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Extra info for F1: Financial Operations: Operational Level CIMA Official Learning System, Sixth Edition
This has caused some governments to consider limiting the amount of interest that can be charged to proﬁts as an expense. For example, in the USA, certain types of high-yield debt are limited to the amount that can be set against the entity’s taxable income. 6 Treatment of losses Trading and capital losses are usually dealt with separately under the legislation applicable to each. 1 Trading losses Trading losses are calculated in the same way as trading proﬁts. During the period when a trading loss occurs, the entity cannot claim a tax refund.
2% Progressive Indirect taxes cannot normally be progressive on the individual as they are either assessed on: ● ● the number of goods (excise duty) or the value (VAT) of the goods. These taxes can only be progressive or regressive on the individual if different rates of tax are charged on different goods. For example, if higher rates of tax are charged on goods that tend to be bought by those on higher incomes, the indirect tax could be said to be progressive. 9 The tax gap The tax gap is the difference between actual tax revenue received and the amount that would have been received had 100 per cent of the amount due been collected.
Taxation may also be used by a government as a means of inﬂuencing economic decisions or controlling the economy; in this way taxation will also reﬂect prevailing social values and priorities in a country. This characteristic helps explain why no two countries’ tax systems will be identical in every respect and it also explains why governments continually change their tax systems. Revenue raised from taxation is needed to ﬁnance government expenditure on items such as the health service, retirement pensions, unemployment beneﬁt and other social beneﬁts, education, ﬁnancing government borrowing (interest on government stocks), etc.