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Tax Audit And Taxation In The Paradigm Of Sustainable Development(1st Edition)

Authors:

Bistra Svetlozarova Nikolova

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Book details

ISBN: 1799890678, 978-1799890676

Book publisher: Business Science Reference

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Book Summary: ?odern Tax Administration Should Function In Accordance With The Principles Of Good Governance And Implement The Goals Of Sustainable Development, Ensuring Healthy And Safe Working Conditions, Non-discrimination, Institutional Ethics, Fair Pay, Training And Development Of Employees, Satisfaction And Commitment Of Staff, Participation In Volunteer Programs, And More. Good Governance In The Tax Administration, As In Any Other Public Institution, Requires Compliance With The Principles Of: Rule Of Law, Efficiency And Effectiveness, Accountability, Sustainability And Long-term Orientation, Openness And Transparency, Human Rights, Ethical Conduct, Competence And Capacity, Responsiveness, Innovation And Openness To Change. However, These Universal Principles Of Good Governance Have Specifics In The Field Of Tax Administration, Which Will Be Studied In Detail In This Book. This Book Discusses How Modern Taxation Should Be Oriented Not Only To Achieve Fiscal, But Also To The Implementation Of Environmental, Economic And Social Functions, By Modeling The Tax System In Accordance With Sustainable Development To Meet The Needs Of Modern Life. It Will Explore Both Effective Tax Control And Taxation As A Precondition For Achieving The Goals Of Sustainable Development And The Tax System Itself As It Is Undergoing Transformation In Compliance With The Applied International And National Policies And Strategies, Connected With Sustainable Development.