Open access peer-reviewed Edited Volume

Taxes and Taxation Trends

Edited by Jolanta Iwin-Garzyńska

University of Szczecin, Poland

Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced. Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corporate finance and social welfare. Two things are certain in the world: death and taxes.

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Taxes and Taxation TrendsEdited by Jolanta Iwin-Garzyńska

Published: April 20th 2018

DOI: 10.5772/66617

ISBN: 978-1-78923-099-4

Print ISBN: 978-1-78923-098-7

eBook (PDF) ISBN: 978-1-83881-267-6

Copyright year: 2018

Books open for chapter submissions

5096 Total Chapter Downloads

1 Crossref Citations

chaptersDownloads

Open access peer-reviewed

1. Base of Corporate Income Tax and the EU Concept

By Jolanta Iwin-Garzyńska

260

Open access peer-reviewed

2. International Aspects of Corporate Income Taxes and Associated Distortions

By Liucija Birskyte and Gintare Giriuniene

333

Open access peer-reviewed

3. Taxes and Their Impact on the Business Sector in Slovakia

By Katarina Teplicka

241

Open access peer-reviewed

4. Taxation and Economic Growth in a Resource-Rich Country: The Case of Nigeria

By Ojijo Odhiambo and Oluwatosin Olushola

1417

Open access peer-reviewed

5. UK Taxes and Tax Revenues: Composition and Trends

By Zara Ghodsi and Allan Webster

439

Open access peer-reviewed

6. How Does a Welfare State achieves Fiscal Sustainability? A Study of the Impact of Tax Equity

By Ko Hyejin

391

Open access peer-reviewed

7. Optimal Taxation of Consumption in the Scope of Changing

By Deniz Aytaç

255

Open access peer-reviewed

8. The Right to Water and Hydric Injustice: A Study on the (Un)Constitutionality of Tax Benefits to the Hydro-Intensive Industrial and Port Complex of Pecém-Ceará

By João Alfredo Telles Melo, Talita de Fátima Pereira Furtado Montezuma and Geovana de Oliveira Patrício Marques

238

Open access peer-reviewed

9. Current Status of and Problems with the Forest Inheritance Tax in Japan

By Koji Matsushita

242

Open access peer-reviewed

10. Keystones of Performing a Proper Tax Policy Design for Tax Compliance: Does Perception of Tax Compliance Develop in Persons Who Are Not Tax Payers Yet?

By Fatih Saraçoğlu, Eren Çaşkurlu and Elif Pürsünlerli

252

Open access peer-reviewed

11. A Model for Estimating the Number of Taxpayer That Fullfill Mexican Income Law

By Sergio Lagunas-Puls, Julio Ramírez-Pacheco and Juan Boggio

241

Open access peer-reviewed

12. Tax Practitioner Compliance

By Minjo Kang

538

Open access peer-reviewed

13. Local Governments’ Tax Burden in Brazil: Evolution and Characteristics

By Angela Penalva dos Santos and Kleber Pacheco de Castro

249

Edited Volume and chapters are indexed in

  • Worldcat
  • OpenAIRE
  • Google Scholar
  • AZ ebsco
  • Base
  • CNKI

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