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Are taxes included in Capital Budgeting?

Dear experts,

When determining Capital Budgeting of an investment project, taxes are included in the overall budget or is there some kind of segregation?

I couldn't identify yet if this is a business decision based on its own budgetary controls, a financial concept, best practice or something else.

Currently, Investment Management and Project System modules are been used to handle this process in the company.

Any comments will be appretiated.

Best regards

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