Taxation : policy and practice, 1995/6 edition
著者
書誌事項
Taxation : policy and practice, 1995/6 edition
Chapman & Hall, 1995
3. ed
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注記
Previous title: Introduction to Taxation
Previous edition: 1994
内容説明・目次
内容説明
This annually updated textbook is designed to provide students with a thorough understanding of the principles of taxation. Written with examples, activities and questions throughout, this work is an introduction to taxation, fiscal policy and decision making. It combines a conceptual framework with the necessary technical information for a complete course. This edition has been fully updated to include the 1995 Finance Act and has an accompanying Teachers' Manual. This book should be of interest to undergraduate and professional students of taxation.
目次
The legislative framework of taxation. The impact of the UK tax system. Personal taxation. Business taxation. Income from other sources. Capital gains tax. Corporation tax. The taxation of close companies and groups. Value added tax. Inheritance tax. Appendix: Tables of tax rates and allowances.
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