Income tax law

The research stems from a problem of prevalence of tax evasion phenomenon from taxpayers and its negative and serious impacts resulting therefrom. The results of such negative and serious impacts are represented in a decrease tax revenue proceeds and the damages to the public treasury of the state, as well as the occurrence of evader taxpayers under the law and take the penalties and legal sanctions against them by the tax authority. For the purposes of this research, tax exemption can be perceived as those exemptions granted on the incomes of natural and moral taxpayers.

20p longtimenosee09 08-04-2024 0 0   Download

Continued part 1, part 2 of ebook "Benford’s law: Applications for forensic accounting, auditing, and fraud detection" provides readers with contents including: assessing conformity to benford’s law; examples of fraudulent data; fraudulent financial statements; madoff and other ponzi schemes; earth science and income tax applications; future directions and conclusions;...

182p mocthanhdao0210 19-11-2023 3 3   Download

Ebook "South-Western federal taxation - Essentials of taxation: Individuals and business entities (2016 edition)" provides a dynamic learning experience inside and outside of the classroom. Built with resources and tools that have been identified as the most important, our complete learning system provides options for students to achieve success.

994p loivantrinh 29-10-2023 6 2   Download

Ebook "Taxation and development - A comparative study" examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance.

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The research objects are the Law on Enterprise Income Tax, the Law on Value-Added Tax, decrees and circulars guiding these laws. The methods used in this study are: Desk Research and Theoretical Research. Results of this study show that the legal framework of tax incentives for startups is incomplete.

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Lecture Intermediate accounting - Chapter 16: Accounting for income taxes. In this chapter we explore the financial accounting and reporting standards for the effect of income taxes. The discussion defines and illustrates temporary differences, which are the basis for recognizing deferred tax assets and deferred tax liabilities, as well as permanent differences, which have no deferred tax consequences. You will learn how to adjust deferred tax assets and deferred tax liabilities when tax laws or rates change.

18p haojiubujain05 27-07-2023 2 2   Download

Ebook Income Tax Laws-I: Part 1 presents the following content: Income Tax: Basic Framework; Residential Status and Taxation; Tax Planning: An Introduction; Exemptions and Deductions – I; Exemptions and Deductions – II;...Please refer to the documentation for more details.

225p chankora 16-06-2023 3 2   Download

Ebook Income Tax Laws-I: Part 2 presents the following content: Income from House Property; Income under the Head Business and Profession; Tax Planning for Different Organisations; Computation of Taxable Income of Companies; Income under the Head Capital Gains;...Please refer to the documentation for more details.

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In this work, we simulate the impact of some government support measures on the development of small-scale power generation based on photovoltaics (PV). Models constructed based on the data on the development of PV in three states of the USA, -Alaska, Pennsylvania and Washington - the climatic and infrastructural conditions in which are close to the conditions of the Russian regions included in a single energy system.

10p partimesinhvien 13-05-2020 13 0   Download

Identify violations of Vietnamese tax laws by declaring corporate income tax obligations; identify factors affecting tax noncompliance of enterprises in declaring corporate income tax in accordance with Vietnamese tax law and mention some limitations of tax administration in Viet Nam; propose solutions to contribute to reducing the tax noncompliance of enterprises in declaring corporate income tax obligations under the legal framework of Vietnamese tax law.

35p dungmaithuy 18-09-2019 42 4   Download

Paragraph 17 of AS 22 requires that “Where an enterprise has unabsorbed depreciation or carry forward of losses under tax laws, deferred tax assets should be recognised only to the extent that there is virtual certainty supported by convincing evidence that sufficient future taxable income will be available against which such deferred tax assets can be realised”.

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After reading the material in this chapter, you should be able to: Identify the filing requirements for income tax returns and the statute of limitations for assessment; outline the IRS audit process, how returns are selected, the different types of audits, and what happens after the audit; evaluate the relative weights of the various tax law sources; describe the legislative process as it pertains to taxation;…

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After studying this chapter you will be able to: Describe the general requirements for deducting business expenses and identify common business deductions, apply the limitations on business deductions to distinguish between deductible and nondeductible business expenses, identify and explain special business deductions specifically permitted under the tax laws,...

30p shiwo_ding8 29-06-2019 21 0   Download

(bq) part 1 book "tax laws and practice" has contents: introduction and important definitions, basis of charge, scope of total income and residential status, incomes which do not form part of total income, computation of total income under various heads, deductions from gross total income,... and other contents.

472p bautroibinhyen20 06-03-2017 41 5   Download

DURING THE SUMMER of 1973, with Watergate unfolding and Willie Mays redefining the phrase “stick a fork in him,” my father was wavering between a new motorcyle and a single season ticket for the Celtics. The IRS had just given him a significant income tax refund of either $200 (the figure Dad remembers) or $600 (the figure my mother remembers). They both agree on one thing: Mom threatened to leave him if he bought the motorcycle.

476p bunmang_1 01-05-2013 64 5   Download

One way affluent households might respond to a tax increase is by working less, as they see a smaller return on each hour of work. Alternatively, since after-tax income would decline, households might work more to maintain their pre-law- change levels of consumption. The research on this question indicates that labor supply, particularly among men, is unresponsive to tax rates. While most studies do not focus specifically on affluent households, the few that do arrive at a similar conclusion.

10p trinhcaidat 19-04-2013 41 3   Download

The evidence does suggest that high-income households take tax increases into account in decisions about the timing of income and the form in which they receive income. For example, research on capital gains demonstrates that people may plan when they sell an asset if a pending law change will affect their taxes on income from the sale. Similarly, changes in the difference in tax rates between household and corporate income have been shown to produce shifts in the type of compensation taken by corporate executives and business owners....

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While the SEBI issued a further circular in 2010 stating that a consolidation or merger should not be seen as a change in the fundamental attributes of the surviving schemes if some conditions are met, the absence of an income-tax neutrality and the STT levy are dampeners which should be removed. It may be noted that tax laws do provide for such neutrality to shareholders in case of merger of companies.

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We interviewed experts to explain the growth of Luxembourg and Ireland. Tiny Luxembourg grew to be a European mutual fund hub, fueled by favorable bank secrecy and tax laws as well as its central location. The growth of Ireland (Dublin in particular) on the other hand, was driven by a tax advantage given to management companies and a highly educated labor force. In particular, until recently, fund management companies paid a tax of only 10% on their income (relative to a 32% corporate income tax in Ireland) and they were allowed extra deductions for rental...

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This book examines the coherent international tax regime that is embodied both in the tax treaty network and in domestic laws, and the way it forms a significant part of international law, both treaty-based and customary. The practical implication is that countries are not free to adopt any international tax rules they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time.

224p lyly_5 25-03-2013 58 12   Download