The determination of the amount of tax any individual or company is liable to pay.
Arranging one’s affairs to reduce the amount of tax that has to be paid. Provides a contrast between legal tax avoidance and illegal tax evasion, and discusses related concepts such as the General Anti-Avoidance Rule.
The set of incomes and transactions on which direct and indirect taxes are levied.
The economics term 'tax burden' refers to the total cost plus additional expenses imposed on the economy due to the imposition of taxes.
An overview and in-depth analysis of tax credits, their criteria, and impacts within various economic frameworks.
A comprehensive entry on the concept of tax evasion in economics.
Explanation of the now-closed Tax Exempt Special Savings Account (TESSA) in the UK.
A means by which the government can encourage particular activities without formally making expenditures.
A country providing foreign residents opportunities for legal and illegal tax reduction strategies.
A limited period of tax-free operation, or of specially reduced taxation, used to stimulate investment.
The arrangement of business and financial activities by an individual or a firm to minimize tax liabilities legally.
