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Keywords: 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
... and personal experiences of the world. After Smith, several individuals, committees, and reviews added their ideas to the principles of taxation. The question discussed in this paper is whether these principles formulated through the years are scientifically grounded. In order to ground the principles...
