Principles of taxation / Sally M. Jones, [and] Shelley C. Rhoades-Catanach

Includes index.

Part One: Exploring the Tax Environment -- Part Two: Fundamentals of Tax Planning -- Part Three: The Measurement of Taxable Income -- Part Four: The Taxation of Businiess Income -- Part Five: The Individual Tax Payer -- Part Six: The Tax Compliance Process -- Appendixes -- Glossary -- Index.

Principles of Taxation for Business and Investment Planning, by Jones and Rhoades-Catanach, is a different approach to the study of taxation than the traditional tax return preparation approach. This book teaches students to recognize the role taxes play in business and investment decisions. In addition, the book presents the general role of taxation and its implications across all taxpaying entities before discussing the details relevant to specific entities. This approach allows students to really grasp the fundamental concepts that are the foundation for specific tax rules. The benefit is that the students will understand the framework of the tax system, even though specific tax rules and regulations change from year to year. Unlike traditional introductory texts, Principles of Taxation for Business and Investment Planning downplays the technical detail that makes the study of taxation such a nightmare for business students. This text attempts to convince students that an understanding of taxation is not only relevant but critical to their success in the business world.