Corporation Tax - The tax paid on the profits earned by companies and co-operatives., Value Added Tax - is a percentage tax added to the price of certain goods and services. , Capital Gains Tax - is a tax that is paid on profits earned from sale or disposal of a business asset. , Custom Duties - tax levied on imports coming into the country from outside the EU, Commercial rates - taxes levied by local authorities on property used for commercial purposes to help finance local government services., Capital Acquisition Tax - is paid by those receiving money or assets as a gift or inheritance, Deposit Interest Retention Tax - is automatically deducted from all interest paid on bank and building society accounts and passed directly to the Revenue Commissioners. , Standard rate cut off point - all earnings below a certain amount. , Higher rate of tax - applies on income above the standard rate cut off point. , Pay as you earn (PAYE) - is a direct tax on income earned from employment., USC Universal Social Charge - a tax on total income, Self-Assessment Income Tax - is paid by self-employed people (e.g a sole trader) on their income., Excise Duties - are taxes added to the price of certain types of goods such as alcohol. ,

Types of Taxation (Business/Economics/BS)

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