Abstract
Taxes are compulsory, unrequited payments to government. This chapter discusses
the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of taxation and, finally, highlights the challenges that globalization poses to taxation in an international context.
the goals of taxation and provides an introduction to the most important taxes: taxes on income, taxes on goods and services, and taxes on property. Furthermore, the chapter offers insights to procedural issues of taxation and, finally, highlights the challenges that globalization poses to taxation in an international context.
Original language | English |
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Title of host publication | Introduction to Law |
Editors | Jaap Hage, Antonia Waltermann, Bram Akkermans |
Place of Publication | Cham |
Publisher | Springer |
Chapter | 11 |
Pages | 251-275 |
Edition | 2 |
ISBN (Electronic) | 978-3-319-57252-9 |
ISBN (Print) | 978-3-319-57251-2 |
DOIs | |
Publication status | Published - 2017 |