CANON OF TAXATION - OVERVIEW

Authors

  • Dr. J. Thulasiraman B.Sc., M.L., Assistant Professor, Law Wing D.D.E. Annamalai University

Keywords:

Taxation

Abstract

By groups of tax collection we just mean the attributes or characteristics which a decent expense framework ought to have. Indeed, standards of tax assessment are identified with the authoritative piece of a duty. Adam Smith originally conceived the standards or ordinances of tax assessment in 1776. Indeed, even in the 21st century, Smithian standards of tax assessment are connected by the cutting edge governments while forcing and gathering charges.

References

Canons of Taxation Enunciated By Adam Smith.pdf

adam Smith, The Wealth of Nations: A Translation into Modern English, ISR/Google Books, 2015. Book 5 (Government Finances: Public Expenditure, Taxation and Borrowing), pages 423, 429. Ebook ISBN 9780906321706

Samuelson, Paul A. "Diagrammatic Exposition of a Theory of Public Extpenditure" (PDF). University of California, Santa Barbara. Retrieved August 27, 2012.

"Erik Robert Lindahl". Encyclopædia Britannica. 1960-01-06. Retrieved 2012-08-27.

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Published

2020-05-30

How to Cite

Thulasiraman, D. J. (2020). CANON OF TAXATION - OVERVIEW. Innovative Research Thoughts, 6(5), 50–55. Retrieved from https://irt.shodhsagar.com/index.php/j/article/view/1012