A Dictionary of Taxation, Second Edition
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A Dictionary of Taxation, Second Edition

  • Elgar original reference

Simon James

This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world.
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official error

Simon James

An error on the part of the revenue authority. Under certain circumstances some or all of the tax involved may be remitted.