This page has lecture notes to Taxes And Business
Strategy and covers a range of topics related to tax planning, compensation,
corporate formation, and international taxation. It provides an introduction to
the role of taxes in business and presents a framework for tax planning. It also
covers implicit taxes and clienteles, organizational form, and non-tax costs.
Marginal tax rates, compensation, and corporate formation are also discussed,
along with capital structure, taxable and tax-free acquisitions, divestitures,
and miscellaneous topics. The course aims to equip students with the knowledge
and skills necessary to understand the impact of taxes on business decisions and
to develop effective tax planning strategies.
Author(s): Prof. George Plesko, Massachusetts
Institute of Technology
This note provides a basic framework of
public finance at the microeconomic level, starting from a general theory of
taxation on commodity, income and corporate profits and then extending issues of
tax evasion and compliance, and tax reform. Topics covered includes: Commodity
Taxation, Individual Income Taxation, Corporate Taxation, Capital Income
Taxation, Inheritance and Gift Taxation, Tax Compliance and Evasion, Tax
Reform.
Traditional finance and other business courses notes analyze a
broad spectrum of factors affecting business decision-making but typically give
little systematic consideration to the role of taxes. In contrast, traditional
tax accounting course note concentrate on administrative issues while ignoring
the richness of the context in which tax factors operate. The objective of this
note is to bridge this gap by providing a framework for recognizing tax planning
opportunities and applying basic principles of tax strategy.
This book covers the
following topics: An Introduction to Taxation, Salary Income, Perquisites
Allowances, Overview of Income from House Property, Overview of Capital Gains,
Deductions under VIA, Tax Rebate Relief, Permanent Account Number, Taxability
of Retirement Benefits, Pensioners, Senior Citizens Taxation of Expatriates,
Income tax on Fringe Benefits and Some relevant Case laws.
This guide covers the following topics: Filing and Paying Business
Taxes, Accounting Periods and Methods, Dispositions of Business Property,
General Business Credits, Business Income, How To Figure Cost of Goods Sold,
Figuring Gross Profit, Business Expenses, Self-Employment (SE) Tax and Your
Rights as a Taxpayer.
Author(s): Department of the Treasury, Internal Revenue
Service