Taxation

Authored by: Margaret Lamb , Lynne Oats

The Routledge Companion to Accounting History

Print publication date:  April  2020
Online publication date:  April  2020

Print ISBN: 9780815375869
eBook ISBN: 9781351238885
Adobe ISBN:

10.4324/9781351238885-29

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Abstract

The histories of taxation and accounting are intertwined. Taxation requires accounting to record the taking from those taxed and the giving to those on whose behalf tax is levied. Accounting becomes a matter of public concern and requires consistency, truth and fairness when tax appropriations occur in political systems where rulers are accountable to citizens.

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