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Taxation Principles and Concepts

In: Taxation in Finance and Accounting

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  • Joaquim Miranda Sarmento

    (Universidade de Lisboa)

Abstract

This chapter describes the main principles and concepts of taxation. It discusses the definition of taxation and taxes, the main characteristics of a tax system, and the sources of tax legislation. The classification of taxes, taxable events, and the application of taxes on time and the respective jurisdiction, as well as tax enforcement, are also discussed. In addition, several issues specifically related to the structure of taxes are also analyzed, namely: the incidence of the tax, tax exemptions, as well as the concept of taxpayers, tax period, the tax base, and the amount of tax and tax rates. With regard to government, this chapter examines tax expenditures, tax avoidance and evasion, and the tax gap, as well as tax administration and administrative tax procedures. The issue of tax competition and, on the contrary, tax harmonization are discussed, mainly at the OECD and the EU level. The topic of environmental taxes is also covered. Finally, we also analyze the basis of the relationship between ethics and taxation.

Suggested Citation

  • Joaquim Miranda Sarmento, 2023. "Taxation Principles and Concepts," Springer Texts in Business and Economics, in: Taxation in Finance and Accounting, chapter 2, pages 9-38, Springer.
    • Handle: RePEc:spr:sptchp:978-3-031-22097-5_2
    DOI: 10.1007/978-3-031-22097-5_2
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