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To elucidate the origins of taxation power and its emergence is inherently intertwined with the genesis of the state itself. The power to tax constitutes an integral component of state power and represents an extension of state politics. This chapter delineates the conceptual boundaries between direct and indirect taxation while examining tax incidence mechanisms through international political economy frameworks.

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Direct Taxes, Indirect Taxes, and Tax Sovereignty: Theoretical Foundations and Incidence Dynamics

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  • 发表日期：

    2026年

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  • Jie Zhang

摘要

To elucidate the origins of taxation power and its emergence is inherently intertwined with the genesis of the state itself. The power to tax constitutes an integral component of state power and represents an extension of state politics. This chapter delineates the conceptual boundaries between direct and indirect taxation while examining tax incidence mechanisms through international political economy frameworks.