The relevance of taxation principles to tax reform

Chester, Karen Robyn. (1986). The relevance of taxation principles to tax reform Honours Thesis, School of Economics, The University of Queensland.

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Author Chester, Karen Robyn.
Thesis Title The relevance of taxation principles to tax reform
School, Centre or Institute School of Economics
Institution The University of Queensland
Publication date 1986
Thesis type Honours Thesis
Total pages 100
Language eng
Subjects 14 Economics
Formatted abstract
“If we at-e interested in reform and yet do not provide our leaders with the methodology to achieve that reform, which will take into account not only the objectives of growth but all those other objectives that politics and the successful functioning of our society and the way of life forces them to take into account, we are limited in the extent of criticism that we can justifiably bring to bear on them.”

This thesis formulates a theoretical framework, the T-DH Integration, from which the relevance of the principles of taxation can be assessed. It is based on the teleological approach and the dynamic hierarchy. The analysis preempting the T-DH Integration questions the validity of a definitive answer to whether the principles of taxation are relevant, per sea Instead the Integration, proposed in this thesis, provides the means from which the principles can be assessed, anew, for a current tax reform proposal.

Document type: Thesis
Collection: UQ Theses (non-RHD) - UQ staff and students only
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Created: Tue, 30 Nov 2010, 07:53:49 EST by Ning Jing on behalf of The University of Queensland Library