以下是高顿网校小编为ACCA学员整理的：P4高级财务管理，供大家参考。
 
　　TAXATION
　　Risk management may help in reducing the amount of tax that a corporation pays by reducing the volatility of the corporation‘s earnings. Where a corporation faces taxation schedules that are progressive (that is the corporation pays proportionally higher amounts of tax as its profits increase), by reducing the variability of that corporation’s earnings and thereby staying in the same low tax bracket will reduce the tax payable.
　　According to academics, corporations could often find themselves in situations where they face progressive tax functions, for example, when they have previous losses which are not written off or, in the case of multinational corporations, due to the taxation treaties which exist between different countries. The amount of taxation that can be saved depends upon the corporation’s individual circumstances.
 
　　高顿网校小编寄语：下定决心一定要，才是成功的关键。

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