Business Law: Taxation Law

This guide is specifically designed for students studying the legal aspects of business, management and accounting. It contains resources about case law, legislation and the legal environment in which businesses operate.

Browsing the shelves

336.2  Taxes and Taxation
343.9404  Tax law – Australia
364.133  Tax evasion

 

Introduction

Tax

"A compulsory contribution payable to a national, regional or local government to pay for its activities and works.  A tax in Australia is invariably a sum of money assessed as payable by a particular individual or other entity in accordance with the relevant legislation" (Mann, 2017, p. 870).

Mann, T. (2017). Australian law dictionary (3rd ed.). South Melbourne, Victoria, Australia: Oxford University Press. 

"A compulsory contribution to the state's funds. It is levied either directly on the taxpayer by means of income tax, capital gains tax, inheritance tax, and corporation tax; or indirectly through tax on purchases of goods and services (see value-added tax) and through various kinds of duty, e.g. road tax, stamp duty, and duties on betting and gaming" (Law & Martin, 2013). 

Law, J., & Martin, E. A. (2013). A Dictionary of Law. Oxford: Oxford University Press.