Free PDF Taxpayers Rights: Theory, Origin, and Implementation (International Taxation)By Duncan Bentley

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Taxpayers Rights: Theory, Origin, and Implementation (International Taxation)By Duncan Bentley

Free PDF Taxpayers Rights: Theory, Origin, and Implementation (International Taxation)By Duncan Bentley

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** Winner of the European Academic Tax Thesis Award**

No government can be sustained without the ability to tax its citizens. Democratic societies typically guarantee, in varying forms and degrees, a basic set of taxpayer rights. These rights are essential in establishing an effective and reasonable taxation process. Author Duncan Bentley’s work argues that it is timely and beneficial to articulate a Model of taxpayers’ rights as a guide to best practice in tax administration. It first finds a rationale for a Model in legal and rights theory and concludes that a Model is necessary, timely and a realistic option in the context of current developments in tax administration. Next, it articulates the principles that should underlie any Model. These are drawn from traditional analysis of tax systems and refined to provide a standard approach and interpretation. It is noted that the content of any Model will be determined in part by the approach taken to its interpretation. A classification of taxpayers’ rights in the context of the type of enforcement underlying the rights provides the basis for a detailed analysis of enforcement mechanisms. The analysis is conducted in the light of recent developments in the application of constitutional law and alternative dispute resolution theory. The lion’s share of this work comprises a detailed analysis and articulation of the primary and secondary legal and administrative rights that should be available to taxpayers in conjunction with a comprehensive framework of principles of good governance and good practice. A wide-ranging comparative analysis and synthesis of the substantial available literature in both law and other disciplines provides support for the articulation of a Model of taxpayers’ rights. The Model is appropriate for use as a guide to best practice in tax administration. Professor Bentley’s book effectively tackles a host of important issues.

• The theory and framework of taxpayers’ rights to provide support and reassurance for particular approaches to tax administration design;
• the updated principles for analysis of any tax system;
• the classification of taxpayers’ rights so that they can understand why much tax administration and procedure operates in the way it does;
• the design of legislative mechanisms to assist in the design and drafting of tax administration;
• the design and implementation of dispute resolution systems in tax administration;
• specific detail on the powers and duties of tax administrators and how they should be exercised;
• the design and implementation of taxpayers’ charters and other guidelines on taxpayers’ rights;
• specific detail on the rules and procedures in tax administration, relating in any way to taxpayers’ rights, and how they should be applied;
• and a clear and articulated standard of best practice in tax administration and governance for quality assurance purposes.

In sum, this work will address a number of important issues faced by international tax professionals - including government officials, academics, and practitioners - in a way that is both instructive and constructive.

• Sales Rank: #6229939 in Books
• Published on: 2007-10-09
• Original language: English
• Number of items: 1
• Dimensions: 9.21" h x 1.06" w x 6.14" l, 1.90 pounds
• Binding: Hardcover
• 492 pages

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Taxpayers Rights: Theory, Origin, and Implementation (International Taxation)By Duncan Bentley PDF

Taxpayers Rights: Theory, Origin, and Implementation (International Taxation)By Duncan Bentley PDF

Taxpayers Rights: Theory, Origin, and Implementation (International Taxation)By Duncan Bentley PDF

Taxpayers Rights: Theory, Origin, and Implementation (International Taxation)By Duncan Bentley PDF

Free PDF Temples of the African Gods

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Temples of the African Gods

Free PDF Temples of the African Gods

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This is a scientific expose that will shatter our knowledge of ancient human history. Scholars have told us that the first civilisation on Earth emerged in a land called Sumer some 6000 years ago. New archaeological and scientific discoveries made by Michael Tellinger, Johan Heine and a team of leading scientists, show that the Sumerians and even the Egyptians inherited all their knowledge from an earlier civilisation that lived at the southern tip of Africa more than 200,000 years ago...mining gold. These were also the people who carved the first Horus bird, the first Sphinx, built the first pyramids and built an accurate stone calendar right in the heart of it all. "Adam's Calendar" is the flagship among millions of circular stone ruins, ancient roads, agricultural terraces and thousands of ancient mines, left behind by a vanished civilisation which we now call the First People. They carved detailed images into the hardest rock, worshipped the sun, and are the first to carve an image of the Egyptian Ankh - key of life and universal knowledge, 200,000 years before the Egyptians came to light. This book graphically exposes these discoveries and will be the catalyst for rewriting our ancient human history. The book is a continuation of Tellinger's previous books "Slave Species of God" and "Adam's Calendar" which have become favourites with readers in over 20 countries.

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Product details

Hardcover: 176 pages

Publisher: Apg Sales & Fulfillment; 1 edition (April 1, 2010)

Language: English

ISBN-10: 192015308X

ISBN-13: 978-1920153083

Product Dimensions:

9.5 x 1 x 10.2 inches

Shipping Weight: 2 pounds (View shipping rates and policies)

Average Customer Review:

4.3 out of 5 stars

15 customer reviews

Amazon Best Sellers Rank:

#490,293 in Books (See Top 100 in Books)

Surprisingly well presented hard cover coffee table book loaded page after page with excellent photos like that seen on the cover. The premise is that these African stone circles date back well over 100,000yrs constituting to the authors evidence of the Sumerian Annunaki god's human gold mining settlement outlined in previous works by noted ancient astronaut theorist Zecharia Sitchin. They further surmise the circles were made to take advantage of the Earth's natural energy lines for various purposes and that many may have astronomical significance. They also make note of long tracks of stacked stone parallel lines, or roads, leading from the circles (which they relate to sluicing gates for metal refinery) as well as what appears to be large tracts of agricultural terracing found on many hillsides.It is safe to say this is not a scholarly work, and is best described as a picture book, so if you are looking for hard facts or even a well thought out hypothesis in any direction you will certainly be left wanting. Speculative leaps are often made in their interpretation of stone blocks as "statues" or odd shaped rocks as "tools", but nevertheless they are intriguing as possibly being man-made objects of such age whatever their purpose. One particularly disappointing segment is that they picture what they assert must be pyramids, but do not make any further investigation and only view them from afar. It is unfortunate they did not take the time to pursue these "pyramids" in greater detail if only to verify or rule out a possible man-made origin because they are definitely pyramid shaped curiously isolated on a large flat plain. One thing curious to me about these stone circles, not noted by the authors, is that the concentric nature of their construction bears a striking similarity to the megalithic ruins found on Malta.Regardless of their theories and lack of hard data, it is obvious they have well documented, if only with pictures, a bonafide historical anomaly desperately worthy of further investigation. What is clear by these photos is that a massive interconnected culture, a veritable metropolis, once existed in South Africa that would appear to pre-date any known civilization by tens of thousands of years. While some of the stone structures may have a more recent origin, if only from late comers refurbishing an existing site for other purposes, it is obvious that the greater part of these ruins are hoary with age well beyond the time frame of any known locally attributable culture. In the area and greater South Africa in general, there are indeed ancient mines dating back by some estimates as much as 100,000yrs with the great mystery, among other things, being obviously who could possibly have been responsible for such things in remote antiquity. If the stone structures they have photographed are any indication, they may have found the answer. Overall, disappointing as a read, but worth every penny for the pictures.

This book has information and beautiful photographs of ruins you have probably never heard about. You see the grass huts that these people are living in today, but never are told about the ruins from the civilization that existed there many thousands of years ago. This book is thought provoking to say the least !

This is the first book I've bought by Michael Tellinger. Lots of wonderful pictures. Food for thought about the origins of humanity and first civilization on Earth. Talks about Adam's Calendar, free energy, gold mining, and other things that seem to confirm the truth in the ancient Sumerian tales.

Michael Tellinger has made the astonishing discovery of the Anunnaki gold mines in Africa. If you have read Zecharia Sitchin's many books about the Anunnaki you will be amazed and delighted by the actual photos of their mines. Here is living proof that they existed on planet Earth 250,000 years ago. An exciting book to treasure.Janice RobertsonAstoria. Oregon.

wonderful research book , amazing information. Photos are outstanding. Highly recommend this book especially to students. It opens a whole new world of knowledge.

Excellent

What more info will tomorrow bring? Fascinating read

Great Item!!!!

Temples of the African Gods PDF
Temples of the African Gods EPub
Temples of the African Gods Doc
Temples of the African Gods iBooks
Temples of the African Gods rtf
Temples of the African Gods Mobipocket
Temples of the African Gods Kindle

Temples of the African Gods PDF

Temples of the African Gods PDF

Temples of the African Gods PDF

Temples of the African Gods PDF