Term Paper

On
“Corporate Tax Planning Activities: Overview of Concept,
Theories, Restriction, Motivation and Approaches”

Submitted By:
Name..................
Class Roll: ..........................
Session: ........................
Program: MBA (Final)
Department of ....................
Eden Mohila College, Dhaka

Submitted To:
Teacher....................
Assistant Professor
Department of ................
Eden Mohila College, Dhaka

Date of Submission: November, 2016

 Letter of Transmittal

Date: November, 2016

Teacher....................
Assistant Professor
Department of ................
Eden Mohila College, Dhaka

Subject: Submission of Term paper on “Corporate Tax Planning Activities: Overview

of Concept, Theories, Restriction, Motivation and Approaches”

Dear Sir
It is a great pleasure and honor for me to submit my term paper on the above mentioned title
“Corporate Tax Planning Activities: Overview of Concept, Theories, Restriction,
Motivation and Approaches” for a partial fulfillment of the requirements of our MBA
(Final Year) I have tried hard in preparing the report and tried to make the report clear and
comprehensive within constrains.

I appreciate having this task. If you need a kind of assistance interpreting this report or
further explanation I will be glad to provide it accordingly.

Your sincerely,

Name..................
Class Roll: ..........................
Session: ........................
Program: MBA (Final)
Department of ....................
Eden Mohila College, Dhaka
 Student’s Declaration

I, Student Name............................., MBA (Final year), Roll No: ......................, Session: 2013-2014,
Department of ............................, Eden Mohila College, Dhaka would like to solemnly declare here
that the term paper on “Corporate Tax Planning Activities: Overview of Concept,
Theories, Restriction, Motivation and Approaches” has been prepared by me. While
preparing this term paper, I didn’t breach any copyright act intentionally. I’m further declaring that, I
didn’t submit this report anywhere for any degree, diploma or certificate.

Name..................
Class Roll: ..........................
Session: ........................
Program: MBA (Final)
Department of ....................
Eden Mohila College, Dhaka
 Supervisor’s Certification

This to be certify that the Term paper on “Corporate Tax Planning Activities: Overview of
Concept, Theories, Restriction, Motivation and Approaches” a guideline report as
knowledge which is carried out by Name.........................., MBA (Final year): Roll No: .....................,
as a partial fulfillment of the requirement of Master of Business Administration (MBA),
..........................., National University.

This report has been prepared under my guidance and is a record of the genuine work carried
successfully.

........................................
Teacher....................
Assistant Professor
Department of ................
Eden Mohila College, Dhaka
 Acknowledgement

First of all, I have the pleasure to express my gratitude to the Almighty Allah for giving me
opportunity to complete my internship program and finally to prepare this report. I am
grateful to my honorable supervisor, Teacher...................., Assistant Professor, Department
of ................, Eden Mohila College, Dhaka for providing me such opportunity to conduct
term paper on “Corporate Tax Planning Activities: Overview of Concept, Theories,
Restriction, Motivation and Approaches”

His suggestions were really a great source of spirit to make the report good one. At last, I
shall be grateful to those persons who will read this report and who shall get benefit from this
report at present and in future. Practical experience and situation can give the proper
knowledge of total environment. My report will be the greater example of that.

Name..................
Class Roll: ..........................
Session: ........................
Program: MBA (Final)
Department of ....................
Eden Mohila College, Dhaka
 Executive Summary

Globally, the transformations in the tax systems and accounting standards have been
given the firms opportunities to manage their tax affairs for the advantage of their
shareholders. Tax planning by companies is a highly important activity as one of
many tools uses to manage companies’ tax affairs. The main purpose of this paper is
to reviews the literature on various aspects of tax planning. This study goes on to
review the literature on the concept of tax planning activities for companies. A review
of literature on tax planning chances due to ‘gaps’ in the properties of the law and
business taxes, and to discuss how tax planning is carried out with differing
measurements and approaches from company to another. In the current setting, in
which the tax burden is getting to be progressively important in companies'
composition of costs, tax planning is a significant tool to increment competitiveness.
However, a few is known about the full extent of consequences and results of tax
planning. In this article, we contribute in this area by reviewing related literature to
provide better understanding about tax planning.
 “Corporate Tax Planning Activities: Overview of Concept, Theories,
Restriction, Motivation and Approaches”
TABLE OF CONTENTS
Name of Topic Page no.
CHAPTER ONE: INTRODUCTION 01-03
1.1 Introduction
1.2 Statement of the problems
1.3 Objectives of the study
1.4 Scope of the study
1.5 Limitation of the study
CHAPTER TWO: CONCEPTUAL ISSUES 04-10
2.1 Corporate tax
2.2 Overview
2.3 Tax Planning Definitions
2.4 Theories of Tax Planning
2.5 Tax Planning Restrictions
2.6 Tax Planning Motivations and Advantages
2.7 Tax Planning Approaches
2.8 Other corporate events
2.9 Interest deduction limitations
2.10 Objective of Tax Planning
CHAPTER THREE: METHODOLOGY 11
3.1 Methodology of The Study
3.1.1 Data collection
3.1.2 Data analysis
CHAPTER FOUR: ANALYSIS AND FINDINGS 12-21
4.1 Classification of Budget: India & Bangladesh
4.1.1Budget Classification: Bangladesh
4.2 Budget Classification Structure
4.2.1 Limitations of the Existing Classification System
4.2.2 Classification of Budget: India
4.3 The relationship between GDP and size of the budget.
4.3.1Growth Rate of GDP and Size of the Budget: Bangladesh
4.3.2Growth Rate of GDP and Size of the Budget: India
4.4 TAX PERFORMANCE:
4.4.1Growth rate of GDP and indirect tax: Bangladesh
4.4.2 Growth Rate of GDP and indirect tax: India
4.4.3 Growth Rate of GDP and Direct tax: Bangladesh
4.4.4 Growth Rate of GDP and Direct tax: India
CHAPTER FOUR: RECOMMENDATION & CONCLUSION 22-24
5.1 Recommendations
5.2 Conclusion
References