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...

This paper considers some of the most important political philosophers of the Enlightenment (taken as broad concept) – thinkers whose reflections on the idea of a social contract we relate to their views on taxation. Hobbes argues for an (almost) absolute political sovereignty and legal...