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ISBN-10: 1789230985
ISBN-13: 9781789230987
Authors: Jolanta Iwin-Garzyńska
Author: BoD – Books on Demand
Publication Day: 2018-04-20
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… Spilker BC, Worsham Jr RG, Prawitt DF. Tax professionals' interpretations of ambiguity in compliance and planning … 9(2):287-306 James SR. A Dictionary of Taxation. 2nd ed. Cheltenham: Edward Elgar Publishing; 2012 Blackburn R, Carey P …
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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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