PRINCIPLES OF TAXATION

Sep 10, 2012

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Purposes and Consequences of Government Finance. The method of financing government expenditures affect a number of important economic variables.The political equilibrium: the distribution of tax shares impacts voting choices. The overall market equilibrium and the efficiency with which resources

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PRINCIPLES OF TAXATION

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Principles of Taxation

Principles of Taxation. Chapter 4 Basic Maxims of Income Tax Planning. Objectives. Tax avoidance versus tax evasion Tax planning variables The Entity The Time Period The Jurisdiction The Character of Income Explicit and implicit taxes Tax law doctrines. Tax Avoidance.

772 views • 18 slides

Principles of Taxation

Principles of Taxation. Introduction and Chapter 1 Types of Taxes and the Jurisdictions that Use Them. Introduction to Students. Taxes as Business Costs - Maximize after-tax values - why is this different from tax minimization? Taxes as Household Expenditures - tax bite is 3 / 8 hours.

880 views • 17 slides

CCH Federal Taxation Basic Principles Chapter 3 Individual Taxation An Overview

CCH Federal Taxation Basic Principles Chapter 3 Individual Taxation An Overview. © 2003, CCH INCORPORATED 4025 W. Peterson Ave. Chicago, IL 60646-6085 800 248 3248 http://tax.cchgroup.com. Chapter 3 Exhibits. 1. Federal Tax Formula 2. Classification of Taxpayers

1.15k views • 42 slides

Principles of Taxation

Principles of Taxation. Chapter 5 Taxable Income from Business Operations. Objectives. Describe how taxable year relates to operating cycle. Explain realization and matching principles Cash versus accrual methods GAAP versus tax conservatism Book-tax income differences Constructive receipt

677 views • 27 slides

Principles of Taxation

Principles of Taxation. MGMT 932 Local Public Economics and Business Strategy Session 3: April 3, 2006 Professor Therese McGuire. These slides are for exclusive use in MGMT 932 at the Kellogg School of Management, Northwestern University.

800 views • 14 slides

Principles of Taxation

Principles of Taxation. Chapter 17 The Tax Compliance Process. Objectives. Late-filing and late-payment penalties Statute of limitations 3 types of IRS audits Negligence or civil fraud, criminal fraud penalties Trial and appeal courts Transferee liability and innocent spouse rule.

281 views • 15 slides

LUBS 3690 Principles of Taxation

LUBS 3690 Principles of Taxation. Key facts. Module leader: Dr Iain Clacher Teaching team: Iain, Cathy Myles and John Smith. So why should you take this module?. Key facts. Semester: 1 & 2 Credits: 20 Professional exemptions: Yes, but just for UK qualifications Pre-requisites:

380 views • 8 slides

Principles of Taxation

Principles of Taxation. Chapter 6 Property Acquisitions and Cost Recovery Deductions. Objectives. Expense versus capitalize. Define tax basis and adjusted basis. Show how leverage reduces the after-tax cost of assets. Compute cost of goods sold.

428 views • 25 slides

Principles of Taxation

Principles of Taxation. Chapter 6 Property Acquisitions and Cost Recovery Deductions. Objectives. Expense versus capitalize Define tax basis and adjusted basis. Show how leverage reduces the after-tax cost of assets. Compute cost of goods sold.

397 views • 25 slides

Principles of Taxation

Principles of Taxation. Chapter 12 Jurisdictional Issues in Business Taxation. Jurisdictional Issues. Nexus - the right to tax Apportionment Permanent establishment in foreign country Worldwide taxation and foreign tax credits Blending high and low tax income Branch versus subsidiary

512 views • 17 slides

Principles of Taxation

Principles of Taxation. Chapter 10 The Corporate Taxpayer. The Corporate Taxpayer. Schedule M-1 reconciliation Regular tax, credits, AMT Payment and filing requirements Double taxation Tax incidence Legal characteristics Dividends-received deduction. Corporation Legal Characteristics.

410 views • 20 slides

Topic 8 ： Taxation(1)- Positive Principles of Taxation

Topic 8 ： Taxation(1)- Positive Principles of Taxation. Taxes. The gov ernment levies taxes on many goods & services to raise revenue to pay for national defense, public schools, etc. The gov ernmen t can make buyers or sellers pay the tax.

696 views • 47 slides

Principles of Taxation

Principles of Taxation. Chapter 15 Investment and Personal Financial Planning. Objectives. business versus investment interest income tax deferral: insurance and annuities capital gains and losses investment interest expense passive losses estate and gift rules.

426 views • 30 slides

Principles of Taxation

Principles of Taxation. Chapter 10 The Corporate Taxpayer. The Corporate Taxpayer. Legal characteristics Dividends-received deduction Schedule M-1 reconciliation Regular tax, credits, AMT Payment and filing requirements Double taxation Tax incidence. Corporation Legal Characteristics.

397 views • 20 slides

Principles of Taxation

Principles of Taxation. Chapter 14 Compensation and Retirement Planning. Objectives. employees versus self-employed family compensation planning nontaxable employee fringe benefits stock options employee-related expenses qualified versus nonqualified retirement plans

450 views • 29 slides

WIRC of ICAI Principles of International Taxation Limitations & Possible Solutions

WIRC of ICAI Principles of International Taxation Limitations & Possible Solutions 23 rd December, 2006 Mumbai Rashmin Chandulal Sanghvi. Initial Design of a Motor Car- Remix of a Horse Carriage. FEMA Indian holding company – Foreign subsidiaries.

554 views • 37 slides

Principles of Taxation

Principles of Taxation. Chapter 9 Sole Proprietorships, Partnerships, and S Corporations. Objectives. Explain effect of sole proprietorship on individual tax return. Describe requirements for home office deductions. Compute FICA taxes and self-employment taxes.

305 views • 20 slides

Principles of Taxation

Principles of Taxation. Chapter 13 The Individual Tax Formula. Objectives. Filing status Computing taxable income Standard deduction versus itemized deductions Exemptions Tax rates Credits and AMT Payment and filing requirements. Filing Status - Married.

294 views • 15 slides

Principles of Taxation

Principles of Taxation. Chapter 13 The Individual Tax Formula. Objectives. filing status computing taxable income standard deduction versus itemized deductions exemptions tax rates credits and AMT payment and filing requirements. Filing Status - Married.

292 views • 15 slides

Principles of Taxation

Principles of Taxation. Chapter 16 Tax Consequences of Personal Activities. Objectives. taxable and nontaxable gratuitous receipts divorce, alimony, child support taxation of Social Security benefits itemized deductions for medical, taxes, charity casualty and theft

270 views • 15 slides

Principles of Taxation

Principles of Taxation. Chapter 16 Tax Consequences of Personal Activities. Objectives. Taxable and nontaxable gratuitous receipts Divorce, alimony, child support Taxation of Social Security benefits Itemized deductions for medical, taxes, charity Casualty and theft

276 views • 15 slides

Basic Principles of Taxation of US Corporations

Introduction to US Taxation of Mergers and Acquisitions Prof. Charlotte Crane Graduate Tax Program Northwestern University School of Law Chicago, Illinois. Shareholders. Corp. US Corp. F assets. US assets. Basic Principles of Taxation of US Corporations. Two levels of tax

1.64k views • 137 slides

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PRINCIPLES OF TAXATION

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Presentation Transcript

Principles of Taxation

Principles of Taxation

CCH Federal Taxation Basic Principles Chapter 3 Individual Taxation An Overview

Principles of Taxation

Principles of Taxation

Principles of Taxation

LUBS 3690 Principles of Taxation

Principles of Taxation

Principles of Taxation

Principles of Taxation

Principles of Taxation

Topic 8 ： Taxation(1)- Positive Principles of Taxation

Principles of Taxation

Principles of Taxation

Principles of Taxation

WIRC of ICAI Principles of International Taxation Limitations &amp; Possible Solutions

Principles of Taxation

Principles of Taxation

Principles of Taxation

Principles of Taxation

Principles of Taxation

Basic Principles of Taxation of US Corporations

WIRC of ICAI Principles of International Taxation Limitations & Possible Solutions