Principles of Taxation in the United States


Book Description

Taxation is a discipline that does not receive sufficient academic attention. It is typically viewed as a subset of law, accounting, public policy, economics, or finance. In this respect, most academic efforts in the field of taxation are shadowed by a mother discipline. There is currently an unprecedented need to approach tax pedagogy in a way that is independent of another discipline. This book caters to that real and unmet need in tax pedagogy. One of the book’s advantages is that it is not tied to a specific tax year and does not coddle the reader with volumes of time-sensitive information. In this book the tax year is never the focus, as the center stage is reserved for teaching the principles and skills necessary to independently find answers. The reader will learn to appreciate the complexity of the American tax system and will be endowed with the contextual understanding necessary to formulate educated opinions about how taxes work and, most importantly, why. Contrary to common belief, taxation in the United States has remained fairly stable for the last 100 years. This book uses the federal individual income tax as a vehicle to unveil the mechanics that make up the American tax system. This book is essential reading for students taking a first course in taxation, at the undergraduate or graduate level, as part of programs in accounting, law, public administration, or business at large.







Navy Comptroller Manual


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Popular Photography


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Navy Comptroller Manual


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Labour Law in Russia


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Russias transition towards a market economy in the early 1990s called for new approaches to the regulation of employment relations in the post-Soviet period in order to strike a balance between employers interests and employees rights in changed conditions. The adoption of the Labour Code of the Russian Federation (LC RF) in 2001 contributed to solving the issue only partly, as, in reality, it was passed as a compromise between different political forces, and consists of both provisions which can be implemented in the new context of the market economy and restrictions inherited from the planned economy. The recent and ever-changing socio-economic conditions, and the increasing complexity of the employer-employee relationship, which is a result of both globalization and technological progress, required the further development of Russian employment legislation. This resulted in substantial amendments being made to the original LC RF in 2006, with the majority of its provisions being profoundly revised. Nevertheless, a thorough analysis of the changes currently under way shows that many aspects concerning employment relations have still not been addressed sufficiently. The papers collected in the present volume of the ADAPT Labour Studies Book Series consider the recent developments of the legal regulation of employment relations as well as some closely related aspects from a historical and comparative perspective, in order to provide some insights into these issues and to examine current challenges.




Popular Photography


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The Gangs of New York


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