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Dissertations / Theses on the topic 'Administration of tax payments'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Zeremichael, Fnan, and Andrea Felth. "Was It Worth It? : A quantitative study on the abolishment of mandatory audit and its consequences on income tax payments from small limited firms." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-149529.

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2

Ювченко, Н. В. "Правовідносини з адміністрування податкових платежів: сучасний стан та напрямки вдосконалення". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/70826.

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В роботі визначенопоняття податкового адміністрування та правовідносин з адміністрування податкових платежів та охарактеризувано механізм податкового адміністрування. Визначено та охарактеризувано об’єкт правовідносин з адміністрування податкових платежів, правовий статус суб’єктів правовідносин з адміністрування податкових платежів, а також зміст правовідносин з адміністрування податкових платежів. На основі узагальнення іноземного досвіду податкового адміністрування визначено можливості його запозичення в умовах України та запропоновано напрямки вдосконалення податкового законодавства у сф

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3

Shatskikh, Anna. "Consumer acceptance of Mobile Payments in Restaurants." Scholar Commons, 2013. http://scholarcommons.usf.edu/etd/4580.

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Regardless all the advantages of MPs, it has not reach the sizable customer base. In this paper, we examined the core drivers of using mobile payments (MPs) in restaurant industry from the consumers' perspective. Based on the Technology Acceptance Model (TAM), we developed a six factor model to reveal the determinants of consumers' intention to use MPs in restaurant. Security, subjective norm, compatibility with lifestyle, and previous experience with MPs were added to the traditional two factor TAM model (usefulness and ease of use). 300 respondents were recruited from an online survey agency

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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Харківська державна академія культури, 2010. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36635.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулюваль

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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Класичний приватний університет, 2011. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36634.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулювальн

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6

Johansson, Nicklas. "Hållbarhetsprestationer och bolagsskatt: Komplement eller substitut? : En kvantitativ studie om publika europeiska bolag." Thesis, Högskolan i Gävle, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-26034.

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SAMMANFATTNING Titel: Hållbarhetsprestationer och bolagsskatt: Komplement eller substitut? - En kvantitativ studie om publika europeiska bolag Nivå: C-uppsats i ämnet företagsekonomi Författare: Nicklas Johansson Handledare: Jan Svanberg Datum: 2017 - Januari Syfte: Företagens sociala ansvar (CSR) är en viktig fråga för många av företagets intressenter, inte minst samhället. Hur företag betraktar bolagsskatt som en del av detta ansvar är därmed en betydelsefull fråga då statens skatteintäkter bidrar till välfärden i samhället. Syftet med denna studie är att undersöka sambandet mell

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Kallin, Mathias, Jacob Rydbeck, and Sebastian Wictorin. "Technological Adaption for SMEs : Implications of a Cashless Society." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-35820.

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Purpose – The purpose is to develop a greater understanding of what is requested by customers with regards to e-commerce and mobile payments and how managers attitude can affect the technological adaption process. Furthermore, a suggested framework will be presented on how SMEs can adapt to these changes. Problem – The move towards the cashless society has changed the business environment and increased the demand for mobile payments and e-commerce. The transition to implement new technologies requires resources in terms of time, money and knowledge. Therefore, this process can be challenging f

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8

Wiedermann-Ondrej, Nadine. "Tax Treatment of Revenue Based Payments." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2007. http://epub.wu.ac.at/182/1/document.pdf.

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The influence of taxes on financing decision has long been discussed and different opinions exist concerning this subject. However, the importance of tax shield must not be underestimated because taxes can alter the effective interest rate of an instrument significantly. Generally it is assumed that payments of instrument that provide for revenue based compensation are not tax deductible because these instruments are normally qualified as equity. However, a detailed analysis of the various tax laws shows that this need not necessarily be the case. Payments that depend on the profits of a corpo

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9

Tingström, Emil. "Optimal Investment with Corporate Tax Payments." Thesis, KTH, Matematisk statistik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-206412.

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This Master's thesis examines the problem of optimal investment when corporate taxes have to be paid on capital gains. Tax payments share a lot of similarities with payoff from a call option where the underlying is the firm's capital. How to optimally deal with this tax-option is a non-trivial problem that is complicated by the feedback between the value of the tax-option and the strategy the firm uses to handle it. For the case with only one tax payment it is possible to derive an explicit expression for the optimal strategy using a martingale method. The tax payment introduces some interesti

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Herget, Niklas, and Krey Philip Steinmüller. "Mobile Payment Adoption During The Covid-19 Pandemic: A Quantitative Study In Germany." Thesis, Jönköping University, IHH, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-52632.

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Background: Emerging in December 2019, the COVID-19 pandemic profoundly changed consumer behaviour leading to social distancing and mitigating physical contact. Statistics show an increased use of contactless and mobile payment usage and adoption during the pandemic. It is unclear how valid previous models on mobile payment adoption explain adoption behaviour in emergency situations. While there are few studies approaching the adoption behaviour during the pandemic, there is also little previous research on mobile payment adoption prior to the pandemic in Germany. Purpose: The present thesis i

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11

Коновалова, А. Л., та A. L. Konovalova. "Проблемы исчисления и взимания налога на добавленную стоимость : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/91794.

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Структура магистерской диссертации состоит из введения, трех глав, заключения и списка использованной литературы. Во введении обосновывается актуальность темы, определяются цели, задачи исследования, указываются объект и предмет исследования. В первой главе рассмотрены понятия, сущность, история развития НДС, раскрывается сущность налогового контроля: его роль и формы организации и особенности взимания НДС. Вторая глава посвящена, проведению исследования практики налогового контроля при налогообложении НДС, анализ механизма взимания НДС, анализ деятельности налоговых органов за исчислением и в

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Engelhardt, Gary Vincent. "Down payments, tax policy, and household saving." Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/12626.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 1993.<br>Title as it appears in the Feb. 1993 MIT Graduate List: Down payments, house prices, and saving for home purchase.<br>Includes bibliographical references (leaf 116).<br>by Gary Vincent Engelhardt.<br>Ph.D.

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Normantaitė, Renata. "Gyventojų pajamų mokesčio analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050526_125912-55372.

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The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax in foreign countries; - to analyze of personal income tax, to present its merits and demerits; - to analyze administration of personal income tax; - formulate proposals for a further personal income tax improvement Research methods:

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Turley, Gerard. "Soft budget constraints, tax payments discipline and tax collection in transition economies." Thesis, Heriot-Watt University, 2003. http://hdl.handle.net/10399/295.

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15

Lock, Nicholas. "Dividend payments from employee share scheme trusts." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25366.

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In the past, there has been confusion regarding the taxation of dividends received from employee share scheme trusts. Conflicting interpretations of the definitions in section 8C and certain provisions of 10(1)(k) of the Income Tax Act No. 58 of 1962 (ITA) have caused administrators of these schemes to treat the taxation of dividends in various ways. Section 10(1)(k)(i)(ii) was introduced in the Taxation Laws Amendment Act (TLAA) of 2013 to address the situation where employers are disguising salaries and bonuses as dividend payments to members of employee share scheme trusts. The intention be

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Moshe, Shekel. "Recognition of income form deposits and advance payments for tax purposes." Thesis, Brunel University, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488686.

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This thesis is concerned with the theoretical and computational aspects of generating solutions to problems involving materials with fading memory, known as viscoelastic materials. Viscoelastic materials can be loosely described as those whose current stress configuration depends on their recent past. Viscoelastic constitutive laws for stress typically take the form of a sum of an instantaneous response term and an integral over their past responses. Such laws are called hereditary integral constitutive laws.

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Salvadori, Luca. "Essays on Tax Administration." Doctoral thesis, Universitat de Barcelona, 2015. http://hdl.handle.net/10803/297708.

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Tax administration is central to the working of any tax system. This thesis focuses on the Spanish case and proves the existence of two kind of externalities that might arise in tax administration policies when decentralized. These are: inter-jurisdictional externalities due to the federal institutional design (competition vs. cooperation), and tax authority's endogenous reaction to external shocks (in terms of changes in tax enforcement) as a result of tax autonomy. The focus for the whole research line developed in this thesis is Spain, which provides a interesting federal framework for i

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Kassim, Olanrewaju Malik. "Trade liberalisation, balance of payments and tax revenue in Sub-Saharan Africa." Thesis, University of Kent, 2016. https://kar.kent.ac.uk/54868/.

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This thesis examines the impact of trade liberalisation on export growth, import growth, balance of payments and tax revenue of 28 Sub-Saharan African (SSA) countries from 1981 to 2010. Instead of relying on the Dean et al (1994) or Wacziarg and Welch (2008) liberalisation measures, we construct an index of trade liberalisation following a careful examination of trade policy reviews of sampled countries. Also, we adopt the average duties of exports and imports as additional measures of liberalisation. In Chapter two, we examine whether trade liberalisation has led to faster growth of imports t

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Pastellas, James P. "Capital gains tax and compensation payments : a clearer understanding of the confusion." Thesis, Queensland University of Technology, 1994. https://eprints.qut.edu.au/36402/1/36402_Pastellas_1994.pdf.

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The Capital Gains Tax legislation is an extensive and complex piece of legislation which has undergone significant change in an attempt to widen its scope and remove uncertainty. This paper will analyse the Capital Gains Tax provisions as they relate to compensation payments and look to specific case law both in the UK and Australia, to assist in interpretation. The view of the Commissioner of Taxation will also be analysed. A pragmatic approach to the problem will then be submitted. This paper will clearly demonstrate that there is a fundamental need for the Capital Gains Tax provisions

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Hall, Charles William. "Tax administration : a comparison between income tax act and the tax administration act : assessments, objections, penalties and interest." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/43345.

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Tax administration sections have always formed part of the tax legislation in South Africa. South Africans have been warned for years of the introduction of separate legislation to govern the tax administration sections of all the applicable tax Acts. This became a reality with the introduction of the Tax Administration Act (TAAct) on 1 October 2012. This study will focus on the changes from the Income Tax Act to the Tax Administration Act in relation to assessments, objections, penalties and interest. All the different types of assessments have now been defined under the Tax Administration

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Lundh, Maxim, and Alexander Svensson. "Exploring the Consumer Adoption of Alternative E-payment Methods : A study of the Swedish market." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-39656.

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Purpose: The purpose of this thesis is to identify the factors of adoption within alternative e-payments methods, and gain a deeper understanding of the reasons to why these factors affect the consumer’s adoption. This will be conducted through empirical research, as well as looking into previous theory in order to propose a research framework that is appropriately adapted to the specific phenomenon of alternative e-payments. Problem: The substantial growth of e-commerce, and the limitations within conventional card payment has paved way for the development of new and innovative alternative

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Kula, Xoliswa Beverley. "An analysis of interest deductions and other financial payments in terms of South African income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2015. http://hdl.handle.net/10948/8188.

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Tax avoidance through interest deductions has been highlighted internationally as a concern with the effect of eroding tax revenues of countries, including South Africa (SA). The evident cause of this concern is what is termed base erosion and profit shifting (BEPS) mainly orchestrated by multinational companies using aggressive tax planning schemes. Although the concern continues to exist, comprehensive measures are in place in SA such as the anti-avoidance rules and exchange control regulations to mitigate the concern. The study was undertaken to analyse the legislation on interest deduction

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Bortz, Jeremy. "Do share-based payments constitute expenditure, for tax purposes, in order to facilitate a deduction?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4576.

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The uncertainty surrounding whether a share-based payment constitutes expenditure, is, to a large extent, unresolved. This issue is significant because a company may only claim a (general) deduction in terms of section 11(a) of the Income Tax Act No. 58 of 1962, as amended (The Income Tax Act) if they have incurred "expenditure". [...] The issue has been brought to the fore with the 2004 introduction, by the International Accounting Standards Board, of a new accounting standard on share-based payments, International Financial Reporting Standard 2 Share-based Payment (IFRS 2). [...] This paper

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Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

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The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. It is widely debated if CSR and tax aggressiveness can live in symbiosis, and what relationship the two areas have. However, the literature investigating thisrelationship is scarce, which has left a research gap for the authors of this study to fill.This

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Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

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It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choi

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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.

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Cuin, Henri Mathieu. "Development of tax analysis software." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33325.

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The never-ending changes in the mineral industry environment require fast reactions on the part of governments in adapting their mining tax policies. The fiscal analysis software developed for this Master of Engineering and commissioned by the Quebec Ministry of Natural Resources provides the provincial authorities with a quick method of assessing the tax burden of a mining project located in Quebec. It also allows comparison of Quebec's tax burden with that of other Canadian mining provinces as well as the analysis of fiscal changes on a mine's profitability. The use of the software is illust

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Moosa, Fareed. "The 1996 Constitution and the Tax Administration Act 28 of 2011 : balancing efficient and effective tax administration with taxpayers' rights." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5532.

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Doctor Legum - LLD<br>Taxation is fundamental for development in South Africa (SA), a developing country with an emerging economy in which taxation is essential to capacitate the government so that it can fulfil its mandate under the Constitution of the Republic of South Africa, 1996 (Constitution). This mandate includes bringing about socio-economic transformation, part of transformative constitutionalism, through progressively realising socio-economic rights. This dissertation examines the way in which tax administration may take place efficiently and effectively with due respect for taxpaye

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Namubiru, Hadija Murangwa. "Tax administration and the adequacy of fiscal codes in combatting tax evasion in Rwanda." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80939.

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This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process

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Delport, Jacqueline Hayley. "Legal privilege in tax matters." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12637.

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In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal profe

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Battaglene, William M. "Australian promoter penalty laws: Their design, administration and commentary in Australian professional tax publications." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/121484/2/William%20Battaglene%20Thesis.pdf.

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Responsive Regulation Theory is applied to an examination of the Promoter Penalty Laws, which are designed to deter the promotion of tax avoidance and tax evasion schemes. These laws are examined in terms of their legislative design, the way that the Australian Taxation Office applies them, and the views of them expressed in professional tax publications. Recommendations for potential improvements to the laws are made.

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Sanusi, Olufolake Modinat. "The impact of the tax reform act of 1986 on the black population with particular reference to the individual income tax." DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 1987. http://digitalcommons.auctr.edu/dissertations/2104.

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The primary intent of this degree paper is to discuss some of the probable impact of the Tax Reform Act of 1986 on Blacks. An attempt has been made to show the economic status of the Black population and to explain the probable impact of the Tax Reform Act of 1986 on it. The old tax system had several shortcomings which prompted the need for tax reform. Among the several reasons for a new tax system were lack of efficiency and equity in the old system. Black politicians advocated more support for the equity side due to the disproportional distribution of the Black population, the distribution

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Shah, Haider. "Accountability for performance : the case of a tax administration." Thesis, University of Warwick, 2006. http://wrap.warwick.ac.uk/4077/.

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Improving public sector managers' accountability with performance measurement is one of the dominant themes of the New Public Management (NPM) literature. With a case study of HM Customs & Excise (HMCE), this PhD research analyses NPM-inspired accounting changes using evidence from interviews with HMCE personnel, official publications and parliamentary reports. There are four important research findings. First, unlike other service delivery organisations, two sets of competing accountability relationships exist in a tax administration, which are operationalised by two performance measurement r

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Gordon, James Peter Fraser. "The economic theory of tax administration and taxpayer compliance." Thesis, London School of Economics and Political Science (University of London), 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.261291.

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Eom, Tae Ho Yinger John M. "Evaluation of New York State property tax policy administration and behavioral impacts of School Property Tax Relief (STAR) program /." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2004. http://wwwlib.umi.com/cr/syr/main.

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Kinney, Michael Richard. "Changes in corporate capital structures and investment in response to tax incentives in the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/184996.

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This study examines the empirical reactions of major U.S. corporations to cost recovery tax incentives contained in the Economic Recovery Tax Act of 1981. The major provision of the act, that is relevant to this study, increases the rate of cost recovery on new investment placed in service after 1980. The purpose of the study is to determine if the empirical responses of the firms to these tax incentives are consistent with recent extensions to financial economic theory. The relevant theory predicts that firms will be sensitive to changes in statutory rates of cost recovery, and they will reac

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Wynter, Carlene Beth. "Property tax administration in practice : a case study of the Portmore Municipality, Jamaica." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/17580.

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The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authorit

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Pierpoint, Stephen John. "The administration of the land tax in England, 1643-1733." Thesis, University of Cambridge, 2017. https://www.repository.cam.ac.uk/handle/1810/270078.

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Despite England’s growing international trading wealth, an expanding secondary sector, and more productive agriculture the mid-seventeenth century state with its outdated tax system was politically and militarily weak. Civil war and its aftermath created the urgent and protracted supply need which instigated the creation and honing of radically new effective tax forms and processes which proved indispensable during the Restoration and beyond. Drawing on Kent, London and Bristol case studies this thesis explores how the land tax became a mainstay of an increasingly powerful early modern English

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Cassim, Fayyad. "Jeopardy assessments under the Tax Administration Act 28 of 2011." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/45974.

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The Tax Administration Act 28 of 2011 (hereinafter referred to as the “TAA”) has changed the law governing assessments. The introduction of jeopardy assessments in South African tax law is a new concept. The term estimated assessment previously used in tax Acts, is replaced by the concept of an original, reduced, additional or jeopardy assessment based on an estimation. If the audit process establishes that the original assessment was not correctly issued, SARS can issue an additional assessment. SARS has the right to issue an additional assessment despite the fact that the original assessme

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Šuliauskaitė, Eglė. "Atsiskaitymų su tiekėjais ir pirkėjais apskaita ir analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050523_150153-47006.

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Research subject: the accounting and analysis of suppliers and customers payments. Research aim: to analyse theory and practice of suppliers and customers payments accounting and analysis and to adduce some suggestions for the accounting of payments edification with the customers and suppliers. Research objectives: 1) to explore and evaluate the method of suppliers and customers payments accounting and analysis; 2) to colect information about the orde of suppliers and customers payments accounting and analysis in Lithuanian companies; 3) to estimate demands of the information users and to offe

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Hwang, Wonho. "L’apport de la sigillographie à notre connaissance de l'administration fiscale à Byzance aux VIIe –XIIe siècles." Thesis, Paris 4, 2010. http://www.theses.fr/2010PA040181.

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L'Empire byzantin est caractérisé tout au long de sa longue histoire par le maintien d'une administration fiscale qui levait l'impôt nécessaire à l'entretien de l’armée et de l’élite impériale, gage du salut de l'État. Notre thèse, fondée sur la sigillographie byzantine, a l’objectif de mettre en évidence l’importance de l’administration fiscale dans le financement de l’armée et la rémunération de l’élite impériale en renouvelant pour la première fois les listes prosopographiques sur les représentants du fisc tout au long des VIIe - XIIe siècles. D’abord, les plusieurs éléments des sceaux, not

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Samuel, Dorit. "A comparative risk return analysis and performance evaluation of tax free municipal bond funds." Connect to resource, 1997. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1261237556.

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Arafat, Md Yeasin. "Transfer pricing and it's use for tax avoidance by corporations." Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-184680.

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Nguta, Mbulelo. "The meaning of expenditure actually incurred in the context of share-based payments for trading stock or services rendered." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1018661.

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Section 11(a) of the Income Tax Act 58 of 1962 entitles taxpayers to a deduction in respect of expenditure actually incurred, provided that all the other requirements of section 11 and section 23 of the Act have been met. A company may issue its own shares, credited as fully paid up, as a payment for trading stock or services rendered, as was the case in C:SARS v Labat Africa (2011) 74 SATC 1. The question that was raised by this decision is whether the issue of shares constitutes “expenditure” as contemplated in section 11(a) of the Act. It is trite that a share in a company is a bundle of ri

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James, Simon Robert. "Taxation and economic decisions : tax administration, policy and reform, with special reference to self-assessment for income tax." Thesis, Leeds Beckett University, 1998. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.243659.

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This thesis focuses on two case studies in order to provide evidence relating to the central hypothesis that effective policy analysis can require a wider approach than that offered by Economics alone and that an interdisciplinary analysis can lead to further insights into the relevant issues. The main case study involves self-assessment for income tax. It is argued that a cost-benefit type study of current administrative and compliance costs is insufficient to analyse the desirability of operating a self-assessment system. The work that follows therefore analyses the UK tax system and its adm

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Sheikh, Obid Siti Normala. "Administrative and compliance efficiency : Inland Revenue Department, Malaysia." Thesis, Bangor University, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.385801.

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Smith, Chalonda L. "The Effect of a State Legitimation Process on Child Support Payments and Father-Child Relationships." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/216.

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For noncustodial fathers, having legal rights and leaving an inheritance to their child or children are important aspects of being an active father. Georgia state law sees a difference between paternity and legitimation, and for some noncustodial fathers, although paternity is established and they are responsible for supporting that child financially and medically as deemed through child support enforcement, they have no legal rights to their children, nor can they petition the courts for visitation until legitimation is established. This correlational study examined the impact that the legiti

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Davidson, Jacqueline. "According to need? : the implementation of discretionary payments within social assistance schemes in Britain and the Netherlands." Thesis, University of Stirling, 2004. http://hdl.handle.net/1893/12152.

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This in-depth cross-national case study questions broad assertions made to date regarding the general similarities that can be found in exceptional need systems within social assistance schemes in Britain (the Social Fund) and the Netherlands (Bijzondere Bijstand). Based on qualitative documentary analysis and in-depth interviews with those who administer discretionary payments in both countries the research highlights that these nominally similar schemes serve diverse goals and aims in their national contexts. Reflecting the different traditions of cash and care and the administrative structu

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Nguyen, Thi Thuy Trang. "Essays on public sector management: An international study on tax administration." Doctoral thesis, Universitat Autònoma de Barcelona, 2020. http://hdl.handle.net/10803/671381.

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Aquesta dissertació s’ha abordat i emmarcat per tenir en compte la perspectiva del rendiment de l’administració pública i presenta els resultats de les meves investigacions sobre qüestions relacionades amb l’AT des de diferents dimensions, en diversos països i durant molts anys. Cobreix tres capítols corresponents a tres articles empírics. El primer capítol tracta de mesurar el rendiment de l’AT a 44 països (32 països de l’OCDE i 12 països que no pertanyen a l’OCDE), tot considerant la presència de variables contextuals. Utilitzant els estimadors de frontera desenvolupats i avançats recentment

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Ghebretsadk, A. F. (Abraham Fissehaye). "Semi-autonomous revenue authorities for successful implementation of tax administration reform." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49786.

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Thesis (MPA)--University of Stellenbosch, 2003.<br>ENGLISH ABSTRACT: There is a growing tendency towards the establishment of semi-autonomous revenue authorities to collect taxes on behalf of the government. This is necessary for the efficient tax collection by which the state finances its administrative organs. Tax administration as part of the general civil service has suffered due to budget restrictions, inefficiency and corruption resulting from the mere characteristics of the field of public administration. As a remedy, modern tax administrations are now introducing the principles a

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