Taxation in finance and accounting: an introduction to theory and practice
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Cham
Springer
[2023]
|
| Schriftenreihe: | Springer texts in business and economics
|
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034077532&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | xix, 301 Seiten Illustrationen, Diagramme |
| ISBN: | 9783031220968 9783031220999 |
Internformat
MARC
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Datensatz im Suchindex
| _version_ | 1819330079979732992 |
|---|---|
| adam_text | Contents 1 Introduction................................................................................................... 1.1 Taxation............................................................................................... 1 1 2 Taxation Principles and Concepts............................................................ 2.1 The Definition of Taxation and Taxes............................................. 2.2 Characteristics of a Tax System........................................................ 2.3 Sources of Tax Law........................................................................... 2.4 Classifications of Taxes..................................................................... 2.5 Taxable Event..................................................................................... 2.6 Applying Taxes on Time................................................................... 2.7 Applying Taxes in Jurisdiction......................................................... 2.8 Tax Enforcement................................................................................ 2.9 Tax Incidence...................................................................................... 2.10 Tax Exemptions.................................................................................. 2.11 Taxpayers/Tax Persons...................................................................... 2.12 Tax Period and Tax Season............................................................... 2.13 Tax Base and Tax Amount................................................................ 2.14 Tax
Rates............................................................................................. 2.15 Tax Expenditures................................................................................ 2.16 Tax Avoidance and Tax Evasion...................................................... 2.17 Tax Gap............................................................................................... 2.18 Tax Administration............................................................................. 2.19 Administrative Tax Procedures......................................................... 2.20 Tax Competition................................................................................. 2.21 Tax Harmonization............................................................................. 2.22 Environmental Taxes.......................................................................... 2.23 Taxation and Ethics............................................................................ References...................................................................................................... 9 9 13 15 17 18 18 20 20 21 22 22 23 23 24 25 26 27 27 28 29 30 33 35 35 3 Taxation in Economics................................................................................. 3.1 Taxation on Demand and Supply..................................................... 3.2 Taxation and Labor Supply.............................................................. 3.3 Taxation and Efficiency.................................................................... 3.4 Macroeconomic Effects of
Taxation................................................ 39 39 47 49 50 xi
xii Contents 3.5 Fiscal Policy......................................................................................... 3.6 Revenues and Expenditures................................................................ 3.7 Deficit and Debt................................................................................... 3.8 Taxation and (In)Equality................................................................... 3.9 Taxation and Externalities................................................................... 3.10 Tax Effort............................................................................................. 3.11 Tax Expenditures................................................................................. References....................................................................................................... 52 54 60 63 65 66 70 71 4 Taxation in Accounting............................................................................... 4.1 Main Definitions................................................................................... 4.2 Taxes in the Balance Sheet and the P L.......................................... 4.3 Accounting for Corporate Tax............................................................ 4.4 Accounting for VAT............................................................................ 4.5 Deferred Tax Assets/Liabilities........................................................... References....................................................................................................... 75 75 76 79 80 81 84 5 Taxation in
Finance...................................................................................... 5.1 Main Definitions................................................................................. 5.2 Decisions on Taxes............................................................................. 5.3 Taxes and Costs.................................................................................. 5.4 Taxes and the Investment Decision.................................................. 5.5 Taxes and the Financing Decision.................................................... 5.6 Taxes and the Dividend Decision..................................................... References...................................................................................................... 87 87 88 91 92 93 106 110 6 Income Tax.................................................................................................... 6.1 Income T ax Definitions...................................................................... 6.2 Main Principles................................................................................... 6.3 Income Tax Structure.......................................................................... 6.4 Types of Income Tax Rates................................................................ 6.5 Exercises and Solutions...................................................................... References...................................................................................................... 113 113 113 117 118 123 124 7 Corporate
Tax............................................................................................... 7.1 Corporate Tax Definitions.................................................................. 7.2 Main Principles.................................................................................... 7.3 Corporate Tax Concepts—How the Tax Works?............................ 7.4 Income and Costs................................................................................ 7.5 Depreciation and Amortizations......................................................... 7.6 Grants (Subsidies)................................................................................ 7.8 Tax Losses Carryforward.................................................................... 7.9 Loan Interest Deduction and Limits.................................................. 7.10 Corporate Tax Rates............................................................................ 7.11 Corporate Tax Declarations and Payments....................................... 127 127 127 131 134 136 144 151 154 154 156
Contents xiii 7.12 Exercises and Solutions.................................................................... References...................................................................................................... 157 162 8 Tax Planning and Management................................................................ 8.1 The Concept of Tax Planning and Management........................... 8.2 Tax Avoidance and Tax Evasion.................................................... 8.3 Tax Benefits, Tax Credits, Tax Shelters, and Tax Incentives. . . 8.4 Tax Planning and M A.................................................................. 8.5 Depreciations and Tax Planning..................................................... 8.6 Tax Losses Are Carried Forward and Tax Planning....................... 8.7 Tax Planning of Depreciations and Tax Losses.............................. 8.8 Tax Planning on Investment Decisions............................................ 8.9 Tax Planning in Financing Decisions............................................... 8.10 Tax Planning in Dividend Decisions................................................ 8.11 Exercises and Solutions................................................................... References..................................................................................................... 165 165 172 175 179 181 185 187 192 194 194 195 205 9 Value-Added Tax......................................................................................... 9.1 The Main Concepts of
VAT............................................................ 9.2 VAT Exemptions............................................................................... 9.3 The VAT Charge and Deductions................................................... 9.4 VAT Declarations, Payment, and Regularization.......................... 9.5 VAT in the EU: Rules Regarding the Location of Operations. . . 9.6 VAT Evasion and Fraud................................................................... 9.7 The VAT Revenue Gap.................................................................... 9.8 VAT and Inequality.......................................................................... References...................................................................................................... 209 209 214 218 220 223 231 234 235 242 10 International Double Taxation.................................................................. 10.1 Main Concepts.................................................................................. 10.2 Double Taxation Agreements.......................................................... 10.3 Methods to Eliminate Double Taxation.......................................... References...................................................................................................... 245 245 246 248 250 11 Transfer Prices............................................................................................. 11.1 Main Concepts................................................................................... 11.2 The OECD
Model............................................................................. 11.3 Transfer Prices Methods................................................................... References...................................................................................................... 253 253 261 262 272 12 European Tax Harmonization................................................................... 12.1 Historical Background of EU Tax Harmonization......................... 12.2 VAT Harmonization.......................................................................... 12.3 Corporate Tax Harmonization and CCCTB................................... 12.4 Financial Transaction Tax................................................................ 12.4.1 The Main Concepts of FTTs............................................. 275 275 276 277 280 280
Contents xiv 12.4.2 How FTTs Potentially Operate?........................................ The Main Advantages and Disadvantages of FTTs....................... 12.5.1 The Main Literature on the Implementation of FTTs . . . 12.5.2 The Proposal of the European Union................................ 12.5.3 Tax Structure......................................................................... References....................................................................................................... 12.5 283 285 287 291 294 298
|
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| id | DE-604.BV048811611 |
| illustrated | Illustrated |
| indexdate | 2024-12-20T19:52:35Z |
| institution | BVB |
| isbn | 9783031220968 9783031220999 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-034077532 |
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| owner_facet | DE-M382 DE-355 DE-BY-UBR DE-473 DE-BY-UBG |
| physical | xix, 301 Seiten Illustrationen, Diagramme |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Springer |
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| spellingShingle | Sarmento, Joaquim Miranda 1978- Taxation in finance and accounting an introduction to theory and practice |
| title | Taxation in finance and accounting an introduction to theory and practice |
| title_auth | Taxation in finance and accounting an introduction to theory and practice |
| title_exact_search | Taxation in finance and accounting an introduction to theory and practice |
| title_full | Taxation in finance and accounting an introduction to theory and practice Joaquim Miranda Sarmento |
| title_fullStr | Taxation in finance and accounting an introduction to theory and practice Joaquim Miranda Sarmento |
| title_full_unstemmed | Taxation in finance and accounting an introduction to theory and practice Joaquim Miranda Sarmento |
| title_short | Taxation in finance and accounting |
| title_sort | taxation in finance and accounting an introduction to theory and practice |
| title_sub | an introduction to theory and practice |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=034077532&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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