Tax science
The control science devoted to the economic and jurisprudential knowledge branches that taxes have as their object. It is divided into:
- Tax law (as part of law )
- Public Finance (as part of economics )
- Business taxation (as part of general business administration )
Tax science can be described with 3 questions:
- Who deals with taxes?
- What is the prevailing method?
- And what is the best methodology for assessing complex tax systems ?