Detail Stealth Taxes   Oleh:  Wells, Gary R. ; Boes, Richard Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 191 no. 3 (2001), page 73-132. Topik: taxes; stealth taxes Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.12 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Tax planning is only as valuable as the quality of information used to make projections. When a CPA helps a client assess the tax cost or benefit of a proposed transaction, the client’s marginal tax rate is generally considered the rate to apply. However, finding the correct marginal rate for tax planning purposes is not always easy. CPAs frequently use the bracket rates of 15 %, 28 %, 31 %, 36 % and 39.6 % as marginal rates. While they may be the right ones, incorrect use of these rates may lead CPAs to make erroneous conclusions because of increasingly common stealth or backdoor taxes - making the correct marginal tax rate difficult to find. At the same time, rising incomes subject more taxpayers to these hidden taxes, and the alternative minimum tax increases the challenge of finding the correct marginal rate. The CPA’s task is made doubly difficult because the provisions governing these hidden taxes are not uniform and taxpayers won’t know their actual income until yearend. The more knowledgeable a CPA is about the nuances of the tax law, the greater the likelihood of using the correct marginal rate in tax planning and of being able to warn clients of the potential tax costs they face in advance. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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