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Taxes

Profit ratio

One of the fundamental concepts in finance is the return on capital, which measures the profitability of a company in relation to its invested capital or net worth. This ratio is often used in determining tax liabilities and can vary widely between industries and companies. Understanding this metric is crucial for making sound financial decisions and assessing the financial health of a company.

Taxable base

In the world of finance, we often come across the term "tax base". This refers to the specific entity or value to which the tax rate is applied. For instance, it could be co...

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Malpractice

Professional misconduct refers to the improper or unethical actions of a professional while carrying out their duties. This can be deliberate or unintentional, resulting fro...

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Deficiency

One essential concept in finance is the concept of tax liability. This refers to the amount of tax that a taxpayer is required to pay to the government for a specific taxabl...

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Premium at the issue of shares

When a corporation issues shares with a value higher than its par value, it is referred to as excess of issue value. This amount is not considered as profits and is instead ...

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