Key Ideas in Tax Law
indgår i Key Ideas in Law serien
- Indbinding:
- Paperback
- Sideantal:
- 176
- Udgivet:
- 2. maj 2024
- Størrelse:
- 138x25x216 mm.
- Vægt:
- 454 g.
- 4-7 hverdage.
- 22. november 2024
På lager
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Abonnementspris
- Rabat på køb af fysiske bøger
- 1 valgfrit digitalt ugeblad
- 20 timers lytning og læsning
- Adgang til 70.000+ titler
- Ingen binding
Abonnementet koster 75 kr./md.
Ingen binding og kan opsiges når som helst.
- 1 valgfrit digitalt ugeblad
- 20 timers lytning og læsning
- Adgang til 70.000+ titler
- Ingen binding
Abonnementet koster 75 kr./md.
Ingen binding og kan opsiges når som helst.
Beskrivelse af Key Ideas in Tax Law
This book provides a short and clear guide to the 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.
It explains the key issues that are of fundamental juristic and philosophical importance and are common to tax codes throughout the world:
- What is a 'tax'?
- Is it different to a civil or criminal penalty?
- Why does this matter?
- Is 'taxation' necessarily a public law concept?
- Does the concept of 'taxation' attract constitutional considerations? Why? How do the answers to these questions play out when courts have to interpret tax provisions?
Readers will come away with a clear understanding of the architecture of the UK tax code, despite its (very real) complexity.
It explains the key issues that are of fundamental juristic and philosophical importance and are common to tax codes throughout the world:
- What is a 'tax'?
- Is it different to a civil or criminal penalty?
- Why does this matter?
- Is 'taxation' necessarily a public law concept?
- Does the concept of 'taxation' attract constitutional considerations? Why? How do the answers to these questions play out when courts have to interpret tax provisions?
Readers will come away with a clear understanding of the architecture of the UK tax code, despite its (very real) complexity.
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