Basics and Principles of Taxation - Mikelashvili, Merab
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The notion of tax has been transforming through centuries and it will continue to do so, because on evolutionary level, it changes with respect to public, political, economic and social changes. Getting to know the world and some distinct aspects of it, is the continuous way of deepening the knowledge, which explains the transformation and evolution of tax theories, as long as the base of it is deep. Along with development of finances, tax is defined as expense, payment, price; so, the authors of definition give different roles to taxes.

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Produktbeschreibung
The notion of tax has been transforming through centuries and it will continue to do so, because on evolutionary level, it changes with respect to public, political, economic and social changes. Getting to know the world and some distinct aspects of it, is the continuous way of deepening the knowledge, which explains the transformation and evolution of tax theories, as long as the base of it is deep. Along with development of finances, tax is defined as expense, payment, price; so, the authors of definition give different roles to taxes.
Autorenporträt
Merab MikelashviliProfessor, Doutor em Economia, Diretor dos programas de "Administração de Empresas" na Universidade Técnica da Geórgia e autor de mais de 60 trabalhos científicos.Tamar Khinikadze-GvaramiaProfessora, doutorada em Gestão de Empresas na Universidade Técnica da Geórgia, investigadora em empreendedorismo social e autora de mais de 30 trabalhos científicos.