Taxation Essays (Examples)
Study Document
Digital Era And Taxation
To Choose an Accounting Topic That Would Be Excellent for A Dissertation.
Research Topic
Taxation in the digital era is an excellent topic for a dissertation because there is an ongoing debate on whether digital companies are paying … that digital companies enjoy tax levels close to zero compared to traditional companies, yet they earn huge profits. The underlying principle of corporate taxation is that \"profit should be taxed where value is created\" (Sestakova, 2018). However, digitalization challenges this principle because of it difficult to pin … accountants face when taxing digital profits.
The above topic is relevant when examined from the technological perspective because of two main reasons. First, taxation policy should promote fairness. Both traditional and digital businesses should bear the same tax burden. It will be unfair for citizens and traditional … market presence. So, if digital taxes are not taxed effectively, revenue gaps will start to……
References
References
Committee of Experts on International Cooperation in Tax Matters. (2019). Tax Issues related to the Digitalization of the Economy: Report (E/C.18/2019/CRP.12). https://www.un.org/esa/ffd/wp-content/uploads/2019/04/18STM_CRP12-Work-on-taxation-issues-digitalization.pdf
Katz, R. (2015). THE IMPACT OF TAXATION ON THE DIGITAL ECONOMY. https://www.itu.int/en/ITU-D/Conferences/GSR/Documents/GSR2015/Discussion_papers_and_Presentations/GSR16_Discussion-Paper_Taxation_Latest_web.pdf
Pemerathna, A. (2016). Economic impact of digital taxation: A case on information communication technology industry Sri Lanka. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2910328
Sand-Zantman, W. (2018). Taxation in the Digital Economy. https://www.orange.com/fr/content/download/47110/1371114/version/1/file/Rapport%20TAXATION-VF-Mai2018.pdf
Sestakova, M. (2018, February). Tax Challenges of the Digital Economy [Paper presentation]. Management Challenges in the 21st Century, Bratislava, Slovakia.
Study Document
Taxation IRAs 401Ks And The IRS
...Taxation Simple IRA and Qualified Plans
1. A simple IRA has both advantages and disadvantages when compared to a qualified plan like a 401K. Both are tax-deferred savings accounts, but where the differences lay could matter for a company like 3P. These two types of plan are mutually exclusive – an employer cannot have both at the same time (Appleby, 2019).
However, with a simple 401K the employer could have another plan for employees who aren’t covered by the 401K, which would typically be employees who earn less than $5000 per year. This may not apply to very many people, but could theoretically be one of the differences between the two types of retirement plan. Employees under 21 or who have worked for less than a year may or may not be covered, but there is no age requirement for a simple IRA. If the company has a lot of younger……
References
References
Appleby, D. (2019) Simple IRA vs Simple 401K: What’s the difference? Investopedia. Retrieved April 2, 2020 from https://www.investopedia.com/articles/retirement/04/060904.asp
IRS.gov (2020) Retirement topics – IRA contribution limits. Internal Revenue Service. Retrieved April 2, 2020 from https://www.irs.gov/retirement-plans/plan-participant-employee/retirement-topics-ira-contribution-limits
IRS.gov (2020) Contribution and deduction limits. Internal Revenue Service. Retrieved April 2, 2020 from https://www.irs.gov/retirement-plans/plan-participant-employee/2020-ira-contribution-and-deduction-limits-effect-of-modified-agi-on-deductible-contributions-if-you-are-covered-by-a-retirement-plan-at-work
Study Document
Agency Theory
...Taxation Introduction
Agency theory is a theory explicating the relationship between the shareholders, who act as the principals, and the managers, who act as the agents. Within this relationship, the principal either employs or delegates an agent to carry out work and take actions in the best interests of the principal (Scott and O’Brien, 2003).
Imperatively, when the decision-making power and authority is delegated to another party, this can result in a loss of efficiency and subsequently increased costs. For instance, if the owner of a company partakes in the delegating of decision-making power to a manager, the agent in this case, it is conceivable that the manager will not work or operate as hard and with determination as the owner would, bearing in mind that the manager does not have any direct shares in the financial results of the company (Tearney and Dodd, 2009).
As a result, this could give……
References
References
Ballwieser, W., Bamberg, G., Beckmann, M. J., Bester, H., Blickle, M., Ewert, R., ... & Gaynor, M. (2012). Agency theory, information, and incentives. Springer Science & Business Media.
Bou?ková, M. (2015). Management accounting and agency theory. Procedia Economics and Finance, 25, 5-13.
Eisenhardt, K. M. (1989). Agency theory: An assessment and review. Academy of management review, 14(1), 57-74.
Healy, P. M. (2005). Financial Reporting Problems at Molex, Inc.(A). Harvard Business School.
Larcker, D. F., & Tayan, B. (2007). Executive Compensation at Nabors Industries: Too Much, Too Little, or Just Right?. Rock Center for Corporate Governance at Stanford University Case Teaching No. CG-05.
Mitnick, B. M. (2015). Agency theory. Wiley encyclopedia of management, 1-6.
Scott, W. R., & O\\\\\\'Brien, P. C. (2003). Financial accounting theory (Vol. 3). Toronto: Prentice Hall.
Tearney, M. G., & Dodd, J. (2009). Accounting theory. H. I. Wolk (Ed.). New York: Sage.
Study Document
Integrated Waveguide Technologies Preparing For A Public Offering
...Taxation Introduction
Distribution policy is a set of principle stipulating the guidelines for cash dividends payout to the shareholders and stock repurchases. Dividends mean the company's earnings distributed to the stockholders declared during the year, interim dividends, or at the end of a financial year referred to as the final dividend. Dividends account as a source of income for the investors but also have an information signaling effect. Therefore, a dividend distribution is informing the management of the earnings to allocate as dividends and contribute to sharing purchase investment decisions. Dividend distribution policy is informed by multiple factors such as financial flexibility, investment opportunities for the company, tax consideration, contractual and legal restrictions, the volatility of expected future earnings, and flotation costs (Baker & Weigand, 2015).
Dividends may be distributed in the form of stock repurchases or cash dividends. Cash dividends offer investors a stream of income. Stock repurchases entail the……
References
References
Al-Malkawi, H.-A. N., Rafferty, M., & Pillai, R. (2010). Dividend Policy?: A Review of Literatures and Empirical Evidence. International Bulletin of Business Administration, 5(9), 38–45. https://doi.org/10.12816/0037572
Baker, H. K., & Weigand, R. (2015). Corporate dividend policy revisited. In Managerial Finance (Vol. 41, Issue 2, pp. 126–144). https://doi.org/10.1108/MF-03-2014-0077
Black, F., & Scholes, M. (2010). The effects of dividend yield and dividend policy on common stock prices and returns. In Journal of Financial Economics (Vol. 1, Issue 1, pp. 1–22). https://doi.org/10.1016/0304-405X(74)90006-3
Farre-Mensa, J., Michaely, R., & Schmalz, M. (2014). Payout Policy. Annual Review of Financial Economics, 6, 75–134.
Mohanasundari, M., & Vidhya, P. (2016). Dividend Policy and Its Impact on Firm Value: A Review of Theories and Empirical Evidence. Journal of Management Sciences and Technology, 3(3), 59–69.
Travlos, Trigeorgis, & Vafeas. (2001). No Title. Multinational Finance Journal, 5(2), 87–112.
Study Document
What Is Public Administration Today
… there can be a great deal of stalling and what appears to be inaction.
The disadvantages of public administration are that it requires taxation in order to have any revenue to fund its projects. That means the people must pay for its existence and they must pay ……
References
References
Cann, S. (2007). The Administrative State, the Exercise of Discretion, and the Constitution. Public Administration Review, 67(4), 780–782.
EPA. (2015). Administrative discretion. Retrieved from https://www.epa.gov/sites/production/files/2015-11/documents/administrative_discretion_nonotesclean.pdf
Reyes, P., & Pounder, D. G. (1993). Organizational orientation in public and private elementary schools. The Journal of Educational Research, 87(2), 86-93.
Reyes, D. R. (1998). Public sector reengineering: Practice, problems and prospects.
Rinaldi, M., Montanari, R., & Bottani, E. (2015). Improving the efficiency of public
administrations through business process reengineering and simulation: A case study. Business Process Management Journal, 21(2), 419-462.
Rubenstein, D. S. (2015). Administrative Federalism as Separation of Powers. Wash. & Lee L. Rev., 72, 171.
Savoie, D. J. (2006). What is wrong with the new public management?. In Comparative Public Administration (pp. 593-602). Emerald Group Publishing Limited.
Study Document
Fero Beauty Boutiques
...Taxation Marketing plan
Introduction
Fero Beauty is a boutique that sells the latest, fashionable and chic clothing, shoes, and accessories for women in the market. The company will be situated in Manhattan, New York City. Specifically, the product offerings will include shoes, accessories such as bracelets and earrings, and clothing for women such as dresses, jeans, and blouses. The purpose of this paper is to explain a comprehensive marketing plan for the company. The marketing plan will include the mission statement, short-term and long-term goals, and the suitable ways of measuring them, an environmental analysis, and SWOT analysis.
Mission Statement and Vision Statement
The mission statement of the company is \"To make every consumer feel stylish, chic and beautiful in every way.\"
The vision statement of the company is, \"Transform the fashion world one item at a time.\"
Short Term and Long Term Goals
The short term goals of the company……
References
References
Boone, L. E., & Kurtz, D. L. (2013). Contemporary marketing. Cengage learning.
Jeannet, J. P., & Hennessey, H. D. (2005). Global marketing strategies. New York: Dreamtech Press.
Menon, R. V., Sigurdsson, V., Larsen, N. M., Fagerstrøm, A., & Foxall, G. R. (2016). Consumer attention to price in social commerce: Eye-tracking patterns in retail clothing. Journal of Business Research, 69(11), 5008-5013.
Study Document
What Business Entity Structure Should Be Used
...Taxation The company should operate as a C corporation. There are a few reasons for this choice of business structure. As a sole proprietorship, Bob faces a number of challenges, including the reality that his legal downside includes his personal property. Maintaining his business as a sole proprietorship will also have tax and timing implications for when he wants to pass the business on to his daughter. Therefore, the sole proprietorship should be a non-starter. He has the option of S and C corporations, and there are specific implications for each of these.
An S corporation elects to “pass corporate income, losses, deductions and credits through to their shareholders for federal tax purposes” (IRS.gov, 2020). The company is eligible to be an S corporation, as it meets the criteria that the IRS has laid out. One of the risks, however, is in the transfer of ownership to Mandy, in particular if……
References
References
IRS.gov (2020) S corporations. Internal Revenue Service. Retrieved April 12, 2020 from https://www.irs.gov/businesses/small-businesses-self-employed/s-corporations
Morah, C. (2020) Accrual accounting vs cash basis accounting: What’s the difference? Investopedia. Retrieved April 12, 2020 from https://www.investopedia.com/ask/answers/09/accrual-accounting.asp
SBA.gov (2020) Selling a small business and succession planning for small business. Small Business Association. Retrieved April 12, 2020 from https://www.sba.gov/sites/default/files/files/PARTICIPANT_GUIDE_SELLING_SUCCESSION_PLANNING.pdf
Study Document
Risk Management And Insurance
… outstanding number of accumulation units.
Q4
Just like in life insurance, annuities’ earned investment income during the period of accumulation is not taxable. Taxation happens only when the income is disbursed. The disbursed amount is taxed on the basis that the payment made is in excess of ……
References
References
Vaughan, E. J., & Vaughan, T. (2007). Fundamentals of risk and insurance. John Wiley & Sons.
Study Document
Rights And The French Revolution
...Taxation The Rights of Man and Revolution in France
Introduction
Despite the push to eradicate a class based system during the Enlightenment and events leading up to the French Revolution, it was replaced instead by classes based on property and wealth rather than nobility. Two leading figures for and against the new classes were Robespierre and Sieyes. Sieyes supported separating voting rights from human rights while Robespierre believed voting rights were inherent rights of man. Robespierre’s ideals deteriorated as he gained power. The rights of man were essentially an Enlightenment notion. Thomas Paine had written The Rights of Man in 1791 as the French Revolution was underway and he had even gone there to show his support for it; however, Robespierre had him locked away and schedule for execution, not trusting the American. In short, France was a hotbed of insurrection, chaos, mistrust, and change. The politics of governance were in……
References
Bibliography
Abbe Sieyes. \\\\\\\\\\\\"Preliminary to the French Constitution.\\\\\\\\\\\\" In The French Revolution and Human Rights: A Brief History with Documents, 2nd Edition, edited by Lynn Hunt, 78. Boston: Bedford, 2016.
Cook, Malcolm. Elections in the French Revolution. Cambridge: Cambridge University Press, 1996.
“French Constitution, Rights of Man and Citizen,” Liberty, Equality, Fraternity, accessed November 8, 2019, http://chnm.gmu.edu/revolution/d/55
Higonnet, Patrice. “The Harmonization of the Spheres,” The French Revolution and the Creation of Modern Political Culture, vol. 4, The Terror. Emerald Publishing, 1994.
Hunt, Lynn. \\\\\\\\\\\\"Introduction: The Revolutionary Origins of Human Rights.\\\\\\\\\\\\" In The French Revolution and Human Rights: A Brief History with Documents, 2nd Edition, edited by Lynn Hunt, 1-31. Boston: Bedford, 2016
Jones, Colin. The Great Nation. London: Penguin Books, 2003
Lembcke, Oliver, and Weber, Florian. “Emmanuel Joseph Sieyès : The Essential Political Writings.” 1 st ed. Vol. 9
Montesquieu. “Montesquieu on Government Systems (1748).” French Revolution, January 18, 2018. Accessed November 4, 2019, https://alphahistory.com/frenchrevolution/montesquieu-on-government-systems-1748/
Improve your studying and writing skills
We have over 150,000+ study documents to help you.
Sign Up for FREE
