En savoir plus sur le livre
This volume examines the tax systems of around twenty countries to assess how their tax laws support growth and development in lower-income and poor nations. Given the pressing economic development needs of these countries and the importance of stability for global security, the role of tax laws in fostering investment in the developing world is crucial. The book investigates whether international standards that promote core values of major tax systems accommodate incentives for developing nations. It also analyzes how the adoption of protective principles by higher-income countries negatively impacts the revenue-generating capacity of developing nations. After an introduction that synthesizes global trends, the book features individual chapters for various countries, detailing the goals and values of each tax system and how the decision to implement (or not implement) incentives aligns with those objectives. Countries covered include Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, the United Kingdom, the United States, and Venezuela. This volume reflects the contributions of the General Reporter and National Reporters from the Taxation and Development session at the 19th Congress of the International Academy of Comparative Law in July 2014, Vienna.
Achat du livre
Taxation and Development - A Comparative Study, Karen B. Brown
- Langue
- Année de publication
- 2018
- product-detail.submit-box.info.binding
- (souple)
Modes de paiement
Personne n'a encore évalué .