Für diesen Artikel ist leider kein Bild verfügbar.

Taxing Culture

Towards a Theory of Tax Collection Law

Ann Mumford (Autor)

Buch | Softcover

332 Seiten

2017
Routledge (Verlag)
978-1-138-26736-7 (ISBN)

Artikel merken

The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.

Ann Mumford

Contents: Introduction; Ideology and Starting point, E.R.A. Seligman; Tax collection and enforcement in the modern US; Self-assessment and historical context; Self-assessment and incomprehensible tax laws; The Ramsay principle; Systems at work; Self-assessment: aftermath, and towards a theory of tax collection law; Bibliography; Index.

Erscheinungsdatum	16.06.2017
Reihe/Serie	Socio-Legal Studies
Verlagsort	London
Sprache	englisch
Maße	152 x 229 mm
Gewicht	610 g
Themenwelt	Recht / Steuern ► Allgemeines / Lexika
	Recht / Steuern ► Arbeits- / Sozialrecht ► Sozialrecht
	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
	Sozialwissenschaften ► Soziologie ► Spezielle Soziologien
ISBN-10	1-138-26736-8 / 1138267368
ISBN-13	978-1-138-26736-7 / 9781138267367
Zustand	Neuware