TAXATION THEORY AND PRACTICE

Taxation, as defined by Black's Law Dictionary, is a governmental charge aimed at yielding public revenue from individuals, entities, transactions, or property. Its origins trace back to ancient civilizations such as Ancient Greece and Rome, evolving from simple financial obligations to complex systems intertwined with modern state functions and economies. This study aims to explore three theories shaping tax policies: the Ability to Pay Theory, the Benefit Theory, and the Neutrality Theory.

2019

The development of taxation in the modern state is also related to the question of justifying the payment of tax by individuals. Introdused by the legislation legal liability to pay taxes must be justified. The tax is formed as a main method for accumulating the necessary financial resources to secure the state. It is logical to ask what is the ground of the state through the tax to seize some of the income of its citizens? The answer to this question has been motivated in a different way. Separate ideological and theoretical concepts have been developed. The ideological are the socio-psychological justifications of tax liability. The theoretical concepts derive the organizational (state-organizational, political) justification. Both types of concepts explain taxes with the need of financial resourcing the "demands" of the state. Key-Words: taxation, state revenue, taxes, public finances, direct and indirect taxes.

Fundamentals of Taxation, 2019

The main purpose of this book is to promote the dissemination of the basic notions of taxation from a policy, legal and administrative perspective, offering its readers a balanced view of rights and obligations connected with the levying of taxes. The book sets out current principles of taxation from both an economic and legal perspective, explains taxation in different legal systems, outlines considerations for substantive and procedural tax law design and deals with sanctions in tax law. The book explains the fundamentals of taxation in a simple manner and without reference to a specific legal system. This method allows the book to set out fundamental considerations beyond the boundaries of any actual tax system whilst emphasizing that taxation is always rooted in a legal regime, policy considerations and administrative practice. The book aims to strengthen awareness of taxation beyond technical circles and was written for the most diversified categories of users in civil society and beyond. People who can benefit from this book may range from university students to tax practitioners and members of civil society from both developed and developing countries who seek a clearer view of current fundamental issues regarding the levying of taxes in a global setting. Furthermore, the book provides basic notions of taxation required for building a theoretically responsible understanding of the operation and challenges of international taxation.

LLM theses, 2004

The Economic History Review, 1973

International Journal of Advanced Research in Science, Communication and Technology, 2023