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- W2890460551 abstract "ABSTRACT Taxation principles were applied as early as 4000 BC in Sumer. The formulation of recognized taxation principles commenced formally with Adam Smith in 1776. He called them the four maxims of taxation. The principles formulated by Smith were grounded in his observations and personal experiences of the world. After Smith, several individuals, committees, and reviews added their ideas to the principles of taxation. The question discussed in this paper is whether these principles formulated through the years are scientifically grounded. In order to ground the principles scientifically, three qualitative research methods were conducted. Method 1 is a thematic analysis of taxation history. Method 2 applies a qualitative research design called an Interactive Qualitative Analysis. Finally, Method 3 uses a single question in writing, sent to taxation experts from various countries. The question asked in Methods 2 and 3 is: What are the fundamental principles of taxation that are essential to taxation internationally as a discipline? The findings of the three research methods were triangulated in order to propose a set of six fundamental principles of taxation. The six proposed principles are: efficient and effective administration and communication; certain, neutral, understandable legislation; equity influencing different levels of society; taxpayers' duty to contribute to society versus the government's duty to strike a balance between taking too little and taking too much; benefits to the public through taxation; and change unwanted social behavior. JEL Classifications: H2; H3." @default.
- W2890460551 created "2018-09-27" @default.
- W2890460551 creator A5041808573 @default.
- W2890460551 date "2018-09-01" @default.
- W2890460551 modified "2023-09-26" @default.
- W2890460551 title "Constructing the Fundamental Principles of Taxation through Triangulation" @default.
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- W2890460551 doi "https://doi.org/10.2308/jltr-52190" @default.
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