Introduction

Joaquim Miranda Sarmento
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Joaquim Miranda Sarmento: Universidade de Lisboa

Chapter 1 in Taxation in Finance and Accounting, 2023, pp 1-7 from Springer

Abstract: Abstract This book is designed to be an introduction to taxation, particularly for readers in the field of Finance and Accounting. Taxation is part of everyone’s regular routine, as it affects individuals at both the personal and professional levels, as well as organizations and firms. Taxation is becoming more and more relevant. This chapter explains how governments around the world have been increasing their public expenditures over the last decades, especially in the OECD countries. This led to an increase in taxation revenues, but also in fiscal deficits, which thus led to higher levels of public debt. This chapter details how the book is organized and briefly describes the main objectives and topics of each of the chapters. The aim of the book is to cover almost all the relevant basics of taxation. Other books and materials should be consulted for further learning, and national-level learning of taxes, in particular, should be addressed to learn about specific issues regarding each tax.

Date: 2023
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DOI: 10.1007/978-3-031-22097-5_1

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