Taxation in Finance and Accounting: An Introduction to Theory and Practice

Acknowledgements
About the Book
Contents
About the Author
List of Figures
List of Tables
1: Introduction
	1.1 Taxation
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
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
	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
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
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
6: Income Tax
	6.1 Income Tax Definitions
	6.2 Main Principles
	6.3 Income Tax Structure
	6.4 Types of Income Tax Rates
	6.5 Exercises and Solutions
	References
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)
	7.7 Capital Gains
	7.8 Tax Losses Carryforward
	7.9 Loan Interest Deduction and Limits
	7.10 Corporate Tax Rates
	7.11 Corporate Tax Declarations and Payments
	7.12 Exercises and Solutions
	References
Untitled
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
Untitled
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
10: International Double Taxation
	10.1 Main Concepts
	10.2 Double Taxation Agreements
	10.3 Methods to Eliminate Double Taxation
	References
11: Transfer Prices
	11.1 Main Concepts
	11.2 The OECD Model
	11.3 Transfer Prices Methods
	References
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
		12.4.2 How FTTs Potentially Operate?
	12.5 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