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Taxes

Taxable year

The tax liability of an individual or entity is determined over a period of time, commonly known as the "tax year". This period typically spans 12 months and is used to calculate the amount of taxes owed. It is important to understand the concept of the tax year in order to properly manage and plan for tax payments. Let's delve deeper into this topic to gain a better understanding.

Refund (of tax)

When discussing taxation, it is important to understand the concept of tax repayment. Simply put, this refers to the amount of tax that is returned to a taxpayer. This can ...

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Accounting basis

One of the key elements in understanding finance is the calculation of income tax and value-added tax (VAT). For VAT, the taxable amount is calculated by subtracting purchas...

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Compensatory stock options

As a professor of finance, I want to discuss the various options that are available to employees as a form of partial compensation for their services. These options include ...

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Horizontal equity

In the world of finance, there is a fundamental principle known as the "equal treatment doctrine." This doctrine states that taxpayers who are in similar situations should b...

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