An analysis of how future investors and small financial institutions in New Zealand can avoid the effect of double taxation on corporate profits.

Cruz, Julie and Alley, Clinton (2017) An analysis of how future investors and small financial institutions in New Zealand can avoid the effect of double taxation on corporate profits. Applied Management Conference, Wintec, Hamilton, New Zealand, 30-31 October 2017.

[img]
Preview
PDF (Book of abstracts) - Supplemental Material
Available under License Creative Commons Attribution Non-commercial No Derivatives.

1175Kb

Abstract or Summary

The social, economic and financial implications of corporate taxes are important for corporations because it will affect the status and operations of the business. This paper will evaluate the significance of taxes imposed on corporate income and how to integrate proper tax planning. Qualitative research method are suitable for this research in order to produce data from journal articles and published books. Some research papers might also be useful and taken into consideration to generate valuable finding to answer the objectives of this paper. The results indicate imputation system appears as an effective method for taxes in corporation, an assumption of dividend relief is favourable to decrease corporate tax rate, a rational and conclusive distribution of tax burden can be achieved using imputation system.

Item Type:Paper presented at a conference, workshop or other event, and published in the proceedings
Keywords that describe the item:corporate tax
Subjects:H Social Sciences > HF Commerce
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:6037
Deposited By:
Deposited On:20 Jul 2018 02:49
Last Modified:20 Jul 2018 02:49

Repository Staff Only: item control page