MARC details
| 000 -LEADER |
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| fixed length control field |
02585nam a2200469 a 4500 |
| 001 - CONTROL NUMBER |
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| control field |
675960 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230317163538.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS |
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| fixed length control field |
m||||||||d|||||||| |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
cr|||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
111116s2012 enka fs 000|0|eng|d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780203797914 (ebook) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(StDuBDS)AH24949510 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
StDuBDS |
| Language of cataloging |
eng |
| Transcribing agency |
StDuBDS |
| Modifying agency |
StDuBDSZ |
| Description conventions |
pn |
| Modifying agency |
UkPrAHLS |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
ECO |
| Source |
ukslc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KF |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFCF |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFCP |
| Source |
bicssc |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KF |
| Source |
thema |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFCF |
| Source |
thema |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFCP |
| Source |
thema |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KFFD |
| Source |
thema |
| 072 #7 - SUBJECT CATEGORY CODE |
|---|
| Subject category code |
KJ |
| Source |
thema |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Hughes, Jane Frecknall. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Theory and principles of taxation : |
| Remainder of title |
an introductory textbook / |
| Statement of responsibility, etc. |
Jane Frecknall Hughes. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
London : |
| Name of publisher, distributor, etc. |
Routledge, |
| Date of publication, distribution, etc. |
2012. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource : |
| Other physical details |
ill. |
| 366 ## - TRADE AVAILABILITY INFORMATION |
|---|
| Detailed date of publication |
20141003 |
| 520 8# - SUMMARY, ETC. |
|---|
| Summary, etc. |
This introduction to the topic of taxation 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. |
| Expansion of summary note |
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. |
| 533 ## - REPRODUCTION NOTE |
|---|
| Type of reproduction |
Electronic reproduction. |
| Agency responsible for reproduction |
Askews and Holts. |
| Note about reproduction |
Mode of access: World Wide Web. |
| 588 ## - SOURCE OF DESCRIPTION NOTE |
|---|
| Source of description note |
Description based on CIP data; resource not viewed. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Taxation |
| Form subdivision |
Textbooks. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Economics. |
| Source of heading or term |
ukslc |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Finance & accounting |
| Source of heading or term |
thema |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial accounting |
| Source of heading or term |
thema |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public finance accounting |
| Source of heading or term |
thema |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Public finance & taxation |
| Source of heading or term |
thema |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Business & Management |
| Source of heading or term |
thema |
| 655 #7 - INDEX TERM--GENRE/FORM |
|---|
| Source of term |
lcsh |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Relationship information |
Print version : |
| International Standard Book Number |
9780415432344 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://www.vlebooks.com/vleweb/product/openreader?id=WestLondon&isbn=9780203797914">http://www.vlebooks.com/vleweb/product/openreader?id=WestLondon&isbn=9780203797914</a> |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Suppress in OPAC |
Do not suppress from OPAC |
| Source of classification or shelving scheme |
Dewey Decimal Classification |