Preface

Chapter 8 **The Right to Water and Hydric Injustice: A Study on the**

**in Japan 159** Koji Matsushita

**VI** Contents

**Section 3 Tax Policy and Tax System 191**

**Mexican Income Law 211**

Chapter 12 **Tax Practitioner Compliance 231**

**Characteristics 245**

Minjo Kang

**Industrial and Port Complex of Pecém-Ceará 139** João Alfredo Telles Melo, Talita de Fátima Pereira Furtado Montezuma and Geovana de Oliveira Patrício Marques

Chapter 9 **Current Status of and Problems with the Forest Inheritance Tax**

Chapter 10 **Keystones of Performing a Proper Tax Policy Design for Tax**

Chapter 11 **A Model for Estimating the Number of Taxpayer That Fullfill**

**Persons Who Are Not Tax Payers Yet? 193** Fatih Saraçoğlu, Eren Çaşkurlu and Elif Pürsünlerli

Chapter 13 **Local Governments' Tax Burden in Brazil: Evolution and**

**(Un)Constitutionality of Tax Benefits to the Hydro-Intensive**

**Compliance: Does Perception of Tax Compliance Develop in**

Sergio Lagunas-Puls, Julio Ramírez-Pacheco and Juan Boggio

Angela Penalva dos Santos and Kleber Pacheco de Castro

Taxes are a constant part of life for every company and a constant element of economics, finance, and financial law. Any changes observed in the science and theory also apply to the importance and position of taxes in the practice of corporate finance, public finance, and economic growth. Beside this, a new meaning of taxes in the economies of countries in the world and the European Union is introduced.

Taxes will always introduce risks and uncertainties in business, due to the high volatility and uncertainty of tax law. Moreover, being a category that affects the economic growth, they cause disturbances in stability and welfare of the state. Therefore, while considering the essence of taxes in a country, one should not consider this category in isolation from corpo‐ rate finance and social welfare. Two things are certain in the world: death and taxes.

Tax is a specific financial category, resulting from the characteristics of financial phenom‐ ena, and it shows the specificity of every country in the world. The specificity of taxes lies primarily in the fact that it determines the wealth of nations and economic development. Tax system is related to the wealth of the whole nation. Tax is a category that has a destruc‐ tive effect on economic growth.

The views of A. Smith contained in The Wealth of Nations, which indicates the relationship between an individual's and the nation's wealth and the state tax policy are worth quoting. A. Smith draws attention to the many differences between the interests of an individual and of the state and to the search for a compromise in fiscal policy.

This book presents an introductory overview of taxes and taxation trends in the world and European Union. Moreover, this book also provides a comprehensive account on economic growth, social policy and social welfare, and the importance of taxes in the corporate finance and tax harmonization in the EU.

This book will be beneficial for the graduate students, teachers, and researchers in econom‐ ics, finance, public finance, corporate finance, and tax law and in the practice.

The book comprises a total of 13 chapters from multiple contributors around the world, in‐ cluding Poland, Lithuania, Slovakia, , Nigeria, the UK, Republic of Korea, Turkey, Brazil, Japan, and México. We are grateful to all the contributors and leading experts for the sub‐ mission of their stimulating and inclusive chapters in the preparation of the edited volume to bring the book on taxes and taxations into the world. We offer our special thanks and appreciation to Ms. Romina Skomersic, Publishing Process Manager, for her encouragement and help in bringing out the book in the present form.

> **Prof. dr hab. Jolanta Iwin-Garzyńska** Department of Corporate Finance and Taxation

> > Faculty of Economics and Management University of Szczecin, Poland

**Section 1**

**Corporate Tax**

**Section 1**
