The Theory, Principles and Management of Taxation: An introduction - Rilegato

Frecknall-Hughes, Jane

Rilegato

ISBN 10: 0415432332 ISBN 13: 9780415432337

Casa editrice: Routledge, 2014

Riassunto

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.

Su questo libro

Informazioni sull'autore

Jane Frecknall-Hughes is Professor of Accounting and Taxation at Hull University, UK.

Dettagli dell'edizione

• Editore: Routledge
• Data di pubblicazione: 2014
• Lingua: Inglese
• ISBN 10: 0415432332
• ISBN 13: 9780415432337
• Rilegatura: Copertina rigida
• Numero edizione: 1
• Numero di pagine: 148
• Contatto del produttore: Taylor and Francis, GPSR Taylor and Francis; gpsr@taylorandfrancis.com; ; Taylor & Francis Verlag GmbH, Kaufingerstraße 24; München; 80331; Germania