[Download] ~ Theory and Practice in Tax Administration. ~ by Virginia Tax Review ~ Book PDF Kindle ePub Free
eBook details
- Title: Theory and Practice in Tax Administration.
- Author : Virginia Tax Review
- Release Date : January 22, 2009
- Genre: Industries & Professions,Books,Business & Personal Finance,
- Pages : * pages
- Size : 357 KB
Description
"In theory, there is no difference between theory and practice. But, in practice, there is." (1) Good articles deserve to be read. Great ones deserve to be re-read. What Mortimer Caplin wrote some forty-five years ago deserves our renewed attention for the value it adds to the theory of tax administration. The insights and observations of a subtle intellect about his experience as Commissioner of the Internal Revenue Service (Service) help keep theory properly connected to the context in which it must be applied. This article will illustrate how several of Commissioner Caplin's comments from 1964 continue to inform both the theory and practice of tax administration today.