**TAXES AND TAXATION TRENDS**

Edited by **Jolanta Iwin-Garzyńska**

#### **Taxes and Taxation Trends**

http://dx.doi.org/10.5772/66617 Edited by Jolanta Iwin-Garzyńska

#### **Contributors**

Jolanta Iwin-Garzyńska, Ojijo Odhiambo, Oluwatosin Olushola, Allan Webster, Zara Ghodsi, Koji Matsushita, Deniz Aytaç, Hyejin Ko, Eren Caskurlu, Fatih Saraçoğlu, Elif Pürsünlerli, Julio Ramirez-Pacheco, Sergio Lagunas-Puls, Juan Boggio, Minjo Kang, Katarina Teplicka, Liucija Birskyte, Gintare Giriuniene, Kleber Castro, Angela Santos, Geovana Marques, Talita Montezuma, João Alfredo Telles Melo

#### **© The Editor(s) and the Author(s) 2018**

The rights of the editor(s) and the author(s) have been asserted in accordance with the Copyright, Designs and Patents Act 1988. All rights to the book as a whole are reserved by INTECHOPEN LIMITED. The book as a whole (compilation) cannot be reproduced, distributed or used for commercial or non-commercial purposes without INTECHOPEN LIMITED's written permission. Enquiries concerning the use of the book should be directed to INTECHOPEN LIMITED rights and permissions department (permissions@intechopen.com). Violations are liable to prosecution under the governing Copyright Law.

Individual chapters of this publication are distributed under the terms of the Creative Commons Attribution 3.0 Unported License which permits commercial use, distribution and reproduction of the individual chapters, provided the original author(s) and source publication are appropriately acknowledged. If so indicated, certain images may not be included under the Creative Commons license. In such cases users will need to obtain permission from the license holder to reproduce the material. More details and guidelines concerning content reuse and adaptation can be foundat http://www.intechopen.com/copyright-policy.html.

#### **Notice**

Statements and opinions expressed in the chapters are these of the individual contributors and not necessarily those of the editors or publisher. No responsibility is accepted for the accuracy of information contained in the published chapters. The publisher assumes no responsibility for any damage or injury to persons or property arising out of the use of any materials, instructions, methods or ideas contained in the book.

First published in London, United Kingdom, 2018 by IntechOpen eBook (PDF) Published by IntechOpen, 2019 IntechOpen is the global imprint of INTECHOPEN LIMITED, registered in England and Wales, registration number: 11086078, The Shard, 25th floor, 32 London Bridge Street London, SE19SG – United Kingdom Printed in Croatia

British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library

Additional hard and PDF copies can be obtained from orders@intechopen.com

Taxes and Taxation Trends Edited by Jolanta Iwin-Garzyńska p. cm. Print ISBN 978-1-78923-098-7 Online ISBN 978-1-78923-099-4 eBook (PDF) ISBN 978-1-83881-267-6
