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Taxes

Incidence of tax

When discussing taxes, it is important to understand the concept of tax burden. This refers to the economic impact of taxes on individuals or businesses. It is not necessarily the same as the person who physically pays the tax. In other words, the person who bears the tax burden may not be the one responsible for making the actual payment. This distinction is crucial in understanding the true implications of taxes in our economy.

Tax secrecy

As a professor of finance, it is important to understand the concept of taxpayer confidentiality. This refers to the responsibility of tax officials to keep personal informa...

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Vertical equity

The concept of tax equity posits that individuals with varying financial situations should be subject to different tax rates. In other words, those with higher income and ca...

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Estimated assessment

When it comes to income tax, it is important to keep accurate records in order to determine the amount of tax that is due. This is especially crucial for small traders, who ...

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Income subject to tax

As a financial expert, it is important to understand the concept of taxable income. Taxable income refers to any income that is subject to taxation, regardless of any deduct...

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