Articles liés à Principles of Business Taxation

Principles of Business Taxation - Couverture souple

Pointon, John; Spratley, Derek

 
9780198772583: Principles of Business Taxation

Synopsis

An analysis of the effect of UK tax systems, and suggested alternatives, on business financial policy and decision-making. The authors begin with a discussion of the theoretical choice of alternative tax bases. A study is made of alternative systems of business taxation, including different inflation-adjusted tax systems. This is followed by an appraisal of the main UK taxes and a study of the effects of taxation on various business decisions. Attention is given to sole traders, partnerships, corporate status, financial policy, project appraisal, leasing and the fiscal implications of overseas operations.

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