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What is Taxation?

A means by which governments finance their expenditure by imposing charges on citizens and corporate entities. Governments use taxation to e...
Taxation Principle

Basic concepts by which a government is meant to be guided in designing and implementing an equitable taxation regime. These include: Ade...
Unearned Income

Unearned Income -An individual's income derived from means other than the provision of personal efforts (Salaries), such as that deriv...
What Does Business Income Mean?

What Does Business Income Mean? Any income that is realized as a result of business activity. Business income is a type of earned income, ...
Principal Place of Abode

(Principal Residence) The place that an individual considered to be his permanent home. A person's abode does not change when he is temp...
Capital Gain

The gain from the sale or exchange of a capital assets; such as stock or real estate. The gain is the difference between a selling price exc...
Full Time Student

An individual who is enrolled in a school for the number of hours or courses considered by the school to be full-time. School includes eleme...
Retirement

Everyone wants a financially secure retirement, and most people take some steps to provide for their later years. Almost all employed and se...
Alimony

Alimony is a payment made to a person by court decree as a result of divorce or separation. If the taxpayer is receiving taxable alimony, i...
Interest Penalty on Early Withdrawal of Savings

Interest Penalty on Early Withdrawal of Savings If money in a time savings (such as a certificate of deposit) is withdrawn before maturit...

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Forms (13)
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