This course systematically introduces the basic principles, theories and calculation methods of China's tax system. This course has 8 lectures and 52 fragmented knowledge points, covering introduction to tax, value-added tax, consumption tax, enterprise income tax, personal income tax, tariff, land ...
Theories of Tax Justice: Ruminations on the Benefit, Partnership, and Ability-to-Pay PrinciplesThis essay considers the benefit, partnership, and ability to pay principles of tax justice with respect to their foundations and how they bear (if at all) on sSocial Science Electronic Publishing...
our team of taxation specialists will be able to assist you in understanding the fundamental principles and procedures of taxation. They stay current on new information and adjustments to tax laws across the world. Our subject matter experts will include recent taxation changes in the assignment they...
It violates the principles of sensible tax policy and it does a lot of damage since people have less incentive to save and invest. It’s unadulterated double taxation. Or, in some cases, triple or quadruple taxation. And it’s unfair. These factors explain why many nations in Europe have ...
The STA released the Administrative Measures on GAAR in late 2014. The Administrative Measures provides comprehensive guidance on the implementation of GAAR, including elaboration on certain principles, adjustment methods, procedures throughout the GAAR life cycle, and relevant documentation requirements....
policymakers should embrace proxy taxes as a flexible solution to a pressing tax justice problem. This article argues that proxy taxes contribute to a more comprehensive income tax system, despite their departure from classic income tax principles, and can also be more efficient than higher taxes im...
Capital structure theories There are a number of different theories that seek to explain the debt-equity decision. However, as stated above, none of them are able to fully explain the apparent under-use of the benefits of debt. The trade-off theory of capital structure states that firms shoul...
1.JohnKennethGalbraithLifeWorksAchievement 2.John.M.KeynesandKeynesianeconomicsin1930s 3.Reagan'seconomics4.Gini-Coefficient Group1 NIT,负所得税的概念及例子,NEGATIVEINCOMETAX 4.SocialDarwinism5.Supply-side economics 6.NIT7.MiltonFriedman8.AdamSmith DavidRicardoJohnD.Recketfeller Group2 NIT,负所得税的...
On June 22, 2011, the Judge ruled that the bulletins and training materials do not constitute invalid, unpromulgated rules because the “value adjustment boards and their magistrates are not required to apply – and therefore possess the discretion to deviate from – the legal principles enunciate...
The tax structure of Dubai is consistent with their Islamic philosophy. Instead of punishing people for not following Islam, Dubai levies monetary policy making it expensive to not comply with the principles.Taxes on UtilitiesDubai has a big government that has several branches. Each of these ...