Cette série explore les fondements théoriques du droit fiscal, en examinant les systèmes fiscaux mondiaux pour en éclairer la logique interne. Elle vise à clarifier les questions fondamentales que les lecteurs doivent se poser face à des problèmes fiscaux complexes. Rédigés par des universitaires de premier plan, ces ouvrages académiques sont enrichis par la jurisprudence et la législation. Ils constituent des ressources essentielles pour les étudiants et les professionnels du droit, des affaires, de l'économie, de la comptabilité et de la finance.
Offers a theoretical framework for current international tax policy discussions. Criticising past and present co-operative initiatives, this book embraces structured competition as promoting efficiency and global justice. International tax scholars, policymakers, teachers and students are provided with a coherent vocabulary for the pressing policy issues at stake.
The book delves into the evolution of the value-added tax (VAT), tracing its journey from a little-known concept to a major global revenue tool. It examines the factors that contributed to its widespread adoption and the implications for economies worldwide, highlighting its significance in modern fiscal policy. Through detailed analysis, it uncovers the complexities and challenges associated with implementing VAT systems, making it a crucial resource for understanding contemporary taxation.
The book explores the evolution of income tax in Britain and its former colonies up to 1820, highlighting key historical developments and the factors that influenced tax policy. It examines the precursors to income tax, providing insights into the economic and social contexts that shaped taxation practices during this period. Through detailed analysis, it sheds light on the complexities of fiscal systems and their impact on society.