Browse our collection of papers in
Taxation

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C/E/458. Impact of taxation on company optimal capital structure and dividend policy

WORDS:
2550
DATE:
2010
PRICE:
29.99 GBP

The paper presents an overview of financial theory and trade-off theory on the relationship between tax and optimal leverage of a company discussing the impact of taxation on the company’s dividend policy and capital structure. The importance of the taxation factor for investment decisions is highlighted.

 

KEYWORDS: Taxation, company capital structure, dividend policy, investment decisions,

 

C/E/447. Taxation of Income in UK: Allowances and Expenses

WORDS:
2100
DATE:
2010
PRICE:
29.99 GBP

The paper looks into income tax regulation in the UK examining the types of capital allowances that can be claimed on investments and purchases, and illustrating the computation of trading profit and income tax. Guidelines on taxable income are provided to a fictitious client suggesting recommendations about the ways to optimize taxation and claim a part of the value from HM Revenue & Customs (HMRC).

 

KEYWORDS: HM Revenue & Customs, HMRC, tax regulation, income tax, capital allowance,

 

S/P/436. Is Income Tax Just? Discuss

WORDS:
2190
DATE:
2010
PRICE:
29.99 GBP

The paper examines whether taxation is a legitimate system to be enforced by governments. The issue of income tax is discussed from the perspective of rights and morality considering the possibility of individual's rights to equal shares and arguing whether equality of condition as a humanistic idea is acutely impractical.

 

KEYWORDS: Income tax, equality of condition, individual’s rights,

 

C/F/623. Dissertation. UK Government's Policy on Taxation and Current Economic Crisis

WORDS:
15350
DATE:
2010
PRICE:
159.99 GBP

The dissertation examines the origins of the current financial crisis and its impacts on taxation policies in the UK. The paper argues whether taxation can be a remedy to the economic crisis. Literature is reviewed on the macro-economic causes of the recession, Keynesian models and their application, the subprime mortgage crisis and its comparison to the Great depression of the 1930s in the USA, etc. The methods of the research are based on the regression analysis of the UK GDP and qualitative analysis of the related secondary data. Conclusions are made about the economic and social effects of taxation on the UK.

 

KEYWORDS: Dissertation, financial crisis, subprime mortgage, economic recession, regression analysis, taxation, GDP,

 

C/E/428. Relationship between private savings and taxation

WORDS:
3400
DATE:
2009
PRICE:
39.99 GBP

The paper examines the relationship between taxation and the level of savings presenting an overview of the UK tax system, reviewing arguments in favour of the taxation of expenditure, and discussing individual’s propensity to save, the treatment of tax by the government, the impacts of capital gains’ taxation, etc.

 

KEYWORDS: Taxes, private saving, fiscal policy,

 

C/E/358. Corporation Tax in UK: analysis and critiques

WORDS:
2000
DATE:
2009
PRICE:
29.99 GBP

The paper looks at Corporation Tax that was introduced into the UK in 1965 and since then has been used to tax profits of limited liability companies and organisations. The current situation in the world and the effects of the credit crunch on the UK taxation system are analyzed arguing that they should be reformed. Critique of Corporation Tax is presented suggesting a new type of taxation in order to adapt to the changing economic conditions.

 

KEYWORDS: UK Corporation tax, limited liability company, VAT, NIC, income tax, reform,

 

C/E/342. Taxation in the UK

WORDS:
2000
DATE:
2009
PRICE:
29.99 GBP

This paper looks at the taxation system in the UK. There are numerous types of income that should be declared within a tax year. Failure to do that or late submission leads to imposed penalties and interest payments that may reach up to the amount of the taxes paid. PAYE is a system through which employers can deduct taxes from wages of employees and send them to HMRC.

 

KEYWORDS: taxation, uk,

 

C/E/344. Taxation: Letter to an individual who evaded paying taxes

WORDS:
3300
DATE:
2009
PRICE:
39.99 GBP

The paper offers a detailed account of profit and loss of an individual who evaded paying taxes for a year. The paper is structured as a letter from a tax adviser, and covers topics such as penalties for this evasion and how best to deal with the problem, avoid prosecution and minimise financial loss.

 

KEYWORDS: Income tax, tax evasion, VAT liability, tax returns, illegal profits, voluntary disclo,

 

C/E/349. Letter to client on income tax issues

WORDS:
1800
DATE:
2009
PRICE:
19.99 GBP

This paper is a letter to a client based on a case study, detailing calculations of the total taxable income, total income tax payable, taxable trading profits before loss reliefs, advice about what to do with the opening year loss and total National insurance contributions arising as a result of the client's business activities.

 

KEYWORDS: Income tax, benefit tax, taxable income, trading profits, opening year loss, NIC, nati,

 

C/E/251. Campaign against the rise of Petroleum tax duties

WORDS:
3400
DATE:
2008
PRICE:
39.99 GBP

The paper examines the current situation in the UK with regard to the continuous increase of the duty paid per litre of petroleum providing a brief description of different campaigns that can be undertaken by the Road Haulage Association (RHA) against the constant rise in the petroleum prices under the guise of protecting the environment.

 

KEYWORDS: Petroleum tax, Road Haulage Association, Campaign,

 

C/E/252. Inheritance tax: case study

WORDS:
4300
DATE:
2008
PRICE:
49.99 GBP

The paper examines a case of inheritance taxation providing information on the facts of the case, and discussing the parties' liability for Capital Gains Tax, Her Majesty's Revenue and Customs (HMRC), Inheritance Tax (IHT), International tax, etc. Conclusions are made about the importance of early tax planning in making a will.

 

KEYWORDS: Inheritance tax, Capital Gains Tax, Her Majestys Revenue and Customs,

 

C/E/255. Double taxation of returns on cross-border investment

WORDS:
5600
DATE:
2008
PRICE:
59.99 GBP

The paper addresses the issue of double taxation of the returns on cross-border investment. The OECD model of tax convention and tax treaties are discussed arguing whether they can help to avoid the danger of double taxation by providing consensual rules for income taxing. The impact of double taxation elimination on foreign direct investment is examined.

 

KEYWORDS: Double taxation, OECD, foreign direct investment,

 

C/E/259. Double taxation on cross-border investment

WORDS:
5900
DATE:
2008
PRICE:
59.99 GBP

The paper examines the impact of double taxation on cross-border investment looking at how tax treaties can avoid double taxation, discussing the OECD model and its application in developing countries arguing whether the UN Model law can assists in their economic development.

 

KEYWORDS: Double taxation, cross-border investment, OECD, developing countries,

 

C/E/264. Indirect Taxation in the United Kingdom and the United States

WORDS:
1500
DATE:
2008
PRICE:
19.99 GBP

The paper examines indirect taxation in the UK and the USA describing different types of indirect taxes that are in effect in the UK and comparing them to those in the United States. The issues of tax collection, administration and registration are addressed and compared highlighting advantages and disadvantages of British and American methods of indirect taxation.

 

KEYWORDS: Indirect Taxation, VAT, GST, Registration, Tax Burden: Ultimate Consumer, Zero Taxatio,

 

C/E/265. Perspective on environment taxation

WORDS:
1600
DATE:
2008
PRICE:
19.99 GBP

The paper examines the advantages and disadvantages of the environment tax policy in the international context comparing environmental taxation in the UK and the USA and suggesting recommendations for the national governments.

 

KEYWORDS: Environment tax, legislation, fuel tax, vehicle tax, OECD,

 

C/E/279. Monetary policy versus fiscal policy

WORDS:
3200
DATE:
2008
PRICE:
39.99 GBP

The paper examines various concepts related to taxation, i.e. incidence taxing, tax shifting, average and marginal rate tax, tax capitalization and regressive tax. The incidence of tax and tax shifting phenomenon is discussed in detail highlighting its implications for economy. The economic outcomes of monetary and fiscal policy are considered.

 

KEYWORDS: Taxing, marginal rate tax, tax capitalization, regressive tax, monetary policy, fiscal,

 

C/E/333. International Taxation

WORDS:
1800
DATE:
2008
PRICE:
19.99 GBP

The paper analyses a scenario where a group of people intend to go into international business Tax Haven, operating via information and communication technologies. The issue of tax calculations is addressed discussing residency principles of taxation, double taxation, etc. References are made to Organisation for Economic Co-operation and Development (OECD) principles.

 

KEYWORDS: OECD, International Taxation, Communication, Tax Haven: Double Taxation, Residency, Mo,

 

C/F/310. Taxation

WORDS:
2600
DATE:
2008
PRICE:
29.99 GBP

The paper examines business and personal tax, i.e. Value Added Tax (VAT), Income Tax, Capital Gains Tax, Inheritance Tax, etc. The principles of 'good tax' by Adam Smith are reviewed discussing the impact of the tax on the poor versus the rich, the advantages and disadvantages of voluntary VAT registration, the principles of roll-over relief, etc.

 

KEYWORDS: Tax, VAT, Inheritance, Capital Gains, Income,

 

C/L/228. Issues of taxation and restraint of imports and exports under EU law

WORDS:
2300
DATE:
2008
PRICE:
29.99 GBP

The paper examines the tax situation in Wineyards discussing the discrepancy between the EC law of free movement of goods and the taxation imposed by the French and Spanish governments. The prohibition of the EU Court of Justice on the restraint of imports, exports or goods in transit is discussed with reference to the German and Italian law on public health and consumer protection, the issues of environmentally friendly packaging under the Swedish law, etc.

 

KEYWORDS: EU law, taxation, restraint, imports, exports,

 

C/L/343. Capital Gains and Inheritance Tax

WORDS:
3300
DATE:
2008
PRICE:
39.99 GBP

The paper considers a problem question dealing with the implications of the sale of a business on a tax planning basis, where a client has a daughter by his first marriage who is capable of running the business. Advice is given to the client who wishes to avoid as much capital gains tax and inheritance tax as possible.

 

KEYWORDS: l, capital, gains, inheritance, tax,

 

S/E/121. Rubbish Bag Tax

WORDS:
998
DATE:
2007
PRICE:
9.99 GBP

The paper examines the new rubbish tax proposed by the UK government in 2006 to increase recycling, and evaluates it along the lines of equity, certainty, convenience and administrative and economic efficiency. Similar taxes in other European countries are discussed.

 

KEYWORDS: Tax, rubbish, recycling,

 

S/E/129. Corporation tax, income tax, NIC, VAT and other aspects of the budget

WORDS:
2500
DATE:
2007
PRICE:
29.99 GBP

The paper advises the clients on the issues of the budget calculating the corporation and income tax, and explaining other budget aspects including non-tax aspects. Advice is presented in the form of letters from a KPMG tax adviser.

 

KEYWORDS: Tax, NIC, VAT,

 

E/E/18. AC Ltd report: issues of taxation, purchasing and raising finance

WORDS:
3000
DATE:
2006
PRICE:
39.99 GBP

The paper investigates taxation issues for AC Ltd, a UK based manufacturing organisation, reviewing taxation guidance notes, legislation, journals and online sources on the subjects of employment tax, double taxation relief (DTR), tax legislation overseas, etc. AC’s purchase of a controlling interest in DC Ltd is discussed, the methods of raising finance for the company’s business expansion are evaluated.

 

KEYWORDS: AC Ltd, taxation, finance,

 

E/E/46. A TAX REFORM ON PLASTIC CARRIER BAGS

WORDS:
1000
DATE:
2006
PRICE:
19.99 GBP

The paper addresses the problem of plastic carrier bags' consumption in the UK focusing on the prospect of introducing Plastic bag tax (PBT). Key characteristics of tax are defined, the stages of PBT reform are outlined.

 

KEYWORDS: Plastic bags, tax,

 

P/E/446. Differences in tax systems between EU members: reform proposals

WORDS:
4500
DATE:
2006
PRICE:
49.99 GBP

The paper examines the issues of Corporate Tax (CT) harmonization within the EU discussing the differences existing in CT systems of EU member states, the variation within their corporate tax rates and CT computation systems, etc. Disadvantages of different CT systems are outlined, their reform proposals on their reform are reviewed describing the Common Consolidated Tax Base, the Code of Conduct, etc.

 

KEYWORDS: Tax systems, EU, corporate tax, tax rate,