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Understanding Taxation Principles and Theories by Jean Morales is a document available to read on EtoBox.
What is Understanding Taxation Principles and Theories about?
Taxation is defined as a mandatory contribution imposed by the state to support government functions. The document outlines various theories and principles of taxation, including the necessity and benefits-protection theories, as well as principles for a sound tax system such as fiscal adequacy and administrative feasibility. It also discusses limitations on taxation, valid classifications, and concepts related to double taxation and taxpayer suits.
- Author
- Jean Morales
- Language
- EN