| Description |
1 online resource (1270 p.) |
| Contents |
Intro -- New Zealand Taxation 2022 -- Principles, Cases and Questions -- Contributors -- Contributors -- Authors -- James Coleman -- Sam Davies -- Craig Elliffe -- Ranjana Gupta -- Alistair Hodson -- Andrew Maples -- Lisa Marriott -- Tony Marshall -- Lindsay Ng -- Frank Scrimgeour -- Andrew M C Smith -- Lin Mei Tan -- Acknowledgements -- Table of Contributors -- Table of Contributors -- User Information -- User Information -- Features -- Free Thomson Reuters ProView® eBook -- Thomson Reuters Technical Care -- New Zealand Taxation Casebook References -- Abbreviations -- Contents |
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1 The Tax Environment -- The Tax Environment -- 1.1 The Taxation Environment -- 1.1.1 Introduction -- 1.2 What is Taxation? -- 1.2.1 Derivation of the Word -- 1.2.2 The Meaning of Tax and Taxation -- 1.2.3 An Economist's View of Tax -- 1.2.4 Other Descriptions of Tax -- (1) Charge -- (2) Duty -- (3) Excise -- (4) Impost -- (5) Levy -- (6) Rates -- (7) Tariff -- 1.3 Forms of Taxes -- 1.3.1 Direct or Indirect Taxes -- 1.3.2 Tax Base -- 1.3.3 Tax Rates -- 1.3.4 OECD Classification of Taxes -- 1.4 Objectives of Taxation -- 1.4.1 The Three-fold Purpose of Taxation -- (1) Finance Expenditure |
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(2) Economic Goals -- (3) Social Objectives -- 1.4.2 The Economist's View -- 1.4.3 The Function of Government -- 1.5 Evaluating Taxes -- 1.5.1 Introduction -- 1.5.2 Principles of Good Taxation -- (1) Equity -- (2) Certainty -- (3) Convenience -- (4) Efficiency -- (5) Additional Factors of a Good Tax -- (6) The Tax Working Group -- He Ara Waiora -- (7) Conclusion -- 1.6 New Zealand Legal System -- 1.6.1 Sources of Law -- (1) Primary and Secondary Sources -- (2) Statute Law -- (3) Common Law -- (4) Regulation -- (5) Determinations -- (6) Binding Rulings |
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(7) Inland Revenue Policy and Interpretation Statements -- (8) Tax Information Bulletins and Inland Revenue Guides -- 1.6.2 Statutory Interpretation -- (1) Traditional Approaches to Interpretation -- (2) The Purposive Approach -- (3) Interpreting Tax Legislation -- (4) Structure of the ITA 2007 -- 1.6.3 The New Zealand Courts -- (1) Introduction -- (2) The Supreme Court and the Privy Council -- (3) The New Zealand Court of Appeal -- (4) The High Court -- (5) The District Court -- (6) The Taxation Review Authority -- (7) The Doctrine of Precedent -- 1.7 New Zealand Taxation |
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1.7.1 Tax Legislation -- (1) Income Tax Act 2007 -- (2) Tax Administration Act 1994 -- (3) Taxation Review Authorities Act 1994 -- (4) Goods and Services Tax Act 1985 -- (5) Other Revenue Acts -- 1.7.2 The Rewrite of the Income Tax Act -- 1.7.3 Overview of Primary New Zealand Taxes -- (1) Income Tax -- (2) Fringe Benefit Tax -- (3) Accident Compensation Insurance -- (4) Capital Gains Tax -- (5) Goods and Services Tax -- (6) Gift Duty -- (7) Other Taxes -- 1.8 Global Tax Issues -- 1.8.1 E-Commerce and the Challenge to Tax Systems -- (1) The Rise and Impact of E-Commerce |
| Summary |
New Zealand Taxation 2022, with free eBook, provides a topical analysis of all the major areas of taxation as they are applied in New Zealand. Its practical, uncomplicated approach makes this resource the ideal first point of reference for students and others seeking to understand the principles of laws of taxation |
| Notes |
Description based upon print version of record |
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(2) Inland Revenue Internet Services |
| Form |
Electronic book
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| ISBN |
9781990018664 |
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1990018661 |
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