comptabilité

Tax Return The tax return is a must for many taxpayers. It is used as the basis for calculating income tax, and for declaring income received during the previous tax year to the tax authorities. What is a tax return? The tax return is an official document that...

Tax Base The world of taxation is littered with technical terms, among which "tax base" is a central concept. This key element determines the extent of the tax contribution applied to both individuals and companies. This article demystifies this fundamental principle...

Progressive Tax Schedule Income tax is a central element of the French tax system. Its structure, based on a progressive scale, aims to balance citizens' contributions according to their financial capabilities. This article explores the ins and outs of this...

Tax Shield The subject of taxation is often hotly debated, as much for its direct impact on individual purchasing power as for its essential role in the functioning of the State. Among tax mechanisms, the "tax shield" is a key concept for understanding attempts to...