(Download) "The Tax System Design Under the Inflation/ Conception Du Systeme Fiscal Sous L'inflation (Report)" by Canadian Social Science ~ eBook PDF Kindle ePub Free
eBook details
- Title: The Tax System Design Under the Inflation/ Conception Du Systeme Fiscal Sous L'inflation (Report)
- Author : Canadian Social Science
- Release Date : January 01, 2007
- Genre: Social Science,Books,Nonfiction,
- Pages : * pages
- Size : 196 KB
Description
1. INTRODUCTION In the mid-19th century Italian tax experts has included the scope of business tax consulting, so it can be thought that the study of the tax planning began from late 1950s and it is beginning to show real beginning of the professional development trend. Since the 1970s, foreign tax planning works appeared continuously, and they were influential, on behalf of the British Longman Publishing Company's "the plan of trust and tax" and Dr. Newton and G. D. Bulongmeng's "enterprise encountered trouble Tax Planning ". Foreign tax planning has been a complete development; tax planning methods has been a systematic and specific system. Furthermore, the business applications of the tax planning theory in practice are very extensive. At present, there is not an academic theory of unification on the concept of tax planning. But different scholars elucidated it from different angles. For example, India's tax experts N-J-Yasashiwei promoted the idea in his book "personal investment and tax planning" ,that the taxpayers through tax planning has the right to take full advantages of the tax laws and regulations, including the relief of all concessions, which enjoy the largest tax interest perspective; Netherlands international financial Literature Bureau (IBDF) prepared by the "international taxation terms" gave the definition : tax planning refers to the planning of the taxpayers' through business activities or personal business activities, to achieve the purpose of paying the minimum tax.