BUAD 515 - The Influence of Taxation on Business Decisions

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The course provides the student with an overview of the influence of Federal income taxation on the business decision- making process. A conceptual foundation is established that links Federal income taxation and cost/benefit analysis in terms of the impact on business decisions. The student will understand tax terminology, develop and awareness of tax reduction techniques, and utilize tax planning in applying these techniques in a business setting. Differences in financial reporting objectives and the related financial statements versus those associated with tax reduction techniques are identified.