Taxation : policy and practice
著者
書誌事項
Taxation : policy and practice
Thomson Learning, 2001
7th ed. 2000/2001
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注記
Includes indexes
内容説明・目次
内容説明
Now in its seventh edition, this annually updated textbook reflects the current tax climate and introduces students to the complexities of the taxation process in a clear and readable way. Taxation: Policy & Practice provides students with a thorough understanding of taxation principles and practice. It combines a conceptual framework with the necessary technical information for a complete introductory course. Written in an accessible style with examples, activities and questions throughout, this textbook should be an ideal introduction to taxation, fiscal policy and decision making.
目次
1. The Legislative Framework of Taxation 2. The Impact of the UK Tax System 3. Alternative Bases of Taxation 4. Personal Taxation 5. Business Taxation 6. Income From Other Sources 7. Capital Gains Tax 8. Corporation Tax Value 9. Added Tax Appendix.
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