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Why Should a Business Man Require In-Depth Knowledge of Taxation System?

by Feb 22, 2017Accounting

Some people think it is unnecessary. They need not pay it. It is a burden. Some people think it is their duty to pay it so they are paying it. Nobody cares to find the hidden meaning of taxation. Why is taxation important? Why is its significance?

Tax is the payment you pay to the government. Some taxes are paid to central government some to state. Type of tax: –

  1. Direct tax – atax imposed on aperson, job or property. a person pays the tax and he knows the name of the tax
  2. Indirect tax – tax imposed on property or person. A person pays tax on thetransaction. He does not know about it.

Why is taxation necessary?

Taxation is avery important way to earn income. The government of almost every country depends on thetax system. It is the money government used for

  1. Road construction and maintenance
  2. Public place construction and maintenance
  3. Foreign investment
  4. Investment in upliftment of citizen and place
  5. To maintain military forces and to purchase military ammunition, vehicles, submarines, flights, helicopter, ships etc.
  6. Giving salary to army peopleand maintaining their families after their death.
  7. Take care of those person who need money and shelter
  8. To maintain foreign relation
  9. To spread the local culture
  10. Collection of important data required for running country smoothly
  11. Enhancing space program
  12. Enhancing study program so that every child will get basic education compulsorily
  13. Run many benefit programs
  14. Controlling inflation
  15. Running institution which will handle monetary system of the country
  16. Handle waste management
  17. Handle natural resources like water, wind, petroleum, uranium and other resources
  18. Make instruments which will use natural resources like wind, water, and solar energy
  19. Development of space research center
  20. Development and maintenance of colleges and schools
  21. Investment in thesecurity of citizen by maintaining local police. Giving them salary and purchasing ammunition, cars, and devices for them

Script written in ancient civilization proves that they also used to take taxes from their citizen.

Australian taxation

The taxation system in Australia is polished and very well defined. It is the major source of income for theAustralian government. Tax comes from three sources

  1. Individual citizen paying tax
  2. Tax paid because of business
  3. Money earned by the person because he/she is staying in the country

Australian taxation system was founded in 1920. Tax money helps Australian government a lot in Second World War. After thesecond world, Australian taxation is revised.

Australian taxation system is progressive in nature. It means tax money is not fixed for any taxable money. It increases as taxable money is increased and it decreases as taxable money decreases. Majorly individual tax is aprogressive tax.

Australian taxation has ranges of taxable income on the basis of which tax money is decided. Taxable money is the gross money earned by the business or citizen. Gross money is the income minus all exemption citizens or business is receiving minus any deduction to be made minus loss incurred in the business.

Deduction includes expenses and future plan taken by the person which will give tax benefit. Expenses include loan payment, medical expense etc.  The lossof the business may have happened because of change in thetaxation system. Strategic decisions will change abruptly. This may cause ahuge loss because future investments will not work. risk involve in the business increases because of change in Australian taxation.

Australian taxation system also gives arebate to the taxpayers. Rebate is the concession given to the taxpayers. It depends on the income of the person. If it is lower than the range of lowest taxable income then, thetax will be rebated. It is avery important step which every government should take. It saves those persons from theunnecessary burden. Their survival is difficult in the society. This is little help government is giving to the poor people.

According to Australian taxation system, tax slab is prepared for both citizen and non-resident person. A non-resident person has to pay tax because they are earning money in Australia and they are using the natural resources of Australia. They are using resources like building, road and vehicles.

Payment technique

Australian taxation works on withholding basis. Tax is directly deducted from the salary of the person. They also deduct the insurance money person need to pay. They also deduct the social security money they need to pay to the government

Why change in taxation is required from time to time?

As per the monetary condition of the country and inflation rate it is very important to revise tax system of the country regularly. It will help the country to develop and to  make necessary changes in the economy.