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Taxes

Payroll tax

One of the essential terms in the field of finance is payroll tax. This refers to the tax that an employer must pay on the total amount of salaries, wages, and other forms of compensation given to their employees. Unlike other types of taxes, payroll tax is not based on individual circumstances, such as one's residence or family status. It is a universal tax that applies to all employees regardless of their personal situation.

Global income tax

Understanding income tax is crucial in the world of finance. This tax is calculated by combining all sources of income for an individual or family and then applying a single...

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Subsidiary company

A subsidiary is a company that is controlled by another company, also known as the parent company. Various factors, such as the percentage of shares owned, are taken into co...

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Tax secrecy

As a professor of finance, it is important to understand the concept of taxpayer confidentiality. This refers to the responsibility of tax officials to keep personal informa...

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Motive test

Tax rules often include tests to prevent individuals and businesses from avoiding taxes. These tests may consider the purpose of a transaction and impose consequences if it ...

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