Book contents
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- 1 Introduction
- 2 Tax and Government
- 3 The Budget
- 4 Tax Principles
- Part II Tax Law in Context
- Part III The Tax State in the Global Digital Era
- References
- Index
4 - Tax Principles
from Part I - Principles and Concepts
Published online by Cambridge University Press: 01 September 2022
Book contents
- Tax and Government in the Twenty-First Century
- Law in Context
- Tax and Government in the Twenty-First Century
- Copyright page
- Epigraph
- Contents
- Figures
- Tables
- Boxes
- Acknowledgements
- Acronyms
- Part I Principles and Concepts
- 1 Introduction
- 2 Tax and Government
- 3 The Budget
- 4 Tax Principles
- Part II Tax Law in Context
- Part III The Tax State in the Global Digital Era
- References
- Index
Summary
Tax policy refers almost universally to principles of equity, efficiency and simplicity, with modifications in definition and emphasis in different contexts.1 These three principles originate in four Maxims of taxation developed by Adam Smith early in the era of the tax state: equity, certainty, convenience and efficiency.
- Type
- Chapter
- Information
- Tax and Government in the 21st Century , pp. 75 - 110Publisher: Cambridge University PressPrint publication year: 2022