Zusammenfassung der Ressource
Chapter 3- Tax Planning Strategies and
Related Limitations
- Tax avoidance
- Legal act of arranging your transactions to minimize taxes paid
- Tax evasion
- Willful attempt to defraud the government by not paying taxes legally owed
- Future value = Present value x (1 + r) ^n
- Present value = Future value / (1 +r) ^n
- Tax-related timing strategies when tax rates are constant
- Accelerate tax deductions
- Deduct in an earlier period
- Defer recognizing taxable income
- Recognize in a later period