000			01822nam a22002057a 4500
999			_c60 _d60
005			20190902195132.0
008			190902b ||||| |||| 00| 0 eng d
020			_a9780415432344
082			_a336.2 _bFRE
100			_aFrecknall-Hughes, Jane _9990
245			_aThe theory, principles and management of taxation: an introduction
260			_bRoutledge _aNew York _c2015
300			_axiii, 148 p.
365			_aGBP _b44.99
504			_aTable of Contents 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
520			_aDescription 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.
650			_aTaxation _9991
650			_aTax administration and procedure _9992
942			_2ddc _cBK