This section contains free e-books and guides on Tax, some of the resources in this section can be viewed online and some of them can be downloaded.
Microeconomics of Taxationkitamura YukinOnline
| NA Pages
This note provides a basic framework of
public finance at the microeconomic level, starting from a general theory of
taxation on commodity, income and corporate profits and then extending issues of
tax evasion and compliance, and tax reform. Topics covered includes: Commodity
Taxation, Individual Income Taxation, Corporate Taxation, Capital Income
Taxation, Inheritance and Gift Taxation, Tax Compliance and Evasion, Tax
Income Tax Law And PracticeUniversity Of CalicutPDF
| 99 Pages
This book covers the
following topics: Income Tax in India, Income Exempt from Income Tax, Income
from Salaries, Income from House Property, Income from Business or Profession,
Capital Gains, Income from Other Sources, Clubbing of Incomes, Deduction from
Gross Total Income, Computation of Tax Liability of Individuals.
Educational Resources by University of DelhiOnline
| NA Pages
This note explains the following
topics: Service Tax, Mechanism of Service Tax and Rules of Place of Provision
and Point of Taxation, Small Service Provider and Procedure of Service Tax, VAT,
Customs Law, VAT:Legal Requirements, Central Excise.
Taxes and Business StrategyProf.
| NA Pages
Traditional finance and other business courses notes analyze a
broad spectrum of factors affecting business decision-making but typically give
little systematic consideration to the role of taxes. In contrast, traditional
tax accounting course note concentrate on administrative issues while ignoring
the richness of the context in which tax factors operate. The objective of this
note is to bridge this gap by providing a framework for recognizing tax planning
opportunities and applying basic principles of tax strategy.
Corporate Tax ActNAPDF
| 150 Pages
book explains the following topics: Corporate Tax On Income Of Domestic
Corporations For Each Business Year, Corporate Tax On Liquidation Income Of
Domestic Corporation, Corporate Tax On Income Of Foreign Corporation For Each
Corporate Taxation OutlineWashington University School of LawPDF
| 36 Pages
covers the following topics: Enterprise Taxation, Corporate Classification,
Corporations v. partnerships, Taxation of C Corporations, Requirements of
nonrecognition of gain or loss under 351, Incorporation of a going business,
Collateral issues, Capitalization, Complete termination of a shareholder’s
| 508 Pages
note covers the following topics: Taxation, revenue authorities and ethical
issues, Tax audit and investigation, Tax appeal tribunal and interpretation of
tax laws, Tax planning and tax avoidance, Taxation of incomes, offences and
penalities, Taxation of income from settlement, Trusts and estates, value added
tax, capital allowances, Tax effects of privatisation and commercialisation,
profits, assessable profits and tax payable, persons chargeable offences and
Taxation and DevelopmentTimothy Besley and Torsten PerssonPDF
| 81 Pages
This note explains
the following topics: Perspectives on Taxation and Development, Background
Facts, Framework and Drivers of Change.
Taxation of Salaried Employees, Pensioners and Senior Citizens in IndiaIncome
| 88 Pages
This book covers the
following topics: An Introduction to Taxation, Salary Income, Perquisites
Allowances, Overview of Income from House Property, Overview of Capital Gains,
Deductions under VIA, Tax Rebate Relief, Permanent Account Number, Taxability
of Retirement Benefits, Pensioners, Senior Citizens Taxation of Expatriates,
Income tax on Fringe Benefits and Some relevant Case laws.
Training Schedule With Material On VATL.c. VermaPDF
| 197 Pages
This book explains the
following topics: Tax Structure in a State, Constitutional powers of the State
to levy tax, Removal of defects of thepresent system of the taxation in the
State, Methods of computation of VAT, Liability to pay VAT under the VAT Act,
The Basic Features of State VAT, Procedure of computation of Input tax credit,
Format of calculating net tax payable by a dealer for a particular period,
Numerical examples of calculating VAT liability of a dealer, Registration under
the VAT Act, Audit in the VAT System.
Tax Guide for Small BusinessDepartment of the Treasury, Internal Revenue
| 53 Pages
This guide covers the following topics: Filing and Paying Business
Taxes, Accounting Periods and Methods, Dispositions of Business Property,
General Business Credits, Business Income, How To Figure Cost of Goods Sold,
Figuring Gross Profit, Business Expenses, Self-Employment (SE) Tax and Your
Rights as a Taxpayer.
Taxes and Business StrategyProf. George PleskoOnline
| NA Pages
This lecture note
provides a framework for recognizing tax planning opportunities and applying
basic principles of tax strategy.
The Ethics of Tax LawyeringMichael HatfieldPDF
| 63 Pages
This book’s objective is to
raise interesting tax ethics issues in practical contexts.There are 43 notes and
questions to prompt and guide discussions, and primary source materials to
inform the discussions. Topics covered includes: Introducing Legal Ethics for
Tax Lawyers, Regulating Tax Lawyering and Ethical Problems for Tax Lawyers.