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Accounting Fundamentals, Student Print
Edition

Accounting Fundamentals, Student Print Edition

Schriften zum Öffentlichen Recht

'Local Consumption and Expenditure Taxes. Constitutional, Federal, and State-Law Constraints on Municipal Taxing Powers': Against the backdrop of increasingly strained municipal budgets, local consumption and expenditure taxes have gained renewed significance in recent years. Although the constitutional basis for such taxes was introduced into the German Basic Law as early as the 1969 reform of the fiscal constitution - now set out in Article 105(2a) sentence 1 GG - their application continues to give rise to a host of legal questions. This paper examines these issues in depth and offers a comprehensive, foundational legal analysis.

Verfassungs- und unionsrechtliche sowie landesgesetzliche Grenzen des kommunalen Steuererfindungsrechts

Die örtlichen Verbrauch- und Aufwandsteuern

This open access book examines how civic organizations can influence tax policy and administration in ways that benefit ordinary citizens, through in-depth case studies from a wide range of countries including France, Guatemala, Kenya, Mexico, Philippines, Uganda, and the United States. These cases demonstrate the ways in which civic coalitions have crafted convincing narratives and used creative strategies to change the political incentives of policymakers and yield more equitable tax reform. The cases cover a wide range of types of tax reform, from taxes on specific items like fuel, tobacco and mobile money applications, to personal and corporate income taxes. They also highlight the use of a variety of approaches by civic actors-such as media campaigns, advocacy with legislators, and strategic litigation-to influence policy. These examples, covering a range of lower and higher income countries, across many aspects of tax systems, give us useful examples to build on, demonstrating that citizens everywhere can influence tax policy and ultimately secure fairer societies.

The ebook editions of this book are available open access under a CC BY 4.0 licence on www.bloomsburycollections.com.

How Civic Actors Influence Tax Policy

A Taxing Journey

The Telegraph Tax Guide is the UK's bestselling tax handbook, containing everything you need to know about completing a self-assessment tax return for the 2024/25 financial year. With advice on how to complete self-assessment tax returns and a number of tax saving tips, this indispensable book includes: 
 - Key changes from the 2024 Budget and Treasury Statements 
- Dealing effectively with HR Revenue and Customs
- Worked illustrations showing you how to complete your tax submission
- How living or working abroad affects the tax that you pay
- Tax saving tips which help you save money Whether you are self-employed, work part time or full time or are retired, in you pay tax then The Telegraph Tax Guide 2025 is essential.

Get on top of your tax with the UK's bestselling tax handbook, learn how to complete self-assessment tax returns and discover advice on a range of tax saving tips.

Your Complete Guide to the Tax Return for 2024/25

The Telegraph Tax Guide 2025

The 1% Tax Home BlueprintHow to Legally Relocate, Structure Your Income, and Live on 1-10% Tax Using Bulgaria and GeorgiaWhat if you could legally reduce your taxes to as low as 1%-without hiding money, breaking laws, or taking risky shortcuts?This book reveals a powerful but little-known strategy used by remote workers, freelancers, and global entrepreneurs to dramatically reduce their tax burden while building a flexible international lifestyle.Inside The 1% Tax Home Blueprint, you'll discover how to legally relocate your tax base, structure your income efficiently, and take advantage of two of the world's most attractive low-tax jurisdictions: Bulgaria and Georgia. What You'll Learn<ul><li>How to legally pay as little as 1% tax in Georgia using the small business regime</li><li>How to set up a Bulgarian company and optimize corporate + dividend taxes</li><li>The truth about the 183-day rule and how to avoid accidental tax residency</li><li>Step-by-step guidance for residency, company formation, and compliance</li><li>How to open and manage international bank accounts without issues</li><li>Proven strategies to avoid legal risks, audits, and common mistakes</li><li>How to design a low-cost, high-freedom lifestyle while earning globally</li></ul> Who This Book Is ForThis book is perfect for: <ul><li>Remote workers and digital nomads</li><li>Freelancers and consultants earning online</li><li>Entrepreneurs looking to reduce tax legally</li><li>Anyone ready to relocate and build a global lifestyle</li></ul> Why This Book MattersMost people overpay taxes simply because they don't know their options. Governments have created legal pathways for global workers-but very few people understand how to use them.This book breaks everything down into a clear, practical system you can follow step by step.If this strategy saves you even a fraction of your income, the value of this book could be worth thousands every year. Your Blueprint Starts HereThis is not theory. This is a practical, real-world system for building a legally compliant, low-tax life.If you're ready to take control of your income, your location, and your financial future-this blueprint will show you how.Start your journey to the 1% tax lifestyle today.

How to Legally Relocate, Structure Your Income, and Live on 1-10% Tax Using Bulgaria and Georgia

The 1% Tax Home Blueprint

The leading desk reference for US personal income tax return preparation for professionals In&nbsp;J.K. Lasser's Your Income Tax 2025, Professional Edition, a team of veteran tax preparers and educators delivers an intuitive and comprehensive roadmap to helping your clients prepare their 2025 US personal income tax returns. In the book, you'll learn how to maximize your clients' deductions and credits, legally shelter their personal income, and minimize their tax bills. The authors have included sample 2025 tax forms, brand-new tax law authorities with citations, binding IRS rulings, filing pointers, and tax planning strategies you can implement immediately to better serve your clients. Fully updated to reflect the changes to the 2025 tax code, this book provides the step-by-step instructions, worksheets, and forms you need to prepare your clients' taxes ethically and effectively. You'll also find: <ul> <li>Discussions of what it's like to practice before the Internal Revenue Service as an Enrolled Agent</li> <li>Strategies for identifying the best approach to tax planning based on your client's financial situation</li> <li>Checklists and sample forms to make preparing your next return simple and straightforward</li> </ul> Perfect for practicing and training Certified Public Accountants and Enrolled Agents,&nbsp;J.K. Lasser's Your Income Tax 2026&nbsp;is the gold standard desk reference for tax preparers serving individuals in the United States.

J.K. Lasser's Your Income Tax 2026, Professional Edition

Named by The New Yorker as one of the Best Books of 2025A revelatory book that lifts the curtain on America's most consequential public deception: how the rich get richer using tools the government gave them. Amid conflicting narratives about the drivers of wealth and inequality in the United States, one constant hovers in the background: the US tax code. No political force has been more consequential--or more utterly opaque--than the 7,000-page document that details who pays what in American society and government. Most of us have a sense that it's an unfair system. But does anyone know exactly how it's unfair? Legal scholar Ray D. Madoff knows. In The Second Estate, she offers an unprecedented look behind the scenes of America's byzantine system of taxation, laying bare not only its capacity to consolidate wealth but also the mechanisms by which it has created two fundamentally separate American societies: the working Americans who pay and the ultra-rich who benefit. This is not a story of offshore accounts or secret tax havens. In The Second Estate, Madoff shows that the US system itself has, over time, been stripped and reconstituted such that it now offers a series of secret paths, hidden in plain sight, for wealthy people in the know to avoid taxation altogether. Through the strategic avoidance of traditional income, leveraging of investments and debt, and exploitation of rules designed to promote charitable giving, America's wealthy do more than just pay less than their share; they remove themselves from the tax system entirely. Wealth becomes its own sovereign state, and the living is surprisingly--and maddeningly--cheap.

How the Tax Code Made an American Aristocracy

The Second Estate

National Bureau of Economic Research Conference Report

Policy Responses to Tax Competition

The valuation of fixed assets is a core discipline at the intersection of finance, accounting and asset management. As industries face increasingly complex regulatory frameworks and global market dynamics, developing a solid understanding of valuation principles is essential for both academic study and professional practice. This comprehensive book offers a structured, academically rigorous introduction to the appraisal of property, plant and equipment, bridging theoretical depth with real-world application.Drawing on a proven five-phase project methodology refined through decades of international consulting experience, the authors provide a systematic framework for approaching valuation challenges. The text combines international standards, theoretical foundations and applied case studies, making it a robust resource for students, researchers and early-career professionals seeking to build advanced expertise in asset valuation.This guide is ideally suited for graduate and postgraduate students in corporate finance, accounting, real assets, insurance, taxation and business management. It is also a valuable reference for academics and practitioners who wish to deepen their understanding of valuation methodology and its role in decision-making.The readers of this book will:<ul> <li>Gain a thorough understanding of international valuation standards and their practical implications</li> <li>Learn a structured five-phase approach to conducting asset valuations from project preparation to reporting</li> <li>Analyze valuation methodologies for property, plant and equipment within various regulatory and market contexts</li> <li>Develop the ability to critically assess valuation reports and apply theoretical principles to complex real-world scenarios</li> <li>Understand how valuation integrates with financial reporting, taxation, insurance and investment decision-making</li> <li>Benefit from case studies and practical examples drawn from global consulting and academic experience</li> </ul>

A Practical Guide to the Appraisal of Property, Plant and Equipment

Fixed Asset Valuation

A Practical Approach, 2027 Edition

Fundamentals of Taxation for Individuals and Business Entities, with eBook Access Code

An innovative approach to understanding the federal income tax laws and using them to develop tax-efficient strategies for individuals and businesses. Present the big picture with a practice-based approach to understanding tax laws so students can develop critical thinking and problem-solving skills that prepare them for the real world. Fundamentals of Taxation - Individuals and Business Entities, 2026 Edition introduces a logical foundation for the income tax system so students can understand why a law exists and how to apply the law to practical tax problems. Professional skill-building exercises develop critical thinking and communication skills and the ability to identify and address ethical dilemmas, preparing students to be effective tax professionals. WILEY ADVANTAGE <ul><li>Features Professional Skill-Building Exercisesthat focus on tax-planning skills, analytical skills, research skills, communication skills, and the ability to identify and address ethical dilemmas</li><li>Prepares students for their careers and the CPA Exam with Task-Based Simulation Problems that include realistic source documents such as 1099s, W-2s, invoices, and legal agreements that students use to solve problems</li><li>Teaches tax planning skills through real-world cases, Spotlight on the Tax Law boxes, and Excel exercises that stimulate critical analysis and evaluation</li><li>Creates a realistic environment to teach students how to apply their knowledge that will transfer to job-ready skills with Tax Form and Tax Return Problems</li><li>Includes instructor and student companion sites with an extensive collection of additional resources, such as lesson plans, a Solutions Manual, presentation slides, practice quizzes, downloadable forms, and spreadsheets.</li></ul> AN INTERACTIVE, MULTIMEDIA LEARNING EXPERIENCE This textbook includes access to an interactive, multimedia e-text. Icons throughout the print book signal corresponding digital content in the e-text. Videos: Fundamentals of Taxation - Individuals and Business Entities integrates abundant video content developed to complement the text and engage readers more deeply. <ul><li>Content Review Videos provide a detailed review of each learning objective in each chapter and help students learn key concepts and an understanding of tax laws, the big picture, and the Why behind it. </li><li>Solution Walkthrough Videos created by the authors provide step-by-step instruction on how to complete problems like those in the text.</li></ul> Downloadable Figures and Files: Downloadable Content appears throughout the E-Book, enabling students to see and work with tax forms, legal agreements, and spreadsheets. Interactive Self-Scoring Quizzes: Concept Check Questions at the end of each section provide immediate feedback, helping readers monitor their understanding and mastery of the material.

A Practical Approach, 2026 Edition

This trusted handbook shows you exactly how to complete your Self Assessment tax return for 2025/26, understand updated UK income tax rules and deal confidently with HMRC. 

The Telegraph Tax Guide 2026 gives you clear, step-by-step guidance to complete your return accurately and on time. Fully updated after the 2025 Budget changes, it helps you reclaim your time, avoid penalties and claim every allowance.

The UK's bestselling tax handbook, this essential guide translates complex rules into plain English. It includes worked illustrations, key updates from the 2025 Budget and Treasury Statements, and practical tips for dealing effectively with HM Revenue and Customs. Whether you're self-employed, employed, part time, full time or retired, it explains what applies to you, including how living or working abroad affects the tax you pay. 

You'll learn what records you need, what you can claim, and how to make the system work for you. Understand allowances, reliefs, capital gains, National Insurance and residency rules so you can submit your return with confidence and peace of mind. 

Make this the year your tax return is simple, accurate and stress-free. 

Themes include: 2025 Budget and Treasury updates, Self Assessment step by step, HMRC responses and compliance, allowances and tax-saving opportunities, residency and working or living abroad, practical checklists for employed self-employed and retired readers.

Your Complete Guide to the Tax Return for 2025/26

The Telegraph Tax Guide 2026

Accounting Fundamentals, Student Print Edition

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