Narrow your search
Listing 1 - 10 of 15 << page
of 2
>>
Sort by

Book
The power to tax in Europe
Authors: ---
ISBN: 1509964045 Year: 2023 Publisher: Oxford : London : Hart Publishing, Bloomsbury Publishing,

Loading...
Export citation

Choose an application

Bookmark

Abstract

This open access book is the seventeenth volume in the Swedish Studies in European Law, reflecting the series aim to explore the variety of issues and dilemmas that European law faces in specific areas of EU law and policy, as well as overarching questions of EU institutional and constitutional law. In this volume, experts explore the development of the role of Europe and European law in the field of taxation. The eBook editions of this book are available open access under a CC BY-NC-ND 4.0 licence on bloomsburycollections.com. Open access was funded by Swedish Studies Network.


Book
The customs law of Asia
Authors: ---
ISBN: 128205337X 9786612053375 0191564281 9780191564284 9780199551514 0199551510 1383045585 Year: 2023 Publisher: Oxford : Oxford University Press,

Loading...
Export citation

Choose an application

Bookmark

Abstract

This text transcribes, translates, and fully illustrates with photographs the inscription (more than 155 lines, in its damaged state) that carries the regulations drawn up over nearly two centuries for the customs dues of the rich province of Asia (western Turkey).

Taxation : an interdisciplinary approach to research
Author:
ISBN: 0199242933 1280759356 019151425X 1429460024 9780191514258 1383037787 Year: 2023 Publisher: Oxford : Oxford University Press,

Loading...
Export citation

Choose an application

Bookmark

Abstract

Offers an introduction to tax research by combining commentary on disciplinary-based and interdisciplinary approaches. This book provides suggestions of topics, readings, and approaches that are intended to help the new researcher choose ways to begin their tax research.


Book
The Routledge handbook of public taxation in medieval Europe
Authors: --- --- ---
ISBN: 9780367903367 9781032258478 Year: 2023 Publisher: Abingdon, Oxon Routledge

Loading...
Export citation

Choose an application

Bookmark

Abstract

"Beginning in the 12th century, taxation increasingly became an essential component of medieval society in most part of Europe. The state building process, relations between princes and their subject cities or between citizens and their rulers, were deeply shaped by fiscal practices. Although medieval taxation has produced many publications over the past decades there remains no synthesis of this important subject. This volume provides a comprehensive overview on a European scale and suggests new paths of inquiry. It examines the fiscal systems and practices of medieval Europe, including essential themes such as medieval fiscal theory and the power to tax; royal, seigneurial and urban taxation; and Church taxation. It goes on to survey the entire European continent, as well as including comparative chapters on the non-European medieval world, exploring questions on how taxation developed and functioned; what kinds of problems authorities encountered assessing their fiscal power; and the circulation of fiscal cultures and practices across cities and kingdoms. The book also provides a glossary of the most important types of medieval taxes, giving an essential definition of key terms cited in the chapters. The Routledge Handbook of Taxation in Medieval Europe will appeal to a large audience, from seasoned scholars who need a comprehensive synthesis, to students and younger scholars in search of an overview of this critical subject"--


Book
Transformation of Tax Audit in Innovative Economic Development : Analysis of Republic of Kazakhstan
Authors: ---
ISBN: 9811987610 9811987602 Year: 2023 Publisher: Singapore : Springer Nature Singapore : Imprint: Springer,

Loading...
Export citation

Choose an application

Bookmark

Abstract

This book examines the theoretical, methodological and practical aspects of the transformation of tax audit in the context of innovative development of the economy of the Republic of Kazakhstan. Throughout the chapters, the authors examine the basics of state tax audit, its institutional aspects, as well as global trends in the transformation of tax audit models in countries in transition to a modern innovative economy. Particular attention is paid to the systematic analysis of the effectiveness of tax audit and the identification of prospects for the development of state audit in the context of integration processes. A conceptual approach to the system of state tax audit based on innovative analysis tools is considered. The book is valuable read for researchers and practitioners in the field of public audit, students and teachers of economic universities.


Book
Le refus du mandat impératif en droit constitutionnel français
Authors: --- ---
ISBN: 9782275112244 Year: 2023 Publisher: Paris : LGDJ,

Loading...
Export citation

Choose an application

Bookmark

Abstract

" Tout mandat impératif est nul ". L'importance de l'article 27 de la Constitution de 1958, que cet ouvrage propose de mettre en lumière, est à la mesure du désintérêt que lui porte le droit constitutionnel. Cette disposition induit que l'élu dispose plutôt d'un mandat représentatif dont l'examen suscite davantage l'intérêt. Par son mandat général, libre et qu'il est présumé exercer conformément à la volonté de la Nation, le représentant bénéficie d'une indépendance l'autorisant à agir avec la latitude nécessaire à la poursuite de l'intérêt général. Une fois ceci admis, il demeure pourtant plusieurs questions : qu'est-ce qu'un mandat impératif ? Dans quels cas l'élu devra-t-il être regardé comme soumis à cette pratique et que risque-t-il le cas échéant ? Si la règle est reproduite avec la force de l'évidence depuis 1791 au sein de nos institutions, il faut reconnaître qu'elle n'a pas la clarté parfois affirmée. D'une part, aucun texte juridique français n'a jamais défini le mandat impératif. D'autre part, les discours sur cet objet du droit constitutionnel (tenus par les historiens, la doctrine publiciste, ou les représentants politiques eux-mêmes) montrent qu'il peut être interprété de manières très différentes, suivant les positions de leurs auteurs et les époques. Ces constats invitent à une analyse approfondie de la règle qui interdit le mandat impératif. Cet ouvrage montre que, loin d'être figée, elle fluctue avec l'environnement historique et théorique dans lequel elle s'insère et qu'elle peut (et doit) encore retenir l'attention pour penser le régime représentatif


Book
Strategic taxation : fiscal capacity and accountability in African states
Author:
ISBN: 0197672663 0197672655 Year: 2023 Publisher: New York, NY : Oxford University Press,

Loading...
Export citation

Choose an application

Bookmark

Abstract

This book explains how and when developing countries will increase taxation to fund state development. Taxation fundamentally changes the relationship between governments and citizens, leading citizens to increase the demands they place on government. While this can lead governments to decrease corruption and increase public goods, it can also lead governments to strategically underinvest in state capacity and to lower taxation in order to reduce citizens' demands. The book shows that low-capacity democracies are particularly prone to low taxation.


Book
King Hancock : The Radical Influence of a Moderate Founding Father
Author:
ISBN: 0674294599 Year: 2023 Publisher: Cambridge, MA : Harvard University Press,

Loading...
Export citation

Choose an application

Bookmark

Abstract

A rollicking portrait of the paradoxical patriot, whose measured pragmatism helped make American independence a reality.Americans are surprisingly more familiar with his famous signature than with the man himself. In this spirited account of John Hancock's life, Brooke Barbier depicts a patriot of fascinating contradictions-a child of enormous privilege who would nevertheless become a voice of the common folk; a pillar of society uncomfortable with radicalism who yet was crucial to independence. About two-fifths of the American population held neutral or ambivalent views about the Revolution, and Hancock spoke for them and to them, bringing them along.Orphaned young, Hancock was raised by his merchant uncle, whose business and vast wealth he inherited-including household slaves, whom Hancock later freed. By his early thirties, he was one of New England's most prominent politicians, earning a place on Britain's most-wanted list and the derisive nickname King Hancock. While he eventually joined the revolution against England, his ever moderate-and moderating-disposition would prove an asset after 1776. Barbier shows Hancock appealing to southerners and northerners, Federalists and Anti-Federalists. He was a famously steadying force as president of the fractious Second Continental Congress. He parlayed with French military officials, strengthening a key alliance with his hospitable diplomacy. As governor of Massachusetts, Hancock convinced its delegates to vote for the federal Constitution and calmed the fallout from the shocking Shays's Rebellion.An insightful study of leadership in the revolutionary era, King Hancock traces a moment when passion was on the side of compromise and accommodation proved the basis of profound social and political change.


Book
Law Is a Moral Practice
Author:
ISBN: 0674294874 Year: 2023 Publisher: Cambridge, Massachusetts : Harvard University Press,

Loading...
Export citation

Choose an application

Bookmark

Abstract

What is law, and why does it matter? Scott Hershovitz says that law is a moral practice--a tool for adjusting our moral relations. This claim is simple on its face, but it has stark implications for the rule of law. At once erudite and entertaining, Hershovitz's argument engages with the most important legal and political controversies of our time.


Book
The United Nations in global tax coordination : hidden history and politics
Author:
ISBN: 1009190105 1009180452 1009180460 Year: 2023 Publisher: Cambridge, United Kingdom ; New York, NY : Cambridge University Press,

Loading...
Export citation

Choose an application

Bookmark

Abstract

The United Nations in Global Tax Coordination fills the decade-long knowledge gap in international tax history concerning the UN Fiscal Commission, which functioned as the overarching fiscal authority during the early post-World War II economic order. With insights from political economy and international relations scholarship, this critical archival examination chronicles the tenacious activism by post-colonial developing countries to preserve source taxation rights, and by the UN Secretariat in championing the development of equitable tax rules. Such activism would ultimately lead developed countries to oust the UN as a forum for international tax norm setting. The book includes a revealing prehistory of the wartime work of the League of Nations that questions the legitimacy of the Mexico Model, the first model tax convention between developed and developing countries. This expertly researched work is essential reading for understanding the roles of politics, states, secretariats and private actors in directing global tax coordination.

Listing 1 - 10 of 15 << page
of 2
>>
Sort by