ScholarLens Back to search
2005•Journal of Yanan College of EducationRequires access

Probe into the Theory of Tax Planning

LV Ya-qin

Open publisher page 0 citations

Abstract

As a tax-payer,he is always eager to reduce his tax-pay.He can take different measures.However,from tax evasion,tax avoidance to tax planning,it reflects a process.What is more,it reflects a qualitative change.This article is helping to define the essence of tax planning and understand its active function through the analysis of tax planning,evasion and avoidance.

About this research paper

What this paper is about

As a tax-payer,he is always eager to reduce his tax-pay.He can take different measures.However,from tax evasion,tax avoidance to tax planning,it reflects a process.What is more,it reflects a qualitative change.This article is helping to define the essence of tax planning and understand its active function through the analysis of tax planning,evasion and avoidance.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

As a tax-payer,he is always eager to reduce his tax-pay.He can take different measures.However,from tax evasion,tax avoidance to tax planning,it reflects a process.What is more,it reflects a qualitative change.This article is helping to define the essence of tax planning and understand its active function through the analysis of tax planning,evasion and avoidance.

Key concepts: Tax planning, Public economics, Tax avoidance, Tax evasion, Tax reform, Evasion (ethics), Indirect tax, Economics

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
Probe into the Theory of Tax Planning — Research Paper | ScholarLens