{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BD08095403.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD08095403#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD08095403.json"},"dc:title":[{"@value":"Key ideas in tax law"}],"dcterms:alternative":["Tax law"],"dc:creator":"Julian Ghosh KC","dc:publisher":[{"@value":"Hart"}],"dcterms:extent":"vi, 165 pages","cinii:size":"22 cm","dc:language":"eng","dc:date":"2024","cinii:ncid":"BD08095403","cinii:ownerCount":"1","foaf:maker":[{"@type":"foaf:Person","foaf:name":[{"@value":"Ghosh, Julian"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD08095403"}}],"bibo:lccn":["2024931646"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/2024931646"}],"prism:publicationDate":["2024"],"cinii:note":["Content Type: text (ncrcontent), Media Type: unmediated (ncrmedia), Carrier Type: volume (ncrcarrier)","Includes bibliographical references (pages 155-159) and index","Summary:\"This book provides a short and clear guide to key ideas which underpin the UK tax code and illustrates the wider political and economic issues students need to know about when studying tax law. Some of these key ideas are controversial and the subject of much discussion and debate. Readers will come away with a clear understanding of the architecture of the UK tax code, despite its (very real) complexity\"-- Provided by publisher"],"dc:subject":["LCC:KD5359","DC23:343.4104"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Taxation+--+Law+and+legislation+--+Great+Britain","dc:title":"Taxation -- Law and legislation -- Great Britain"},{"@id":"https://ci.nii.ac.jp/books/search?q=Taxation+--+Law+and+legislation+--+Philosophy","dc:title":"Taxation -- Law and legislation -- Philosophy"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BB25684439#entity","dc:title":"Key ideas in law, v. 6","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9781509950737"}]}]}