CANON OF TAXATION - OVERVIEW
Keywords:
Standards of Taxation, Canon of EqualityAbstract
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.
