Principles of an optimal tax system, Managerial Economics

PRINCIPLES OF AN OPTIMAL TAX  SYSTEM

When taxes are imposed certain conditions must be fulfilled.  These conditions are known as Principles or canons of taxation. According to Adam Smith who first studied the principles of taxation, these are equity, certainty, economy and convenience.

Posted Date: 11/30/2012 3:05:14 AM | Location : United States







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