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| 008 | 111116s2012 enka fs 000|0|eng|d | ||
| 020 | _a9780203797914 (ebook) | ||
| 035 | _a(StDuBDS)AH24949510 | ||
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| 100 | 1 | _aHughes, Jane Frecknall. | |
| 245 | 1 | 0 |
_aTheory and principles of taxation : _ban introductory textbook / _cJane Frecknall Hughes. |
| 260 |
_aLondon : _bRoutledge, _c2012. |
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| 300 |
_a1 online resource : _bill. |
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| 366 | _b20141003 | ||
| 520 | 8 |
_aThis 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. _bThere 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. |
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| 533 |
_aElectronic reproduction. _cAskews and Holts. _nMode of access: World Wide Web. |
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| 588 | _aDescription based on CIP data; resource not viewed. | ||
| 650 | 0 |
_aTaxation _vTextbooks. |
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| 650 | 7 |
_aEconomics. _2ukslc |
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| 650 | 7 |
_aFinance & accounting _2thema |
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_aFinancial accounting _2thema |
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_aPublic finance accounting _2thema |
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_aPublic finance & taxation _2thema |
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_aBusiness & Management _2thema |
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| 655 | 7 | _2lcsh | |
| 776 | 0 | 8 |
_iPrint version : _z9780415432344 |
| 856 | 4 | 0 | _uhttp://www.vlebooks.com/vleweb/product/openreader?id=WestLondon&isbn=9780203797914 |
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