Catalog Content |
Emergence of Tax Law; Tax Law in the Legal System: Sources of tax law and interpretation; Basic principles of tax law; Taxation: Taxation and democracy, Legal limitations, Social welfare state and taxation, International limitations; Basic Concepts in Tax Law; Tax Obligation: Ability, Representation, Tax liability, Joint liability; Taxpayer Rights; Tax Administration and Tax Audit; Taxation Process: Characteristic of tax assessment, Notification, Periods; Termination of Tax Liability: Payment, Time limits, Set-off, Cancellation, Tax amnesty. |