What is it about?
The main purpose of this paper is to reviews the literature on various aspects of tax planning. This study goes on to review the literature on the concept of tax planning activities for companies. A review of literature on tax planning chances due to ‘gaps’ in the properties of the law and business taxes, and to discuss how tax planning is carried out with differing measurements and approaches from company to another. In the current setting, in which the tax burden is getting to be progressively important in companies' composition of costs, tax planning is a significant tool to increment competitiveness.
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Why is it important?
However, a few is known about the full extent of consequences and results of tax planning.
Perspectives
Tax planning is an essential part of a financial plan. Tax planning is plan, from a tax perspective. The purpose of tax planning is to ensure tax efficiency. So we contribute in this area by reviewing related literature to provide better understanding about tax planning.
Dr Mahfoudh Hussein Mgammal
Jouf University
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This page is a summary of: Corporate Tax Planning Activities: Overview of Concepts, Theories, Restrictions, Motivations and Approaches, Mediterranean Journal of Social Sciences, December 2015, Mediterranean Center of Social and Educational Research,
DOI: 10.5901/mjss.2015.v6n6s4p350.
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