The Theory, Principles and Management of Taxation: An introduction

ISBN-13: 9780415432344 / Angielski / Miękka / 2014 / 148 str.

Jane Frecknall Hughes

Opis

Review: 'This book will be extremely useful for anyone teaching or studying tax at undergraduate or postgraduate level. It provides the solid, non-technical and non-jurisdictional foundation for the study of tax necessary to contextualise the subject for students.' - Elaine Doyle, Lecturer, University of Limerick, Ireland 'While clearly UK focussed, this book provides an essential interdisciplinary background text for any student embarking on the study of taxation where the fundamental principles of their applicable tax system can be traced to the UK. I will be recommending this book to my students as essential background reading.' - Adrian Sawyer, Professor, University of Canterbury, New Zealand 'Jane Frecknall-Hughes has produced a valuable introduction to the complex world of taxation.' - Simon James, Associate Professor, University of Exeter, UK

Spis treści

Preface  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

O autorze

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