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1
Колеснікова, Л. Г. "Адміністративно-правове регулювання вирішення податкових спорів в Україні." Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71392.
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Правовідносини у податковій сфері обґрунтовано вважаються найбільш конфліктними серед інших видів фінансових відносин. Це зумовлено низкою факторів, серед яких доцільно виділити низький рівень знань законодавства як з боку платників податків так і контролюючих органів, наявність правових колізій у законодавстві, часті та швидкі зміни в податковому законодавстві, а також зловживання з боку представників органів публічної адміністрації та порушення норм податкового законодавства з боку платників податків тощо.
Ефективність функціонування податкової системи та застосування податкового законодавства сторонами податкових відносин визначається значною мірою спроможністю швидко, якісно та в межах закону розв’язувати будь-які податкові конфлікти, в тому числі податкові спори, як в позасудовому, так і судовому порядку.Правоотношения в налоговой сфере обоснованно считаются наиболее конфликтными среди других видов финансовых отношений. Это обусловлено рядом факторов, среди которых целесообразно выделить низкий уровень знаний законодательства как со стороны налогоплательщиков так и контролирующих органов, наличие правовых коллизий в законодательстве, частые и быстрые изменения в налоговом законодательстве, а также злоупотребления со стороны представителей органов публичной администрации и нарушения норм налогового законодательства со стороны налогоплательщиков и тому подобное. Эффективность функционирования налоговой системы и применения налогового законодательства сторонами налоговых отношений определяется в значительной степени способностью быстро, качественно и в рамках закона решать любые налоговые конфликты, в том числе налоговые споры, как во внесудебном, так и судебном порядке.
Legal relationships in the tax area are reasonably considered to be the most conflicting among other types of financial relations. This is due to a number of factors, among which it is expedient to highlight the low level of knowledge of legislation both from taxpayers and controlling bodies, the existence of legal conflicts in the legislation, frequent and rapid changes in tax legislation, as well as abuse by representatives of public administration bodies and violations of tax rules legislation by taxpayers, etc. The effectiveness of the functioning of the tax system and the application of tax legislation by the parties to tax relations is determined largely by the ability to resolve any tax conflicts, including tax disputes, both in extrajudicial and judicial procedures, quickly, qualitatively and within the limits of the law.
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Jone, Melinda Elizabeth. "Refining a proposed tax mediation regime for New Zealand's tax disputes resolution procedures: A mixed methods study." Thesis, University of Canterbury. Accounting and Information Systems, 2013. http://hdl.handle.net/10092/8195.
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The current New Zealand tax disputes resolution procedures were enacted in 1996 following a recommendation made by the Organisational Review Committee of the Inland Revenue Department in 1994. Yet, following their enactment and despite a number of positive aspects to the disputes resolution procedures, commentators and professional bodies alike have continued to raise concerns that inefficiencies, particularly with respect to time and cost, are affecting their operation and are, consequently, adversely impacting on taxpayers’ perceptions of the fairness of the procedures. It is believed that this is potentially negatively impacting on the tax system and on taxpayer voluntary compliance. Consequently, suggestions have been made for the use of alternative disputes resolution procedures, such as mediation, as another method to resolve tax disputes.
The objective of this study is to develop a refined tax mediation regime for New Zealand through improving the features of the proposed tax mediation regime for New Zealand’s tax disputes resolution system first developed by Jone and Maples (2012b). Utilising a sequential mixed methods approach, consisting of a quantitative survey questionnaire followed by a qualitative focus group interview, this study seeks feedback on Jone and Maples’ (2012b) proposed New Zealand tax mediation regime from purposively selected practitioners (experts) in the tax disputes resolution and mediation fields. The feedback obtained is used in refining Jone and Maples’ (2012b) proposed tax mediation regime.
This study finds that the most important aspect of the refined proposed regime is the inclusion of a mediator who is independent of both parties and moreover, that the mediator is foremost trained and qualified in mediation as opposed to being a specialist in tax law. The findings also indicate that mediation should not be made a mandatory phase of the disputes procedures. This study recommends that the refined tax mediation regime should be an administrative phase and incorporated with the existing conference phase in a proposed ‘ADR stage’ of the disputes procedures. Notwithstanding the potential budgetary and resource constraints, the findings indicate that if mediation were to be provided as a cost-free service, taxpayers (particularly small taxpayers) should be appreciative of the opportunity to put their cases forward and be heard, even if an agreement has not been reached through mediation. The literature suggests that this should in turn enhance taxpayers’ perceptions of fairness of the disputes procedures and thereby voluntary compliance. This study provides a foundation for the further development of tax mediation in New Zealand.
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EspÃndula, Elizabeth Regina Marinho. "Tax Justice in the Scope of Administrative Tax Disputes of the State of Cearà - An Evaluation of Results." Universidade Federal do CearÃ, 2013. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=19205.
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nÃo hÃA polÃtica de JustiÃa Fiscal oferecida pelo Estado atravÃs do Contencioso Administrativo TributÃrio do Estado do Cearà (CONAT/CE), ÃrgÃo integrante da Secretaria da Fazenda do Estado do Cearà (SEFAZ/CE), constitui uma garantia adicional para a soluÃÃo das lides tributÃrias. A existÃncia desse ÃrgÃo para o Estado do Cearà representa um avanÃo para a populaÃÃo cearense, pois alicerÃa um Estado DemocrÃtico de Direito para a defesa e garantia dos direitos fundamentais, onde o contribuinte pode discutir a exigÃncia fiscal que lhe à imposta. Para o Estado, esse ÃrgÃo permite o exercÃcio do princÃpio do autocontrole da AdministraÃÃo PÃblica, onde o Estado rever seus prÃprios atos, maculados de erros, vÃcios ou ilegalidade. Foi uma avaliaÃÃo no campo investigativo da polÃtica de justiÃa fiscal e no eixo avaliativo de uma polÃtica de harmonizaÃÃo das relaÃÃes sociais entre o Fisco e Contribuintes na concretizaÃÃo do ideal de justiÃa. A problematizaÃÃo esteve centrada em discutir: à luz dos princÃpios constitucionais vigentes, e das Teorias de JustiÃa e cidadania, as polÃticas pÃblicas implementadas pela Secretaria da Fazenda do Estado do CearÃ, atravÃs do CONAT/CE permitem um equacionamento da atuaÃÃo do Fisco com os direitos do contribuinte na obtenÃÃo da justiÃa fiscal? A proposta desse campo avaliativo teve como finalidade avaliar a polÃtica de JustiÃa Fiscal no Ãmbito do Contencioso Administrativo TributÃrio do Estado do CearÃ. No tocante aos objetivos especÃficos insere-se: a) avaliar como o contencioso do Estado do Cearà concebe a justiÃa fiscal, mediante indicadores de justiÃa escolhidos dentro da Teoria de JustiÃa de John Rawls; b) avaliar se a justiÃa fiscal no Ãmbito do CONAT/CE tem a configuraÃÃo precÃpua de arrecadaÃÃo para o Estado do CearÃ. c) avaliar se a atuaÃÃo do CONAT/CE alcanÃa a justiÃa fiscal, avaliada atravÃs de entrevistas e relatÃrios internos sobre os resultados alcanÃados dos julgamentos dos autos de infraÃÃo. Assim, nesse paradigma, mediante os resultados de julgamentos ocorridos no perÃodo 2008-2012, com a materializaÃÃo da percepÃÃo dos entrevistados dentro da perspectiva dos indicadores de justiÃa utilizados e da tÃcnica de observaÃÃo participante, constatou-se que o CONAT/CE possibilita, em parte, a legitimaÃÃo da atuaÃÃo do fisco junto à sociedade. Na percepÃÃo dos trÃs mÃtodos utilizados nessa pesquisa, na abordagem qualitativa e quantitativa, ou seja, entrevistas, observaÃÃes diretas e nos resultados de julgamentos do perÃodo de 2008-2012, observou-se que de uma maneira geral, se confirmou que o CONAT/CE legitima, em parte, a justiÃa fiscal junto ao Contribuinte e junto à sociedade, ressalvados nas perspectivas da pouca realizaÃÃo de perÃcias, ausÃncia de advogados em algumas das sessÃes assistidas e contribuintes de empresas de pequeno porte e microempresas que nÃo se sentiram contemplados com esta justiÃa fiscal, momento em que, faz-se oportuno registrar a necessidade de uma nova agenda de pesquisas, para uma abordagem qualitativa mais precisa desses aspectos. A lÃgica de arrecadaÃÃo para o Estado existe e nÃo entra em conflito com a perspectiva de justiÃa fiscal aplicada pelo ÃrgÃo, pois, embora a consequente resoluÃÃo da lide tributÃria traga consigo a consequente arrecadaÃÃo tributÃria, traz tambÃm o controle e qualidade do lanÃamento tributÃrio que à dado no CONAT/CE como foi visto nesta pesquisa.
The policy of fiscal justice offered by the State through the Administrative Litigation tributary of the State of Cearà (CONAT/CE), component part of Ministry of Finance of the State of Cearà (SEFAZ/CE), constitutes an additional guarantee for the solution of tax have. The existence of such a body for the state of Cearà is a step forward for the people of CearÃ, because founds a democratic State governed by the rule of law for the protection and guarantee of fundamental rights, where the taxpayer can discuss the fiscal requirement imposed upon it. For the state, this component allows the exercise of the principle of selfcontrol of public administration, where the State to revise their own acts, maculados of errors, defects or illegality. It was an assessment in the field of investigative policy of fiscal justice and the axis of evaluation a policy of harmonisation of social relations between the tax authorities and taxpayers in the realisation of the ideal of justice. The discussion was focused on discussing: in the light of the constitutional principles in force, and the theories of justice and citizenship, public policies implemented by the Ministry of Finance of the State of CearÃ, through the CONAT/CE allows an understanding of the role of the Treasury with the rights of the taxpayer in obtaining tax justice? The proposal of this field avaliativo had as finality valued the politics of Fiscal Justice in the context of the Contentious Administrative Tributary of the State of the CearÃ. Regarding the specific objectives it is inserted: a) to value like the contentious of the State of the Cearà conceives the fiscal justice, by means of indicators of justice chosen inside the Theory of Justice of John Rawls; b) to value if the fiscal justice in the context of the CONAT/CE has the essential configuration of tax revenue for the State of the CearÃ. c) to value if the acting of the CONAT/CE reaches the fiscal justice valued through interviews and internal reports on the reached results of the judgements of the cars of breach. So, in this paradigm, by means of the results of judgements occurred in the period 2008-2012, with the materializaÃÃo of the perception of the interviewed ones inside the perspective of the used indicators of justice and of the technique of observation participant, noted that the CONAT/CE makes possible, in part, the legitimation of the acting of the Internal Revenue Service near the society. In the perception of three methods used in this inquiry, in the qualitative and quantitative approach, in other words, you interview, straight observations and in the results of judgements of the period of 2008-2012, it was noticed that in a general way, it was confirmed that the CONAT/CE legitimizes, in part, the fiscal justice near the Taxpayer and near the society, when realization of skills, lawyers' absence was excepted in the perspectives of little in some of the assisted sessions and taxpayers of enterprises of small transport and small businesses that did not feel contemplated with this fiscal justice, moment in which, it is made opportune to register the necessity of a new diary of inquiries, for a qualitative approach more precise of these aspects. The tax revenue logic for the State exists and do not clash with the perspective of fiscal justice applied by the organ, so, though the consequent resolution of the tax work brings with itself the consequent tax tax revenue, it brings also the control and quality of the tax launch that is given in the CONAT/CE as it was seen in this inquiry.
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Pérez, Zúñiga José María. "The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions." Derecho & Sociedad, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/117265.
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The concept of tax is not a pacific question, since it demonstrates an analysis of the constitutions and the tributary regulation of Spain and the countries of Latin america. Neither it is the concept of social prices, considered as a tributary category (the special contributions) for the Model of Tributary Code for Latin America, but not for the scientific doctrine.El concepto de tributo no es una cuestión pacífica, como demuestra un análisis de las constituciones y la normativa tributaria de España y los países de América Latina. Tampoco lo es el concepto de cotizaciones sociales, consideradas como una categoría tributaria (las contribuciones especiales) por el Modelo de Código Tributario para América Latina, pero no por la doctrina científica.
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Vinciūnaitė, Loreta. "Europos Teisingumo Teismo bylos pridėtinės vertės mokesčio klausimais ir jų taikymas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090122_150654-70742.
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Šiame darbe autorė aptaria pridėtinės vertės mokesčio ištakas, šio netiesioginio mokesčio harmonizavimo priežastis ir svarbą, nagrinėja ir apibendrina Europos Teisingumo Teismo praktiką atskirais pridėtinės vertės mokesčio aspektais – apmokestinamųjų sandorių sąvokos, apmokestinamųjų asmenų, apmokestinamojo momento, apmokestinamosios vertės, atskaitos. Taip pat siekiama atskleisti, ar į Europos Teisingumo Teismo bylas pridėtinės vertės mokesčio klausimais yra atsižvelgiama, nagrinėjant mokestinius ginčus Lietuvoje.
Tyrimas remiasi Europos Teisingumo Teismo ir Lietuvos vyriausiojo administracinio teismo praktikos pridėtinės vertės mokesčio srityje analize, teisės aktais, reglamentuojančiais šio mokesčio taikymą, Lietuvos ir užsienio autorių literatūra, periodine literatūra, kurioje nagrinėjami su šio darbo tema susiję klausimai.
Darbe aptariami pridėtinės vertės mokesčio derinimo tarp Europos Sąjungos valstybių narių tikslai ir reikšmė, Europos Teisingumo Teismo išaiškinimai pridėtinės vertės mokesčio aspektais. Taip pat aptariamas Europos Teisingumo Teismo vaidmuo, jo sprendimų pridėtinės vertės mokesčio klausimais reikšmė teisės aktų raidai ir mokestinių ginčų nagrinėjimui Lietuvoje. Daug dėmesio skiriama Lietuvos vyriausiojo administracinio teismo praktikai, nagrinėjant su pridėtinės vertės mokesčio taikymu susijusias mokestines bylas. Siekiama atskleisti, kokią įtaką Europos Teisingumo Teismo praktika pridėtinės vertės mokesčio srityje turi Lietuvos vyriausiajam... [toliau žr. visą tekstą]In this work, the author discusses the origins of value added tax, the harmonization of this indirect tax reasons and importance, analyze and summarize the European Court of Justice practice on these value added tax aspects - the concept of taxable transactions, the taxable persons, the taxable moment, the taxable value, the deduction. It also aims to disclose or to the European Court of Justice cases of value added tax issues are taken into account in the consideration of tax disputes in Lithuania. The study is based on the European Court of Justice and the Lithuanian Supreme Administrative Court practice, the value added tax analysis, the law on this tax, the Lithuanian and foreign authors, periodical literature, which dealt with the labor issues. The paper discusses the value added tax harmonization between the European Union member states, the objectives and importance of the European Court of Justice's interpretation of value added tax aspects. It also discusses the European Court of Justice's role, its decisions on the value added tax influence in legislation development and tax litigation in Lithuania. Much attention is paid to the Lithuanian Supreme Administrative Court practice, considering the value added tax on related tax matters. The aim is to reveal the impact of the European Court of Justice law of value added tax in Lithuania to the High Administrative Court, the State Tax Inspectorate of the Ministry of Finance of the Republic of... [to full text]
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Kubiš, Tomáš. "Podniketeľský plán." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113311.
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This thesis deals with the business plan to form a boutique law firm focusing on tax disputes. The thesis answers the question, whether the business plan can be successful. The first part of this thesis is theoretical. The next section contains analyzes related to setting up the firm. The last part deals with the financial plan. The thesis shows, that this business plan is very attractive while avoiding all the risks.
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Маринів, Наталія Анатоліївна, Наталия Анатольевна Марынив, and Nataliia Anatoliivna Maryniv. "Адвокат як суб’єкт доказування в адміністративному судочинстві України при вирішенні податкових спорів." Thesis, Paneuropska vysoka skola, Bratislava, 2015. http://essuir.sumdu.edu.ua/handle/123456789/44434.
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Проголошуючи право кожного на оскарження в суді рішень, дій чи бездіяльності органів державної влади, органів місцевого самоврядування, посадових і службових осіб як одне із основоположних прав людини, Конституція України гарантує право кожного на правову допомогу, покладаючи при цьому на державу відповідні обов’язки щодо забезпечення особи такою допомогою.Провозглашая право каждого на обжалование в суде решений, действий или бездействия органов государственной власти, органов местного самоуправления, должностных и служебных лиц, как одно из основополагающих прав человека, Конституция Украины гарантирует право каждого на правовую помощь, возлагая при этом на государство соответствующие обязанности по обеспечению лица такой помощью.
Proclaiming right of everyone to challenge the decisions, actions or omissions of state authorities, local government officers and employees as one of the fundamental rights, the Constitution of Ukraine guarantees the right of everyone to legal assistance, thus placing the state on the respective responsibilities persons providing such assistance.
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Yan, Liya. "Flaws in New Zealand tax disputes process a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, November 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/511.
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Bakkali, Hicham. "Le règlement amiable du litige fiscal au Maroc." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D077.
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Vu la nature complexe de la matière fiscale et son lien étroit à un environnement évolutif, le litige entre contribuables et administration devient une réalité inéluctable. Aujourd’hui, la pratique fiscale révèle que la voie juridictionnelle n’est pas toujours la meilleure façon de satisfaire aux besoins des litigants. Sous cet angle, le fisc veut instaurer de nouveaux instruments de règlement du litige, dit modes amiables, pour des nouveaux rapports avec le contribuable. En effet, la DGI examine aujourd’hui les différentes dimensions de ses litiges avec les contribuables, dont le but est d’aboutir à une gestion participative. Pour ce faire, elle cherche à mettre en place une pratique qui fournit de nouvelles manières d’aborder les difficultés. Il s’agit d’une nouvelle approche qui se focalise sur les éléments les plus importants du litige, elle propose un mode de règlement amiable de style coopératif, visant d’abord à identifier les intérêts mutuels pour une solution consensuelle. Cette pratique non juridictionnelle du règlement de litige évolue très rapidement. Elle a suscité un débat passionnant au sein de la théorie du droit public, tant sur le plan du fond que sur le plan de la forme. Les spécialistes ont débattus en effet les différentes possibilités juridiques de l’intégrer dans les procédures et de la mettre en examen pour tester sa comptabilité avec le système fiscal. Au bout du compte, la pratique qui a été admise par la DGI est celle de règlement négocié du litige, aboutissant à une transaction. Cette évolution reflète la montée en puissance de l’autorité de la fonction consultative en matière fiscale. En pratique, cela entraîne l’invention des instruments administratifs ou juridiques propres à l’administration fiscale qui facilitent le mécanisme de règlement du litige. L’incorporation des pratiques amiables reconnaît l’intérêt croissant de faire face au litige, mais quelques améliorations restent encore à réaliser, car le mécanisme a besoin d’un appui législatif et juridique, mais aussi d’une véritable volonté d’éliminer tout litige de la part du contribuableGiven the complex legal nature of the tax and its close connection to a changing environment in Morocco, the conflict between the tax administration and its users become an inescapable reality. The judicial process was and is the traditional tool to adjust, but the Moroccan tax practice today reveals that this route is not always the best way to meet the needs of litigants. From this angle, the Moroccan tax legislator wants to introduce new tax disputes resolution tools for new relations between the tax authorities and taxpayers. The Moroccan tax administration examines now the different dimensions of his disputes with the different categories of taxpayers. The long term goal is to achieve participatory management of disputes. To this end, the DGI seeks to put in place following the new instruments that provide new ways to see the disputes that may arise between different tax services and their users. The current approach focuses on the most important elements of the conflict between the administration of the taxpayer, and that impact on how to approach and manage. This approach offers alternative methods of settling tax disputes cooperative style first to identify mutual interests for a consensual solution. These non-judicial methods of settling tax disputes evolve very quickly in the Moroccan case. They aroused passionate debate in the theory of public law, both on the substance of the plan on the level of form. Moroccan specialists have indeed discussed the various legal possibilities of integrating them into the overall system of dispute resolution, which have been under investigation to test their compatibility with the tax system. The accepted and mastered by DGI modes are negotiated settlement of tax disputes techniques such as negotiation and transaction. Other collection methods and under different and innovative forms in tax matters are being explored to integrate into the system. This reflects the rise of the authority of the advisory function in tax matters. In practice, this leads to the invention of administrative or legal instruments to the tax authorities that facilitate dispute resolution mechanism. Thus, the incorporation of alternative dispute resolution recognizes the growing interest to deal with tax disputes, but some improvements are still to be made, since the mechanism needs a legislative and legal support in Morocco, but also a real willingness to eliminate tax disputes from Moroccan citizens
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Lopes, Ana Teresa Lima Rosa. "O contencioso tributário sob a perspectiva corporativa: estudo das informações publicadas pelas maiores companhias abertas do país." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18226.
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O presente trabalho traz um levantamento empírico do contencioso tributário brasileiro a partir de dados obtidos nas Demonstrações Financeiras e Formulários de Referência publicados pelas trinta maiores companhias abertas brasileiras no ano de 2014. Pode-se dizer que a principal contribuição almejada com este trabalho é apresentar um levantamento de dados objetivos sobre os pontos de instabilidade jurídica do sistema tributário, trazendo, assim, um pouco de luz à obscuridade que permeia a relação jurídico-tributária. A realização de pesquisa empírica sobre o assunto tem como pressupostos o questionamento da cultura formalista do direito tributário e a aposta de que para mudar a realidade, o primeiro passo é entendê-la. O levantamento das informações fiscais divulgadas pelas companhias mostra que há muitos aspectos da relação jurídico-tributária entre empresas e Estado que não são divulgados. Contudo, o pouco que foi possível identificar, demonstrou que há pontos de instabilidade nesta relação, cuja consequência está exprimida no vultoso valor envolvido nos processos administrativos e judiciais atualmente em curso sobre matéria tributária. De modo geral, este trabalho corrobora com a percepção de que há um ambiente de incerteza quanto à forma e conteúdo da divulgação de informações contábeis pelas companhias. As inconsistências verificadas, somada às idiossincrasias do sistema tributário brasileiro, torna recomendável a discussão acadêmica e profissional sobre a criação de regras específicas para a mensuração, reconhecimento e divulgação dos passivos contingentes e provisões decorrentes de processos de natureza tributária. Além disso, o mapeamento das disputas relevantes e aprofundamento das questões de mérito ali envolvidas permite indicar que o problema do alto grau de litigiosidade deve ser pensado para além da técnica da regra tributária. Ainda que existam ineficiências que possam ser melhoradas no plano normativo, este estudo mostra que a busca por parâmetros interpretativos das regras tributárias atualmente em vigor pode ser uma alternativa viável para o estancamento da litigiosidade em matéria fiscal.
This work presents an empirical research about tax litigation based on data obtained in the Financial Statements and Reference Forms published by the thirty largest Brazilian publicly traded companies in 2014. The main contribution sought by this work is to present data regarding the points of legal instability of the Brazilian tax system, thus bringing a little light to the obscurity that permeates the legal relationship between State and taxpayer. In furtherance of this result, this work is based on the assumption of questioning the formalist culture of tax law and stakes that in order to change reality; the first step is to understand it. The information disclosed by the companies show there are many aspects of the legal relationship between State and taxpayer that remain shadowy. Nonetheless, the aspects that could be identified through this empirical research showed there are lots of points of instability on such relationship, expressed in the large amount involved in administrative and judicial proceedings underway on tax matters. In a general perspective, this work corroborates the perception that there is an environment of uncertainty as to the form and content of disclosing accounting information by the companies. The inconsistencies verified therein, coupled with the idiosyncrasies of the Brazilian tax system, make it advisable to discuss, in both academic and professional levels, the creation of specific rules for the measurement, recognition and disclosure of contingent liabilities and provisions arising from tax matters. Furthermore, by means of mapping the relevant disputes with regard to judicial and administrative proceedings on tax matters and deepening the analysis of the merits of the issues therein, this work suggests that the problem of high degree of litigation should be addressed beyond the normative technique of the tax rule. Although there are inefficiencies that can be improved at the normative level, this study shows that the search for consistent interpretative parameters of the tax rules currently in force can be a viable alternative in order to stagnate the escalation of tax litigation.
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Villanueva, González Martín. "SUNAT: Torpedeando a la Marina Mercante Nacional." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117147.
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In this article, the author describes the problems that come through the Peruvian shipping companies because of misinterpretations made by the tax authority about the scope of the Law for reactivation and promotion of the National Merchant Marine; to harmful tax collection procedures and poor debt settlement system controversies between taxpayers and the Tax Administration.En el presente artículo, el autor describe los problemas por los que viene atravesando las empresas navieras peruanas debido a las equivocadas interpretaciones que realiza la Administración Tributaria acerca de los alcances de la Ley de reactivación y promoción de la Marina Mercante Nacional; a los perjudiciales procedimientos de cobranza de deudas tributarias, y al deficiente sistema de solución de controversias suscitadas entre los contribuyentes y la Administración Tributaria.
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Barry, Mamoudou. "Politiques fiscales et douanières en matière d'investissements étrangers en Afrique francophone : le cas du secteur des ressources naturelles extractives." Thesis, Normandie, 2019. http://www.theses.fr/2019NORMR060.
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Dès le début des années 1980, les États francophones d’Afrique, producteurs de matières premières, ont largement ouvert leur secteur extractif aux investissements étrangers. Cette ouverture a adopté plusieurs stratégies parmi lesquelles la fiscalité et les douanes ont occupé une place de choix. Nos travaux ont porté principalement sur ces dernières. En effet, l’enjeu de ces États a toujours été la conciliation de l’attractivité du secteur et sa rentabilité. Dans un premier temps, notre réflexion a été centrée sur les stratégies de mise en place des dispositifs fiscaux et douaniers de faveur et, dans un deuxième temps, sur la bonne gouvernance de ces dispositifs. Il ressort de nos travaux qu’au primo, si les stratégies fiscales et douanières ont réussi à attirer des investissements étrangers, la question de leur rentabilité est encore mitigée, ce pour de nombreuses raisons que nous avons analysées. C’est à ce niveau que nous avons fait des propositions d’amélioration. Au secundo, il apparaît que les conditions de la bonne gouvernance des dispositifs fiscaux et douaniers mis en place ne sont pas suffisamment réunies par les États francophones d’Afrique, d’où la nécessité de réunir ces dernières tout en améliorant les techniques de prévention et résolution des litigesSince the early 1980s, French-speaking African countries, producers of raw materials, have largely opened their extractive sector to foreign investments. This openness has adopted several strategies among which taxation and customs have occupied a special place. Our work focused on the latter. Indeed, the stakes of these states have always been the reconciliation of the attractiveness of the sector and its profitability. Initially, our reflection focused on the strategies for setting up favorable tax and customs systems and, secondly, on the good governance of these systems. Our research shows that, first, while tax and customs strategies have been successful in attracting foreign investments, the question of profitability is still mixed, for many reasons that we have analyzed. This is where we made suggestions for improvement. In the second, it appears that the conditions of good governance tax and customs arrangements put in place are not sufficiently met by Francophone African, hence the need reunite past and improve prevention and resolution techniques disputes
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Sampaoli, Alessandro. "Freeconomics in the light of EU VAT Directive : Are free digital services supplied in exchange for personal data VAT taxable?" Thesis, Uppsala universitet, Juridiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412742.
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The digital economy is growing exponentially. Companies such as Facebook and Instagram base their business model on supplying services completely free of charge to billions of users. This model of business is called “Freeconomics”. These companies generate huge profits from the exploitation of personal data provided by Users. The peculiarity of this way of doing business, although this may seem absurd, is that the company's profit is directly proportional to the number of non-paying users. Such situations have given rise to discussions regarding the powerlessness of the tax system of states to levy tax on such profits. Regarding the indirect taxation, the question is even more difficult if one considers free digital services and personal data. Unfortunately, this flow of “digital” consumption remains completely out of a VAT assessment. Exclude a priori those transactions from being assessed for VAT purposes only because it could be arduous to assess the consumption would result in a violation of the principle of neutrality. Accordingly, issues related to the distortion of competition could also arise. The author of this thesis examines the assumption that between the Companies and the Users take place a reciprocal exchange of benefits in kind characterized by a synallagmatic relationship (quid pro quo) in the form of barter. The results of the analysis indicate that the transactions characterized by the supply of free digital services to Users in exchange for personal data - as described in the Business Reference Model - actually fall within the scope of Article 2 (1)(c) of the EU VAT Directive and therefore must be subject to indirect taxation.
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Lindkvist, Mari, and Cecilia Karlsson. "Kan uttagsbeskattning ske på mervärdesskatteområdet vid underpristransaktioner? : Svensk rätt i förhållande till EG-rätt." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1087.
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EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen.
Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt. Vid uttag eller användning av dessa varor för privat ändamål skall den skattskyldiga personen behandlas som en slutkonsument. Motsvarande regler återfinns även när en skattskyldig person tillhandahåller tjänster för privat ändamål. Uttagsbeskattning skall ske för att förhindra att en skattskyldig person uppnår en otillbörlig fördel genom att undvika beskattning på den egna konsumtionen. Uttagsbeskattning sker genom att transaktionerna likställs med tillhandahållande av varor och tjänster mot ersättning.
Enligt uttagsbestämmelserna i mervärdesskattelagen aktualiseras uttagsbeskattning när en skattskyldig person tillhandahåller en vara eller en tjänst utan ersättning eller mot en ersättning som understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. I målet Gåsabäck från år 2005 konstaterar EG-domstolen att uttag för privat ändamål inte kan föreligga, enligt artiklarna 16 och 26.1 b i mervärdesskattedirektivet, när en skattskyldig person tillhandahåller varor eller tjänster mot en faktisk ersättning och detta även när ersättningen understiger självkostnadspriset för den tillhandahållna varan eller tjänsten. Således är mervärdesskattelagens uttagsbestämmelser inte förenliga med EG-rätten. Trots domen i målet Gåsabäck beslutar Skatterättsnämnden i ett förhandsbesked från år 2007 att uttagsbeskattning skall ske, enligt artikel 26.1 a i mervärdesskattedirektivet, när en skattskyldig person låter de anställda använda företagets personbilar mot en symbolisk ersättning. Skatterättsnämnden anser att beslutet inte strider mot EG-rätten eftersom det är fråga om användning av en vara i rörelsen och inte, såsom i målet Gåsabäck, tillhandahållande av en tjänst. Frågan är om förhandsbeskedet strider mot EG-rätten. Omständigheter i målet Gåsabäck tyder på att uttagsbeskattning aldrig kan aktualiseras när en ersättning utgår för en transaktion.
The European Community, EC, constitutes a new legal order, the European Community law, EC law. In situations of conflicts between national law and Community law, the EC law has supremacy, which means that the Member States are obliged to follow the EC law. The attainment of the objective of establishing an internal market within the EC presupposes a common system of value added tax, VAT. Several directives have been admitted for harmonising the VAT in the Community.
VAT is a general tax on consumption, where the final consumer carries the burden of the tax. A deduction system ensures that the tax burden is brought forward until it reaches the final consumer. If the taxable person has been able to deduct input VAT on purchase of goods used for his business and then apply or use those goods for his own private use, the taxable person will be treated as a final consumer. Similarly, the taxable person will be treated as a final consumer when he supplies services for his own private use. To ensure that taxable persons do not take unfair advantage by avoiding tax on self-consumption, the transactions shall be treated as supplies of goods or services for consideration. The purpose of treating the transactions as supplies of goods or services for consideration is to ensure that VAT is a tax on final consumption.
According to the Swedish VAT act, the application of goods or services for private use is to be understood to mean supplies of goods or services either free of charge or for a consideration which is less than the cost price of the goods or services supplied. In the case Gåsabäck 2005 the European Court of Justice concludes that supplies of goods and services that are effected for an actual consideration can not be regarded as an application of goods or services for private use according to articles 16 and 26.1 b of the VAT directive. This is also applied if that consideration is less than the cost price of the goods or services supplied. Consequently, the Swedish VAT act is inconsistent with the EC law. In a prelimi-nary decision of 19 January 2007, the Skatterättsnämnden decides that the use of goods forming part of the assets of a business shall, according to article 26.1 a of the VAT directive, be treated as a supply of services for consideration, although an actual consideration is paid for the transaction. The Skatterättsnämnden consider that the decision is consistent with the EC law since there are not the same services as in the case Gåsabäck. The question is if the decision is inconsistent with the EC law. Circumstances in the case Gåsabäck indicates that transactions that are effected for an actual consideration can never be regarded as an application of goods or services for private use.
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Lamouroux, Guillaume. "Les subventions aux entreprises privées : contribution à l'analyse civile et fiscale de l'acte neutre." Electronic Thesis or Diss., Bordeaux, 2021. http://www.theses.fr/2021BORD0018.
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Si les réflexions menées sur la notion de subvention foisonnent en droit public et en science financière, le droit privé fait preuve à son égard d’une certaine indifférence. Celle-ci est d’autant plus préjudiciable que le phénomène des subventions consenties aux et par les entreprises privées ne peut qu’imparfaitement être appréhendé à travers le prisme de l’analyse classique de ces matières, à savoir que la subvention est une aide financière accordée sans contrepartie par une personne publique. L’étude des subventions aux entreprises privées permet donc d’apprécier la pertinence de cette analyse classique et propose un renouvellement de la notion de subvention à un triple titre.Tout d’abord, à rebours de l’analyse de droit public, la subvention doit être qualifiée non pas d’acte unilatéral, mais de contrat unilatéral. Il ne faut pas, en effet, confondre l’expression du consentement de la personne morale, résultant d’un acte unilatéral, avec l’acte de subvention, ayant une nature contractuelle. Ensuite, la subvention n’est qu’une variété d’aide financière. Elle se caractérise par un transfert direct de valeurs du patrimoine de l’auteur de la subvention à celui de son bénéficiaire, les valeurs étant toujours affectées à la réalisation d’un but déterminé. Ces deux éléments sont essentiels, car ils permettent de distinguer la subvention d’autres aides aux entreprises (telles qu’un abandon de créance, un prêt ou une opération pour un prix minoré ou majoré) et de mettre en évidence que l’affectation de la subvention n’engage pas son bénéficiaire à l’exécution d’une obligation, mais plus justement au respect de cette finalité en raison de la force obligatoire du contrat. En cas de méconnaissance, l’entreprise subventionnée s’expose alors à la résolution du contrat pour inexécution, toute exécution forcée étant impossible au regard de l’atteinte qu’elle porterait à sa liberté de gestion. Enfin, la subvention n’est pas exactement une aide sans contrepartie, mais plutôt une aide sans contrepartie directe. Si son auteur recherche alors souvent une contrepartie indirecte de l’attribution de la subvention, il n’en retire parfois aucune. Cette alternative fait apparaître toute la spécificité de la subvention, puisqu’elle peut être consentie soit à titre gratuit soit à titre onéreux. En d’autres termes, la subvention est un acte neutre, d’où les nombreuses difficultés pratiques qu’elle suscite. Plus précisément, en tant que contrat neutre, la subvention ne trahit pas sa cause et il faut alors déterminer dans chaque cas si le but de son débiteur est intéressé ou désintéressé. Cette recherche est indispensable, car la subvention consentie à titre gratuit, notamment par une entreprise privée, entraîne une réaction du droit des sociétés – violation du principe de spécialité – du droit fiscal – acte anormal de gestion – et du droit pénal. La mise en évidence de telles limites à la liberté de subventionner les entreprises privées contribue alors à révéler l’identité civile et fiscale de l’acte neutreWhile the notion of subsidy is widely discussed within public law and financial science, private law remains relatively indifferent to this subject. This is particularly detrimental given that the concept of subsidies for and by private companies can only be imperfectly assessed via the classical analysis of these subjects where a subsidy is viewed as an unconditioned financial support. Studying subsidies to private companies thus enables us to assess the appropriateness of this classical analysis and to suggest a renewed understanding of subsidies on three aspects.Firstly, unlike in public law, a subsidy must be viewed as a unilateral contract, not a unilateral act. It is important indeed not to confuse the expression of consent by a legal entity, which results from a unilateral act, with the act of granting a subsidy, which is contractual in nature. A subsidy is also just a type of financial support. It is characterized by a direct wealth transfer from the grantor of the subsidy to its beneficiary, valued on the achievement of a specific goal. These two elements are essential as they differentiate a subsidy from other types of private companies’ support mechanisms (such as debt relief, loans, underpriced or overpriced transactions) and show that being goal-oriented does not commit the beneficiary to realizing the stated objective, rather it is the binding nature of a contract that enforces this obligation. In case of non-compliance, the subsidized entity will be subject to the contract’s termination clauses for being in default of its contractual obligations, a forced contractual compliance being not possible as it remains a management decision. Finally, a subsidy is not exactly an unconditioned financial support, rather it is a support without direct obligations. If its grantor often aims to obtain a direct benefit against the issuance of a subsidy, it often obtains nothing. This alternative reflects the specificity of a subsidy as it can be given for free or not. In other words, a subsidy is a neutral act which explains its numerous practical difficulties. More precisely, as a neutral contract, a subsidy does not express a specific reason, in each case it must thus be assessed if the issuer has a vested interest in the granting of the said subsidy. This research is of great interest, as a subsidy granted for free, in particular by a private enterprise, has consequences in terms of company law – breach of the “specialty” principle – tax law – customary managerial decisions – and criminal law. Showing the limits of the freedom to subsidize private companies contributes to reveal the civil and tax identity of a neutral act
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Berger, Robyn Stacey. "Transfer pricing considerations for intra-group services: a study of specific challenges which have caused disputes between taxpayers and tax authorities from a transfer pricing and international tax perspective." Thesis, 2016. http://hdl.handle.net/10539/19406.
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Stilwell, Karen. "Mediation of Canadian Tax Disputes." Thesis, 2014. http://hdl.handle.net/1807/44067.
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This paper evaluates mediation as a potential alternative strategy for resolving Canadian tax disputes with the Canada Revenue Agency (CRA). It examines the current notice of objection procedure for resolving tax disputes and reviews its challenges to achieve timeliness and high quality communication and information exchange with Canadian taxpayers. It examines mediation as an alternative dispute resolution strategy and surveys its potential benefits in the tax context. Drawing upon the experiences of the United States, United Kingdom, and Australia with tax mediation, this paper resurrects the idea, last seriously considered by the CRA in 1997, that mediation has the potential to address the deficiencies in the Canadian notice of objection process. Finally, this paper examines the constraints under which the Canada Revenue Agency operates and discusses the types of Canadian tax disputes that are, as a result, both well and ill-suited to resolution by mediation.
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Lin, kun-Chen, and 林坤鎮. "A Study of Tax Disputes in Corporate Liquidations." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/93129625049063348141.
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碩士輔仁大學
會計學系碩士班
95
When a corporation is to dissolve, to cancel or discontinue its registration as a judicial entity, except in the case of merger, spin-off or bankruptcy, it must also settle with its creditors and shareholders with respect to their interests and obligations. After such liquidation settlements have been performed in accordance with applicable laws, its status as a judicial person will then terminate. When a corporate is in the process of liquidation, its taxable obligation status does not cease to exist. Its potential tax liabilities may result in such issues as assumption of liability, protection of taxing authorities’ interests, and tax responsibilities of its liquidator. After the liquidation settlement, companies often consider themselves protected from further tax liabilities and base their claim on documents issued by court that has recorded the liquidation settlement. When tax authorities deny companies’ claims, it may give rise to a series of administrative disputes that would incur the efficiency loss of the society. This research paper focuses on some common controversial tax issues related to corporate liquidation and has organized them for discussion into four categories: (1) Determination of final liquidation status and tax liabilities of the liquidated company, (2) the tax responsibilities of liquidators, (3) protection of taxing authorities’ interests and, (4) income measurement with respect to distribution to shareholders of their residual interests. The thesis studies these issues from the positions of both liquidating companies and taxing agencies, analyzes them in light of court decisions and opinions of scholars and experts, and then presents insights and ideas to contribute to the creation of a harmonious and win-win result for both taxing authorities and taxpayers. The benefits from such a result include reduced disputes that means cost effectiveness for taxing agencies as well as protection of liquidating corporation's basic rights and interests. Based on the analyses, the thesis provides suggestions as follows: 1. How to improve the process of determination of finalized liquidations. （1）Enact laws requiring that the courts, in processing a liquidation completion application, consult with the taxing authority of the locality of taxpayer's residence. （2）The court-approved status of completed liquidation as recorded should be able to be relied upon in good faith. （3）Taxing authorities should have the liquidation applicant estimate its tax liability or refund status and will grant priority in verifying taxpayer's claim. 2. How to improve the handling of tax amount determined. （1）Add provisions to the Corporate Law that will discontinue the levying procedures with regard to a corporation in liquidation. （2）After the completion of liquidation, as accepted by the shareholder committee, the liquidators should have access to administrative recourse as persons of interests. 3. How to improve the determination of liquidator's liability for tax owed. （1）If liquidators cause the interest of taxing authorities to be jeopardized due to the way they carry out their duties in liquidation, they should be held liable for such damages caused. （2）The taxing agencies should notify the taxpayer to file its tax return within six month after submitting the liquidation case to court. If such return is not filed within certain deadline, liquidator shall be held liable for any taxes owed by the liquidating company. （3）The law shall require information sharing among different agencies and organizations for the purpose of ensuring that liquidators will perform their duties properly. 4. How to improve the protection of government's interest in taxes owed by liquidating companies. （1）Enact laws regarding restrictions on expatriation so that the current system will have applicable laws to function. （2）Accordingly, such laws should clearly provide as to the period during which the restricted persons can not leave the country and the examination procedures such persons are subject to. （3）The restriction provisions should apply to the principals as well as their representatives to prevent the use of nominal liquidators. （4）The qualifications to meet the requirements for removal of exit restrictions should have more alternatives. （5）Instead of restricting taxpayers from leaving the country, government can, by following the practice in the United States, protect its economic interest by way of accepting property as collaterals for taxes potentially owed. 5. How to improve the allocation of residual interests to shareholders. （1）When the residual interests are properties without having a established market price, their values should be determined by reference to Section 3, Article 32 of Standards for Determination of Income Tax of Profit-seeking Enterprises. （2）Amend a provision by the Ministry of Finance in 1965 with respect to the computation of income realized in liquidating distribution. Such income should equal the value of the residual properties received “less the amount originally contributed by the shareholder”, instead of “less the balance of corporate capital”.
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Juan, Yi-Chun, and 阮宜君. "A Study on The Disputes of Security Trading Income Tax Exemptions." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/15976982329454446661.
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碩士逢甲大學
經營管理碩士在職專班
93
As securities trading gain falls under capital gain, based on a fair taxation principle, taxing capital gain has gradually emerged as a consensus among world countries. The thesis first attempts to examine the taxation principle in the levy of taxes, and the theories behind taxing capital gain, and to sort out the timeline and relevant legal guideline pertaining to the levying or suspending of the securities trading income tax in Taiwan, and understand regulations about the levy of securities trading gain tax in world countries, intended as references for Taiwan’s drafting and promulgating securities trading income tax policy in the future. The thesis then moves to analyze disputes in taxation levying arisen from the suspension of the securities trading income tax levying in conjunction with relevant interpretation ordinances, including disputes surrounding income derived from the liquidation of marketable securities, cost and expenditure reconciliatory principle, taxing of interest in bond transactions, as well as disputes pertaining to circumventing the tax burden through the suspended securities trading income tax, all of which are beckoning for in-depth examination, before the thesis moves on to conclude a comprehensive overview in recapping the core issues surrounding various disputed subjects and some of the deficiency in the current laws, together with tangible recommendations and direction of improvements presented. Furthermore, of the foresaid taxation disputes, as the interpretations from tax collection agency and the administrative court have all been backed by excerpted substance over form doctrine as the basis of tax levying, the thesis moves to continue examining the significance, substance and importance of substance over form doctrine, and analyzing some of the cautions and overall recapitulation when the tax collection agency is implementing substance over form doctrine. Lastly, the thesis reckons the levying of the securities trading income tax as, -Befitting government fiscal revenue and the fair taxation principle. -That in terms of the validation data, the market’s trading scenarios are less prone to any ominous shift or decline following the levy of the securities trading income tax. -That following the suspension on the levying of the securities trading income tax, which presents a tax free margin to the taxpayers to seek various tax-sheltering planning that may poise to disrupt the taxation system, the litigation cases arisen as a result of which may cost the tax collection agency and the taxpayer an enormous sum of litigating costs. That the levying of the securities trading income tax helps to resolve the issue of taxing employee share bonus granting, the issue of taxing technical share granting, the issue of taxing employee share pledging, and the issue of taxing by the prevailing share cost, hence making it justifiable that the tax levying shall be resumed. In addition, the promulgation and amendment of relevant taxation laws and interpretation ordinances need to be timely and concise, in that any deficiency in the legal stipulations or relevant laws and regulations should call for immediate and voluntary review in order to curb tax revenue loss and to help maintain a rational taxation scheme, a swell as ensuring that the tax collection agency be able to uphold the very essence of a fair taxation levying.
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Chen, Ching-chung, and 陳敬中. "Practical Disputes over Levying the Special Sales Tax on Real Estates." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/06542280658275524671.
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碩士國立高雄大學
法律學系碩士班
102
In Taiwan, real estate taxes are levied based on the announced values of lands as regularly appraised by governmental agencies, announced current values and appraised current house values. However, these appraised values have always been lower than the real market values, resulting in long-term low real estate taxes actually levied. Compounded by the traditional mindset among Taiwanese people that land means wealth, real estate has been one of the favorite targets for investors. The relatively lower interest rates and excess liquidity in recent years have further heated up real estate trade. With most of the real estate buyers aiming to make quick money through real estate transactions, real estate prices have been soaring. Compounded by the flat or even declining average real pay level, the general public has weaker house affordability. To suppress the unreasonable soaring house prices and to improve the unjust real estate tax system, the Taiwanese government has formulated the Specifically Selected Goods and Services Tax Act, aiming to levy a special sales tax on real estate resold in a short period of time. However, to protect people’s right to real estate transfers under reasonable, normal or involuntary situations, an escape clause is set up to exempt short-term real estate transfers from such a tax under these conditions. Nevertheless, the dozens of articles of the Specifically Selected Goods and Services Tax Act are unable to regulate the diverse ways of owning, using or transferring real estate. As a result, since the Act went into effect, many practical disputes have emerged, including the calculation of holding periods, the non-refundable special sales tax over an agreed termination of a purchase and sales contract, or the determination of legal imperatives regarding the exemption for self-use residences from the tax, as regulated in Paragraphs 1 and 2 of Article 5. Despite the fact that the competent authority has produced explanations for relevant cases and provided them for the public and subordinate agencies as a basis for compliance and ratification, some of the explanations are contrary to people’s sense of the laws, or are suspected of transcending the minimum protection of people’s property rights as granted by the Constitution. Given that taxation is the deepest intervention in regard to people’s property rights, law makers and tax colleting agencies must not explain or enforce the regulation in such a way that it transcends the basic protection of people’s property rights as granted by the Constitution; nor should it transcend the legal principles of land taxes. Based on the limitations and principles imposed by the Constitution on land taxation, from the basic legal principles related to land taxes, and with other similar tax systems and regulations as reference, this thesis aims to clarify whether or not the Specifically Selected Goods and Services Tax Act goes against the fundamental legal principles of taxation laws, and to find out if the tax collecting agencies have in practice reasonably solved relevant disputes. It is expected that suggestions generated from the results will serve as a reference for the handling of relevant disputes or future amendments of the Act.
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"Three essays on operations management problems under financial/tax consideration." 2015. http://repository.lib.cuhk.edu.hk/en/item/cuhk-1292103.
Full textAbstract:
Xue, Jiye.Thesis Ph.D. Chinese University of Hong Kong 2015.
Includes bibliographical references (leaves 135-143).
Abstracts also in Chinese.
Title from PDF title page (viewed on 21, December, 2016).
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HUANG, SHIOU-YI, and 黃修怡. "Study on Disputes over the Individual House and Land Transactions Income Tax." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/7h2hts.
Full textAbstract:
碩士國立高雄大學
法律學系碩士班
106
Following the global financial meltdown in 2008, countries worldwide began to adopt low interest rates, while two of the world’s biggest economies, the United States and the European Union, also resorted to quantitative easing, generating enormous capital inflows into the market. With low property transaction taxes, Taiwan’s real estate market attracted large speculative funds, resulting in steep hikes in home prices that most salaried families could no longer afford. Taiwan housing justice has become a major public concern in recent years. In order to cease the social complain, Taiwan Central Government tried to keep down the price level of the domestic real estate market from further rising. Firstly, by the end of 2011 the Minister of Finance initiated the Luxury Tax policy. After that, the Central Bank promoted a series policy to restrict the mortgage coverage through credit control. Later on, the Minister of Finance brought out the tax policy of luxury residence building to attack those of house investors. However, this series of policies to intervene the domestic real estate market could only achieve the quantity control, but are unable to prevent price level of the real estate market from further rising. In response to public discontent with soaring home prices, the Legislative Yuan passed the Individual House and Land Transactions Income Tax Act, some draft amendments, The Specifically Selected Goods and Services Tax Act, Article 6-1 draft amendments on June 5, 2015, and on the 24th in the same month the president promulgated these laws coming into force since January 1, 2016. In this amending, abandoning the old system based on the principle of tax collecting efficiency, the provision of fiction price to calculate Income Tax and changed to impose from the transaction of housing and land which based on market price. It is the most significant change in recent years in the history of the tax system. With introduce the real estate tax system of Taiwan, Hong Kong, Singapore, Japan and China, understand relevant regulations of real estate tax system in these countries and compare their similarities and differences, as a reference for the future amendment of the real estate tax system. The background, regulations, and legal nature of the Individual House and Land Transactions Income Tax Act are described in order to fully understand the entire real estate tax system and the Individual House and Land Transactions Income Tax. Given that taxation is the deepest intervention in regard to people's property rights, law makers and tax colleting agencies must not explain or enforce the regulation in such a way that transcends the basic protection of people’s property rights as granted by the Constitution; nor should it transcend the legal principles of taxes. Based on the limitations and principles imposed by the Constitution on tax systems, and the basic legal principles related to tax as reference, this thesis aims to clarify whether or not the Individual House and Land Transactions Income Tax Act and the disputes over relevant regulations goes against the limitations and principles imposed by the Constitution on tax systems, and the fundamental legal principles of tax laws. It is expected that suggestions generated from the results will serve as a reference for the handling of relevant disputes or future amendments of the Act.
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SHYU, FEI-RU, and 徐斐如. "Disputes arising from the documents subject to the levy of stamp tax." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/w39m35.
Full textAbstract:
碩士國立中正大學
財經法律學系碩士在職專班
107
Since the implementation of the Stamp Tax Act in 1934, it has been amended many times. The Legislative Yuan and experts and scholars have repeatedly discussed the retention or abolition of stamp duty, but it has not been conclusive because stamp tax is very important for local finance. However, the taxpayers disputes over the stamp tax collection, such as scope of taxation, tax rate or tax amount, double taxation, and determining taxable documents, must be reviewed by the competent authority. This study aims to discuss the taxpayer’s dispute over Article 5 of the Stamp Tax Act, On May 21, 2019, industry and commercial industry groups suggested that the Ministry of Finance should abolish the stamp tax. The Ministry of Finance said that stamp tax according to Act Governing the Allocation of Government Revenues and Expenditures, it is a local tax, which is one of the important sources of local taxation. If the stamp tax is to be abolished, the Ministry of Finance must discuss with the local government, carefully study and find alternative sources of tax. For many years, stamp tax has contributed a considerable amount to the local tax revenue, so neither the central or local government can easily abolish it. Therefore, assuming that the retention of stamp tax is the current consensus, this article will explore the possibility of its revision and retention.
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Tsen, A.-Zhu, and 曾阿珠. "A Study on the Disputes of the Personal Income Tax Deductions in R.O.C." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/55793787321907790197.
Full text
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Chan, Chen Chieh, and 詹鈞傑. "Pricing Convertible Bond under the Consideration of Tax Benefit and Bankruptcy Cost." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/63368784793538982571.
Full textAbstract:
碩士國立交通大學
財務金融研究所
99
This thesis develop a method to price convertible bond under the considerations of effects of tax benefit and bankruptcy cost. To maximize the values of convertible bonds, the bond holders will convert the optimal ratio of convertible bond in order to maximize their benefits. On the other hand, when the company faces bankruptcy, the convertible bond holder will convert bonds into stock to prevent the lost due to liquidation cost. This effect is not considered in previous literature, says Hung & Wang(2002) and Chambers & Lu(2007). We use the CRR tree to model the asset value’s process with the assumption of constant interest rate. Then, we evaluate the initial convertible bond price by backward induction. Finally, we price the convertible bond issued by Lucent company in 1997 based on our model, and analyze our results.
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Huang, Hong-Hsiang, and 黃泓翔. "Inventory Management of Multi-Echelon Supply Chain with Consideration of Carbon Tax." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/rw8h5c.
Full textAbstract:
碩士國立交通大學
運輸與物流管理學系
102
Carbon tax is an important tool for governments to combat global warming and achieve green economy. The policy reflects carbon dioxide emissions from the use of energy and internalization of external costs by the taxation mechanism, and prompts the sources of emissions reductions. In current industry, the product life cycle becomes shorter and market becomes more competitive. Except for increasing customer satisfaction and reducing inventory, reducing carbon emission has already become an important issue in multi-echelon supply chain management. As a result, this paper derives three EOQ/EPQ inventory management models, respectively the carbon tax, carbon emissions permissions and progressive taxation. Not only do we explore effective tax rate, but we also set model assumptions to calculate the average total cost, order/production quantity, profit, carbon emissions per period and the average total cost, profit, carbon emissions per product, the above three tax policies, and further do comparative analysis. Therefore, this study also respectively compares the cost, order/production quantity, profit and carbon emissions in the EOQ inventory management model and EPQ inventory management model applied to a carbon tax. Finally, through further analysis of economic efficiency and environmental effectiveness, our study result can be a reference in the planning of the greenhouse gas reduction policy. Based on the characteristics of each tax system for financial planning, enterprises should adopt different business strategies to enhance their international competitiveness.
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LIN, Bow-Chung, and 林寶全. "The Implementation and Practical Disputes of Specifically Selected Goods and Services Tax on Real Estate." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/z9qxe7.
Full textAbstract:
碩士輔仁大學
法律學系碩士在職專班
103
In order to rein in the housing market, balance domestic social concerns and achieve tax justice, the Specifically Selected Goods and Services Tax Act was promulgated on 4th May, 2011 to levy a tax on short-term transactions of real estate and on certain specifically selected goods and services, and was implemented on 1st June, 2011. There are many doubts and disputes on implementation and audit of short-term speculation of real estate. The contents focused on the implementation and practical disputes, analyzing the effect and influences of Specifically Selected Goods and Services Tax on Real Estate by collecting data of government and private organization of investigation and statistics. Under the subject of discussing audit issues ,it divided into two parts of taxing authority’s opinions and examination of General Principles of Law. On one hand, to understand its goal is to exert restraints on short-term speculation of real estate,or short-term transactions of real estate. On the other hand, to quote General Principles of Law,such as the Limitation of Property Rights, the Principle of Taxable Capasity, the Principle of Proportionality and the comment of native or foreign savants, to exam and review the Constitutionality of Specifically Selected Goods and Services Tax on Real Estate. The Author expects that the contents about the implementation and practical disputes will change the public misunderstanding to the Act on real estate and make proper recommendations and references for Taxation Bureau explanation in future.
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Xu, Pian-Yi, and 徐平一. "A study of taxation on non-registered buildings’ ownership transfer – Focusing on deed tax disputes." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/18369175800051278415.
Full textAbstract:
碩士國立高雄應用科技大學
財富與稅務管理系碩士在職專班
105
In accordance with the Civil Code, immovable property is land and things which are constantly affixed thereto. In other words, land and building (in the narrowest sense, a thing which is constantly affixed thereto or called house) are two kinds of immovable properties, each of which has independent nature and independent ownership. In order to ensure one’s property right, the owner of a building, upon completion of its construction, usually applies for the first time registration of ownership, or the so-called preserved registration, of the building with the registration authority. However, some owners choose not to apply for registration. The reason for this is that over whether preserved registration of a house should be made in Taiwan, under the current system, besides adoption of the way of arbitrary registration, the owner should obtain Building Use Permit in accordance with the laws; otherwise he/she could not submit application for registration of ownership. Therefore, in actual practice, houses are divided into two types, registered and unregistered. Moreover, in the process of ownership change of an immovable property, according to the related tax laws, the taxpayer should firstly pay to the local tax authority the land tax and house tax for the possession period, as well as land value-added tax and deed tax upon transfer of ownership; otherwise he/she cannot apply for registration of ownership of the immovable property. As for payment of deed tax, in accordance with Article 2 and the first paragraph of Article 16 of Deed Tax Act, the person acquiring ownership by virtue of possession shall report and pay a deed tax within thirty days from the conclusion of the contract for sale. These provisions are undoubtedly applicable to the houses with ownership transfer registered. Nevertheless, for the unregistered houses, ownership change of immovable properties adopts the system of registration validity doctrine in Taiwan. If the owner of an unregistered building, upon completion of its construction, does not apply for registration with the registration management authority, or could not apply for preserved registration for violation of the related construction laws, then even if the owner sells an apartment to a buyer and the two parties have signed a contract of purchase and sale, the buyer, simply because of no registration and illegal nature of the building from the very beginning, is unable to register acquisition of ownership and become a legal owner of the apartment. Hence, it is worthwhile to explore in the paper whether the buyer of an unregistered building, under the existing deed tax imposition system, is still obliged to report and pay a deed tax in accordance with the law.
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Huang, Yi-Jen, and 黃薏蓁. "Optimization of Global Production Allocation of Notebook Computers with Consideration of Cost and Carbon Tax." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/48458799074155365370.
Full textAbstract:
碩士中原大學
工業與系統工程研究所
101
The global warming issues have brought lots of attentions by the governments and consumers recently, which results in the concerns of enterprises by studying the effects of manufacturing processes and transportation on the environment. Nowadays most countries do not tax carbon emissions generated by manufacturing processes and transportation of products; however, once it happens, it will increase the product cost and change global production allocation. This study develops an optimal global production allocation model for a notebook computer manufacturer with and without consideration of carbon tax, which includes production cost, transportation cost, and carbon tax induced by their carbon emissions. In this study, we assume that the target customers located in American, European, and Asian continents to explore their production allocation of component manufacturers, product assemblers, and distribution centers in the supply chain network. This study constructs a multi-objective mixed integer programming mathematical model for three scenarios of considering cost and carbon tax for the notebook computer supply chain, namely, without carbon tax, with global unified carbon tax and with global independent carbon tax in order to discuss and compare the optimal solutions with their production allocations. We believe that the result of this study can be served as a reference for those governments and enterprises to execute carbon tax for global production allocation.
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CHEN, YI-ZHEN, and 陳義振. "Lease or buy:a discussion of decision model in consideration of accounting principles bulletins, tax rules and inflation." Thesis, 1988. http://ndltd.ncl.edu.tw/handle/49004653984901192380.
Full text
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Botha, Hendrika Magdalena. "Interpreting the term enterprise for South African value-added tax purposes / Hendrika Magdalena Botha." Thesis, 2015. http://hdl.handle.net/10394/14253.
Full textAbstract:
Value-added tax (VAT) was introduced in South Africa in 1991 by the Value-Added Tax Act (89 of 1991) (the VAT Act). The South African VAT system is a destination-based, consumption-type VAT and is levied on goods or services consumed in South Africa. The definition of enterprise is an important definition in the VAT Act and it sets out the persons, activities and supplies that are to be included in the VAT base. It is compulsory for a person that conducts an enterprise in South Africa to register for VAT if the threshold set for taxable supplies is exceeded. There are interpretational problems and uncertainties in respect of the definition of “enterprise” and when an enterprise is conducted in South Africa or partly in South Africa.
The purpose of this research study was to interpret the term enterprise for South African VAT purposes, to identify interpretational challenges and uncertainties and to suggest what must be addressed through guidance and interpretation by the South African Revenue Service (SARS) to provide more clarity. The research methodology followed to achieve the set objectives was normative research which is a form of legal research, specifically doctrinal. The requirements in terms of the VAT Act for levying of VAT, registration for VAT and the conducting of an enterprise in South Africa were explored and interpretational challenges and uncertainties were identified. The requirements for levying of and registration for VAT/ GST, in New Zealand, in terms of information supplied by the EU and guidance supplied in respect thereof by the OECD were analysed and discussed. The information obtained was used to establish how the interpretational problems and uncertainties that were identified are dealt with in New Zealand and in terms of the information and guidance from the EU and the OECD.
The interpretational challenges and uncertainties identified include the reference in the definition of enterprise in Section 1(1) of the VAT Act to activities that must be conducted continuously or regularly in South Africa or partly in South Africa. Uncertainty as to the interpretation of the term “utilised or consumed in the Republic” also exists. Guidance in respect of these interpretational problems and uncertainties is necessary to enable suppliers and consumers to determine with certainty if a person is obliged to register for and levy VAT on supplies made in South Africa.MCom (South African and International Tax) ,North-West University, Potchefstroom Campus, 2015
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Pretorius, Danielle Mari. "An analysis of the factors that influence the South African VAT treatment of corporate social responsibility expenditure / Danielle Mari Pretorius." Thesis, 2014. http://hdl.handle.net/10394/11945.
Full textAbstract:
Corporate Social Responsibility (“CSR”) as a business approach and corporate
strategy has recently been added to the agenda of big and small businesses. The
Johannesburg Stock Exchange Limited (“JSE”) requires of listed companies to
disclose in their annual financial statements whether they have complied with King III
(2009) or to explain as to why they have not. King III (2009) lays down the principle
that a company is not only a profit making institution, but should also be a responsible
citizen of the country. Companies are therefore moving toward becoming corporate
citizens. Corporate citizenship is about integrating corporate responsibility into core
business strategies, while at the same time adding value to shareholders and
stakeholders. These corporate citizens are expending more and more money on their
CSR objectives in the form of CSR expenditure.
The purpose of this research study is to provide an analysis of the factors that
influence the South African value-added tax (“VAT”) treatment of CSR expenditure.
In general, the principles in the Warner Lambert (2003) case can be applied to such
expenditure under the Value-Added Tax Act (89 of 1991) (“VAT Act”), in the sense
that the expense being incurred for income tax purposes in the production of income
will normally also be incurred “in the course or furtherance of an enterprise” for VAT
purposes.
The methodology used to meet the set objectives was that of legal interpretative
research, specifically doctrinal. It was used to identify how the income tax and VAT
legislation is applied on overhead expenditure, specifically CSR expenditure. The
principles in the South African VAT legislation, specifically relating to the input tax
deduction, were compared to the international VAT system to determine whether
principles are similar and foreign judgements therefore reliable. A critical analysis
was thereafter performed on South African and international case law, specifically
European Court Judgements (“ECJ”) judgements, relating to the deductibility of input
tax.
The findings are that CSR expenditure may be seen as an overhead cost to a business
and furthermore as a tool with which financial benefits can be created for a company
if utilised correctly. It was determined that the factors that influence the South African VAT treatment of CSR expenditure were whether a supply made for no consideration,
specifically CSR expenditure, was made in the course or furtherance of an enterprise
and whether the CSR expenditure incurred could be proven to have a direct or
immediate link to the making of taxable supplies in the course or furtherance of the
vendor’s enterprise.MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014
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Deng, Po-Tsung, and 鄧博聰. "A Study of Effectiveness for Meeting to Resolve Disputes in Taxation Case in Profit-seeking Enterprise Income Tax and Administrative Contract." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/07631095235269235116.
Full textAbstract:
碩士逢甲大學
財稅所
99
During the assessment period of revenue, the revenue service office may always need to verify the relevant incomes and loss of cost through audit. After the audit of incomes and loss of cost, the undertaker of revenue service office may hold a meeting to resolve disputes in taxation case in order to understand relevant trading facts and regulations. The purpose of meeting held by the revenue service office is to understand the legal rules of each other, solicit the tax liability and smooth the quantity of administrative litigation after the meeting between the undertaker and corresponding auditor unit. However, the meeting used by the revenue service office currently, it always causes a dissatisfaction toward the revenue service office and the purpose of smoothing the quantity of administrative litigation is even hard to solve. In accordance with relevant researches, the part of “meeting to resolve disputes in taxation case” that is criticized by the academic circle for a long term is the problem of its position of the illegality. However, we probe such question and clarify relevant facts based on the viewpoints of all experts to see if that problem is the practical problem of current “meeting to resolve disputes in taxation case”.
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Lin, Yi-Chun, and 林怡君. "An optimal ordering and re-manufacturing strategy under consideration of carbon tax and circular economy reverse logistics for recycled products." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/pa3wdr.
Full textAbstract:
碩士國立屏東科技大學
工業管理系所
106
Owing to the increasing environmental awareness, firms are pursuing means in compliance with emerging related regulations. This study aims at resource recycling regarding to circular economy between sellers and buyers in case of deciding new products and recycled products as a part of raw material for remanufacturing. The decision of recycled products may reduce production costs and carbon emissions, and achieve the goal of recycling economy as well. Regarding to the factors of carbon taxation and product recycling, two optimal ordering and remanufacturing production strategies with algorithms for solving the problem are formulated and numerical examples are also given followed by sensitivity analysis for critical parameters. Conveniently, a simple interface system is designed to real-time make decisions for users.
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Huang, Ting-Chieh, and 黃鼎傑. "Development of Recycling and Re-manufacturing Model for Multiple Products, Periods, and Qualities with Consideration of Planned Obsolescence and Carbon Tax." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/s7vd63.
Full textAbstract:
碩士中原大學
工業與系統工程研究所
106
Recently, the ownership of mobile phones has grown significantly, and almost everyone has one. There were approximately 7.36 million mobile phones sold in Taiwan in 2017. Along with this large amount of new mobile phone sales, the number of the unrecovered used mobile-phones is also increasing as well. These unrecovered mobile phones lead to increasing waste of resources and environmental pollution. According to the global refurbishment in 2015, the sales of the refurbished mobile phones generated approximately $11 billion. This shows how big the potential revenue of the refurbished phone market is. To increase the sales of their new phones, Apple has devised a planned obsolescence strategy on their product lineup, such as the iPhone 6, iPhone 6s, iPhone 7, etc., to shorten the product lifecycle. By shortening the product''s lifecycle, consumers are forced to switch their used phones into new phones every two years. As a result, this strategy has increased the number of used mobile phones and the unrecovered mobile phones in the reverse logistics system. Previous literature has studied the product design and product type in the planned obsolescence strategy. However, there were no past literature about planned obsolescence in reverse logistics found, hence the motivation of this study to explore this field. This study adopts a mobile phone recycling system in Taiwan and uses iPhone sales in theTaiwanese market data as a case study. The developed model considers a multi-period, multi-product, and multiple qualities of the returned product reverse logistics model with the refurbished market and environmental considerations. The model analyzes the decisions of the third-party (returned-product) collector, theremanufacturer, and the recycler players, to maximize their profit as an integrated system under various carbon tax scenarios. Results show that the duration of the planned obsolescence strategy affects the profitability of the reverse logistics system. The reverse logistics profit is mostly affected by the third-party collector’s decisions. In terms of the environmental policy, the current carbon tax value (from the Ministry of Economy) did not affect the profit and emission of the reverse logistics system significantly. The highest carbon tax revenue that was earned by the government happened when the tax was at 200 yuan per kilogram of emitted carbon dioxide.
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Vermeulen, André. "The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962." Diss., 2015. http://hdl.handle.net/2263/46013.
Full textAbstract:
The tax treatment of contingent liabilities assumed by a purchaser as part settlement of the purchase price for the acquisition of a business as a going concern has at the best of times been a contentious issue. During December 2013, SARS released a Discussion Document in which it set out its views in respect of the tax treatment of both the seller and the purchaser, where contingent liabilities are assumed as part settlement of the purchase consideration to be paid by the purchaser. The Discussion Document introduced two concepts in respect of contingent liabilities which are currently not recognised in South African tax law i.e. an embedded contingent liability and a free-standing contingent liability.
These concepts were derived from the judgment delivered by the Supreme Court of Canada in the matter of Daishowa-Marubeni International Ltd v Canada, wherein the court found that the reforestation obligation attaching to a forest tenure is a future cost embedded in the forest tenure and as such cannot be assumed as a separate liability by a purchaser, but in fact, reduces the value of the forest tenure to which it relates i.e. the reforestation obligation is embedded in the forest tenure.
In the same manner that the holder of a forest tenure in Canada is obligated to conduct reforestation activities in order to rehabilitate the land from which it had cut timber, the holder of a mining right in South Africa is obligated to rehabilitate the land on which it conducted its mining activities. The question that arises in this regard, is whether or not the mining rehabilitation obligation attaching to a mining right is, similarly to the reforestation obligation attaching to a forest tenure, so inextricably linked to the mining right that it becomes embedded in the mining right and as such reduces the value of the mining right.
Should this be the case, the assumption of the mining rehabilitation obligation attaching to a mining right by a purchaser, when acquiring mining property and capital assets as part of a going concern, will not constitute consideration given for that property by the purchaser. This will in turn affect the application of section 37 of the Income Tax Act which determines the deemed capital expenditure incurred by the purchaser upon acquisition of the capital assets which will have an impact on the mining capital expenditure allowance the purchaser can claim in terms of section 15(a), read with section 36 of the Income Tax Act.
The purpose of this paper is to determine whether the concept of an embedded liability applies in a South African mining tax context and will consider the specific provisions contained in the Income Tax Act which deal with the taxation of mining companies, the nature of a mining right as opposed to that of a forest tenure, the factors impacting the value of a mining right as well as the application of the reasoning used and principles established in Daishowa-Marubeni International Ltd v Canada to a mining right and its corresponding mining rehabilitation obligation.Mini-dissertation (LLM)--University of Pretoria, 2015.
tm2015
Mercantile Law
LLM
Unrestricted
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Liu, Jia-ming, and 劉佳銘. "Research on the Greenhouse Gas Mitigation Act in the Perspective of Climate Change - Discussion on the Carbon Tax Disputes of Central and Local Governments in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/859d3g.
Full textAbstract:
碩士逢甲大學
財經法律研究所
103
The climate change has posed a great danger to the human beings and species in the world. Thus, climate change has become an ever more important issue in the world since the first "United Nation Conference on the Human Environment" was set up in 1972. The United Nations through the "United Nations Framework convention on climate change" in 1992 and the "Kyoto Protocol" in 1997 in response to the impact of global climate change. The promotion of relevant policies and regulations in Taiwan resulted from climate change and international trends. Furthermore, the "Energy and Environment four regulations" will be promoted by the central government and the "Carbon Tax" will be imposed by the the Local self-government. Therefore, it produces the conflict of the authority between the central government and the local government. This research is about the development of "Energy and Environment four regulations " and the "Carbon Tax" of rural local self-government. And the current legislative plight of both above will be compared further in this project. On the other hand, this project also discuss the legal nature of the carbon tax will be imposed by the rural local government and the right of the government to impose the carbon tax. Finally, this study will provide the recommendations of policy and legislation for the future development.
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Huang, Shao-Kang, and 黃紹綱. "Study of Contract Models in Energy Service Industry through Consideration of Carbon Tax---A Case Study of Employing LED Street Lights in an Isolated Island." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/3mmbrj.
Full textAbstract:
碩士國立臺灣大學
工業工程學研究所
103
Many countries start focusing on issues of environmental protection and climate change in recent years. In the meanwhile, the energy prices began to increase substantially which causes heavy burdens for countries including Taiwan who are lack of natural resources. Green energy thus becomes important. However, before the green energy can be used thoroughly, governments usually set up policies in advance for energy conservation and carbon deduction. In response to this situation, the energy service company (ESCO) has been developed for the purpose of improving energy waste for enterprises or governments. Projects are conducted according to energy savings performance contracts (ESPC) by which the future energy saving can be used to pay back the installation cost of energy efficiency systems through the technical support of ESCOs. How to choose a proper type of contract according to real circumstances of users is a critical issue. In the present research, analyses are carried out based on two commonly applied energy saving contracts named ‘shared savings contract’ and ‘guaranteed savings contract’. Carbon tax is taken into consideration in particular to investigate its influence on the contract. As the cost of power generation on off-shore islands is higher than that of Taiwan itself, and the scope of off-shore islands is also relative small. It would be reasonable to launch energy saving programs for initial experiments. Beside, in order to respond to the government’s project to replace traditional mercury-containing streetlights with LED streetlights, this thesis takes the replacing mercury-containing streetlights with LED streetlights on one of Taiwan’s off-shore island as an example. We first consider the cost and profit of construction, operation, maintenance of LED streetlights, and carbon trading, carbon tax, government’s grant-in-aid and other factors. Secondly, we analyze two kinds of performance contracts described above respectively to realize their payback periods and returns on investment. And then, we consider the perspective of ESCO, energy consumer, and government, respectively, to find out the appropriate energy saving business model and policies which benefit for each of themselves.
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Nekovář, Jiří. "Trendy úpravy převodních cen ve vybraných zemích Evropy a jejich aplikace v České republice." Doctoral thesis, 2018. http://www.nusl.cz/ntk/nusl-373098.
Full textAbstract:
/ Résumé / Zusammenfassung Transfer pricing is currently a very relevant topic. Tax administrations are focusing on unveiling and penalizing tax evasion and in author's opinion also on prevention and reduction of tax optimization using intragroup transactions with price designed to minimize taxation. The volume of tax base and tax adjustments by tax administrations multiplied in recent years without significant changes in relevant legislation and that raises a question whether this change is not contrary to the principle of legality use of powers conferred by public law. This thesis analyzes reasons for these changes, which are connected to significant increase in number of group cross border transactions. In European context the increase is partially result of intensive economic integration of member states. Second important aspect leading to the relevance of this topic is the intensity public perception of this issue which to large extent eliminates the difference between tax avoidance and illegal tax evasion. The thesis generally focuses on transfer pricing in European context created by the activities of OECD reflected by EU legislation. The analysis shows that the OECD document on the issue are very beneficial instruments and their use is in many cases unified by the EU, which analyzes the...
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Scholtz, Ricardo Christian. "A critical evaluation of the VAT treatment of transactions commonly undertaken by a partnership." Thesis, 2019. http://hdl.handle.net/10500/25988.
Full textAbstract:
In this dissertation, I critically evaluate the VAT treatment of common partnership transactions that are encountered during the life of a partnership. Of great significance, is that at common law a partnership is not regarded as a person, but for VAT purposes it is treated as a separate person. This creates a strong dichotomy between the general legal nature, and the VAT character of a partnership transaction. The partnership and the VAT law dichotomy, is an important theme that runs through most of the thesis. Only once I have established the nature of the transaction for VAT purposes – whether in keeping with or differing from the common law – do I apply the relevant provisions of the VAT Act to determine the VAT implications of the transaction. An important general principle is that what is supplied or acquired by the body of persons who make up the partnership, within the course and scope of its common purpose, is for VAT purposes, supplied or acquired by the partnership as a separate person.
I conclude that there are difficulties and uncertainties regarding the application of the provisions of the VAT Act to various partnership transactions. For the sake of certainty and simplicity, I propose amendments to the current provisions that are relevant to partnership transactions, and also propose additional provisions. The proposed amendments seek to align with the purpose of the VAT Act and the principles upon which it is based, and also to adhere to internationally accepted principles for a sound VAT system. I also pinpoint those aspects of the VAT Act that can be clarified by the SARS in an interpretation statement.
I further identify issues that require more research, eg issues arising from a partnership’s participation in cross-border trade.Mercantile Law
LL. D.