雅虎香港 搜尋

搜尋結果

1. • Equity, efficiency, simplicity, and transparency

     • The principles of taxation refer to the fundamental guidelines that govern the imposition and collection of taxes by governments. These principles include equity, efficiency, simplicity, and transparency.
     www.perlego.com/index/economics/principles-of-taxation

     Principles of Taxation | Overview & Research Examples - Perlego

2. 其他人也問了

   What are the principles of taxation?

   • Governments design taxes, however, the entire tax structure has to conform to legal terms, in the form of a tax code or a tax statute (Shome, 2021 ). It is this tax code/law that regulates both the application of the tax to the taxpayer and also the action of the tax administration. The main principles of taxation are the following:

   Taxation Principles and Concepts | SpringerLink

   link.springer.com/chapter/10.1007/978-3-031-22097-5_2

   查看此問題的所有搜尋結果

   What is the principle of legality of taxation?

   • The principle of the legality of taxation is defined as being the rule that stipulates that no tax can be levied on a person or entity without that tax having been provided for by statute (i.e., by an act of law that is then adopted by the legislative power).

   Taxation Principles and Concepts | SpringerLink

   link.springer.com/chapter/10.1007/978-3-031-22097-5_2

   查看此問題的所有搜尋結果

   What is the main priority of tax policy?

   • The main priority for tax policy is that of addressing the concerns of individuals and businesses operating within the Internal Market by focusing on the elimination of tax obstacles to all forms of cross-border economic activity, in addition to continuing the fight against harmful tax competition.

   Taxation Principles and Concepts | SpringerLink

   link.springer.com/chapter/10.1007/978-3-031-22097-5_2

   查看此問題的所有搜尋結果

   What is the main EU principle on taxation?

   • However, the major EU principle on taxation is the belief that there is no need for an across-the-board harmonization of Member States’ tax systems, with the exception of VAT and Excise tax, owing to freedom of trade and the movement of goods and services.

   Taxation Principles and Concepts | SpringerLink

   link.springer.com/chapter/10.1007/978-3-031-22097-5_2

   查看此問題的所有搜尋結果

3. www.britannica.com › money › taxationPrinciples of taxation - Encyclopedia Britannica

   www.britannica.com › money › taxation

   • 網頁紀錄

   Principles of taxation. The 18th-century economist and philosopher Adam Smith attempted to systematize the rules that should govern a rational system of taxation. In The Wealth of Nations (Book V, chapter 2) he set down four general canons: Open full sized image.

4. www.oecd-ilibrary.org › fundamental-principles-of-taxation_5Chapter 2 Fundamental principles of taxation - OECD iLibrary

   www.oecd-ilibrary.org › fundamental-principles-of-taxation_5

   Fundamental principles of taxation This chapter discusses the overarching principles of tax policy that have traditionally guided the development of tax systems. It then provides an overview of the principles underlying corporate income tax, focusing primarily on

   • 檔案大小: 544KB

   • 頁面計數: 23

5. 影片

   • 

     2:8:41

     youtube.com

     General Principles of Taxation

     2020年9月22日

     觀看次數：9萬

   • 

     32:16

     youtube.com

     Fundamental Principles of Taxation Part 1 Definition Aspects and Purposes

     2023年1月11日

     觀看次數：4.3萬

   • 

     34:23

     youtube.com

     Fundamental Principles of Taxation (Part 1)

     2021年8月22日

     觀看次數：9694

   查看全部

6. read.oecd-ilibrary.org › taxation › addressing-the-taxFundamental principles of taxation | READ online - OECD iLibrary

   read.oecd-ilibrary.org › taxation › addressing-the-tax

   • 網頁紀錄

   This chapter discusses the overarching principles of tax policy that have traditionally guided the development of tax systems. It then provides an overview of the principles underlying corporate income tax, focusing primarily on the taxation of cross-border income

7. www.perlego.com › index › economicsPrinciples of Taxation | Overview & Research Examples - ...

   www.perlego.com › index › economics

   • 網頁紀錄

   The principles of taxation refer to the fundamental guidelines that govern the imposition and collection of taxes by governments. These principles include equity, efficiency, simplicity, and transparency. Equity ensures that the tax burden is distributed fairly, while efficiency aims to minimize the economic distortions caused by taxes.

8. link.springer.com › chapter › 10Taxation Principles and Concepts | SpringerLink

   link.springer.com › chapter › 10

   • 網頁紀錄

   2023年2月10日 · This chapter describes the main principles and concepts of taxation. It discusses the definition of taxation and taxes, the main characteristics of a tax system, and the sources of tax legislation. The classification of taxes, taxable events, and the application of...

9. www.oecd-ilibrary.org › taxation › addressing-the-taxFundamental principles of taxation | Addressing the Tax ...

   www.oecd-ilibrary.org › taxation › addressing-the-tax

   • 網頁紀錄

   2014年9月16日 · This chapter discusses the overarching principles of tax policy that have traditionally guided the development of tax systems. It then provides an overview of the principles underlying corporate income tax, focusing primarily on the taxation of cross-border income both under domestic laws and in the context of tax treaties.

10. www.cambridge.org › highereducation › booksTaxation Principles and Theory | Foundations of Taxation Law ...

    www.cambridge.org › highereducation › books

    • 網頁紀錄

    Taxation is an ancient and ubiquitous concept that forms one of the central pillars around which civilisation has been built. Taxation plays a critical role in society and has the capacity to affect the lives of everyone within it.