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About Principles and Practice of Taxation Lecture Notes
The document discusses key concepts related to taxation including definitions, forms of taxes, reasons for taxation, and factors related to tax administration and determination of residence. Specifically, it notes that: 1) Taxation involves compulsory levies imposed by governments on income, goods, services, and properties to generate revenue for public services. 2) There are two main forms of taxes - direct taxes imposed on individual and corporate income, and indirect taxes imposed on goods and services. 3) Governments levy taxes for reasons such as revenue generation, redistributing wealth, discouraging undesirable consumption, and meeting social and economic obligations. 4) An effective tax system requires qualities like certainty, equity, convenience,
Detailed Information
| Author: | ['Sony Axle'] |
|---|---|
| Publication Year: | 2012 |
| Pages: | 20 |
| Language: | English |
| Format: | |
| Price: | FREE |
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