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Introduction to Tax Planning

In: Business Taxation and Financial Decisions

Author

Listed:
  • Deborah Schanz

    (Chair of Taxation and Accounting)

  • Sebastian Schanz

    (University of Magdeburg)

Abstract

In this chapter we explain why integrating taxation into decision making processes is not negligible. Using simple examples, we show that taxation affects optimal investment decisions. We present the two most important objectives of tax research: Tax planning and identifying tax impact on decisions. We discuss main assumptions of an investment decision process briefly and introduce the important terms of tax planning and tax minimization. Moreover, we provide basic concepts of tax planning and discuss different types of decision settings and planning approaches. After studying this chapter, you are able to evaluate the importance of taxation in investment decisions and distinguish between tax planning and tax minimization.

Suggested Citation

  • Deborah Schanz & Sebastian Schanz, 2011. "Introduction to Tax Planning," Springer Books, in: Business Taxation and Financial Decisions, chapter 0, pages 3-10, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-03284-4_1
    DOI: 10.1007/978-3-642-03284-4_1
    as

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