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Relevant bibliographies by topics / Corporate income taxation / Dissertations / Theses

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Dissertations / Theses on the topic 'Corporate income taxation'

Author: Grafiati

Published: 4 June 2021

Last updated: 11 February 2022

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1

Huang, Zhanyi. "Corporate tax and income taxation : implications for China." Thesis, University of Exeter, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.434356.

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2

Zagler, Martin, and Cristiana Zanzottera. "Corporate income taxation uncertainty and foreign direct investment." WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3767/1/2012_07_Zagler_Zanzottera.pdf.

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This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negative impact on foreign direct investment. Interacting the statutory corporate income tax rate with measures of lega

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3

Dwenger, Nadja [Verfasser]. "Corporate income taxation and firms' investment and financing decisions / Nadja Dwenger." Berlin : Freie Universität Berlin, 2010. http://d-nb.info/1024054799/34.

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4

Öberg, Ann. "Essays on capital income taxation in the corporate and housing sectors /." Uppsala : Dept. of Economics [Nationalekonomiska institutionen], Univ, 2003. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-3379.

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5

Letsche, Thomas [Verfasser], and Georg [Akademischer Betreuer] Wamser. "Essays on Corporate Income Taxation and Firm Behavior / Thomas Letsche ; Betreuer: Georg Wamser." Tübingen : Universitätsbibliothek Tübingen, 2019. http://d-nb.info/1180382870/34.

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6

Jin, Zhe. "The legal environment of corporate income taxation for FDI in China : policy, changes, risks." Thesis, University of British Columbia, 2007. http://hdl.handle.net/2429/32138.

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Foreign direct investment (FDI) was unknown to Chinese people before the opening policy in 1979, but since then China's economy has been surging ahead in the past twenty eight years. As one aspect of the FDI policy, I focused on the corporate taxation field to be my research interest, and the topic of my thesis. In the thesis, the reader will learn how FDI developed in China and degree of FDI development. Also, I provide the reader with China's tax system and policy-oriented in as much detail as possible, most of which is the tax incentive policy towards the FDI in China. However, the policie

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7

Hu, Zhenhua. "Two essays on corporate income taxes and organizational forms in the United States." Diss., Available online, Georgia Institute of Technology, 2006, 2006. http://etd.gatech.edu/theses/available/etd-01122006-165007/.

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Thesis (Ph. D.)--Public Policy, Georgia Institute of Technology, 2006.<br>Gregory B. Lewis, Committee Chair ; Douglas Noonan, Committee Member ; Sally Wallace, Committee Member ; Michael Rushton, Committee Member ; Bruce Seaman, Committee Member.

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8

Correia, Miguel G. "Taxation of corporate groups under a corporation income tax : an interdisciplinary and comparative tax law analysis." Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/2786/.

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Corporate groups are notoriously difficult to tax. At the moment it is not clear whether corporate groups should be approached as single taxable entities, or whether a separate tax existence should be attributed to corporate group members. The current ambiguity generates a substantial deadweight loss. This study determines what may be the best approach to tax corporate groups, once the perspectives of government and corporate groups are taken into account. The study adopts an interdisciplinary approach, whereby elements, such as market imperfections, the economic, legal and functional nature o

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9

Hansen, Ida, and Viktoria Lin. "China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1140.

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<p>China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain.</p><p>Under the old income tax regime, corporations on the Chinese market were taxed under two different systems, one for domestic enterprises and one for foreign invested enterprises and foreign enterprises. With the new Corporate Income Tax Law, these t

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10

Ayotte, Mathieu. "Income taxation, financial innovation, investment and corporate capital structure decisions in efficient, incomplete and imperfect capital markets : a study of US publicly-traded debt-equity hybrid securities." Thesis, University of Cambridge, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.621563.

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11

Liesegang, Caterina [Verfasser], Marco [Akademischer Betreuer] Runkel, Marco [Gutachter] Runkel, and Thomas [Gutachter] Eichner. "Reforming multinational corporate income taxation in the European Union : the transition from separate accounting to formula apportionment from a tax competition perspective / Caterina Liesegang ; Gutachter: Marco Runkel, Thomas Eichner ; Betreuer: Marco Runkel." Berlin : Technische Universität Berlin, 2017. http://d-nb.info/1156272939/34.

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12

Bellak, Christian, Markus Leibrecht, and Roman Römisch. "New evidence on the tax burden of MNC activities in Central- and East-European new member states." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2005. http://epub.wu.ac.at/1120/1/document.pdf.

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Company-taxation policies in the Central and East European New Member States (CEE-NMS) have been frequently characterised as tax-cutting strategies in order to attract Foreign Direct Investment (FDI). On the basis of a survey of six empirical studies a median value of the tax-rate elasticities of FDI of -0.22 in CEE-NMS and mediterranean periphery countries is derived. Yet, these tax-rate elasticities probably suffer from a sort of measurement error bias since these studies entirely rely on the host country Statutory tax rate as measure of tax burden. Building on a thorough criticism of FDI as

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13

Milotová, Michaela. "Zdanění příjmů korporací v Rakousku." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192662.

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This thesis deals with corporate income tax in Austria. The aim of this thesis is to analyse the construction of corporate income tax in Austria into the details and identify good elements suitable for the application into the Czech juridical system. The first chapter is focused on GDP/tax revenues ration and its composition. Next chapter describes briefly theoretical attitudes to the corporate income tax. The main part of this thesis is contained in the chapter no. 3, which is focused on particular construction elements of this tax. There are also examples of taxation of two model corporation

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14

Nakao, Silvio Hiroshi. "Um modelo de tributação da renda por fluxos de caixa realizados." Universidade de São Paulo, 2003. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-30082004-142953/.

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Este trabalho procura desenvolver um modelo de tributação da renda gerada pelas empresas com base em fluxos de caixa realizados, ao invés da base lucro em regime competência, mas na óptica dos conceitos contábeis. Além disso, procura analisar as implicações do modelo sobre os custos de conformidade, sobre a capacidade de pagamento, a interferência das normas tributárias sobre os princípios contábeis e a arrecadação. No desenvolvimento do modelo, procurou-se verificar quais são os fluxos de caixa tributáveis, os não-tributáveis, o tratamento a ser dado às movimentações virtuais de caixa e à inf

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15

Martins, Ricardo Lacaz. "Tributação da renda imobiliária." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-03092009-121252/.

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O presente trabalho parte da análise das normas que regem a tributação da renda no mercado imobiliário com a finalidade de possibilitar a identificação de um sistema jurídico dotado de princípios e valores próprios, que possibilite o estudo de suas normas de maneira destacada em relação às demais disposições que versam sobre a imposição da renda. Não se tem por pretensão a busca de uma autonomia das mencionadas normas; pelo contrário, o estudo parte da premissa de um único sistema jurídico, mas que pode ser estudado sob diferentes pontos de vista: um sistema que comporta subsistemas normativos

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16

Villagra, Cayamana Renée Antonieta, and del Pino Fernando Enrique Zuzunaga. "Trends in corporative income taxation in Latin America." Pontificia Universidad Católica del Perú, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/116131.

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The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that emerge from such treatment. This paper does not intend to make a critical or comprehensive analysis of the corporative income taxation. This paper identifies the most important issues of the resident’s income taxation, deductible expenses, non-resident taxation and withholdings, and the anti-avoidance measures introduced by the domestic legislation of Latin American countries in order to avoid the base er

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17

Gomes, João Pedro Leal. "O tratamento fiscal dos encargos com juros enquanto incentivo ao endividamento." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/4650.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho, baseado na revisão de literatura e na análise do sistema fiscal português e de outros países da União Europeia (UE), tem por objectivo indagar de que modo o endividamento pode ser incentivado pelas normas fiscais e quais as soluções que têm sido acolhidas para minimizar essa influência na estrutura financeira das empresas. Assim, o facto de os encargos com juros relativos ao capital alheio poderem ser dedutíveis para efeitos de determinação do lucro tributável das sociedades torna esta forma de financiamento mais

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18

Moniz, João Nuno de Figueiredo Ferreira. "O Imposto sobre o Rendimento das Pessoas Coletivas em Portugal e Espanha. Análise comparativa nas duas economias fiscais Ibéricas." Master's thesis, Universidade de Évora, 2013. http://hdl.handle.net/10174/15270.

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As Leis que regem o Imposto sobre o Rendimento das Pessoas Coletivas, em Portugal e em Espanha, não apresentam diferenças significativas quanto ao procedimento a adotar relativamente ao seu apuramento. Em ambos os casos, a tributação incide sobre o resultado contabilístico, corrigido de acordo com as normas vigentes, em cada uma das economias fiscais consideradas. Com esta dissertação pretende-se efetuar uma análise comparativa sobre a aplicação deste imposto, em Portugal e em Espanha, quer na sua componente teórica, através da análise da legislação aplicável, quer em termos práticos, com a ap

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19

Paolini, Dimitri, Pasquale Pistone, Giuseppe Pulina, and Martin Zagler. "Tax Treaties and the Allocation of Taxing Rights with Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3768/1/2012_08_Paolini_Pistone_Pulina_Zagler_SSRN.pdf.

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Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system

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20

Espinosa, Sepúlveda Jorge. "Latin American income tax systems and current double taxation agreements." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115595.

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Tax systems in Latin America have played a very important role as the main, and in some cases the only, means of obtaining revenue to finance the major public expenditure that is necessary for the work of the states through time. Below is a short review of the main aspects of tax systems in the región, with emphasis on the impact of taxes on income in force in the majorLatin American countries, as well as a brief explanation of the network of agreements to avoid double taxation that are in force in each of them.<br>Los sistemas tributarios en América Latina han jugado un rol muy importante com

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21

Eberhartinger, Eva, and Matthias Petutschnig. "CCCTB - The Employment Factor Game." WU Vienna University of Economics and Business, Universität Wien, 2014. http://epub.wu.ac.at/4093/1/SSRN%2Did2397283.pdf.

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The draft for a Common Consolidated Corporate Tax Base Directive in the European Union includes the suggestion for an apportionment formula which allocates taxable group profits to group member corporations. These allocated profits shall then be taxed in the respective Member States. The draft directive delegates the right to define one factor of the apportionment formula, the term "Employee" to the Member States, who are therefore free to choose a narrow or a broad definition, the latter including also atypical employment schemes. Using a game-theoretic approach the paper shows that the

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22

Pereira, Roberto Codorniz Leite. "O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos." reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/10165.

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Submitted by Roberto Codorniz Leite Pereira (roberto.leite@gvmail.br) on 2012-10-23T03:02:33Z No. of bitstreams: 1 Dissertação de Mestrado_Versão Protocolo Final.pdf: 2294195 bytes, checksum: 98015b777bb51eeb39cc03871fc8faf4 (MD5)<br>Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2012-10-23T11:38:44Z (GMT) No. of bitstreams: 1 Dissertação de Mestrado_Versão Protocolo Final.pdf: 2294195 bytes, checksum: 98015b777bb51eeb39cc03871fc8faf4 (MD5)<br>Made available in DSpace on 2012-10-23T12:01:56Z (GMT). No. of bitstreams: 1 Dissertação de Mestrado_Vers

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23

Henriques, Hugo Daniel Ferreira Leite. "O conceito e a tributação do Estabelecimento Estável em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11345.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo analisa o conceito de Estabelecimento Estável (EE) previsto nas Convenções para evitar a Dupla Tributação (CDT) já celebradas por Portugal, comparando-o com o conceito estabelecido no Modelo de Convenção da OCDE (MCOCDE, 2011) e com o direito interno. Numa primeira fase avaliam-se as recentes recomendações da OCDE para melhorar a interpretação e aplicação do conceito de EE. Posteriormente procede-se à identificação das diferenças existentes entre o direito interno e o MCOCDE (2011). Finaliza-se confrontando os

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24

MIYAMOTO, KAZUKO. "THREE ESSAYS ON TAXATION ANALYSIS." Thesis, 2011. http://hdl.handle.net/1974/6326.

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This dissertation investigates the commodity tax and corporate income tax. Chapter 1 provides a general introduction and Chapter 2 consists of a literature review. Chapters 3 and 4 analyze how state governments determine their commodity tax rate and respond to other state and federal government tax rate changes. We construct and estimate the household utility function and the state government objective function, and compute the slope of the reaction functions to evaluate the tax interactions between state governments and between state and federal governments. We find that horizontal tax inter

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25

Barbosa, Andreia Filipa Teixeira. "The Effect of Corporate Income Taxation on Foreign Direct Investment." Master's thesis, 2021. https://hdl.handle.net/10216/136165.

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翁逸珊. "Determinants of tax rates in corporate income taxation -international tax competition or domestic political influences?" Thesis, 2010. http://ndltd.ncl.edu.tw/handle/07630509825131066208.

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27

Dinis, Ana Cristina dos Santos Arromba. "Corporate taxation in Portugal: a study on the perception of the impact of autonomous taxation." Doctoral thesis, 2020. http://hdl.handle.net/10316/91056.

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Tese de Doutoramento em Gestão de Empresas apresentada à Faculdade de Economia da Universidade de Coimbra<br>The main purpose of this thesis is to analyse the role of the autonomous taxation of expenses (hereafter, “ATE”) in the Portuguese corporate income tax (hereafter, “CIT”). In particular, the perception of the Portuguese Chartered Accountants (CAs) will be discussed in a normative, critical and empirical perspective. Even though the ATE has arisen with the aim of fighting tax evasion and fraud, it is currently a relevant source of public revenue and its elimination is not foreseeable, at

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28

Lopes, Marta C. "I like the way you move: tax competition in Portuguese Municipal corporate income tax." Master's thesis, 2015. http://hdl.handle.net/10362/30143.

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We study tax competition in municipal corporate income tax using a di erence-indi erences approach based on the fact that municipalities with a left-wing mayor set consistently higher tax rates than those with a right-wing mayor. We use a panel of 278 Portuguese mainland municipalities, between 1998 and 2013. We show that leftrun municipalities with a common border with one or more right-run municipalities (the treatment group) set lower tax rates than the remaining left-run municipalities (the control group). We also show that this lower tax rate does not result from a smaller left-lea

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Jandová, Gabriela. "Zdanění příjmů obchodních společností a jejich společníků (srovnání právní úpravy v ČR a ve vybraných zemích EU)." Master's thesis, 2021. http://www.nusl.cz/ntk/nusl-437755.

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In my dissertation I examine the taxation of income of companies and their partners. In using the method of comparison, I evaluate the crucial aspects of tax and business law of the Czech Republic and the Kingdom of Belgium (hereinafter referred to as Belgium). My goal is to compare the mutual complexity and comprehensibility of these legal regulations, which could influence the decisions of potential investors, mainly using the method of description and analysis. In my work I find out the degree of competitiveness and the attractiveness of individual forms of business affected by the legal re

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Bobek, Pavel. "Zdanění příjmů obchodních společností a jejich společníků (srovnání právní úpravy v ČR a ve vybraných zemích EU)." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-337201.

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The topic of this thesis is comparison of income taxation of companies and their shareholders or partners in Czech republic and other EU countries. For purposes of this thesis Czech legislation is compared to legislation of Slovak republic and Netherlands. The aim of the thesis is to give a complex overview and comparison of different tax legislations. The reason for choosing this topic is that knowledge of tax burden in particular country is important for making a decision where to start a company. The thesis is divided into an introduction, five chapters and a conclusion. First chapter is di

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MRÁČKOVÁ, Andrea. "Porovnání zdanění příjmů právnických osob v ČR a ve státech Evropské unie." Master's thesis, 2017. http://www.nusl.cz/ntk/nusl-317630.

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The study is concerned with corporate income taxes in the European Union and comparison these taxation systems. The theoretical part includes development of the harmonisation of the direct tax in the EU and a common consolidated corporate tax base. The study proceeds with the description of the corporate taxation system of the member states. The practical part is mainly dedicated to analysis of these taxation systems of the member countries. It describes elements of corporate income tax legislative and implicit tax rate and share corporate income tax on taxation mix. The analysis is processed

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Van, der Walt Wessel Johannes. "The contribution of justice MM Corbett to the development of the law of taxation in South Africa." Diss., 2007. http://hdl.handle.net/10500/2086.

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Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law. This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compar

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Sousa, Catarina Ferreira de. "Tributações autónomas." Master's thesis, 2018. http://hdl.handle.net/10400.14/26561.

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As Tributações autónomas consistem na aplicação de uma taxa de tributação específica a certas situações consideradas “especiais” nomeadamente, certos tipos de consumos ou gastos, lucros distribuídos, bem como certos rendimentos, tendo em vista desincentivar a realização das operações a que se referem. As taxas de tributação autónoma surgiram em Portugal em 1990, tendo a sua liquidação sido sempre realizada aquando da liquidação dos Impostos sobre o Rendimento das Pessoas Singulares e Coletivas respetivamente. No entanto, 10 anos mais tarde, as tributações autónomas passaram efetivamente a faz

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Rodrigues, Rute. "Fatores determinantes da opção entre o Regime Simplificado e o Regime Geral de Tributação na perspetiva dos Contabilistas Certificados: O caso do Distrito de Portalegre." Master's thesis, 2018. http://hdl.handle.net/10400.26/28113.

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Com este projeto pretende-se compreender, na perceção dos Contabilistas Certificados (CC), quais são os aspetos considerados pelos contribuintes e por si aquando da opção entre o regime geral/contabilidade e os regimes simplificados (RST), conhecer ainda se os fatores são diferentes em Imposto sobre o Rendimento das Pessoas Coletivas (IRC) e Imposto sobre o Rendimento das Pessoas Singulares (IRS), bem como se variam em função de quem faz a opção. Assim, foi lançado um questionário dirigido aos Contabilistas Certificados do distrito de Portalegre, obtendo-se 54 questionários válidos, abrangendo

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Tavares, Amélia Anes. "A relevância contabilistica: fiscal da implantação das normas internacionais de relato financeiro em Moçambique." Master's thesis, 2011. http://hdl.handle.net/10071/5245.

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H25; H21<br>Num contexto de desenvolvimento e enquadramento do País nas melhores práticas internacionais, Moçambique adoptou as Normas Internacionais de Relato Financeiro (NIRF), reflectindo-as no seu Plano Geral de Contabilidade, por força da entrada em vigor do Decreto nº 70/2009, de 22 de Dezembro. A entrada em vigor das NIRF’S em Moçambique determinou uma adaptação do Código do Imposto sobre as Pessoas Colectivas (CIRPC). A presente dissertação visou analisar as alterações que, por força das novas normas contabilísticas, foram introduzidas no CIRPC, para o que se desenvolveu u

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Molapo, Mojalefa Aubrey. "Employing Bayesian Vector Auto-Regression (BVAR) method as an altenative technique for forecsating tax revenue in South Africa." Diss., 2017. http://hdl.handle.net/10500/25083.

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Isaac, Nereen. "The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprises." Diss., 2020. http://hdl.handle.net/10500/27216.

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This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements. The study theoretically and empirically analysed the effectiveness of the introduction of the South African transfer pricing regulations on deterring the occurrence of profit shifting in South Africa using annual financial information of South African parented multinational enterprises for the period 2010 – 2017. The study established that the implementation

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Carlos, Lourença Rossana Van-Dúnem. "Estudo comparativo entre o imposto industrial angolano e o irc português na perspetiva de controlo administrativo." Master's thesis, 2020. http://hdl.handle.net/10071/22409.

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O presente trabalho tem por objetivo o estudo comparativo entre o II e o IRC, em contexto de controlo administrativo. A tributação visa a satisfação das necessidades financeiras do Estado e de outras entidades públicas, bem como promover a justiça social, a igualdade de oportunidades e as necessidades de correções das desigualdades na distribuição da riqueza e do rendimento. As pessoas coletivas são organizações constituídas por um agrupamento de pessoas ou por um complexo patrimonial, tendo em vista a prossecução dum interesse comum determinado e à qual a ordem jurídica atribui a susc

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Munongo, Simon. "The effectiveness of tax incentives in attracting foreign direct investment : the case of the Southern African Development Community." Thesis, 2015. http://hdl.handle.net/10500/21037.

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The problem of low domestic savings is inherent in most Southern African Development Community (SADC) countries. This has motivated most of the SADC countries to institute policies that seek to attract foreign capital to cover the investment deficit that arises from low domestic savings rates. This study gives robust conclusions on the effectiveness of individual tax incentives commonly used by SADC countries in attracting foreign mobile capital. This study has broadened the dimensions research can take in analysing the contribution of tax incentives to Foreign Direct Investment (FDI) inflows

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