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

Taxation is an essential part of finance and accounting, and this book provides an introductory overview of taxation, covering topics such as income, corporate, value-added tax, tax planning, and management, international taxation, EU tax harmonization, and transfer prices. It aims to provide readers with an understanding of the main concepts and principles of taxation, regardless of country-specific contexts in law.

Format: Paperback / softback
Length: 301 pages
Publication date: 10 February 2024
Publisher: Springer International Publishing AG

Taxation is gaining increasing importance for firms and managers in their decision-making processes, primarily due to the profound impacts of taxation on the performance, profitability, and value of firms and projects. This comprehensive book offers an introductory exploration of taxation in the domains of finance and accounting. It delves into various fundamental aspects of taxation, including income tax, corporate tax, value-added tax (VAT), tax planning and management, international taxation, EU tax harmonization, and transfer pricing. The primary objective of this book is to provide readers with a comprehensive understanding of the core concepts and principles of these tax-related topics, irrespective of the specific legal contexts prevailing in different countries. By employing theoretical frameworks and practical examples, readers will gain a deeper grasp of taxation, encompassing a broader perspective that transcends country-specific considerations. This book serves as a valuable resource for individuals seeking to enhance their knowledge and expertise in taxation, enabling them to make informed decisions that contribute to the success of their organizations and projects.

Weight: 498g
Dimension: 235 x 155 (mm)
ISBN-13: 9783031220999
Edition number: 1st ed. 2023