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1

Hengartner, Lukas. "Explaining executive pay : the roles of managerial power and complexity /." Wiesbaden : Dt. Univ.-Verl, 2006. http://deposit.d-nb.de/cgi-bin/dokserv?id=2862868&prov=M&dok_var=1&dok_ext=htm.

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2

Hamil, Sybile W. "A study of households' willingness to pay and ability to pay school fees for secondary education in Jamaica." Thesis, University College London (University of London), 2009. http://discovery.ucl.ac.uk/10020584/.

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3

Akweongo, Patricia. "Willingness and ability to pay for insecticide : treated nets in Northern Ghana." Master's thesis, University of Cape Town, 1999. http://hdl.handle.net/11427/9059.

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Bibliography: leaves 103-111.<br>Insecticide treated nets (ITNs) are a highly cost-effective tool in malaria control and has been associated with reductions in morbidity and mortality in children. Even though their efficacy has been established, the success of their use as a malaria control tool depends on their effective implementation and sustainability. The purpose of this study was to assess factors that would impact on household willingness and ability to pay for insecticide treated nets in the Bolgatanga district of Northern Ghana to provide insights into the sustainability of this tool.
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4

Sousa, James Josà de Brito. "Influence Of Technology In Ability To Pay The Perimeter Of irrigators plateaus Guadalupe, in PiauÃ." Universidade Federal do CearÃ, 2014. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=12627.

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CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior<br>Irrigation contributes to the increase of industrial and commercial activities, directly impacting on economic progress, generating direct and indirect responsible for the circulation of wealth from the countries jobs. In any irrigation project, it becomes important to understand the concept of technology that is linked not only to factors such as machinery and equipment to optimize production, plus also the fact that these elements or factors need to be operated within the productive activity. This work had as main objective to an
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5

Gardner, Kara R. "The relationship between persistence, ability-to pay, and other selected variables at a highly selective, urban HBCU." DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 2012. http://digitalcommons.auctr.edu/dissertations/412.

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Gaining admissions into higher education is not nearly as challenging as persisting to degree attainment. Promising black students are failing to complete higher education pursuits, but what can institutions of higher education do to reverse this trend, particularly in the HBCU environment, where the average graduation rate is 42% (Journal of Blacks in Higher Education, 2008)? The purpose of this study is to examine the relationship intent to persist and actual persistence may have with ability-to-pay, socioeconomic status, and other selected variables at a private, highly selective, urban, HB
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6

Kamara, Joseph. "Essays on willingness and ability to pay for health insurance among informal sector workers in Sierra Leone." Thesis, City University London, 2015. http://openaccess.city.ac.uk/14564/.

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Access to health care is a serious problem in Sierra Leone, more so in rural areas where living standards are low and there is absence of health care facilities. Health insurance, it is argued, will play an important role in giving access to medical care and reducing the high out of pocket (OOP) health expenditure, thus preventing unnecessary deaths and increasing well-being. It is however difficult to know the exact value households place on health and health care as they are not generally exchanged in the market place. For this reason, nonmarket valuation is increasingly becoming an importan
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7

Smith, Teresa L. "The role of ability to pay and internal labor market processes in wage and gender-related wage differentials." Diss., Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/54432.

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This research attempts to identify factors that influence wage and gender-related wage differentials across organizations. Specifically, the purpose was to investigate the role of ability to pay, willingness to pay, and organizational characteristics in wage determination and the development of gender-related wage differentials at the organizational level. The sample chosen for the study included 160 doctoral-granting, public universities across the United States. Average wages at three levels of full, associate and assistant professor ranks were examined. Results of the study indicate that a
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8

Svensson, Maria E. C. "Om pedagogers kommunikationsstil och barns förmåga till uppmärksamhet- About teachers’ communicative style and children’s ability to focus and pay attention." Thesis, Malmö högskola, Fakulteten för lärande och samhälle (LS), 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-33296.

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Sammanfattning/AbstractProblemområdeFörmågan att koncentrera sig och att hålla fokus har stor betydelse för allt lärande. Det finns många olika faktorer som kan påverka uppmärksamhetsförmågan. I denna uppsats undersöker jag hur pedagogens kommunikationsstil kan påverka barnens uppmärksamhetsförmåga och huruvida pedagogerna är medvetna om detta.Syfte och preciserade frågeställningarSyftet med mitt examensarbete var att få en inblick kring vilka kommunikationsstilar pedagogerna i studien använder sig av och dess eventuella samband med barnens uppmärksamhetsförmåga. Mina frågeställningar gäller p
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9

Monés, Pederzini Óscar. "Integrating Energy Demand and Ability to Pay in the Design of Decentralised Energy Supply : A Case Study in Rural Nepal." Thesis, KTH, Skolan för industriell teknik och management (ITM), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-265015.

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Access to electricity is essential for socioeconomic growth, especially in developing countries. However, over 1.1 billion people still do not have access to modern sources of energy. This is particularly prevalent in rural or remote areas, where renewable off-grid solutions and particularly minigrids seem the most cost-effective solution to deliver longterm energy solutions. Comprehensively forecasting energy demand in these areas and designing the most optimal solution requires a thorough feasibility design process. A literature review of project development tasks revealed that a research ga
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10

SUNDQVIST, ALYCIA. "A company’s ability Not to default on a loan : Does the location have an impact?" Thesis, KTH, Skolan för industriell teknik och management (ITM), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-239901.

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This thesis aims to answer the question if the type of region or category of a municipality in which a company is located in, impacts the company’s ability not to default on a loan. Previous literature is used to find which determinants have an impact on a company’s survival from five levels: Macro, Industry, Regional, Company and Individual entrepreneur. The data used is in collaboration with a financial company offering small businesses credit products. They have contributed with loan data. A statistical analysis has been done and the method used is a logistic regression, where the dependent
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Malheiros, Carolina Rocha. "A progressividade nos impostos (os princípios da igualdade e da capacidade contributiva) (perfil constitucional)." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6356.

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Made available in DSpace on 2016-04-26T20:22:33Z (GMT). No. of bitstreams: 1 Carolina Rocha Malheiros.pdf: 1208448 bytes, checksum: 374a2b1b28c96272dc6000bb9f1c7194 (MD5) Previous issue date: 2014-02-05<br>The present work aims to study the progressive taxation on the Brazilian Statutory Law and it will be treated under the focus of the Brazilian Federal Constitution of 1988. The progressivity applied in taxes is an issue that demands the study of the Brazilian Constitutional System, integrated by principles, which are rules of the highest hierarchy guiding the application of the other rules
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OLIVEIRA, Izabella dos Santos Jansen Ferreira de. "LIBERDADE, IGUALDADE E TRIBUTAÇÃO: uma equação necessária." Universidade Federal do Maranhão, 2016. http://tedebc.ufma.br:8080/jspui/handle/tede/1338.

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Submitted by Maria Aparecida (cidazen@gmail.com) on 2017-05-05T14:27:29Z No. of bitstreams: 1 Izabella.pdf: 682701 bytes, checksum: 40f9dc58975b2f641cd342c4e1c10da2 (MD5)<br>Made available in DSpace on 2017-05-05T14:27:29Z (GMT). No. of bitstreams: 1 Izabella.pdf: 682701 bytes, checksum: 40f9dc58975b2f641cd342c4e1c10da2 (MD5) Previous issue date: 2016-02-24<br>The inclusion of taxation in the context of fundamental rights raises the need to balance the values of liberty and equality, from both perspectives, the citizen and the State. This work will focus the issue using the theories of justi
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Fulginiti, Bruno Capelli. "Regras de dedutibilidade no imposto de renda : conteúdo normativo e controle jurisdicional." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/77188.

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O presente trabalho busca examinar o conteúdo normativo de regras e limites de dedutibilidade do imposto de renda no ordenamento jurídico brasileiro. Pretende-se analisar a sua relevância como um instrumento de proteção de direitos fundamentais e de realização da igualdade tributária por meio da simplificação que proporciona. Com base nessa premissa, pretende-se, primeiro, afastar o entendimento de que regras e limites de dedutibilidade são fruto da discricionariedade legislativa e, segundo, apresentar parâmetros de controle que permitam o seu controle jurisdicional.<br>The presente study aims
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14

Rocha, Paulo Victor Vieira da. "A proporcionalidade na tributação por fato gerador presumido (Artigo 150, §7º, da Constituição Federal)." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-06072011-164915/.

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A partir da decisão do Supremo Tribunal Federal proferida no julgamento da Ação Direta de Inconstitucionalidade 1851-4/AL, os entes políticos, especialmente, estados-membros, passaram a fazer uso pleno e generalizado do regime autorizado excepcionalmente pelo art. 150, § 7.º, da Constituição de 1988, dispositivo inserido no texto constitucional por meio da Emenda n.º 3/93. Trata-se do regime de tributação chamado de substituição tributária para frente, por fato gerador presumido, que abre exceção ao princípio da capacidade contributiva em nome da praticabilidade da tributação. E o objeto do pr
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15

Doll, Dominik [Verfasser], Alwine [Akademischer Betreuer] [Gutachter] Mohnen, and Eberhard [Gutachter] Feess. "Enhancement of corporate decision making – Three essays on ability-based group composition, assessment criteria for payment scheme efficiency, and factors for employee pay satisfaction / Dominik Doll ; Gutachter: Alwine Mohnen, Eberhard Feess ; Betreuer: Alwine Mohnen." München : Universitätsbibliothek der TU München, 2016. http://d-nb.info/1116604388/34.

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Doll, Dominik Verfasser], Alwine [Akademischer Betreuer] [Mohnen, and Eberhard [Gutachter] Feess. "Enhancement of corporate decision making – Three essays on ability-based group composition, assessment criteria for payment scheme efficiency, and factors for employee pay satisfaction / Dominik Doll ; Gutachter: Alwine Mohnen, Eberhard Feess ; Betreuer: Alwine Mohnen." München : Universitätsbibliothek der TU München, 2016. http://nbn-resolving.de/urn:nbn:de:bvb:91-diss-20160916-1307222-1-4.

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17

Nakagaki, Ruti Kazumi. "O princípio do não confisco no direito tributário." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/8999.

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Made available in DSpace on 2016-04-26T20:30:18Z (GMT). No. of bitstreams: 1 Ruti Kazumi Nakagaki.pdf: 511933 bytes, checksum: f1f1164a594af7cf2c8ce733918acf06 (MD5) Previous issue date: 2010-05-25<br>The present study seeks to investigate selected tax principles with special focus on non-confiscation principle from a historic perspective and through analyses based on the views held by theoreticians specializing in Brazilian positive law theory, particularly regarding the Federal Constitution and complementary laws. The principle of non-confiscation shall not constitute the sole theme of thi
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18

Antonaccio, Leonardo Xavier. "A tributação sob uma ótica de justiça: o caso do Imposto sobre Transmissões Causa Mortis e Doações (ITCMD)." Universidade do Estado do Rio de Janeiro, 2013. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6342.

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A ideia central da dissertação é a analise da tributação sob uma ótica de justiça. Teorias contemporâneas de justiça são apresentadas para compor o arcabouço teórico do trabalho. São apresentadas a teoria de justiça de John Rawls, que enfatiza o tema da redistribuição de rendas, a concepção de justiça de Nancy Fraser, que enquadra a categoria filosófica do reconhecimento como fundamental e sendo uma dimensão irredutível da justiça, assim como a visão de Jaques Derrida sobre a ideia de justiça. Princípios constitucionais tributários são introduzidos com o propósito de estabelecer esta relação e
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Kassner, Laura Danielle. "The Distribution of National Board Certified Teachers in Virginia." Diss., Virginia Tech, 2012. http://hdl.handle.net/10919/77348.

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This study provides a descriptive analysis of the distribution of National Board Certified Teachers (NBCTs) in Virginia, which offers financial compensation to these educators regardless of teaching assignment. Most localities provide additional incentives to recruit and retain NBCTs, again, not targeted or structured in any way. Given the impact of high quality teachers on student learning and the well-documented disparities in access for subsets of the student population, it is important to obtain a baseline measure of NBCT distribution in Virginia upon which leaders might build a plan for r
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Gonçalves, Marlo Thurmann. "O princípio da solidariedade e as contribuições sociais: limites e possibilidades de incidência na Constituição federal de 1988." Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4492.

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Submitted by Nara Lays Domingues Viana Oliveira (naradv) on 2015-07-16T14:16:49Z No. of bitstreams: 1 MARLO.pdf: 929855 bytes, checksum: bd0639f4ea48951d99a988159aeec248 (MD5)<br>Made available in DSpace on 2015-07-16T14:16:49Z (GMT). No. of bitstreams: 1 MARLO.pdf: 929855 bytes, checksum: bd0639f4ea48951d99a988159aeec248 (MD5) Previous issue date: 2014-09-30<br>Nenhuma<br>A partir da problemática acerca da possibilidade jurídica de que o âmbito de incidência das contribuições sociais previstas em sede constitucional seja interpretado a partir do princípio da solidariedade, expõe-se a ev
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Morais, Carlos Yury Araújo de. "O dever fundamental de pagar impostos como condição de possibilidade para alcançar a equidade na tributação da renda mundial." Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/4879.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-10-23T12:21:51Z No. of bitstreams: 1 Carlos Yury Araújo de Morais_.pdf: 1179842 bytes, checksum: 7ff03fc404c101da11f875aae0d7420e (MD5)<br>Made available in DSpace on 2015-10-23T12:21:51Z (GMT). No. of bitstreams: 1 Carlos Yury Araújo de Morais_.pdf: 1179842 bytes, checksum: 7ff03fc404c101da11f875aae0d7420e (MD5) Previous issue date: 2014-10-28<br>Nenhuma<br>Por meio da análise fenomenológico-hermenêutica, busca-se construir o sentido hermenêutico adequado para a concretização do dever constitucional de pagar tribu
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Romeu, Victor Gonçalves. "A contribuição de melhoria como instrumento de política urbana." Universidade do Estado do Rio de Janeiro, 2011. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=3148.

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Com o crescimento desordenado das cidades, surgiu a necessidade de um planejamento urbano adequado, que garantisse a dignidade da pessoa humana e o respeito aos direitos fundamentais. Em um sistema tributário inchado, com reformas desastrosas e o colapso financeiro de Municípios, alternativas de solução para o problema do crescimento das cidades são essenciais. A contribuição de melhoria, tributo pioneiramente previsto na Constituição Federal de 1934, é uma dessas alternativas, na medida em que pode representar importante e justo meio de obtenção de recursos públicos que financiem políticas ur
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23

Santos, João Victor Guedes. "Teoria da tributação e tributação da renda nos mercados finaneiro e de capitais: entre a equidade e a eficiência; entre a capacidade contributiva e a indução." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-20032013-140006/.

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Este estudo tem por objetivo analisar e reconstruir os fundamentos da Teoria da Tributação e do Direito Tributário que regem a incidência do Imposto de Renda sobre operações conduzidas nos mercados financeiro e de capitais. Examinam-se, num primeiro momento, os preceitos norteadores da eqüidade, eficiência (nos seus dois vieses de neutralidade e desenvolvimento), simplicidade e conveniência, verificando-se em que medida o ordenamento jurídico-tributário posto está em consonância com a Teoria da Tributação. Na seara da Teoria da Tributação, destaque é dado ao trade-off (ou dilema) entre eficiên
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Matos, Mateus Bassani de. "Tributação no Brasil do século XXI: uma abordagem hermeneuticamente crítica." Universidade do Vale do Rio dos Sinos, 2014. http://www.repositorio.jesuita.org.br/handle/UNISINOS/3735.

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Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-06-01T13:10:33Z No. of bitstreams: 1 Mateus Bassani de Matos.pdf: 1796553 bytes, checksum: 21e87bf981b91625c7d64bd4b9880b11 (MD5)<br>Made available in DSpace on 2015-06-01T13:10:33Z (GMT). No. of bitstreams: 1 Mateus Bassani de Matos.pdf: 1796553 bytes, checksum: 21e87bf981b91625c7d64bd4b9880b11 (MD5) Previous issue date: 2014-06-23<br>Nenhuma<br>No âmbito do Constitucionalismo Contemporâneo, a tributação no Brasil é analisada a partir da chamada Crítica Hermenêutica do Direito, demonstrando que sua função redistri
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Feliciano, Rafael Esteves. "O paradigma do modelo tributário nos jogos e apostas tanto territoriais como on-line." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21151.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Durante séculos, os jogos e apostas foram vistos como um fenómeno reprovável e nocivo, não só pela incompatibilidade com os ideais religiosos, como também devido aos problemas éticos e morais a que estão associados. Contudo, apesar de não ser um fenómeno consensual, é inegável o constante crescimento que o mesmo tem tido nos últimos anos, não só a nível nacional, mas também internacional, principalmente no que concerne aos jogos e apostas on-line, uma vez que o desenvolvimento tecnológico dos meios digitais tem sido exponencial
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Silva, Rafael Vega Possebon da. "A extrafiscalidade no ICMS: seletividade, essencialidade, neutralidade e efeito indutor das normas tributárias à luz da Constituição Federal de 1988." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6876.

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Made available in DSpace on 2016-04-26T20:23:53Z (GMT). No. of bitstreams: 1 Rafael Vega Possebon da Silva.pdf: 943934 bytes, checksum: 414ccba44bc43a6e54eac961425da59e (MD5) Previous issue date: 2015-09-18<br>The present dissertation aims the analysis, from a legal standpoint, of the non-fiscal purposes of taxation related to the ICMS1, understood as the effects caused by the collection of this tax besides the generation of income to the State. Therefore, we start studying the economic effects of taxation, as well as the social and historical background that justifies tax imposition. From u
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Barufaldi, Cristiano Roesler. "Substituição tributária “para frente” no ICMS : da capacidade contributiva na tributação por fato gerador presumido." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/115059.

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A utilização da técnica da substituição tributária “para frente” no imposto sobre as operações relativas à circulação de mercadorias e sobre prestações de serviços de transporte interestadual e intermunicipal e de comunicação (ICMS) e sua conformação com o princípio da capacidade contributiva são os objetos de estudo deste trabalho. Buscar-se-á, então, no primeiro momento, traçar os contornos da substituição tributária “para frente”, dentro das hipóteses de sujeição passiva tributária, bem como compor um histórico dos antecedentes legislativos e jurisprudenciais a respeito do tema. O segundo c
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Barros, Mauricio. "A efetivação dos direitos sociais por medidas fiscais e financeiras: instrumentos para a superação do subdesenvolvimento." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-02122016-093313/.

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A tese tem a intenção de promover um estudo sobre a efetivação do mínimo existencial pelas normas que regulam a atividade financeira do Estado, mediante uma articulação entre os fundamentos e objetivos fundamentais da república, os direitos fundamentais sociais e os subsistemas financeiro e tributário na Constituição Federal de 1988. A ideia principal é explorar os instrumentos fiscais e financeiros aptos a garantir a efetivação dos direitos sociais individuais (dimensão do mínimo existencial), o que é considerado vital para a superação do subdesenvolvimento brasileiro (relação entre direitos
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Ferencová, Eva. "Hodnocení výkonnosti podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224141.

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The diploma thesis is focused on evaluating the performance of the company KOHUT Třinec s.r.o. in period from 1. 4. 2007 to 31. 3. 2011. Evaluation is made by using selected indicators of financial analysis, namely pyramidal decompositions and systems of purposefully selected indicators. The theoretical part contains the definition of basic concepts for understanding the issues examined. Based on financial analysis in the practical section are made possible suggestions to improve the current situation of the company and suggestions to remove the identified problems.
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Okamoto, Priscilla. "O princípio da vedação do retrocesso e algumas limitações ao poder de tributar." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5861.

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Made available in DSpace on 2016-04-26T20:20:58Z (GMT). No. of bitstreams: 1 Priscilla Okamoto.pdf: 566646 bytes, checksum: 457a8c75c7c44548c851a4446443b007 (MD5) Previous issue date: 2012-05-29<br>The purpose of this study is to explore the possibility to apply the principle of the retrocession prohibition to some constitutional rules that deal with limitations on the taxing power. In order to accomplish this, first, the principle of retrocession prohibition was explored. Second, the research studied concepts related to the non cumulativity of ICMS, IPI, PIS/Pasep and Cofins, the ability to
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31

Bojilov, Raicho. "Learning about Ability and the Effects of Pay Incentives." Thesis, 2011. https://doi.org/10.7916/D8FT8SZF.

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This dissertation studies how pay incentives interact with learning about ability and labor turnover to shape the employment dynamics at a US call center. The first chapter provides an introduction to my work and summarizes my main results. The second chapter offers a descriptive analysis of the work environment, the production process, and the effects of pay incentives. The third chapter introduces learning about ability and turnover in a model of effort choice under moral hazard. This model is then used to evaluate the effects of changing pay incentives at the call center. The effect of ince
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Li, Shao-Ning, and 黎紹寗. "Judicial Review in Taxation:Focusing on the Ability-to-pay Principle." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/wt43sx.

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LIANG, CHING-TYO, and 梁建道. "A Study of Integrated Housing and Land Taxation under Ability-to-pay Principle." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/07628967674503070244.

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34

Goss, Aaron William. "Care regardless of the ability to pay: a reconnaissance of Saskatchewan's State hospital and medical league." 2013. http://hdl.handle.net/1993/18488.

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The State Hospital and Medical League was a broadly based organization founded in 1936 and dedicated to achieving State Medicine, a fully funded holistic preventative and curative system, for Saskatchewan. Its study allows us to fill in gaps in what has been a primarily policy level historiography of Canadian medicare. Using Ian McKay's reconnaissance model, we also look at it as a locus for challenges to the entrenched, liberal and individualistic political social and professional hegemony.
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Hsien-Chun, Meng, and 孟憲群. "A Study of Taiwan Enterprises’ Ability to Pay Short-Term Debt in the Credit Rating Model." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/99759998213148283734.

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碩士<br>國立高雄第一科技大學<br>財務管理系<br>89<br>If enterprise mangers could notice early the worsening sign of enterprise operation, they would be able to adopt effective measures to prevent financial diaster. A pre-caution model with full scale of predition capability not only can help enterprise find out the crisis, but also can help financial institution and gereal public to make investment wisely. The main purpose of this thesis is to establish a Credit Rating Model suitable for general financial institution. In this research, the ability of pay short-term debt is the most fundamental variab
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Mahitivanichcha, Kanya. "Beyond education and market access gender differences in how human capital and ability translate into market outcomes /." 2003. http://wwwlib.umi.com/cr/utexas/fullcit?p3116113.

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Huang, I.-Chao, and 黃奕超. "Ability to Pay Principle and the Procedural Protection of Taxpayer-A Case Study and Comparative Legal Study of Tax Declaration." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/08689040556110223466.

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碩士<br>臺灣大學<br>法律學研究所<br>98<br>Ability to pay principle is based on equality principle and protection of freedom under the Constitution. It is the fundamental principle of substantive tax law and is used in judicial review in Taiwan. In general the ability to pay is understood as substantive and economic. However, while people perform their procedural tax duties, it also takes them much energy, time, and fee cost. Furthermore, in order to investigate tax base, there are many procedural duties, which exist in tax laws as well as concerned regulations and are guarantied by many forcing instrument
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HUANG, JO-CHING, and 黃若清. "An Study on Immovable Property Gains Tax Law under Ability-to-pay Principle ─ Centered on the House-Land Combination Tax." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/m423ku.

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碩士<br>東吳大學<br>法律學系<br>107<br>Since 2009, the price of real estate in Taiwan has been soaring, which attracts government's close attention. In the aspect of taxation of immovable property, owing to the Immovable Property Gains Tax in Taiwan failed to charge the income by its real value and depends overly upon Assessed Present Value and The Current Value of a House, which are assessed value announced by government and approximately 30~40 percentage lower than its fair market value. Therefore, the taxation of immovable property in Taiwan is much more lower than other Capital Gains Tax, which caus
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Wu, Jia-Jhen, and 吳佳珍. "Gender Equality and Ability-to-Pay Principle- A Study on the Recognition of Cost of Household Labor in Income Tax Law." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/35m9ce.

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碩士<br>中國文化大學<br>法律學系<br>106<br>Domestic labor refers to all labor concerning domestic affairs. Domestic labor, being necessary for the daily life of an individual, is characterized by three important features, i.e., of economic value, subsidiary, and necessity for concealment. The current civil code, despite its coverage of domestic labor, is limited to the scope of marriage, which is not necessarily followed by in tax law but both subject to the spirit of constitution. According to the spirit of constitution, domestic labor shall conform to gender equality, protection of right to life, and th
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Lan, Chia-Yun, and 藍佳韻. "Tax Return System and Ability-to-pay Principle in Income Tax Law-comments on legislation of personal income tax in Taiwan and China." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/62184665453601880847.

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Rose, Gregory John. "Forfeiting legal fees with proceeds of crime: the ability of accused persons to pay ’reasonable legal fees’ out of alleged proceeds of crime." Thesis, 1995. http://hdl.handle.net/2429/3775.

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The Canadian proceeds of crime provisions, Part XTJ.2 of the Criminal Code, are targeted at enterprises that are motivated by the desire to generate profit and accumulate wealth from criminal activity. The main purpose of Part XII.2 is to provide the police and prosecution with powerful new tools to attach the proceeds of crime, and the courts with the power to forfeit such proceeds. This thesis will examine how, in recognition of the procedural and substantive problems with this legislation and in contrast to American legislation, Parliament included numerous provisions to balance such
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Friedland, Jonathan Brett. "Integration of corporate and individual income taxes : an equity justification." Thesis, 2011. http://hdl.handle.net/10539/9097.

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TING, CHIH-WEN, and 丁誌魰. "THE DEMAND FUNCTION CONSTRUCTED BY USING THE BIVARIATE DISTRIBUTION OF THE PRICE THE CONSUMER’S ABILITY TO PAY AND HIS INTERNAL REFERENCE PRICE FOR A PRODUCT AND ITS APPLICATION." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/91734766470925708556.

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博士<br>淡江大學<br>管理科學學系<br>91<br>Abstract: Time lag exists between inputs and outputs during the production process. Both producers’ supply and consumers’ demand at time t may be influenced by actual commodity trade price at time . Many scholars used “Expectations” theory to discuss the dynamic supply function; on the other hand, few scholars are trying to use quantitative model to discuss this dynamic demand issue. In a real society, the consumers may change their internal reference demand price when new price information becomes available. Based on the viewpoint, so
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Lopes, Flávio António Paulete Fernandes. "Reputation for innovation on Millennials’ consumer perceptions : case of auto insurance." Master's thesis, 2017. http://hdl.handle.net/10400.14/22203.

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The purpose of this study is to understand how reputation for innovation influences the perceptions of co-created products. From a managerial standpoint this is an important topic given the growing importance of co-creation in the development of new products and because of the impact of corporate reputation on evaluation of co-created products. As such we investigated how consumers that do not participate in the co-creation process, i.e, the broader market, perceive the product outcomes of co-creation. Our setting is the insurance industry and we particularly look at the result of co-creation
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"高等敎育成本回收: 對中國大學生付費能力與意願的硏究 = Cost recovery for higher education : a study of undergraduate students' ability and willingness to pay in the Chinese mainland". 1999. http://library.cuhk.edu.hk/record=b6073788.

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陸根書.<br>論文(博士)--香港中文大學, 1999.<br>參考文獻 (p. 194-205)<br>中英文摘要.<br>Available also through the Internet via Dissertations & theses @ Chinese University of Hong Kong.<br>Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web.<br>Electronic reproduction. Ann Arbor, MI : ProQuest dissertations and theses, [200-] System requirements: Adobe Acrobat Reader. Available via World Wide Web.<br>Mode of access: World Wide Web.<br>Lu Genshu.<br>Lun wen (Bo shi)--Xianggang Zhong wen da xue, 1999.<br>Can kao wen xian (p
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Bezuidenhout, Magdalena Louise. "The relationship between CEO remuneration and company performance in South African state-owned entities." Thesis, 2016. http://hdl.handle.net/10500/23146.

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Orientation: Over the years, the increase in executive remuneration in both the private sector and state-owned entities (SOEs) has been the subject of intense discussions. The poor performance of some SOEs with highly remunerated executives begs the question whether chief executive officers (CEOs) in South African SOEs deserve the high levels of remuneration they receive. Research purpose: The main purpose of the study was to determine whether there is a relationship between CEOs’ remuneration and company performance in South Africa’s Schedule 2 SOEs. Motivation for the study: A greate
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ŠTERBEROVÁ, Lenka. "Spravedlnost daňového systému ČR." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136837.

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Tax is mandatory payment which is written in the law. Taxes are gathered in public budget. Public badget is ineffective and non ? equivalent. It is unilateral obligatory. Payer has no right to get money back from this system. Taxes are good for gathering money for needs of states and for stimulation of household behavior and firm behavior. Target of it is to remove defficiencies of economy.
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Santos, Leonardo João Marques dos. "Donations and tax : the Corporate Conundrum." Doctoral thesis, 2020. http://hdl.handle.net/10400.14/36291.

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This research is focused on the concept of corporate charitable donation. The thesis aims at exploring the different tax policy considerations that should be taken into account by decision-makers throughout the globe in the design of philanthropic regimes that are adjusted to the specific temporal and geographic idiosyncrasies. On the other hand, this work also intends to stimulate donation’s social functions for the fulfilment of critical societal challenges and needs. It aims to provide a research breakthrough in legal and policy analysis, allowing the superation of the current paradigm whi
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