Taxation Textbook

Basic theory of taxation. Prepare your tax exam here

Taxation Textbook Offline is a free learning application that will help you learn the basic knowledge of taxation. Taxation Textbook App is also an application that you can use offline and it's free. You can use the Taxation Textbook App as an alternative to the basic theory of taxation eBooks at your school or college.

What Is Taxation?

Taxation is a term for when a taxing authority, usually a government, levies or imposes a tax. The term "taxation" applies to all types of involuntary levies, from income to capital gains to estate taxes. Though taxation can be a noun or verb, it is usually referred to as an act; the resulting revenue is usually called "taxes."

Understanding Taxation

Taxation is differentiated from other forms of payment, such as market exchanges, in that taxation does not require consent and is not directly tied to any services rendered. The government compels taxation through an implicit or explicit threat of force. Taxation is legally different than extortion or a protection racket because the imposing institution is a government, not private actors.

Tax systems have varied considerably across jurisdictions and time. In most modern systems, taxation occurs on both physical assets, such as property and specific events, such as a sales transaction. The formulation of tax policies is one of the most critical and contentious issues in modern politics.

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