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Keywords: fundamental principles of taxation
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Journal Articles
Constructing the Fundamental Principles of Taxation through Triangulation
Available to Purchase
The ATA Journal of Legal Tax Research (2018) 16 (2): 25–45.
Published: 01 September 2018
.... The question asked in Methods 2 and 3 is: What are the fundamental principles of taxation that are essential to taxation internationally as a discipline? The findings of the three research methods were triangulated in order to propose a set of six fundamental principles of taxation. The six proposed principles...
