| 書目名稱 | Taxation History, Theory, Law and Administration | | 編輯 | Parthasarathi Shome | | 視頻video | http://file.papertrans.cn/901/900945/900945.mp4 | | 概述 | Discusses taxation in emerging economies with special focus on India.Illustrates the rationale of different taxation concepts and its ramifications.Addresses the role of the OECD in formulating taxati | | 叢書名稱 | Springer Texts in Business and Economics | | 圖書封面 |  | | 描述 | .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 constitutionalspecification 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 | | 出版日期 | Textbook 2021 | | 關(guān)鍵詞 | taxation; financial law; administration; OECD; taxes | | 版次 | 1 | | doi | https://doi.org/10.1007/978-3-030-68214-9 | | isbn_softcover | 978-3-030-68216-3 | | isbn_ebook | 978-3-030-68214-9Series ISSN 2192-4333 Series E-ISSN 2192-4341 | | issn_series | 2192-4333 | | copyright | The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl |
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