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The Theory, Principles and Management of Taxation

2014-09-15 Business & Economics
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Release : 2014-09-15
Genre : Business & Economics
Kind : eBook
Book Rating : 344/5 ( reviews)

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Book Synopsis The Theory, Principles and Management of Taxation by : Jane Frecknall Hughes

Download or read book The Theory, Principles and Management of Taxation written by Jane Frecknall Hughes. This book was released on 2014-09-15. Available in PDF, EPUB and Kindle. Book excerpt: 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 Given the changing nature of taxation, these would soon be outdated in any case.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

The Theory, Principles and Management of Taxation

2014-10-03 Business & Economics
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Release : 2014-10-03
Genre : Business & Economics
Kind : eBook
Book Rating : 757/5 ( reviews)

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Book Synopsis The Theory, Principles and Management of Taxation by : Jane Frecknall-Hughes

Download or read book The Theory, Principles and Management of Taxation written by Jane Frecknall-Hughes. This book was released on 2014-10-03. Available in PDF, EPUB and Kindle. Book excerpt: 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; and 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.

Principles of Taxation in the United States

2020-10-04 Business & Economics
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Release : 2020-10-04
Genre : Business & Economics
Kind : eBook
Book Rating : 256/5 ( reviews)

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Book Synopsis Principles of Taxation in the United States by : Fabio Ambrosio

Download or read book Principles of Taxation in the United States written by Fabio Ambrosio. This book was released on 2020-10-04. Available in PDF, EPUB and Kindle. Book excerpt: Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.

Taxation History, Theory, Law and Administration

2021-04-09 Business & Economics
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Release : 2021-04-09
Genre : Business & Economics
Kind : eBook
Book Rating : 145/5 ( reviews)

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Book Synopsis Taxation History, Theory, Law and Administration by : Parthasarathi Shome

Download or read book Taxation History, Theory, Law and Administration written by Parthasarathi Shome. This book was released on 2021-04-09. Available in PDF, EPUB and Kindle. Book excerpt: Tax practitioners are unfamiliar with tax theory. Tax economists remain unfamiliar with tax law and tax administration. Most textbooks relate mainly to the US, UK or European experiences. Students in emerging economies remain unfamiliar with their own taxation history. This textbook fills those gaps. It covers the concept of taxes in regards to their rationale, principles, design, and common errors. It addresses distortions in consumer choices and production decisions caused by tax and redressals. The main principles of taxation—efficiency, equity, stabilization, revenue productivity, administrative feasibility, international neutrality—are presented and discussed. The efficiency principle requires the minimisation of distortions in the market caused by tax. Equity in taxation is another principle that is maintained through progressivity in the tax structure. Similarly, other principles have their own ramifications that are also addressed. A country’s constitutional specification of tax assignment to different levels of government—central, state, municipal—are elaborated. The UK is more centralised than the US and India. India has amended its constitution to introduce a goods and services tax (GST) covering both central and state governments. Drafting of tax law is crucial for clarity and this aspect is addressed. Furthermore, the author illustrates different types of taxes such as individual income tax, corporate income tax, wealth tax, retail sales/value added/goods and services tax, selective excises, property tax, minimum taxes such as the minimum alternate tax (MAT), cash-flow tax, financial transactions tax, fringe benefits tax, customs duties and export taxes, environment tax and global carbon tax, and user charges. An emerging concern regarding the inadequacy of international taxation of multinational corporations is covered in some detail. Structural aspects of tax administration are given particular attention.

The Theory, Principles and Management of Taxation

2014-10-03 Business & Economics
Download The Theory, Principles and Management of Taxation PDF Online Free

Author :
Release : 2014-10-03
Genre : Business & Economics
Kind : eBook
Book Rating : 82X/5 ( reviews)

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Book Synopsis The Theory, Principles and Management of Taxation by : Jane Frecknall-Hughes

Download or read book The Theory, Principles and Management of Taxation written by Jane Frecknall-Hughes. This book was released on 2014-10-03. Available in PDF, EPUB and Kindle. Book excerpt: 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; and 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.

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