

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This book is an introduction to the topic of taxation, but from a theoretical aspect and at an advanced level. It is primarily aimed at masters’ students typically studying a module on taxation as part of an MA/MSc in various aspects of business/management or as part of an MBA. Such students are often from non-UK backgrounds and are unlikely to have studied the subject before. Typically such students would not have the background to enable them to perform any detailed taxation calculations and very many different calculations would be required to address the needs of international students. Given the changing nature of taxation, these would soon be outdated in any case.

Therefore a book which clearly and concisely addresses the principles and theory of taxation would be welcomed by lecturers. This book aims to do precisely that in an accessible and internationally relevant way. It does not aim to provide 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. It addresses both the background issues, fundamental principles and emerging topics which are poorly addressed elsewhere:
- Philosophy, history and principles of taxation
- Types of taxation and organizational forms including indirect taxation, direct taxation, tax relief
- International issues including double taxation treaties, residence, transfer prices
Part 1: Background 1. Introduction 2. History 3. Philosophy and Principles of Taxation 4. The Classification of Taxes Part 2: Taxes in More Detail 5. The Importance of Organizational Form 6. Direct Taxes 7. Indirect Taxes 8. Relief from Taxation Part 3: International Considerations 9. Basic Introduction 10. Double Taxation Treaties 11. Residence 12. Transfer Pricing Part 4: Conclusions 13. Concluding Remarks
Jane Frecknall Hughes is Senior Lecturer in Accounting and Taxation at the University of Sheffield, UK

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