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Auswahl der wissenschaftlichen Literatur zum Thema „Object of the tax“
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Dissertationen zum Thema "Object of the tax"
1
Kadanaitė, Danutė. "Mokesčių objekto teisinis reguliavimas Lietuvoje reorganizavimo procesuose." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060329_150441-78018.
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In the directive of the council of Europe for the common tax system, a common principle for the merging division, alienation and shares exchanging of varions state members, is applied in order the processes of reorganization would not be aggravated by limitations, obstacles and restrictions, appearing due to tax regulations. In this Master work the legal reglamentation of tax objects is being analised in the context of the reorganization process, aiming to elucidate if the above mentioned principles are not violated during this process.
2
Strankauskas, Arvydas. "Pridėtinės vertės mokesčio objektą reglamentuojančių teisės aktų nuostatų taikymo problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20080125_131602-05297.
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PVM yra didžiausias ir svarbiausias nacionalinio biudžeto pajamų šaltinis, todėl valstybei ypač svarbu užtikrinti, kad aiškinant teisės aktus reglamentuojančius PVM, būtų daroma kuo mažiau klaidų. Siekiant atsakyti į klausimą, kokios priežastys lemia klaidas taikant PVM reglamentuojančius teisės aktus, šiame darbe iškeltos kelios hipotezės. Pirma, klaidų taikant PVM reglamentuojančius teisės aktus priežastys yra konkrečios netobulos, klaidinančios teisės aktų nuostatos. Antra, teisės aktų nuostatos, kurias taikant klystama akivaizdžių trūkumų neturi, klystama, nes dažnai yra neaiškus jų tikslas, pagrindinė idėja, dėl kurios jos buvo sukurtos. Siekiant patvirtinti ar paneigti šiuos spėjimus i���keltas darbo tikslas – nustatyti tas PVM objektą reglamentuojančių teisės aktų nuostatas, kurias taikant dažniausiai daromos klaidos, nustatyti klaidų tipus ir būdus, į ką reikėtų atkreipti dėmesį, siekiant išvengti klaidų. Šiam tikslui pasiekti iškelti uždaviniai - atlikti Europos Bendrijų Teisingumo teismo, Lietuvos Vyriausiojo administracinio teismo ir Mokestinių ginčų komisijos prie Lietuvos Respublikos Vyriausybės išnagrinėtų mokestinių ginčų sprendimų, kurie buvo priimti bylose dėl padarytų klaidų taikant PVM objektą reglamentuojančias teisės aktų nuostatas, analizę. Atlikus šių sprendimų analizę nustatyta, kad dažniausiai klystama taikant prekių tiekimo sampratoje įtvirtintas „prekių perdavimo“ ir „disponavimo prekėmis kaip savomis“ sąvokas, aiškinant vieną iš atlygio sąvokos... [toliau žr. visą tekstą]<br>The VAT is the biggest and the most important resource of the National budgets. Therefore, every state must be sure that the Declaration of the Rights Tax Act regulatory preferably. There are also a few hypotheses. First, in the application of the regulatory acts Tax resulting error caused mostly not accurate in the classification of deception leading acts. Secondly, faulty application of classification of act has no obvious defects. The possible errors come only if the target and the idea of why this all has to be done, not just explained. This foreboding to vote or to deny them is the main objective, that is This VAT object regulates classification of the acts to determine their application for the most errors occur, the error and to clarify the possible ways out, in order to circumvent.
To achieve this goal, the following tasks have been the work of the European Court of the European Community, the main administrative court in Lithuania and the Commission of disputes about tax to the government of Republic of Lithuania and decisions of the disputes about tax issues involved in the court proceedings at the declaration of the application of VAT object regulates classification of acts analyzed.
In this summary we can clearly see that there are enough misapplications of VAT object regulatory classification of the acts occuring. Only partly succeeded determination of such categories of acts, where most mistakes happen to be determined. In almost all cases, if you pay tax at... [to full text]
3
Kašpar, Martin. "Daň z příjmů právnických osob a její projev v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-1823.
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The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
4
Havlová, Michaela. "Komparace korporátní daně v České republice a v Rakousku pro vybranou společnost." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444228.
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This diploma thesis focuses on the comparison of corporate tax in the Czech Republic and Austria. The theoretical part deals in general with the taxes and tax systems of both countries. The next part is focused on the analysis and comparison of corporate tax in the Czech Republic and Austria. This issue is further illustrated on the selected company for the tax period 2020. Finally, is proposed a procedure for the further business of the company.
5
Ibarra, Olivares Rebeca. "Social mechanisms of tax behaviour." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48.
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The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these individuals; (2) A random sample of 36,949 firms that appeared in the Mexican Federal Register of Taxpayers for the year 2002. The records of the Mexican Federal Administrative Fiscal Tribunal provided data on all types of tax claims appealed before them during the 2002-2008 period. A variety of approaches and techniques are used such as agent-based simulation models, discrete time event history models, random effect logit models, and hierarchical linear models. These models are used to test different hypotheses related to the role of social networks, social interactions, and positive feedback mechanisms in explaining tax behaviour. There are five major empirical findings. (1) Networks seem to matter for individuals' tax behaviour because exposure to tax crimes of family members appears to increase a person’s likelihood of committing a tax crime. (2) Positive feedback mechanisms appear relevant because if a person commits a tax crime, it seems to increase the likelihood that the person will commit more tax crimes in the future. (3) Positive feedback mechanisms are also important for explaining corporate tax behaviour because a firm that has engaged in legal tax avoidance in the past appears to be more likely to engage in tax avoidance in the future. (4) Network effects are important in the corporate world because exposure to the tax avoidance of other firms increase the propensity of a firm to engage in tax avoidance. (5) Substitution effects between tax evasion and tax avoidance are likely to exist because when tax evasion becomes more prevalent in a firm’s environment, their likelihood of engaging in legal tax avoidance is lowered. The results underscore the importance of a sociological perspective on tax behaviour that takes into account social interactions and positive feedback mechanisms. In order to understand microscopic as well as macroscopic tax evasion patterns, the results presented in this thesis suggest that much more attention must be given to mechanisms through which taxation crimes breed more taxation crimes.
6
Hon, Michael. "Malířský tah." Master's thesis, Vysoké učení technické v Brně. Fakulta výtvarných umění, 2016. http://www.nusl.cz/ntk/nusl-240507.
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Diploma thesis called Brush stroke demonstrates technique of materialization brush strokes in an open space. Center thought of the project is application of a specific technology, when color or another material is not applied on surface by brush, but pressed through surface. It is important, that gesture of painting act remains in the color matter. Project works with reflection of painting as an artistic medium, highlighting visual and haptic elements of the result. Thesis is based on invention of technique, it's demonstration and presentation in form of an exhibition.
7
Guceri, Irem. "Tax incentives, R&D and productivity." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:bd82c1ac-cade-4717-8411-eb577d002ecf.
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This thesis explores the causal relationships between tax incentives, research and development (R&D) and productivity. Using R&D survey data from the United Kingdom (UK) Office for National Statistics and administrative data on corporation tax returns from HM Revenue and Customs, I first conduct empirical analyses of tax incentive policies for R&D, and then estimate the elasticity of output with respect to firms' own R&D efforts as well as external R&D performed by neighboring firms in technology and product space. In the first two chapters which focus on tax incentive policies and their evaluation, I am able to identify the policy effect of interest by exploiting two significant reforms in the UK in 2002 and 2008. I find that tax incentives had a positive and significant stimulating effect on businesses' R&D spending. I argue that the availability of a quasi-experimental set up helps in better identifying the policy impact. The production function estimation exercise in the third chapter shows that double counting of R&D human resources and materials in the production function causes the elasticity of output with respect to the firms' own R&D to be substantially underestimated. I also find that the R&D done in multi-unit enterprise groups is productive for the production facilities which themselves do not perform R&D. The Jaffe (1986) and Bloom et al. (2013) measures of external R&D, which account for closeness of firms in technology and product space can be constructed and included in the production function in the spirit of Griliches (1979). I find that the point estimate for the elasticity of output with respect to firms' own R&D is around 3 percent and statistically significant. Evidence is mixed regarding the productivity effects of R&D carried out by competitors in the product market or neighboring firms in technology space. The detailed data sets used in this study offer valuable resources for empirical work on R&D and productivity.
8
Adomaitienė, Rita. "Gyventojų pajamų mokesčio analizė ir tobulinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_100619-67099.
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Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show why tax is needed; 2. to do the analysis of income tax and the burden of taxation; 3. to make suggestions how to improve income tax. The methods of research: in combining methods of analysis (monographic, statistic, logical, horizontal and vertical analysis ) and means (comparicon, graphical) to present suggestions how to improve the Tax of Personal Income.
9
Lennon, Todd L. "Object oriented design of Tactical Tic-Tac-Toe C4I simulation." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1996. http://handle.dtic.mil/100.2/ADA313558.
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Thesis (M.S. in Systems Technology (Command, Control and Communications)) Naval Postgraduate School, June 1996.<br>"June 1996." Thesis advisor(s): Gary R. Porter,Michael G. Sovereign. Bibliography: p. 85. Also Available online.
10
Rose, Christopher. "Exchange of tax information : neutrality and inter-nation equity." Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.
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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap in the tax literature. The first part of this thesis locates the research and poses a series of questions relating to the theory underlying concepts of fairness, inter-nation equity and the neutrality of taxation systems in the context of tax information exchange. It illustrates that while theory suggests that the provision of tax information to foreign tax authorities may enhance tax administration efficiency and assist in ensuring horizontal and vertical equity among taxpayers in a single state, it also suggests that it may do so in some instances at the expense of global economic efficiency and inter-nation equity. New constraints on tax information exchange are proposed as mechanisms which will decrease the risk of undermining inter-nation equity and economic efficiency. The second part of this thesis presents a case study examination of the extent to which considerations of inter-nation equity and fairness have influenced the evolution of proposals for tax information exchange in the context of the Organisation for Economic Cooperation and Development's Harmful Tax Competition Initiative. It also examines the extent to which international regime theory may contribute to an understanding of that Initiative and its proposals for tax information exchange. The final part of the thesis presents a series of answers to the questions posed as well as observations relating to the implications for both theory and policy arising from the answers.