Principles of a Good Tax System principles of taxation are also called the canons of taxation. They describe the qualities that a good tax system ...

Taxation is essential for governments to fund essential services, maintain infrastructure and drive development. Adam Smith's four canons of taxation—equity, certainty, convenience, and efficiency, as ...

SINCE the assumption of Zacch Adedeji to office as the Chairman of the Federal Inland Revenue Service, FIRS, I have followed keenly his enunciation of his principles of taxation, which, to my mind, ...

Taxation is not just about the technicalities of tax law. The LSE Tax Research Hub is committed to understanding tax through the principles that underlie it. This approach includes studying how taxes ...

The module covers the structure, principles, rules and application of a selection of taxes from a multi-jurisdictional and comparative perspective. In particular, the module looks at the taxation of ...

New Income Tax Bill 2025: The simplified Income Tax Bill, half the size of the 1961 Income Tax Act, seeks to achieve tax certainty by minimising the scope of litigation and fresh interpretation, said ...