Book: Smith Stephen «Taxation»

Taxation

Производитель: "OXFORD UNIVERSITY PRESS"

Серия: "A Very Short Introduction"

Taxation is crucial to the functioning of the modern state. Tax revenues pay for public services - roads, the courts, defence, welfare assistance to the poor and elderly, and in many countries much of health care and education too. More than one third of national income in the industrialized (OECD) countries is on average taken in taxation. Taxes affect individuals in many ways. Taxes paid on income and spending directly reduce taxpayer disposable income, taxpayers face the hassle of tax returns and making payments, and they may be anxious about the possibility of investigation and enforcement action. People also adapt their activities in various ways to reduce the impact of taxation - putting money into tax-free savings accounts, or making shopping trips to other countries where taxes are lower. Taxation is therefore central to politics and public debate. Politicians that make reckless campaign promises about taxation then have to live with the uncomfortable consequences if elected. Businesses lobby for tax breaks that they claim will create jobs and prosperity. In this Very Short Introduction Stephen Smith shows how taxes have real effects on citizens and the economy that tax policy-makers have to balance. Although tax policy will always be a highly political issue, he argues that public decisions about taxation would be improved by a better understanding of the role of taxation, and of the nature and effects of different taxes. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable. ISBN:978-0-19-968369-7

Издательство: "OXFORD UNIVERSITY PRESS" (2015)

ISBN: 978-0-19-968369-7

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TaxationTaxation is crucial to the functioning of the modern state. Tax revenues pay for public services - roads, the courts, defence, welfare assistance to the poor and elderly, and in many countries much… — Oxford University Press, A Very Short Introduction Подробнее...2015493бумажная книга

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  • taxation — tax‧a‧tion [tækˈseɪʆn] noun [uncountable] TAX 1. the act or system of charging taxes: • These reforms will occur at the same time as changes in banking and taxation. • Reinvested profits would be exempt from taxation (= would not be taxed ) …   Financial and business terms

  • taxation — [ taksasjɔ̃ ] n. f. • taussacion 1283; lat. taxatio ♦ Le fait de taxer (I); son résultat. 1 ♦ Fixation par voie administrative, réglementaire, du prix maximum (parfois minimum) applicable à certains biens, certains services. Taxation de denrées… …   Encyclopédie Universelle

  • taxation — tax·a·tion n 1: the action of taxing: as a: the imposition of taxes b: the judicial determination of costs 2 a: revenue obtained from taxes b: the amount assessed as a tax 3: a particular system of taxing …   Law dictionary

  • Taxation — refers to the act of a taxing authority actually levying tax. Taxation as a term applies to all types of taxes, from income to gift to estate taxes. It is usually referred to as an act; any revenue collected is usually called taxes. Taxation can… …   Investment dictionary

  • Taxation — Tax*a tion, n. [F. taxation, L. taxatio a valuing, estimation, from L. taxare. See {Tax}.] 1. The act of laying a tax, or of imposing taxes, as on the subjects of a state, by government, or on the members of a corporation or company, by the… …   The Collaborative International Dictionary of English

  • taxation — Taxation. s. f. v. Il n a guere d usage qu au pluriel, & sign. Certains droits attribuez à quelques Officiers qui ont le maniement des deniers du Roy. Il a tant pour ses taxations. de tout l argent qui luy passe par les mains, il a cinq deniers… …   Dictionnaire de l'Académie française

  • taxation — [tak sā′shən] n. [ME taxacion < MFr taxation < L taxatio < pp. of taxare: see TAX] 1. a taxing or being taxed 2. a tax or tax levy 3. revenue from taxes …   English World dictionary

  • Taxation — (v. lat.), Schätzung, Würdigung des Werthes eines Gegenstandes, bes. wenn sie im Processe od. sonst in Veranlassung eines juristischen Geschäftes geschieht. Die T. erfolgt durch Personen, welche entweder von den betheiligten Parteien eigens zu… …   Pierer's Universal-Lexikon

  • Taxation — (lat.), Schätzung oder Wertbestimmung einer zum Verkauf, zum Austausch oder zur Übergabe bestimmten Sache, geschieht auf Anordnung einer Staatsbehörde oder auf Veranlassung von Privatpersonen durch Taxatoren, Sachverständige, die von den Parteien …   Meyers Großes Konversations-Lexikon

  • taxation — (n.) early 14c., imposition of taxes, from Anglo Fr. taxacioun, O.Fr. taxacion, from L. taxationem (nom. taxatio), noun of action from pp. stem of taxare (see TAX (Cf. tax) (v.)) …   Etymology dictionary

  • taxation — ► NOUN 1) the levying of tax. 2) money paid as tax …   English terms dictionary