Tax audit and taxation in the paradigm of sustainable development the impact on economic, social and environmental development /

This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effec...

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Main Author: Svetlozarova Nikolova, Bistra,
Other Authors: SpringerLink (Online service)
Format: eBook
Language: English
Published: Cham : Springer, 2023.
Physical Description: 1 online resource (viii, 222 pages) : illustrations (some color).
Series: Contributions to management science.
Subjects:
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490 1 |a Contributions to management science,  |x 2197-716X. 
505 0 |a Part 1: Contemporary Trends and Challenges of Tax Audit and Taxation -- Chapter 1. The Effective Tax Policy as a Goal and Realization -- Chapter 2. The Impact of the Concept of Corporate Social Responsibility and the Principles of Good Governance on Tax Audit and Taxation -- Chapter 3. Cross-border Tax Fraud as a Barrier to Sustainable Development -- Part 2: Opportunities for Improving the Tax System in Connection With Sustainable Development -- Chapter 4. Design of a Sustainable Tax System -- Chapter 5. Integrated Reports in the Field of Tax Control -- Chapter 6. Improving Prevention and Diagnostics in Tax Control -- Part 3: Sustainable Models for Tax Control and Taxation -- Chapter 7. Taxation for the Purposes of Sustainable Development -- Chapter 8. Strengthening the Integrity of the Tax Administration and Increasing Tax Morale -- Chapter 9. Modernization of Approaches in Tax Control -- Chapter 10. Increasing the Administrative Capacity in the Field of Tax Control. 
520 |a This book discusses how taxation can contribute to a sustainable economic development. It analyses the role and functions of taxes and tax audits with special focus on sustainable development, considering not only the fiscal functions of taxes but also their economic, social, and environmental effects. The book sheds light on the impact of corporate social responsibility (CSR) on taxation and discusses principles of good governance in tax administration. The author also analyses the preconditions and indicators for cross-border tax fraud and the possibilities for counteraction. Furthermore, the book examines tax reliefs and rates, and how the different types of taxation -- flat, progressive, and regressive taxes, can impact economic, social, and environmental development. In the last section, the author discusses how to achieve economic, social, and environmental effects through taxation. This book will appeal not only to academics working in this field, but also to practitioners who would like in-depth insights into these topics. 
504 |a Includes bibliographical references. 
588 0 |a Online resource; title from PDF title page (SpringerLink, viewed June 26, 2023). 
650 0 |a Taxation. 
650 0 |a Tax auditing. 
650 0 |a Sustainable development. 
650 6 |a Impôt. 
650 6 |a Contrôle fiscal. 
650 6 |a Développement durable. 
650 7 |a sustainable development.  |2 aat. 
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650 7 |a Tax auditing.  |2 fast. 
650 7 |a Taxation.  |2 fast. 
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