we examine these principles. In the March 2015 issue of F&D we will apply them to some current controversies.­ The Organisation for Economic Co-operation and Development defines a tax as a “compulsory ...

The ideal tax system in these countries should raise essential revenue without excessive government borrowing ... countries is riddled with serious violations of the two basic principles of good tax ...

This course looks at how tax systems work and the principles that lie behind tax systems. Topics covered include the reasons for taxation and the main types of tax, how income is taxed, how the tax ...

Built on the S.I.M.P.L.E. principles, the Income tax bill 2025 seeks to make taxation easier for individuals and businesses ...

This index evaluates how well states structure their tax systems according to the principles of sound tax ... transparent and raises revenue for core government functions without unduly ...