Tax Planning and Management

Joaquim Miranda Sarmento
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Joaquim Miranda Sarmento: Universidade de Lisboa

Chapter 8 in Taxation in Finance and Accounting, 2023, pp 165-207 from Springer

Abstract: Abstract This chapter analyses the issues related to tax planning and tax management. First, the concepts of both these subjects are defined, as well as the concepts and differences between tax avoidance and tax evasion. In addition, the following subjects are also discussed, with practical examples: tax benefits, tax credits, tax shelters, and tax incentives. Furthermore, the chapter also analyses how depreciation is analyzed in tax planning and how both depreciation and the tax losses carryforward are used by firms in their tax planning. How tax planning impacts investment, finance, and dividends decisions is also addressed, further to Chap. 5 . Finally, several exercises are proposed.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-031-22097-5_8

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DOI: 10.1007/978-3-031-22097-5_8

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