The Theory

This book is an introduction to the topic of taxation, but from a theoretical aspect and at an advanced level. This book aims to clearly and concisely address the principles and theories of taxation in an accessible and internationally relevant way. It does not focus on providing answers to the questions of how to calculate a taxation liability: rather it aims to develop an understanding of why taxation is imposed, the different means by which it is imposed and the nature of the problems inherent in this imposition.