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1
Heger, Václav. "Komparace daňového systému České republiky a Spojených států amerických." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-224291.
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This thesis describes the tax systems in the Czech Republic and the United States of America and their subsequent comparison. The work is divided into three parts, namely the theoretical, analytical and practical part. In the first section we describe the basic concepts and issues. In the second part of the thesis are first described the tax systems of the Czech Republic and the United States, followed by their evaluation and comparison, the accent is put on the taxation of personal incomes. In the third part of the thesis the author's attention is pointed to suggestions and recommendations leading to tax optimization of tax burden of taxpayer´s selected category.
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Jarka, Igor. "Srovnání daňové soustavy České republiky a Německa." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-115491.
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Subject of the thesis is comparison of Tax Systems of The Czech Republic and Germany. The objective of the thesis is to analyze the tax systems of Germany and the Czech Republic, it's parts and final comparison. The thesis is focused on tax reforms, income tax and other direct taxes, social security and health insurance. Additionally, it is focused on indirect taxes, value added tax and various consumption taxes. There is a comparison of impact of different income taxes at various income levels of the tax payer in the end.
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Šroubková, Jitka. "Daňový systém České a Slovenské republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191526.
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The thesis is focused on comparison of tax systems between Czech republic and Slovak republic in the years 2008 to 2012. In theoretical part, individual taxes in both countries are characterized focusing on evolution in the years 2008 to 2012. Tax systems are compared in the analytical part of thesis using selected indicators, with emphasis on the competitiveness of countries and from the perspective of business entities and in terms of the impact on employment.
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Van, Schalkwyk Sally Grace. "An international comparision of environmental tax with an emphasis on South Africa." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26407.
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Every country should have a moral responsibility to sanction its residents in a bid to curb the effects of global warming. South Africa has a unique economic and social set-up which has to be considered in crafting a policy and legislation or designing an environmental tax regime. The objective of this study was to analyse the current incentives for environmental taxes as contained in the Income Tax Act and provide recommendations on proposed changes to the existing incentives. In addition, it compares and establishes what South Africa can learn and adapt from Malaysia and Denmark, two countries who have successfully implemented environmental taxes and renewable energy incentives. It also explores the arguments for and against carbon tax (tax mechanism system) in South Africa on the energy intensive sector. The study continues to consider what the prospects are of achieving this purpose and the possible adverse impact it may have on the operating profits of energy-intensive companies. Carbon tax may result in a substantial elimination of tax contributions, a massive reduction in exports and major retrenchment and job losses, given the ever rising electricity tariff. There is much debate as to whether a cap-and-trade system would be preferable to a tax mechanism system, therefore the pros and cons of both systems are addressed and both systems’ sustainable positive and negative impacts are compared. This study explored the shortcomings of South Africa’s environmental tax laws by comparing them to the environmental tax regimes and the different incentives and tax rebates offered by Malaysia and Denmark to reduce emissions. The study firstly concluded that positive encouragement through incentivising green behaviour is preferable to a punitive tax mechanism given the fact that South Africa is still growing its economy. Therefore the introduction of a carbon tax would significantly reduce company profits, may result in unemployment and a substantial reduction in exports especially if it is not gradually introduced at a minimum charge given South Africa’s volatile labour and trade union nature. Secondly, if South Africa eventually decides to introduce carbon tax, it should emulate the Danish system that is taxing the industrial emission of carbon and earmark that income for industrial subsides and investment in greener sources of energy. AFRIKAANS : Elke land het 'n morele verantwoordelikheid om sy inwoners bewus te maak van aardsverwarming in 'n poging om die gevolge daarvan te bekamp. Suid Afrika het 'n unieke ekonomiese en sosiale opset het wat behoorlik oorweeg moet word voor ʼn groenbeleid of wetgewing geïmplementeer word. Die doelwit van die studie is om die huidige groenbelastingaansporings te analiseer soos in die Inkomstebelastingwet vervat en om aanbeveelings te maak in terme van moontlike veranderinge tot dié bepalings. Bykomstig hiertoe vergelyk en bepaal die studie wat Suid Afrika van lande soos Maleisië en Denemarke kan leer in terme van groenbelastingaansporings. Albei hierdie lande het 'n reputasie dat hulle groenbelasting en hernubare-energie aansporings suksesvol geimplementeer het. ‘n Ondersoek is gedoen om die impak van koolstofbelasting (belastingmeganisme ontwerp) in Suid-Afrika op die energie-intensiewe sektor te bepaal. Die impak van koolstofbelasting en die moontlike negatiewe gevolge wat dit kan inhou vir die bedryfswins van die energie-intensiewe maatskappye, word ook in ag geneem. Die negatiewe gevolge kan moontlik lei tot ‘n substansiële afname in belastingbydraes, 'n vermindering in uitvoere en verliese aan werkgeleenthede, gegewe die immer stygende elektrisiteitstariewe in Suid-Afrika. Daar word tans gedebatteer of 'n handelsbeperkingbeleid (plafon-en-handelstelsel) beter vir Suid Afrika sal wees as 'n belastingmeganisme ontwerp om koolstofvrystellings aan te spreek. Die voor- en nadele van elke stelsel sal ondersoek word en die twee stelsels se doeltreffendheid ten opsigte van die hantering van ekologiese uitdagings sal vergelyk word. Die studie sal die tekortkominge van Suid-Afrika se groenbelastingwette ondersoek deur dit te vergelyk met die groenbelastingstelsels, die verskillende aansporingsmeganismes en belastingkortings wat deur Maleisië en Denemarke aangebied word, om koolstofgasse te beperk of te verminder. Daar is eerstens tot die gevolgtrekking gekom dat positiewe aanmoediging deur insentiewe vir groengedrag verkies word bo ‘n belastingmeganisme aangesien Suid-Afrika in ‘n ontwikkelende stadium is. Koolstofbelasting mag 'n uitgebreide negatiewe effek op maatskappywins hê, wat kan lei tot ‘n toename in werkloosheid en ‘n aansienlike vermindering in uitvoere, veral as dit nie geleidelik geïmplementeer word teen 'n minimum koste nie., gegewe Suid-Afrika se wisselvallige arbeids-en vakbond-omgewing. Tweedens, indien Suid-Afrika besluit om koolstofbelasting te implementeer moet Denemarke se voorbeeld gevolg word waar belasting gehef word op industriële vrylating van koolstof. Die herinvestering van die belastinginkomste in die bedryf deur middel van subsidies vir navorsing en beleggings in alternatiewe energiebronne, skoner ontbranding van brandstof, koolstof-opname tegnologie en ander omgewingsinnoverings sal koolstofbelasting se sukses bepaal.Dissertation (MCom)--University of Pretoria, 2012.
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Modaresi, Mahyar. "System and Method for Passive Radiative RFID Tag Positioning in Realtime for both Elevation and Azimuth Directions." Thesis, KTH, Communication Systems, CoS, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-24562.
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In this thesis, design and realization of a system which enables precise positioning of RFID tags in both azimuth and elevation angles is explained. The positioning is based on measuring the phase difference between four Yagi antennas placed in two arrays. One array is placed in the azimuth plane and the other array is perpendicular to the first array in the elevation plane. The phase difference of the signals received from the antennas in the azimuth array is used to find the position of RFID tag in the horizontal direction. For the position in the vertical direction, the phase difference of the signals received from the antennas in the elevation plane is used. After that the position of tag in horizontal and vertical directions is used to control the mouse cursor in the horizontal and vertical directions on the computer screen. In this way by attaching one RFID tag to a plastic rod, a wireless pen is implemented which enables drawing in the air by using a program like Paint in Windows. Simulated results show that the resolution of the tag positioning in the system is in the order of 3mm in a distance equal to 0.5 meter in front of the array with few number of averaging over the received phase data. Using the system in practice reveals that it is easily possible to write and draw with this RFID pen. In addition it is argued how the system is totally immune to any counterfeit attempt for faked drawings by randomly changing the transmitting antenna in the array. This will make the system a novel option for human identity verification.
QC 20100920
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Ileri, Adem. "Simulating Turkish Tax System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614720/index.pdf.
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Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turkish macroeconomic variables and welfare. The results show that the proposed tax reform provides welfare gains to the low and middle income individuals while high income individuals are suffered.
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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 Act. We also see the introduction of a new type of assessment in the form of a jeopardy assessment. This type of assessment can be raised by a senior SARS official where the Commissioner is satisfied that the collection of taxes may be in jeopardy.
The biggest change regarding objections is the change to the timeframe in which a taxpayer is allowed to lodge an objection. Under the Tax Administration Act, an objection has to be lodged within 30 business days after the date of the assessment and not within 30 business days after the due date as under the Income Tax Act. Furthermore, SARS will now be obliged to provide taxpayers with detailed reasons for assessments.
The administrative non-compliance penalties that formed part of the Income Tax Act have now been combined under one chapter in the Tax Administration Act. The biggest change with regard to penalties can be seen in the movement from the additional tax penalty (old 200% penalties) to the new understatement penalty.
Taxpayers will need to ensure that they are aware of the possible implications they may face under the Tax Administration Act. It has now become even more important for taxpayers to seek the advice of qualified tax practitioners when faced with complex tax matters. This will assist the taxpayer in preventing unwanted penalties being raised and would ensure compliance in respect of their tax affairs.Dissertation (MA)--University of Pretoria, 2013.
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Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.
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Thesis (MPA)--Stellenbosch University, 2002.ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of technical and financial resources; the dominance of a narrow technocratic approach in implementation; and indeed the failure of the implementers to mobilize political resources and constituent support, the realization of the above objective became a less attainable goal. This research examines the institutional and policy reforms in the tax system and the dynamics of their implementation, through the manipulation of secondary, numerical and textual information/ data on tax system administration in Rwanda. Chapter one of the research deals with the development of the idea to research tax system reform and the formulation of the research problem, hypothesis and methodology. In addition to that, chapter one provides an overview of the tax system reform in Rwanda, a comparative insight into the implementation of reform policies in developing countries, and contemporary experiences in tax system reforms. Chapters two and three, which are formative chapters, focus respectively on the background situations that either influenced or affected tax system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with problem situations and normatives. Chapter five is summative in that it provides an interpretation and recommendations, as well as a summary of the research findings.
AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs voorgestaan word, en 'n voortgesette sentralistiese staatsbestel. Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit dat die implementeerders nie die nodige politieke middele of die publiek se ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik bereikbaar geraak het. Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda. Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die hervorming van die belastingstelsel in Rwanda te doen, en stel die navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en vergelykende insigte in die implementering van hervormingsbeleid in ontwikkelende lande asook onlangse ervaring wat die hervorming van belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou. Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as 'n samevatting van die navorsingsbevindinge.
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Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.
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Palil, Mohd Rizal. "Tax knowledge and tax compliance determinants in self assessment system in Malaysia." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1040/.
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Self assessment system (SAS) has become the key administrative approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self assessment system introduction is an increase in the efficiency of tax collection for the tax authority; however, of more vital importance is the need to enable this without having an unacceptable detrimental effect on the other key characteristics of a well-designed tax system (equity, wider administrative efficiency etc). This requires the development of public awareness of tax laws, and improvements in voluntary compliance. According to prior studies on this topic one of the main facilitating factors in achieving these aims is the development of the level of tax knowledge among taxpayers. The objective of this study is to investigate how facilitating factors interact in the development of a suitable SAS focusing in particular on the role of tax knowledge. To explore the interaction in the real setting the country of Malaysia is used as a case tax system for this study. This country is due to chosen its fairly recent introduction of SAS enabling a specific focus on changes brought about by the move to a SAS with as little time for ‘noise’ creating factors as possible that may result from longer implemented SAS. It also enables a study of this topic in the context of a developing country where many of the prior studies in this area have had in the context of developed countries. This study focuses on the level of individual Malaysian taxpayers’ knowledge and explores how tax knowledge levels influence tax compliance behaviour in a new SAS. Data was collected through a large scale national postal survey resulting in 1,073 responses. Five stages were used to facilitate the analysis. Stage 1, using the t-test and ANOVA, focuses on the characteristics of taxpayers’ knowledge including gender, ethnicity, educational level and income level. Stage 2 attempts to describe the relationship between tax knowledge and tax compliance using multiple regressions. Stage 4 examines taxpayers’ compliance determinants more widely than tax knowledge. Nine variables were tested in Stage 4. Control variables were added in both Stage 3 and Stage 5 in order to assess whether the inclusion of control variables significantly affects tax compliance behaviour. The results suggested that tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. The results also indicate that tax compliance is influenced specifically by probability of being audited, perceptions of government spending, penalties, personal financial constraints, and the influence of referent groups. Results of this study answer such questions as which various taxpayer characteristics of tax knowledge affect compliant behaviour. The results of this study can inform policymakers on the extent to which tax knowledge is important in a self assessment system and in what ways it can affect compliance. It also provides an indicator for tax administrators of the relative importance of tax knowledge in assisting with the design of tax education programmes, simplifying tax systems and developing a iii wider understanding of taxpayers' behaviour. This study contributes to current global literature in this field of the relative importance of tax knowledge in affecting tax compliance, as well as exploring the factors that make people pay taxes in a self assessment system, and discusses methods of increasing voluntary compliance.
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Stander, Roschenka. "The Tax base of South African individuals : an international comparison." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41455.
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South Africa changed its tax system from a source-based to a resident-based
system in 2001. This change is in line with tax reforms worldwide. However,
over the last two decades, personal income tax reforms have not resulted in a
noticeable increase in tax revenue worldwide, even though governments find
themselves hard-pressed to maintain or increase their expenditure.
The aim of this study was to compare the South African tax base, which relies
on taxing individuals, with the tax base used in another developing country,
namely India, as well as to those applied in two developed countries, namely
the United Kingdom (UK) and the United States (US). This comparison
identified similarities and differences between the countries, and highlighted
possible improvements to South African tax legislation in order to broaden the
country‟s tax base and potentially increase tax revenues. For the purposes of
the study, a tax base can be defined as the total income of an individual, after
allowing for specified deductions, allowances and other adjustments, on which
tax is levied.
It was determined that the tax base used in South Africa is similar in some
respects to those used in India, the UK and the US. An improvement that South
Africa could adopt is the inclusion of the annual value of house property, as
specified in the Indian tax system. The employment abroad exclusion from
income could be replaced by a foreign-earned income exclusion, as applied in
the US tax system. It was also determined that permitting certain deductions
could in fact increase the tax base, as these deductions could entice taxpayers
to register for tax, therefore increasing tax compliance and ultimately increasing
tax revenue. By adopting any of the advantages of the other tax systems, South
Africa can broaden its tax base and generate additional tax revenue to support
the government‟s needs.Dissertation (MCom)--University of Pretoria, 2013.
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Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.
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Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.
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Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.
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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.
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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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Ward, Grant. "Investing into africa: comparison between South African headquarter company and Mauritian GBC1 regime." Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/9153.
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Includes bibliographical references.In the 2010 Budget review The South African National Treasury announced it intended to create a business environment that would promote South Africa as a gateway to investment into Africa.1 As such a headquarter company regime would be considered. With globalisation and free movement of capital internationally countries are pursuing holding company regimes to attract investment to, and through, their shores. At the forefront are countries such as Belgium, Denmark, Luxemburg, Mauritius, the Netherlands, Singapore and the United Kingdom.2 Following the 2010 Budget review South Africa has now joined this group.
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Styane, Tarryn. "Place of effective management' A comparison between the South African domestic tax concept and the International tax concept." Master's thesis, University of Cape Town, 2009. http://hdl.handle.net/11427/4563.
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O'Donoghue, Cathal Gerard. "Redistribution in the Irish Tax-Benefit System." Thesis, London School of Economics and Political Science (University of London), 2002. http://etheses.lse.ac.uk/2503/.
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The primary objective of the thesis is to study the degree of redistribution in the Irish Tax-Benefit System. The first part of the thesis (chapter 2) describes the main features of the system and examines the potential redistributive effect of the system. It also sets the system in its historical context by charting the development of the system in the post war era. Chapter 3 examines the redistributive effect of the sub-components of the tax-benefit system separately on a cross-section of the population by decomposing standard redistributive and progressivity measures. This chapter examines in detail the effect of the reforms from 1987 to 2000. The use of a short accounting period such as a month will tend to exaggerate the degree of redistribution within a tax-benefit system. It is desirable therefore to examine the degree of redistribution over a measure such as lifetime income, as this more fully reflects the standard of living an individual faces. As lifetime income data is not available, a dynamic microsimulation model has been constructed to generate synthetic life histories of a sample of the Irish population, so that lifetime incomes can be constructed. A number of chapters then describe the characteristics of this model. Chapter 4 considers the main issues involved in designing a dynamic microsimulation model and assesses how the main dynamic models internationally have dealt with the issues discussed. Chapter 5 describes how this model dealt with these design issues. Chapters 6 and 7 respectively describe the behavioural equations used by the model to simulate demographic/education and market behaviour respectively. A number of analytical chapters have been included using the dynamic microsimulation model. Chapter 8 examines the degree of redistribution over life-cycle. Chapter 9 analyses the redistributive effect of taxes and benefits over the lifetime. Chapter 10 examines the degree of intra versus inter personal redistribution in the tax-benefit system. The previous chapters examine the redistributive effect of the tax-benefit system in isolation by considering its effect in a steady state world. However neither the world nor the tax-benefit system are in a steady state. The system has evolved over time. In Chapter 11, we examine the degree of inter-generational redistribution of the Irish Welfare State since the foundation of the state in 1921.
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Van, Zanten Marie-Louise. "Tax collecting practices : a comparison between antiquity and the modern age." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60527.
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South African policymakers are challenged by the limited resources that can be consulted in the field of tax policy proposals that address the needs of the public. Despite the importance of studying tax history as a reference for modern tax systems, decisions regarding current tax collection policies in South Africa have not been informed by effective historical policies. It is imperative that historical tax policies be studied to identify tax policies that produced the desired or intended results, which could then serve as a benchmark for South African tax collection policies.
The purpose of this study was to compare the current South African tax collection policies with efficacious tax collection policies implemented in ancient China, Egypt, Greece and Rome. Both similarities and differences between the ancient policies and current policies were found and possible improvements that could contribute to optimising the effectiveness of South African tax legislation were highlighted.
The research conducted for the purpose of this study confirmed that similarities exist between current tax collection policies implemented in South Africa and those implemented in ancient civilizations. One particular improvement that South Africa could adopt is to revise the policy relating to the progressive tax system to ensure that all South African citizens, irrespective of their ability to pay, contribute, as was the case in Ancient Egypt. Processes could be implemented to hold the government accountable for the responsible and transparent spending of tax revenue according to the tax budget, as applied by the ancient Romans. It was also determined that the policies regarding tax refunds should be applied by SARS in terms of the relevant legislation and in the pursuance of a fair and stable tax system. By adopting any of the efficient tax collection policies of antiquity, South Africa could initiate steps to optimise the effectiveness of the tax system.Mini Dissertation (MCom)--University of Pretoria, 2016.
Taxation
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Pittaki, Zoi. "Walking a tightrope : business, the tax system and tax conscience in Greece, 1955-1989." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8028/.
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This thesis explores the interaction between business and the system of taxation in Greece, from the mid-1950s to the late-1980s. The key finding is that the system of taxation was one of the components of the Greek economic environment that was posing difficulties to business and was perceived by entrepreneurs as an obstacle to their activities. The issues explored are a series of administrative weaknesses of the system, such as the insufficient organisation and bureaucratic rigidities of the tax services, the complexity and constant alterations of the tax laws, but also the problematic relations with the tax officers, who were often accused to be lacking in training, arbitrary in their decisions and sometimes also corrupt. This study contributes to the current debates about the Greek economy and the causes of the crisis affecting the country. In this respect, it also throws light on the big issue of tax evasion burdening the country’s fiscal system. However, the research also belongs to the wider literature examining entrepreneurship from a business history perspective, to that focusing on the relation between entrepreneurship and institutions, to the debates regarding the ways entrepreneurship is affected by the socio-political and economic environment but also to institutional analyses about taxation. The thesis comprises of an introductory chapter, five main chapters and a conclusion. The introductory chapter presents the topic and its importance and analyses the theoretical basis on which the study is sustained. It also refers to the primary sources and the secondary material used in the thesis. The first one of the main chapters offers key information about the system of taxation, the political system and the system of public administration in Greece. The next four chapters examine disadvantages of the tax system such as the complexity of legislation and the insufficient organisation of the tax services, presenting also entrepreneurs’ perceptions about the effects of such disadvantages. The analysis also presents the voices of other parts of society, such as politicians, tax professionals and ordinary citizens, with regards to such disadvantages and the broader dysfunctionality of the tax system. The conclusion chapter suggests a series of possible reforms that could be implemented in order to improve the functioning of the tax system today. It also analyses the ways in which this thesis contributes to Greek historiography, to institutional analyses about taxation, but also to the literature concerning the interaction between institutions and entrepreneurship and more precisely, the interaction between entrepreneurship and taxation.
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Kenklies, Kai Malte. "Instructing workers through a head-worn Augmented Reality display and through a stationary screen on manual industrial assembly tasks : A comparison study." Thesis, Umeå universitet, Institutionen för informatik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-172888.
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It was analyzed if instructions on a head-worn Augmented Reality display (AR-HWD) are better for manual industrial assembly tasks than instructions on a stationary screen. A prototype was built which consisted of virtual instruction screens for two example assembly tasks. In a comparison study participants performed the tasks with instructions through an AR-HWD and alternatively through a stationary screen. Questionnaires, interviews and observation notes were used to evaluate the task performances and the user experience. The study revealed that the users were excited and enjoyed trying the technology. The perceived usefulness at the current state was diverse, but the users saw a huge potential in AR-HWDs for the future. The task accuracy with instructions on the AR-HWD was equally good as with instructions on the screen. AR-HWDs are found to be a better approach than a stationary screen, but technological limitations need to be overcome and workers need to train using the new technology to make its application efficient.
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Downs, Brian. "The U.S. Corporate Tax System: Shortcomings and Alternatives." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/788.
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The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current U.S. tax system is inefficient and overly complex. This paper will show that the U.S. tax system has major shortcomings, and will explore the popular proposals for reform. After demonstrating the strengths and weaknesses of the proposals, this paper concludes that a territorial income tax system with certain protections for income shifting is ideal for U.S. corporations.
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Mahuma, Keaobaka Percival. "A group income tax system for South Africa." Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/17345.
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Bibliography: pages [115]-120.This thesis establishes a group income tax system for South Africa so that equity may be achieved between the burden of company income tax borne by shareholders who invest in companies that are structured through subsidiaries and shareholders that invest in companies that are structured through divisions. For example, intercompany profits and losses of a revenue nature are subject to income tax whereas interdivisional profits or losses of a revenue nature are not subject to income tax. Also, tax losses incurred by a company are not deductible from taxable income of other companies within the same group whereas in the case of a company that is structured through divisions losses incurred by a division are deductible from income of other divisions of the same company. The study is classified as 'microcomparison' whereby legal problems that exist in one country are studied on a comparative legal basis. Accordingly, the objective of the thesis is achieved by undertaking a comparative study of group income tax law in the United Kingdom and United States of America for equitable group income tax treatment of problems that exist within the current South African company income tax system. First, the definition of 'a group' is established, after which a group income tax treatment of group transactions and tax losses is established to eliminate the inequities that are inherent in the South African income tax system. Throughout the study it is demonstrated that these inequities exist in spite of the current income tax avoidance provisions (for example s103 and the connected persons rules). The conclusions made in the study indicate that the inequity that exists in the South African company income tax system should be eliminated.
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Šinkūnienė, Kristina. "Tax culture assessment model." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100202_163021-12066.
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The processes of the global economic crisis and its effects affecting the whole life of the State, including the tax system, require examination of their influence on changes in tax culture. To justify the importance of tax culture research, analysis of links between taxes and culture and the tax system from philosophical, social-cultural and theological aspects are presented in the dissertation. The dissertation presents the systematic analysis of the conception and preconditions for formation of the tax culture, specifies conception of the tax culture, and identifies factors affecting the tax culture. Assumptions concerning assessment of tax culture have been validated by assessing how factors determining the tax culture are reflected in macroeconomic indicators, by means of taxpayer opinion survey for specification of the conception of tax culture and for determination of the key factors determining it. The four stages are included into the systematic Tax Culture Assessment Model, which encompasses specification and systematization of factors affecting the tax culture, identification of the most important factors, selection and justification of the indicators reflecting those factors, development and validation of the mathematical model for assessment of the tax culture, and substantiation of universality of the Tax Culture Assessment Model. This model reflects assessment of the tax culture as a synthesis of attitudes and behavior. The developed model was validated on the... [to full text]Pasaulyje vykstantys ekonominės krizės procesai, jos padariniai, įtakojantys visą valstybės gyvenimą, taip pat ir mokesčių sistemą, verčia kalbėti apie jų įtaką mokesčių kultūros pokyčiams. Siekiant pagrįsti mokesčių kultūros tyrimų svarbą, darbe pateikta mokesčių ir kultūros sąryšių bei mokesčių sistemos analizė (filosofiniu, socialiniu – kultūriniu, teologiniu aspektais). Disertacijoje pateikta sisteminė mokesčių kultūros sampratos ir jos formavimosi prielaidų analizė, patikslinta mokesčių kultūros samprata, pagrįsti mokesčių kultūrą sąlygojantys veiksniai. Mokesčių kultūros vertinimo prielaidos patikrintos, įvertinus mokesčių kultūrą sąlygojančių veiksnių atsispindėjimą makroekonominiuose rodikliuose ir atlikus Lietuvos mokesčių mokėtojų nuomonės tyrimą mokesčių kultūros sampratos tikrinimui ir ją sąlygojančių svarbiausių veiksnių nustatymui. Suformuotas sisteminis mokesčių kultūros vertinimo modelis apima mokesčių kultūrą sąlygojančių veiksnių tikslinimą ir sisteminimą, svarbiausių veiksnių nustatymą ir išskyrimą, rodiklių įvertinančių šiuos veiksnius parinkimą ir pagrindimą, mokesčių kultūros vertinimo matematinio modelio formavimą ir jo tikrinimą bei universalaus mokesčių kultūros vertinimo modelio pagrindimą. Modelis atspindi mokesčių kultūros kaip požiūrio ir elgsenos sintezės vertinimą. Sudarytu ir empiriškai ES šalių pavyzdžiu patikrintu modeliu gali naudotis bet kurios šalies su apmokestinimu susiję dalyviai ar jų grupės ir ypač politikai, mokesčių administratoriai... [toliau žr. visą tekstą]
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Begmatova, Anjela. "Irrigation system cost comparison model." Online access for everyone, 2008. http://www.dissertations.wsu.edu/Thesis/Summer2008/A_Begmatova_080508.pdf.
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Grušecká, Aneta. "Komparace majetkových daní v České republice a vybraných státech Evropské unie." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-91346.
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Yu, Ting Jing, and 尤婷靜. "User Acceptance of the Online Tax System: A Comparison of Three Theoretical Models." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/35462112123732092909.
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碩士國立中正大學
資訊管理學系
91
With the great advance of information technology, many countries around the world invest millions of dollars in e-Government in recent years. The focus of this study is on one key service of e-government: the online tax system. In Taiwan, online tax system has been developed for a few years. This study is to explore the critical factors that influence people to accept the online tax system. We adapted the Decomposed Theory of Planned Behavior to develop the research model and accordingly designed the questionnaire. A mail survey is used to collect data. The sample size for data analysis is 1,180. Results indicated that the key factor that influences the intent to accept the online tax system is the attitude toward using the online tax system. In addition, the attitude is affected by perceived usefulness, trust, perceived risk, and compatibility. Self-efficacy and facilitating conditions are also the important factors that influence the intent to accept the online tax system. Finally, the adoption of the online tax system is determined by perceived ease of use, compatibility, perceived risk, self-efficacy, and facilitating conditions.
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Chau, Sze-yu, and 周思妤. "The Social Burden Comparison of Long-term Care System:Insurance vs. Tax System in Taiwan." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/7j65b5.
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碩士中國文化大學
國際企業管理學系碩士在職專班
107
With the advancement of science and technology, medical technology and public health, the average life of the Chinese people has been greatly extended, Taiwan also follows other advanced countries and faces the problem of aging. The long-term care of the elderly population has reached an urgent point. In order to avoid squeezing the government’s budget by huge long-term spending, crowding out other benefits or causing financial distress. This study aims to build two sets of regression empirical models: (1) the model of the people's long-term burden and (2) the model of the long-term financial resources selection. It is hoped that an in-depth analysis of the burden of the "insurance system" and "tax system" on the people, society or government will be ompared with the similarities and benefits of the long-term demand of consumers under the two systems, ., so as to explore the elements of sustainable development of the long-term system. The research objective was conducted by a questionnaire survey of people in Shuangbei City over the age of 40. A total of 120 valid consumer questionnaires were collected. The findings of the model analysis are as follows: (1) the effect of consumer characteristics variables, economic sources, care methods, government burden, and long-term institutions considerations and long-term 2.0 service demand have no significant impact on both long-term burdens, and (2) The expected care cost has a positive and significant impact on both long-term burdens, indicating that the financial burden on long-term care is quite rational. The higher the expected cost of care, the higher the willingness of the public to bear, both under the two long-term financing systems (insurance vs. taxation). Last but not the least, according to the research findings, recommendations are made, and it is hoped that this study can help the government to revise the long-term care policy to formulate future guidelines and reference and prospects for the long-term management plan.
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林容羽. "The comparision of the VAT system between Taiwan and china--tax base,tax rate and allocated tax revenue." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/01319100979068215467.
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Song, Ken-Chang, and 宋肯璋. "A Research on The Comparison of Individual Income Tax System Between Taiwan and Mainland China." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/66850704865774406039.
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碩士國立成功大學
企業管理學系(EMBA)專班
91
Income tax is the important financial revenue in tax system of the developing countries. In addition, economic and commercial activities between Mainland China and Taiwan become more and more frequent, therefore, it is imperative to further know individual income tax system both in Mainland China and Taiwan. In view of this, this article shall make a basic discussion of the entire individual income tax system. First, this article shall introduce the theoretical framework of individual income tax system and tax principle, and then it shall discuss the development trend of individual income tax system in the main countries of the world. And then, this research shall make discussion of the development and present status of individual income tax system as well as innovation and challenges it faces. It mainly researches five aspects of individual income tax system, i.e. taxpayer, taxation scope and abatement, tax rate structure as well as levy and management etc.. After making discussion of the aforesaid history and present status, those who are familiar with individual income tax both in Mainland China and Taiwan, including accountant, revenuer and scholars shall be invited to give their opinions on the existent problems. And then, this research shall design a questionnaire according to experts’ opinions and literature discussion and issue it to those professionals both in Taiwan and Mainland China (including Certified Public Accountant, Tax Collector and Taiwan business leaders stationed abroad) who are familiar with individual income tax system so as to know whether their opinion on the existing individual income tax system are same as expert’s. And then this research shall make a certain analysis according to statistic methods so as to know the difference between Mainland China and Taiwan. This research finds there is a basic difference between Taiwan and Mainland China in income tax system, which embodies in two aspects. The one is that consolidated income tax system is adopted by Taiwan, while classified income tax system is implemented by Mainland China; the other is that Taiwan adopts territorial tax system, while Mainland China adopts worldwide tax system. Therefore, there is great difference in the details of individual income tax system between Mainland China and Taiwan. In a word, Taiwan and Mainland China have their own strong points in individual income tax system, for example, consolidated income tax system by Taiwan is stronger in judgment of taxable capacity, compared with classified income tax system by Mainland China; while worldwide tax system by Mainland China is stronger in extension of tax base than territorial tax system by Taiwan. Therefore, in the future, Mainland China is suggested to modify its individual income tax system and gradually develop towards consolidated income tax system, as well as reduce the provisions of delegated legislation for perfecting taxation legalization and ensuring neutralism and equality of taxation; and Taiwan is suggested to modify declaration method of consolidated income tax and gradually change territorial tax system into worldwide tax system as well as modify the scope and amount of exemption and deduction and levy tax according to actual conditions. In a long term, both Mainland China and Taiwan shall establish taxation convention or information exchange channel for maintenance of equity of tax system and ensuring investors both in Taiwan and Mainland China can evaluate rights and obligations regulated by income tax law via open information for creation excellent taxation environment and achieving the goal of economic development.
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Wei, Cheng-Cheng, and 魏正誠. "On the Necessity of Taiwan's Comprehensive Income Tax Reform- Through Comparison with and Analysis of Countries Employing Dual Income Tax Base System." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/79943308454557567477.
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碩士大葉大學
管理學院碩士在職專班
98
Enhancing tax efficiency is the first goal of the dual income tax system (DIT). Under the prerequisites of eliminating the preferential tax treatment and expending the tax base, the capital income is separated from consolidated income tax base via DIT to construct a low tax rate, no tax breaks and high efficiency capital income tax systems by making a low flat proportional tax rate with separate taxation. Carrying out reform of taxation is not at one stroke and difficulty. Hence, under the Principle of Statutory Taxpaying and inefficiency in legislative, this paper considers the Taiwan specific small open economy characteristic to recommend that Taiwan should give priority to adopt the resumption of stock transaction tax for mitigating tax burden on labour incomes via discussing the experiences of adopting DIT by Nordic countries and tax reforms of OECD countries system. This paper, meanwhile, estimates the tax levy through the resumption of stock transaction tax under DIT with efficient concepts by total turnover volume of Taiwan security market and the stock of listed company in OTC. Moreover, the estimated result is consistent with the degree of freedom for dual income tax policy which indicates that DIT is a simple and efficient tax system.
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PAN, SHOU-MIN, and 潘首民. "Comparison Study of Land Tax Systems between Taiwan and Mainland China." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/b5j68x.
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碩士長榮大學
高階管理碩士在職專班
96
The Taiwan land tax system divides into the land value tax(LVT),farmland tax and land value increment tax(LVIT).LVIT is th unique tax category in our country. The theory purpose for solves the land question about the land ownership equalization and rises in prices theory which turns over to the state by Dr. Sun Yet-Hseng. The hope can take advantage of the phenomenon which reverse society attains without effort. Therefore,levying LVIT not main goal for tax revenue,but is hopes achieves the land ownership equalization to prevent the land adventure . But Mainland China land question was the reform and open policy occurs after 1978. Mainland China basically picks the good nationalization of land system before the reform.The land is the country owns all. Personal does not have the property rights and use rights.After the reform, the Chinese government although still held in the land name the property rights under ‘releases authority and lets the advantage’ premise,but must gradually release the right of use.The land management department of county is the basis decrees in effect provides the state-owned land right of use by the national represent.Like this way surface mainly is for solve the mainland finance problem,but actually relations with mainland China authority implementation economic restructuring. This research is that use the approach of comparison economic system to analyzes Taiwan and Mainland China land tax system and the evolution process.As well as the land tax systems present situation and difference. Simultaneously the scholars are many researchs from the scientific theory and the overall Macro-data analysis. This research hope to understands the land tax system and the reform question from a tax affairs official 's angle.Therefore the expect to understood the direct of the laws of land tax system and the future the view by survey. In the same time hoped will be able to provide the related opinion of the land tax systems between Taiwan and Mainland China.
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Sommerová, Darina. "A Comparison of Tax Systems in the Czech Republic and Italy." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-311154.
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In this thesis we compare the tax systems of the Czech Republic and Italy. At first we provide the major characteristics of their tax systems and then we assess the development of the tax burden, tax revenues and tax rates in both countries. Based on data from the period 1995-2009 we developed the regression models of tax revenues from four main types of taxes - corporate income taxes, personal income taxes, social security contributions and value added taxes. The models are designed to indicate the most important factors to determine these revenues and to explore which influences are the strongest. We address variables directly linked to the tax setting, e.g. the statutory tax rates or implicit tax rates, as well as the indicators linked to the country's performance and the economic cycle, e.g. GDP per capita, GDP growth or unemployment. As the major contribution of our work, we consider the final conclusions provided at the end of the sixth chapter. Based on our models we were able to indicate the opportunities to increase the tax revenues from different types of taxes and also to define the potential excessive tax burden and cases where further increases in tax rates are inconvenient.
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Su, Ben-Yen, and 蘇本宴. "Contemporary Comparison of Corporate Income Tax Systems among Taiwan, Mainland China and Vietnam." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/32586249307200720800.
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碩士逢甲大學
國際經營管理碩士學位學程
97
Abstract Taiwan merchants always have strategies of the investment and the business operation that are more flexible to create not only their business continuity but also their globally innovative competitiveness. Taiwan merchants in China have more advantage of the culture and the language than others who come from other countries do. The China Government promulgated Enterprise Income tax law of the People’s Republic of China on March of 2007 and started on Jan. 1, 2009 to apply the same enterprise income tax law on enterprises with foreign investment, foreign enterprises and domestic enterprise, to unify and to reduce the enterprise income tax rate, the standards and regulations of deductions before the tax expenses, and to integrate the regulations of the tax incentives. In fact, the new Enterprise Income Tax of China makes great impacts to the merchants in Taiwan to confront the circumstances to change the strategies of business, taxation and investment to adjust global strategy to search for the optimal strategic planning for the new environments. Recently Vietnam creates the economical miracle so that there is no one to ignore their economical growth and the potentialities in the market. The greater tendencies to increate the manufacturing costs in the China market, the higher the competitive advantage and the good investment environment in the Vietnam market.
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Chen, Yi-Hsuan, and 陳怡璇. "A Study on the Nature of Income and the Constitutionality of Income Tax System on Gains derived from Securities Transactions ─ in Comparison with German Law." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9jg52h.
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碩士國立臺灣大學
法律學研究所
102
Since our nation officially started to impose income tax on gains derived from securities transactions on March 1st, 1973, this specific tax had been suspended and re-imposed multiple times over the past decades. After the government suspended the income tax on gains derived from securities transactions on January 1st, 1990 and raised the tax rate of securities transactions to 0.6&;#8240;, investors opposed to the idea of re-imposing income tax on gains derived from securities transactions whenever the government proposed to reinstate this policy. In addition to the exaggerating reports and coverage by the media, re-imposing income tax on gains derived from securities transactions simply causes much controversy and commotion. Finally the Legislative Yuan passed through the third readings of the amendment to income tax system on gains derived from securities transactions on July 25th, 2012. The Act has come into force since January 1st, 2013, cancelling the suspense of income tax on gains derived from securities transactions under certain circumstances. Before the amendment came into effect on July 25th, 2012, gains derived from securities transactions were tax-free according to Article 4-1 Income Tax Act, which only allowed the government to collect the securities transaction tax. This previous policy had led to many unreasonable phenomena , mainly including: 1. The unfairness of tax burdens between capital gains and income from salaries and wages; 2. The deductions of costs, expenses and losses have been unnoticed; 3. Tax preferences for gains derived from securities transactions have on the contrary made the practice reckless in defining tax avoidances. Though the reformation of tax system on gains derived from securities transactions or on capital gains should suit its measures under certain circumstances, our nation would depart further away from being a legal state (especially a substantial state) and achieving tax justice, once the decision on tax system becomes contrary to the nature of income and constitutionality. This situation is not suitable for our nation to cultivate an investment environment that meets international demands. It is necessary to review the income tax system on gains derived from securities transactions from the perspectives of the nature of income and constitutionality. Compared to the complete and well-knit German tax law system, the tax system in Taiwan still has much room for reformation and improvement. The most important argument of the thesis is to analyze the nature of gains derived from securities transactions. Meanwhile, given the constitutionality of income tax system on gains derived from securities transactions, which is based on the protection of taxpayers’ fundamental rights, the thesis also takes into account of the German tax system on gains derived from securities transactions, to make proper recommendations for our nation. The Author expects that our nation could be in line with the international practice in the investment environment and thus achieve tax justice.
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Shtuk, Ekaterina. "In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation." Master's thesis, 2018. http://hdl.handle.net/10316/84703.
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Dissertação de Mestrado em Economia apresentada à Faculdade de EconomiaComo Orientador do Trabalho de Projeto relativo ao Mestrado em Economia apresentado naFaculdade de Economia da Universidade de Coimbra, por Ekaterina Shtuk, intitulado "Incentivosfiscais aos ativos intangíveis: uma comparação entre o Reino Unido e a Federação Russa ", declaroque, na minha opinião, pode ser defendido perante um júri, em provas públicas.O Trabalho inclui as questões de investigação apropriadas na área do tratamento fiscal dapropriedade intelectual e, com base num método adequado, estende a análise e efetua umacomparação entre dois países economicamente relevantes.A mestranda desenvolveu um trabalho de avaliação das regras fiscais de incentivo à produção deintangíveis na Rússia e no Reino Unido, usando fontes legais e doutrinais, apresenta evidênciaempírica da utilização desses incentivos em ambos os países, e apresenta um contributo sobrequal pode ser o caminho da legislação russa na incorporação das atuais tendências sobre osincentivos mais eficazes à criação de propriedade intelectual.Dada a relevância dos intangíveis do crescimento e desenvolvimento económico, o tema afigura-se como bastante atual e pertinente para decisores políticos e empresariais. Adicionalmente,inclui-se na dissertação o impacto do Projeto “Base Erosion and Profit Shifting”, da Organizaçãopara Cooperação e Desenvolvimento Económico (OCDE) e da forma como tal projeto tenta evitarque os referidos incentivos sejam usados como forma de evasão fiscal. A Federação Russa poderáextrair de tais desenvolvimentos preciosos elementos para criação ou revisão de regimes fiscaisde apoio á investigação e desenvolvimento, cumprindo-se, assim, um objetivo importante destestrabalhos, que é o de propiciarem o cruzamento de experiências Internacionais em temáticaseconomicamente relevantes, como é o caso.
In this research, we study the taxation of intangibles, particularly the intellectual property (IP) at the international level. The main issue is the comparison of IP tax incentives in the United Kingdom and the Russian Federation. We also investigated the importance of R&D and intangible assets for companies. International activity of corporations raises in some cases the problem of double non-taxation due to gaps in legislation. This leads to the erosion of the tax base and we analyse it in the context of the Base Erosion and Profit Shifting (BEPS) Action Plan issued by OECD. This plan contains recommendations for countries on avoiding tax evasion by taxpayers. From our comparasion we conclude that some features of British taxation for innovative companies can be introduced into Russian tax system. But first, it is necessary to resolve internal problems in Russian tax legislation.The first issue is the review of the IP tax regime in the UK and identification of its strengths and weaknesses. The second issue is aimed at highlighting aspects that can be implemented in Russian tax legislation. Literature review gives a general description of the Intellectual property regime, its history and development. It also shows a brief presentation of the BEPS Action Plan, its main tasks and characteristics.The main body is devoted to the Action 5, that focus on IP taxation. This part describes the IP tax regime in the UK, and to the ways of stimulating innovations in Russia through the tax system. After the completion of the main analytical part, the work contains conclusions and recommendations for Russia and the possibilities for introducing the features of the British IP taxation into Russian legislation.
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Wang, Xiu-Wen, and 王脩文. "The Comparison between Consolidated Tax Return and Single Tax Return in terms of Individual Income Tax." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/53193303196975913317.
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碩士國立中山大學
經濟學研究所
103
There are two ways to make a tax declaration for Individual Income Tax, one is Consolidated Tax Return; the other one is the single individual reporting tax. Our government will add a new method called &;quot;The Amount of Tax Leviable on the Salary Income of a Taxpayer or His(Her) Spouse Computed Separately and then Declared and Paid Consolidatedly by the Taxpayers,&;quot; which serves as a new tax declaration for Individual Income Tax in 2016. It clearly indicates that domestic taxation system gradually shifts from household to one single person. The thesis discusses the comparison and contrast between Consolidated Tax Return and Single Tax Return from the three phases, &;quot;Social Fairness and Justice,&;quot; &;quot;The Public’s Behavioral Intention,&;quot; and &;quot;analysis of the cost for the public and taxing authority&;quot; and practical cases. As for the amendment of this policy, the thesis discusses whether it can truly improve domestic taxation services in terms of Social Fairness and Justice, or it does nothing for abatement of tax but to attract votes for candidates. In terms of &;quot;Social Fairness and Justice,&;quot; as this thesis indicates, both Single Individual Reporting Tax and Consolidated Tax Return are able to satisfy the demand of Ability to pay principle. The only difference is that the usage of Ability to pay principle is for one person or one family. There are pros and cons for those two policies in terms of Substantive Principles of Taxation. Under the circumstance of Single Individual Reporting Tax, taxpayers can choose whether to pay taxes based on their income or not; they do not need to pay their taxes through Consolidated Tax Return; the situation goes same as the taxpayer remain single, not restricted by law, and they are able to govern their income more freely. However, it is possible that they avoid paying taxes. Therefore, the government must consider taxpayers'' freedom about managing their income and the phenomenon of twisted system of paying taxes and strike a balance between those two considerations. This thesis also examines the amendment of the policy whether it can change the human labor of the public and the will of getting married from statistic. The result indicates that the amendment of the policy indeed influences the labor supply of the public. Under the current circumstances of Population Aging and shortage of labor supply, the amendment of the policy brings positive effect for the domestic labor supply. Finally, between taxing authority and the public, this thesis discusses the consequence from tax collection which is tremendously modified by the policy of taxing authority from practical cases and the phenomenon called information asymmetry of the public, taxing authority, and judicial organ. Also, the thesis points out that in order to be consistent with the Council of Grand Justices (CGJ) delivered Constitutional Interpretation (CI) 696, this relationship, on one hand, needs to reduce the tax of taxpayers; on the other hand, it may make the whole policy more complicated. A misunderstanding may exist between taxpayers and tax collection. Therefore, taxing authority and policymaker who makes policies need to strike a balance between taxpayers and taxing authority. By doing so, the whole situation will not become that the problems of taxpayers and taxing authority become much more complicated in order to reduce the tax of taxpayers. It is completely inconsistent with the Council of Grand Justices (CGJ) delivered Constitutional Interpretation (CI) 696.
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chao, Liao kuang, and 廖光超. "The Tax Penalty Knowledge System for Business Tax." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/46074403582028267365.
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碩士亞洲大學
資訊工程學系碩士班
95
The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the cases which are against the provisions of the act, figure out the amount of tax evasion, and then forward the cases to the legal department for trial and punishment. All these procedures not only impose a burden on the tax collection authorities but also force them to be more familiar with the provisions of the act. The business tax collection authorities of the taxation office are mostly rookies. However, these new appointees are set the tax collection tasks relevant to the taxpayers’ property without fully pre- vocational training. Their unfamiliarity with the act and lack of practical experience often lead to the errors in the initial investigation of the cases which are against the provisions. Their administrative efficiency is hence lowered. The research aims at providing the business tax collection authorities of the taxation office with a system relevant to the knowledge of the penalty for violating the provisions. Classified systematically according to the violation category, it guides the beginners to key in the conditions such as the amount of the tax evasion, figures out the fine, and then offers the relevant provisions of the act, for the purpose of saving the delivery time of the cases which are against the provisions and enhancing the accuracy of their initial investigation. Thus taxpayers will have a better opinion of the tax collection authorities of the taxation office and the administrative remedy cases will be reduced.
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HUANG, SU-CHIH, and 黃素芝. "The research of tax system reform in Taiwan：The analysis of Integrated Income Tax System." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/286d57.
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碩士銘傳大學
公共事務學系碩士在職專班
104
Taiwan people's tax burden rate in 2014 about 12.3% , which is the lowest one of the developed countries. The lower tax burden rate will impact the national finance directly. The integrated income tax System implements for sixteen years from 1998, it is one of the key projects for the tax system reform in 2014 again, just because the tax loss of the government finances. In order to understanding the amendments of the policy development process, reform of the system, supporting execution and performance of the integrated income tax System, this research based on neo-institutionalism to analyze the key factors affecting the reform of the tax system. Taiwan implemented the integrated income tax System result in the tax burden rate continued to fall, despite the surplus or deficit as percentage of GDP and the outstanding public debt has continued to increase. Therefore, The Ministry of Finance enforces “The Sound Finance Program” which reforms the integrated income tax System form the imputation system full tax credit to half tax credit. Demonstrate comprehensive that reforms the integrated income tax System has a significant impact on national finance.
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YU-LING, TSAI, and 蔡玉玲. "Information Content of Tax Credit Rate under Imputation Tax Credit System." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/65956425761389908693.
Full textAbstract:
碩士國立成功大學
會計學系
88
Under the imputation tax credit system, tax credit rate has become one of the important factors that investors may take into consideration in their investment decision. The main idea is to investigate market reactions of 149 corporations’ information of tax credit rate before and after ex-dividend days in 1999. We found that in no matter ex-cash-dividend event or ex-stock-dividend event, the explanatory variance ICA has no strong reaction to the cumulated abnormal returns. It shows statistically that the unexpected information of tax credit rate to investors has no reaction to stock prices. The explanatory variance D2 in ex-cash-dividend event and the explanatory variance D3 in ex-stock-dividend event both have strong reaction to cumulated abnormal returns. It shows that 「first ex-cash-dividend and then ex-stock-dividend」is really one of the factors that will affect tax credit rate and investment decisions. the explanatory variance D1、D4 both have no strong reaction to cumulated abnormal returns.
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Ferreira, Petrus Hendrik (Petri). "An overview of the new tax return form and tax system." Diss., 2008. http://hdl.handle.net/2263/30200.
Full textAbstract:
During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year of assessment. It was also announced that the tax system would be changed, making the turn around times for the assessment of tax returns faster. The primary objective of this research was to determine what effect the new tax return form, as well as the new tax system, would have on the tax practitioner submitting their client’s return. It was considered impractical to compare this study to other studies done. It was therefore decided that a questionnaire would be sent out. After considering all the research performed, it could be concluded that the new tax return form, as well as the new tax filing system, was welcomed by the taxpayer and the tax practitioner, and was a definite improvement, although some implementation problems were encountered. CopyrightDissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted
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蔡松均. "Integration and Difference of Tax System---Stock Tax analysis from Empirical Views." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/6d93s9.
Full text
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Gluckman, Adam. "The perceived fairness of turnover tax in the South African tax system." Thesis, 2013. http://hdl.handle.net/10539/12518.
Full textAbstract:
South Africa implemented a simplified Turnover Tax system with effect from the
commencement of years of assessment 1 March 2009 in order to help improve the culture of
tax compliance. To date the number of applicants has not been significant and a potential
reason for this is that it is not fair. Fairness and equality within a tax system is important in
order to discourage evasion. The purpose of this research is to explore the perceived fairness
of the current Turnover Tax system. Using the principles of a fair tax system as advanced by
Adam Smith (1776) a correspondence survey was issued to identify whether the Turnover
Tax principles enhance or undermine fairness. The criticisms and provisions of the Sixth
Schedule to the Income Tax Act No. 58 of 1962 were investigated to determine whether
Adam Smith’s (1776) maxims are promoted or undermined and in turn whether they are
perceived as being fair or not. Based on the responses and analysis of the survey, it was
deduced that the Turnover Tax system is not being perceived as completely fair. As a result
changes need to be implemented to in order to improve the overall compliance and
effectiveness of the tax.
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LO-HO-YAO and 羅河堯. "The study on Halved Imputation Tax Credit of Integrated Income Tax System." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/11135023708569750216.
Full textAbstract:
碩士中華大學
行政管理學系
104
Since 1998,after implementing integrated income tax systems, although it eliminates the issue of double imposed dividend income, however, it also initiates some controversy; such as a huge disparity between rich and poor, the income distribution becomes worser, it is contrary tax fairness. In addition, it also caused a shortage of tax revenue, and due to the fiscal deficit and the issue of amount of outstanding debt keeps rising, it needs adequate financial resources to promoted major policies , therefore, the whole finical plan has been brought up on February 24,2014, implement on January 1.2015,hope it can improve the domestic financial and wealth distribution. However, under integrated income tax system, it still uses tax deduction, it only can deduct half, but it seems cannot eliminate all negative effects that mentioned in the preceding paragraph. Moreover it may result in family business choose not to allocate surplus due to the major shareholders are increased dividend tax, they prefer to pay 10% of the undistributed earning plus tax. The different between those is huge, it must enhance the motivation of changing shareholder structure. Moreover, the new policy make individual shareholders increase their tax but not for foreign shareholders, then the difference between them may also prompt the major shareholders turn into false foreign investment by foreign identity.Ministry of Finance had expected revenue to increase 50 billion every a year,in such cases, to achieve these goals will be greatly reduced. This research will use depth interview by literature discussion in or order to organize the result of previous studies and understand the experts, scholars’ view whose background are with financial and tax for the integrated income tax system can halve tax policy, analyze this policy target for revenue, economic development, tax fairness, and for the administrative costs, hope it can provide effective suggestion for modifying and implementing current policies.
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Lin, Chueh-Ching, and 林珏菁. "ESTATE TAX SYSTEM AND THE RELATIONSHIP OF COPARCENERS TO PAY ESTATE TAX." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/94493371771748453162.
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Lee, Chun-Nan, and 李俊男. "The Effect of Imputed Tax on Dividend Policy in Imputation Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/19323212865430805697.
Full textAbstract:
碩士國立雲林科技大學
會計系研究所
95
This research investigates the effect of imputation tax system on dividend policy. Because imputed tax credit can be seemed as a proxy of the effect on companies financial decision in imputation tax system, we argue the dividend policy should be affected. The empirical results have two suggestions. First, the cash dividend ratio become larger after carrying out imputation tax system. Second, the more of imputed tax credit, the more of cash dividend ratio in imputation tax system.
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Lin, Ching-Hung, and 林京鴻. "The Effect of Imputed Tax on Capital Structure in Imputation Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/48209155794411771632.
Full textAbstract:
碩士國立雲林科技大學
會計系研究所
95
This research investigates the effect of imputation tax system on capital structure decision. Because imputed tax credit can be seemed as a proxy of the effect on companies financial decision in imputation tax system, we argue the financial leverage should be affected. The empirical results have two suggestions. First, the financial leverage become smaller after carrying out imputation tax system. Second, the more of imputed tax credit, the less of debit ratio in imputation tax system.
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CHEN, SHU-CHUAN, and 陳淑娟. "Evaluation of Taiwan's Sales Tax System and Analysis of Related Issues--Merchandise Tax and Tobacco/Alcohol Tax--." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/82465254978672774855.
Full textAbstract:
碩士中原大學
會計研究所
91
Since the implementation of the new business tax system in 1986, the taxable items prescribed in the merchandise tax law have not been reviewed for years. Taxation of some of the taxable items has deviated from the purpose underlying the enactment. Changes in circumstances have made it necessary to review and make adjustment to the provisions of the law. On the other hand, under the impact of the massive 921 Earthquake, the US-Iraq War and the vicious epidemic called Severe Acute Respiratory Syndrome (SARS), domestic economy has stayed bearish and the government’s revenue from taxation dwindled. More and more business entities are trying to evade their tax obligations, and the trend has worsened the government’s financial shape. The government abolished the monopolized sales system for tobacco and liquor and returned both to the taxation system. Through special enactment, both tobacco and liquor were removed from the list of items subject to merchandise tax to form a new category entitled tobacco/liquor tax. Since the implementation of the new taxation system for tobacco and liquor more than a year ago, however, moonshiners have filled the market with unauthorized liquors. Deadly fake rice wine has threatened the lives of many and caused the treasury to sustain severe loss in taxation revenue. This paper reviews and analyzes systemic shortcomings of the merchandise tax and the tobacco/alcohol tax systems mentioned above, as well as issues pertinent to the taxation. Findings are concluded as follows: 1.With social and environmental changes, special consumption taxes have been redefined as social-policy-oriented measures aiming at “environmental protection”, “energy conservation” and “prohibitive taxation”. In the future, special consumption taxes may be targeted at consumer and production activities that pollute the environment, consume energy and are detrimental to public health, in order to prevent ineffective energy usage and negative external impact. 2.Tax evasion has become a common practice because there are loopholes in taxation laws, and investigating agents have not worked hard enough on tax evasion cases. To intensify investigation, we have to first comprehensively enhance the function of the internal organization and management of taxation agencies. 3.We cannot blame the death caused by fake rice wine solely on the overly high taxation. As a matter of fact, the deficient tobacco/alcohol safety system, ineffective supervision and the fact that governing agencies have not been clearly defined are all responsible. As a result, the government needs to amend the law and intensify its battle against unauthorized wines to completely wipe out the threat of deadly faked rice wine.
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Shiu, Ming-Jr, and 許明智. "Relationship between Income Tax System Reform, Book-Tax Difference and Corporate Governance on the Effective Tax Rate." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/93524887965694599802.
Full textAbstract:
碩士國立臺北商業技術學院
會計財稅研究所
100
In the past, few literatures investigate the relationship between income tax system reform, book-tax difference and corporate governance on the effective tax rate. This study uses the sample of listed companies from the Taiwan's economic journal (TEJ) database during the period from 2000 to 2010. By using the multiple regression model, this study investigates the relationship between income tax system reform, book-tax Income difference and corporate governance on the effective tax rate. The empirical results show that the effective tax rate are significantly affected by the tax system reform. After implementing the transfer pricing auditing guidelines in 2005, effectively reducing the associated enterprises use transfer pricing policy shift income to low tax area, and making the effective rate higher than before. After the implementation of minimum tax system in 2006, which increases the tax base of high-income taxpayers and make their tax higher than before, consequently, increase the corporate effective tax rate. After the decrease of corporate income tax rate in 2010, The corporate deflate the effective tax rate. When our government implemented the tax reform mentioned above, the change of effective tax rate changes, will be consistent with the spirit of the new system which have a noticeable influence on effective tax rate. Furthermore, this study find that book-tax difference has a significant negative impact on enterprises effective tax rate. The results also show that when the company with larger book-tax difference, more earnings management by the firms, more company's effective tax rate decent. In this study, we divided the corporate governance into two aspects: board structure and ownership structure, to view the effect on corporate effective tax rate. The results show that both board structure and ownership structure have negative effects on corporate effective tax rate. Under the board structure system, when the majority of the board are independent directors, the empirical results show that the interplay between the book-tax difference and corporate governance has a positive effect on corporate effective tax rate. On the other hand, when the CEO isn’t the Chairman, the effect on lower the book-tax differences and higher the corporate effective tax rate do not exit. Regarding the ownership structure system, when the directors have higher ratio of the firm’s stock, which can reduce the book-tax difference, resulting the company's effective tax rate be significantly higher. However, the interaction between the manager hold a higher rate of firm’s stock and tax difference, which doesn’t higher the effective tax rate in this study.
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LIANG, YI-FAN, and 梁依璠. "International Comparison Study of Tax Incentive Policy for Foreign Companies." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/fd985h.
Full textAbstract:
碩士嶺東科技大學
國際企業系碩士班
105
In the contemporary world, attracting foreign direct investment (FDI) has become a vital policy for developing and developed nations, therefore governments worldwide are placing greater emphasis on tax incentives to attract investment and attain certain economic policy goals for their countries. Consequently, the research utilizes the Game Theory to develop FDI tax incentive game models in order to demonstrate a country’s internal incentive to implement tax incentive policy for the sake of attracting foreign investment. At the same time, by comparing major tax incentive policies of 4 nations, including Korea, Hong Kong, Singapore and India, in incentivizing FDI, the following conclusions are reached, and these successful experiences are something that Taiwan can learn from: 1.Tax incentive policies adopted by the 4 nations for attracting FDI are consistent with Taiwan’s overall economic policy. 2.Strong legality during the process of formulating and implementing tax incentive policies. 3.Diversified and flexible tax incentives enable versatile policy measures. 4.Pay attention to the impact of domestic taxation environment on attracting FDI.