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・ Tax controversy
・ Tax court
・ Tax Court of Canada
・ Tax Court of Canada Act
・ Tax credit
・ Tax Credit Assistance Program
・ Tax credit overpayment
・ Tax Credits Act 2002
・ Tax credits in the Republic of Ireland
・ Tax cut
・ Tax Cuts Japan
・ Tax Day
・ Tax Deducted at Source
・ Tax deduction
・ Tax Deduction and Collection Account Number
Tax deferral
・ Tax efficiency
・ Tax equalization
・ Tax Equity and Fiscal Responsibility Act of 1982
・ Tax evasion
・ Tax evasion and corruption in Greece
・ Tax evasion in the United States
・ Tax Executives Institute
・ Tax exemption
・ Tax exile
・ Tax expenditure
・ Tax expense
・ Tax exporting
・ Tax Fairness Oregon
・ Tax file number


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Tax deferral : ウィキペディア英語版
Tax deferral
Tax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be the same. Taxes can sometimes be deferred indefinitely, or may be taxed at a lower rate in the future, particularly for deferral of income taxes. It is a general fact of taxation that when taxpayers can choose when to pay taxes, the total amount paid in tax will likely be lower.
==Corporate tax deferral==
Corporations (or other enterprises) may often be allowed to defer taxes, for example, by using accelerated depreciation. Profit taxes (or other taxes) are reduced in the current period by either lowering declared revenue now, or by increasing expenses. In principle, taxes in future periods should be higher.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Tax deferral」の詳細全文を読む



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