Fundamentals of taxation : an introduction to tax policy, tax law, and tax administration

Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira, Craig West

The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and administrative perspective, offering its readers a balanced view of rights and obligations connected with the levying of taxes. The book sets out current principles of taxation from both an economic and legal perspective, explains taxation in different legal systems, outlines considerations for substantive and procedural tax law design and deals with sanctions in tax law.The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. This method allows the book to set out fundamental considerations beyond the boundaries of any actual tax system whilst emphasizing that taxation is always rooted in a legal regime, policy considerations and administrative practice.The book aims to strengthen awareness of taxation beyond technical circles and was written for the most diversified categories of users in civil society and beyond. People who can benefit from this book may range from university students to tax practitioners and members of civil society from both developed and developing countries who seek a clearer view of current fundamental issues regarding the levying of taxes in a global setting. Furthermore, the book provides basic notions of taxation required for building a theoretically responsible understanding of the operation and challenges of international taxation.

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Year of publication:	[2019]
Authors:	Pistone, Pasquale ; Roeleveld, Jennifer ; Hattingh, Johann ; Nogueira, João Félix Pinto ; West, Craig
Publisher:	Amsterdam : IBFD
Subject:	Finanzverwaltung \| Fiscal administration \| Steuerpolitik \| Tax policy \| Steuerrecht \| Tax law \| Steuererhebungsverfahren \| Taxation procedure \| Internationales Steuerrecht \| International tax law

Extent:	1 Online-Resource (xvii, 176 Seiten)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Literaturverzeichnis: Seite 171-176 Description based on publisher supplied metadata and other sources. Intro -- Title -- Copyright -- Production of this Work -- Preface -- Chapter 1: Introduction to Tax Policy -- 1.1. Fiscal policy and tax policy -- 1.2. The budgetary balance of tax, debt and expenditure in fiscal policy -- 1.3. Policy principles for a state to raise taxation -- 1.3.1. What is a tax? -- 1.3.2. Theories justifying taxation -- 1.3.3. Justifying taxation through its use -- Chapter 2: Principles of Taxation -- 2.1. Features of a good tax policy -- 2.1.1. Introduction -- 2.1.2. Equity -- 2.1.2.1. Defining equity in tax policy -- 2.1.2.2. Horizontal equity -- 2.1.2.3. Vertical equity -- 2.1.2.4. Legitimacy -- 2.1.2.5. Inter-nation equity -- 2.1.3. Economic efficiency -- 2.1.3.1. Defining economic efficiency for tax policy -- 2.1.3.2. Neutrality -- 2.1.3.3. Stability -- 2.1.3.4. Simplicity -- 2.1.3.5. Productivity -- 2.1.3.6. Sufficiency -- 2.1.4. Administrability -- 2.1.4.1. Defining the administrability of tax policy -- 2.1.4.2. Certainty, transparency, accountability and legality -- 2.1.4.3. Collection cost/tax yield -- 2.1.4.4. Simplicity -- 2.1.4.5. Enforceability -- 2.1.4.6. Information security and confidentiality -- 2.1.5. Coherence -- 2.1.5.1. Defining coherence -- 2.1.5.2. Interaction within and between taxes -- 2.1.5.3. Broad base -- 2.1.5.4. Tax mix -- 2.1.5.5. Adaptability and continuity -- 2.1.5.6. International coherence -- 2.1.6. Challenges in application -- 2.1.6.1. Tax mix to be relevant -- 2.1.6.2. Understanding the purpose of the tax -- 2.1.6.3. Developing versus developed countries -- 2.1.6.4. Reliance on external reference points -- 2.2. Economics and tax policy -- 2.3. Rule of Law -- 2.3.1. Introduction and rationale for the Rule of Law -- 2.3.2. Functioning and presence of the Rule of Law in a legal system -- 2.3.3. Nature and features of the Rule of Law -- 2.3.4. "No taxation without representation".
ISBN:	978-90-8722-539-1 ; 978-90-8722-538-4 ; 978-90-8722-537-7
Classification:	Steuerrecht
Source:	ECONIS - Online Catalogue of the ZBW

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