Law of Taxation : The case study of Tax Planning

Abstract

Tax planning is a prescriptive approach to future benefits for financial transactions related to tax issues, both short-term and long-term. In order to prevent and solve problems without any tax problems. The objective is to ensure that the taxation and taxation of the operator is accurate and complete according to criterion, method and conditions prescribed by law and will result in the amount of taxation that is wasted or the smallest number. Including the use of tax benefits without any action to avoid and escape tax.

In addition, tax planning is something that most entrepreneurs have not defined as a clear tax policy. In spite of the fact that the Department of Revenue has promoted and promoted many tax benefits. Therefore, the researcher sees the importance and considers that it is necessary for the tax plan of the entrepreneur. The objective is to study the causes and problems of business without tax planning. Also, study the tax planning system and find out the best way to plan taxation for the entrepreneur that the best practices and methods can be applied to the business. How does the business plan work in the future? Some cases do not follow the principles of accounting and taxation. Including lack of policy in tax planning it does not bring benefits in terms of tax reduction. As a result, operators have to bear high costs of compliance with tax laws.

The objective of this research is to study tax planning as an important factor that will help entrepreneurs to effectively manage and pay tax.

The research found that most of large businesses have tax planning in their business. Most of the tax planning focuses on the process of tax planning in the business process of payment in both income and expenses. Tax planning related to the revenue of the business. However, this research also found that later large businesses have planned a tax, duty and tax Planning then use tax incentives. It also plans to use the benefits that government agencies provide the effective tax planning enables taxpayers to make accurate, complete, and legal properly administered tax returns.

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