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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Philosophical Foundations of Tax Law (Hardcover)
Loot Price: R3,521
Discovery Miles 35 210
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Philosophical Foundations of Tax Law (Hardcover)
Series: Philosophical Foundations of Law
Expected to ship within 10 - 15 working days
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Tax law changes at a startling rate - not only does societal change
bring with it demands for change in the tax system, but changes in
the political climate will force change, as will many other
competing pressures. With this pace of change, it is easy to focus
on the practical and forget the core underpinnings of the tax
system and their philosophical justifications. Taking a pause to
remind ourselves of those principles and how they can operate in
the modern tax system is crucial to ensuring that the tax system
does not diverge too far from what it should be or could be. It is
essential to understand the answers to some of the seemingly basic
questions that surround tax before we can even begin to think about
what a tax system should look like. This collection brings together
major themes and difficult questions in the philosophical
foundations of tax law. The chapters consider practical issues such
as justification, enforcement, design, and mechanics, and provide a
full and coherent analysis of the basis for tax law. Philosophical
Foundations of Tax Law allows the reader to consider how tax
systems should move forward in the modern world, with a sound
philosophical basis, to provide the practical tax system that the
state requires and citizens deserve.
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