Tax Audit and Taxation in the Paradigm of ...

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Beschreibung

This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation ¿ flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners whowould like in-depth insights into these topics.

Über den Autor

Bistra Svetlozarova Nikolova is a Lecturer for taxation courses at the University of Economics in Varna, Bulgaria where she received her Ph.D. in accounting, control, and analysis of economic activities. She is an expert in the tax court and a certified mediator. Her research focuses not only on taxation, financial control, and audit but also on sustainable development, ethical standards, and anti-discrimination measures.

Zusammenfassung

Provides an integrated analysis of the tax systems in developing and developed countries

Explains the impact of corporate social responsibility and governance on business taxation

Discusses the impact of taxation on economic, social and environmental development

Inhaltsverzeichnis

Part 1: Contemporary Trends and Challenges of Tax Audit and Taxation.- Chapter 1. The Effective Tax Policy as a Goal and Realization.- Chapter 2. The Impact of the Concept of Corporate Social Responsibility and the Principles of Good Governance on Tax Audit and Taxation.- Chapter 3. Cross-border Tax Fraud as a Barrier to Sustainable Development.- Part 2: Opportunities for Improving the Tax System in Connection With Sustainable Development.- Chapter 4. Design of a Sustainable Tax System.- Chapter 5. Integrated Reports in the Field of Tax Control.- Chapter 6. Improving Prevention and Diagnostics in Tax Control.- Part 3: Sustainable Models for Tax Control and Taxation.- Chapter 7. Taxation for the Purposes of Sustainable Development.- Chapter 8. Strengthening the Integrity of the Tax Administration and Increasing Tax Morale.- Chapter 9. Modernization of Approaches in Tax Control.- Chapter 10. Increasing the Administrative Capacity in the Field of Tax Control.

Details

Erscheinungsjahr:	2023
Fachbereich:	Betriebswirtschaft
Genre:	Wirtschaft
Rubrik:	Recht & Wirtschaft
Medium:	Buch
Seiten:	232
Reihe:	Contributions to Management Science
Inhalt:	viii 222 S. 1 s/w Illustr. 10 farbige Illustr. 222 p. 11 illus. 10 illus. in color.
ISBN-13:	9783031321252
ISBN-10:	3031321251
Sprache:	Englisch
Ausstattung / Beilage:	HC runder Rücken kaschiert
Einband:	Gebunden
Autor:	Svetlozarova Nikolova, Bistra
Auflage:	2023
Hersteller:	Springer Nature Switzerland Springer International Publishing Contributions to Management Science
Maße:	241 x 160 x 19 mm
Von/Mit:	Bistra Svetlozarova Nikolova
Erscheinungsdatum:	23.06.2023
Gewicht:	0,518 kg

preigu-id: 126784290