Taxation
The study of Taxation is extensive, and at Lesson Locators, we feature tutors / teachers, specialising in all of the topics and issues under the “Taxation” umbrella.
Featured Taxation Teachers
Business Management Institute
Taxation Teacher
Dublin
01 6796464
Dorset College
Taxation Teacher
Dublin
(01) 830 9677
Dublin Business School DBS
Taxation Teacher
Dublin
(01) 4177500
Locations : Taxation Courses
Students Looking For Taxation
| Geraldine | Taxation | Cork |  |
| Frank | Taxation | |
Taxation Overview
For those of you, right at the start of this adventure into understanding why taxation exists, then remember this old chestnut…..The Principles of Taxation!
- 1) Taxation should bear as lightly as possible on production. The very word "tax" suggests a burdensome load. Taxation is an allocation of wealth, which is produced by labour, to the needs of the community; nobody benefits if taxation inhibits production!
- 2) It should be easy and cheap to collect, and fall directly on the ultimate payer. If great resources must be devoted to the collection of taxes, they are simply wasted!
- 3) It should be certain. The more complex the rules of taxation are, the more they can be subverted and evaded. As the tax code becomes a hieroglyphic that can be understood only by specialists, only those who can afford to pay the specialists can take advantage of its loopholes!
- 4) It should bear equally, so as to give no individual an advantage. We have seen how regressive sales taxes fail in this regard. The conventional standard of tax fairness is "ability to pay." People with higher incomes are able to pay a greater part of the tax burden. The progressive income tax, for example, is based on ability to pay; in fact taxes are called "progressive" if they bear more heavily on those with higher incomes.
Good Luck !
Lessons in Taxation ……sample areas covered ;
Income Tax and PAYE Compliance aims to provide a detailed understanding of the Irish personal tax compliance system to enable Technician Members to complete and file income tax returns. Students will be familiar with the operation of PAYE and PRSI procedures.
Corporation Tax Compliance provides an understanding of the principles of corporation tax to enable Technician Members to prepare and file corporation tax returns.
Capital Gains Tax Compliance for Individuals covers the principles of CGT. Technician Members will be able to undertake CGT computations, as well as understand CGT compliance and clearance procedures.
CVAT Compliance provides a basic understanding of the operation of value-added tax (VAT) and an ability to complete VAT returns for businesses.
Accounting for Tax Technicians introduces accounting terminology, as well the make-up of accounts and the significance of accounting items for tax purposes.
Law for Tax Technicians provides an overview of the prevailing jurisdiction’s legal system, together with an understanding of the legal obligations and concepts under company, partnership and commercial law.
