Relevant bibliographies by topics / Fiscal system

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  3. Books
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Academic literature on the topic 'Fiscal system'

Author: Grafiati
Published: 4 June 2021
Last updated: 31 May 2022

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Journal articles on the topic "Fiscal system"

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KAISER, M. "Fiscal system analysis—concessionary systems." Energy 32, no. 11 (November 2007): 2135–47. http://dx.doi.org/10.1016/j.energy.2007.04.013.

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Kaiser, Mark J. "Fiscal system analysis contractual systems." International Journal of Global Energy Issues 26, no. 1/2 (2006): 106. http://dx.doi.org/10.1504/ijgei.2006.009726.

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Chugunov, Igor, Valentyna Makohon, Andrii Vatulov, and Yuliya Markuts. "General government revenue in the system of fiscal regulation." Investment Management and Financial Innovations 17, no. 1 (March 10, 2020): 134–42. http://dx.doi.org/10.21511/imfi.17(1).2020.12.

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The dynamics of socio-economic processes requires the general government revenue to be adapted to changes in financial and economic conditions. The study aims to improve the scientific and methodological approach to general government revenue in the system of fiscal regulation. The impact of general government revenue on economic growth was estimated using a correlation-regression analysis and the multiplier effect concept. The authors found out that, in order to ensure the macroeconomic stability and accelerate the economic growth in conditions of transformational changes, it is reasonable to increase the share of direct taxes in the general government revenue structure, to implement the prudential and coherent fiscal policy with the strategic goals of the countries’ social and economic development. The authors substantiated that the increased share of direct taxes of the consolidated budget of Ukraine in GDP by one percent causes the real GDP to grow by 2.94 percent, whereas the increased share of the indirect taxes by one percent causes the real GDP to decrease by 0.45 percent; for 2014–2018, 28 percent of taxes are on average withdrawn per unit of GDP growth. The study results indicate that effective fiscal regulation is ensured only by the synergy of its fiscal, regulatory, and incentive functions, the reconciliation of fiscal sustainability and tax neutrality principles. AcknowledgmentThe article was prepared on the subject of the GDR: “The Financial and Budgetary Strategy for Economic Growth” (No. 0119U100577).
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Hinarejos Parga, Alicia. "Fiscal federalism in the European Union: Evolution and future choices for EMU." Common Market Law Review 50, Issue 6 (December 1, 2013): 1621–42. http://dx.doi.org/10.54648/cola2013161.

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In order to besustainable as a multilevel system of fiscal and economic governance, EMU faces certain challenges that are common to all federal, multilevel, or fiscally decentralized systems. This paper focuses on three such central challenges: (1) enforcing fiscal discipline; (2) addressing structural inequalities between different euro area economies; and (3) preventing and countering asymmetric shocks. The paper analyses the evolution of the EU's multilevel system of fiscal and economic governance in relation to these three challenges, showing that they have been only partially addressed. If it were to address these obstacles more fully, the EU would face a crucial choice between two ideal models of integration: The "surveillance model", where Member States maintain all taxing power and where the EU is an enforcer of discipline, and the "classic fiscal federalism" model, where the EU acquires an independent sphere of fiscal authority, and thus its own fiscal tools for macroeconomic stabilization. The paper analyses the implications of both models andargues that the surveillance model, when taken to its natural conclusion, poses as much of a threat to Member States' autonomy, and presents us with similar democratic legitimacy problems, as the classic fiscal federalism model.
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Lee, Sangmok, and Hadi Salehi Esfahani. "The effect of fiscal system reform on fiscal policy outcomes." Scottish Journal of Political Economy 67, no. 2 (May 2020): 186–200. http://dx.doi.org/10.1111/sjpe.12230.

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Khalil, Muhammad, Naveed Ahmad, Muhammad Nouman Shafique, Hussain Ahmad, Khalil Ur Rehman, and Raza Illahi. "The Importance of a Medium-Term Budgetary Framework in Enhancing the Sustainability of Public Finances." International Letters of Social and Humanistic Sciences 53 (June 2015): 86–93. http://dx.doi.org/10.18052/www.scipress.com/ilshs.53.86.

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Globalization has changed traditional systems to scientific systems rapidly. This reform took place every organizational process. Fiscal reforms are the major reforms in the organization. The objectives of fiscal reform is to enhance the quality of fiscal governance and public finance. The fiscal reform also consolidate superior budgetary resources through better disciplinary fiscal policies. These disciplined fiscal policies can be followed by the organizational and legislative measurements. It will leads to the introduction and establishment of new and independent fiscal rules. Now fiscal strategies moving towards the multi-annual budget system. The implementation of multi-annual budget system introduced the medium term budgetary system. The basic aim of this study is to introducing the importance of implementation of medium term budget system and the role of this budget system in public organizations. Fiscal management policies and tools plays important role in the sustainability of public finance in nations.
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Shaviro, Daniel N. "HOUSEHOLDS AND THE FISCAL SYSTEM." Social Philosophy and Policy 23, no. 2 (May 23, 2006): 185–209. http://dx.doi.org/10.1017/s0265052506060225.

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One of the most vexed issues in income tax policy is how family or household status should affect tax liability. This article suggests a general approach for thinking about the treatment of households in the fiscal system generally under a utilitarian social welfare norm. The United States fiscal rules considered include those not only in the income tax but under Social Security, Medicare, and safety net programs. Among the recommendations that emerge from the analysis are (1) recognizing couples for tax and transfer purposes without limitation to those that are married, (2) reducing the fiscal system's current distributional bias in favor of one-earner couples and its discouraging work by secondary earners, and (3) providing significantly more favorable treatment of households with children than of those with similar resources but no or fewer children, without limiting this more favorable treatment, in the manner of present U.S. law, to relatively poor households.
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Šehović, Damir. "Analysis of Fiscal Rules in the European Monetary Union." Journal of Central Banking Theory and Practice 4, no. 1 (January 1, 2015): 19–33. http://dx.doi.org/10.1515/jcbtp-2015-0002.

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Abstract : The EMU fiscal system is specific in many areas compared to other classic fiscal systems of national states. Specific features mainly reflect in the implementation of economic policy within the EMU which is carried out by combining a common centralized monetary policy under the ECB jurisdiction and decentralized fiscal policies under the jurisdiction of the member states. The member states` sovereignty in governing their fiscal policies is one of the key causes of the EU fiscal system underdevelopment, i.e. its indigent structure in relation to “standard fiscal systems”. More indigent structure of the EU fiscal system is reflected in the fact that it consists of only three segments. The first one refers to the EU budget which is also the only instrument for implementing fiscal policy at the supranational level. The second one refers to the harmonization of taxation systems in accordance with inputs and other legislation adopted at the EU level with the aim of fostering the single internal market. Finally, the third segment refers to the fiscal policy coordination of the EMU member states related to appropriate fiscal rules, which mainly stem from the Maastricht convergence criteria and the Stability and Growth Pact.
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Ming, Su, Wang Zhaocai, and Xu Long. "Investigation into Local Fiscal System Reform." Chinese Economic Studies 29, no. 4 (July 1996): 21–28. http://dx.doi.org/10.2753/ces1097-1475290421.

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Єфремов, Дмитро Петрович. "Automatic stabilizers in Ukrainian fiscal system." Technology audit and production reserves 6, no. 6(14) (December 23, 2013): 24–26. http://dx.doi.org/10.15587/2312-8372.2013.19661.

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Dissertations / Theses on the topic "Fiscal system"

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Magalhães, Bruno Miguel Gonçalves. "O planeamento fiscal e o sistema fiscal português." Master's thesis, Instituto Superior de Economia e Gestão, 2013. http://hdl.handle.net/10400.5/11241.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O presente estudo visa demonstrar que o Sistema Fiscal Português acompanhou, de certo modo, as tendências internacionais e o desenvolvimento de práticas de planeamento fiscal adoptadas pelos agentes económicos. Acresce que a adopção das medidas anti-abuso, tornou a legislação fiscal portuguesa mais complexa. O nosso trabalho também analisou, se a carga fiscal incidente sobre os contribuintes é ajustada à realidade económica portuguesa, atendendo ao nível de riqueza gerado no país. Esta análise foi desenvolvida a partir de um modelo econométrico que utilizou dados referentes a 2009-2011, para as variáveis nível de fiscalidade efectivo e o PIB per capita. Por último, foram também analisadas outras métricas de avaliação do nível de fiscalidade para o período de 1989-2012, tais como: (i) evolução da receita fiscal face ao Produto Interno Bruto, (ii) o nível de esforço fiscal em Portugal, (iii) evolução da receita fiscal de IRC face à receita fiscal total, (iv) grau de concentração da receita fiscal de IRC por tipo de contribuintes, (v) evolução da taxa nominal de IRC face ao investimento directo estrangeiro. Os resultados deste estudo mostram que a variável PIB per capita é um bom indicador para explicar as diferenças nos níveis de fiscalidade, e já atingimos o nível de fiscalidade possível na actual fase de desenvolvimento do País. Por outro lado, são sobretudo as grandes empresas que mais contribuem para o pagamento do IRC, imposto que apresenta uma taxa nominal elevada, o que revela da fraca competitividade fiscal e atratividade para o investimento directo estrangeiro.
This study aims to demonstrate that Portuguese Tax System accompanied, somewhat, international trends and development of tax planning practices adopted by economic agents. However, the adoption of the anti-abuse measures, led somehow to an increase of portuguese tax legislation complexity. Our study also examined, if the incident tax burden on taxpayers is adjusted to portuguese economic reality, given the level of income generated by the country. This analysis was developed from an econometric model that used data from 2009-2011, for the variables level of taxation and GDP per capita. Finally, other metrics were also analyzed to assess the level of taxation for the period between 1989-2012, such as: (i) evolution of the tax revenue compared to the Gross Domestic Product, (ii) the level of tax effort in Portugal, (iii) changes in tax revenue of the corporate income tax compared with total tax revenue, (iv) the concentration?s degree of the tax revenue of corporate income tax by type of taxpayer, (v) evolution of nominal rate of corporate income tax compared to foreign direct investment. The results of this study show that the GDP per capita variable is a good indicator to explain the differences in tax levels, and we have already reached the level of taxation possible at the present stage of country?s development. On the other hand, are mainly large companies that contribute most to the payment of the corporate income tax, which has a high nominal rate that means the weak tax competitiveness and attractiveness for foreign direct investment.
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Abdel, Samad Manal. "L'optimisation du système fiscal au Liban." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010287.

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Le Liban, malgré les années de crise, s’obstine à vouloir construire sa modernité, qui repose notamment sur des finances et une fiscalité saines. Ce pays a besoin, plus que jamais, d’optimiser ses recettes fiscales. Entreprise qui passe nécessairement par l’institution d’un système fiscal évolué et par une structure administrative capable de gérer ce système. La thèse propose d’optimiser lesdites recettes selon un processus technique agissant à travers deux axes principaux. Dans une première partie, nous étudions le système fiscal libanais pour évaluer sa pertinence et sa capacité à résoudre la problématique concernée ; nous suscitons des réflexions sur les solutions envisageables pour reformer ce système. Dans une seconde partie, nous évaluons les aspects positifs et négatifs de l’administration fiscale libanaise, dispositif clé dans la gestion du système d’imposition et de mobilisation des ressources fiscales. Nos travaux nous ont conduit à un diagnostic de ce système et de son administration qui se révèlent sensibles à plusieurs facteurs. En premier lieu l’ouverture économique du Liban sur le monde l’a exposé aux effets de la crise financière mondiale ; la société libanaise a subi l’impact des transformations structurelles, comme la mondialisation des échanges et l’intrusion des nouvelles technologies de l’information et de la communication. En second lieu, nous avons constaté et déploré l’inefficacité de l’administration fiscale libanaise en matière de gouvernance et plus particulièrement de recouvrement. Nous avons également souligné l’effet nocif des faibles relations entre l’administration et les contribuables et son impact négatif sur les recettes fiscales
Despite many years of unrest, Lebanon insists on building its modernity, which is largely based on sound tax system and tax administration. Based on the significant contribution of tax revenues to Lebanon total revenues (more than 70 percent), improving tax performance has become a necessity to settle the public debt and its servicing, and to satisfy new demands. The thesis proposes to optimize such revenues in a technical process acting through two main axes. In a first part, the Lebanese tax system has been evaluated in order to assess its relevance and ability to solve the raised issue; reflections on options to reform the system have been generated. The second part evaluates the positive and negative aspects of the Lebanese tax administration, a key device in the mobilization of tax revenues. Our research leads to a diagnosis of the system and its administration, which are sensitive to several factors. First, Lebanon is not immune to the global financial turmoil due to its economic openness to the external world. These challenges urge the Lebanese government more than anytime else to retain its current revenues as well as search for additional funds. Second, this thesis suggests that raising taxes in Lebanon might be hampered by poor public governance, and that the Lebanese government must undertake significant tax reform programs if they are to lift the essential additional tax revenues. Evidently, a strong commitment has been shown during the last decade to implement tax reforms, which are considered as crucial foremost steps to improve governance quality. However, despite the remarkable accomplishments, a great deal needs to be achieved by the Lebanese government
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Liu, Chih-hung. "What type of fiscal decentralization system has better performance?" College Park, Md.: University of Maryland, 2007. http://hdl.handle.net/1903/7763.

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Thesis (Ph. D.) -- University of Maryland, College Park, 2007.
Thesis research directed by: School of Public Policy. Title from t.p. of PDF. Includes bibliographical references. Published by UMI Dissertation Services, Ann Arbor, Mich. Also available in paper.
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Torregrosa-Hetland, Sara. "Tax System and Redistribution: the Spanish Fiscal Transition (1960-1990)." Doctoral thesis, Universitat de Barcelona, 2016. http://hdl.handle.net/10803/387433.

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This thesis analyses the Spanish tax system between 1960 and 1990, with special attention to the developments in progressivity, redistribution and inequality. It addresses the reforms that took place during the transition to democracy, providing a quantitative joint assessment which was missing in the literature. Because of the long dictatorship suffered by the country between 1936/39 and 1976, Spain was a laggard in abandoning the traditional liberal forms of taxation in favour of 20th century tax ideas. Taxes were low, regressive and inefficient during these decades, and the welfare state seeds were kept underdeveloped. During the sixties, public finance scholars envisaged the introduction of the 'European' model, but such a reform could not make it through under Francoism. As democracy returned, the new government soon passed several tax measures which meant to make the system progressive, efficient and able to raise higher revenue. This would bring the country into convergence with its European neighbours, allowing integration in the European Economic Community and the development of a modern welfare state. The main milestones were the introduction of a personal income tax (1979) and a value added tax (1986). But, during the following decades, social contributions kept being the single most important public revenue source, and high tax evasion persisted as one of the main unresolved problems signalled by experts. These elements sustain the initial hypothesis of a proportional or still regressive tax system after the reforms — which would contradict simple political economy models in the literature, were democratization redistributes political and economic power. Our guiding research questions thus are: Did the tax system become (more) progressive? Did it reduce income inequality in the country? And what was the evolution of tax evasion and its incidence on different income levels? The empirical work is mainly based on Household Budget Surveys, tax revenue data and statistics of tax burden distribution, which are critically treated and adjusted. Methodological innovations include a proposal for correction of biases in household survey data and an addition to Feldman and Slemrod (2007)'s method for estimating fraud in different income sources, by introducing a correction for sample selection. The calculations of the distribution of the tax burden underline the joint consideration of total taxation, including consumption taxes, which are often neglected in related work. The main results of the thesis are a considerable persistence in inequality levels (contrary to theoretical expectations and the conclusions of previous literature), the negative impact of taxation on the income distribution still after the reforms (while funding progressive social expenditure), and the severe and regressive incidence of tax evasion and base voidening in the personal income tax. The levels of tax-and-transfer redistribution attained in Spain throughout this period did not converge to those of other western countries. The author's interpretation concludes that demands for progressive taxation were constrained by both domestic political institutions –with a bias for representation of center-right interests–, and a new international political economy. The combination of sluggish growth, economic openness and neo-liberal theory made progressive taxes harder to defend and implement. This, in turn, limited the state’s redistributive capacity. To some extent, this story might also fit other countries in the European periphery, adding a new category to the international discussion on regressive taxation and welfare state development. Welfare state laggards initially resorted to similar strategies to those used earlier by the leaders. But lower revenue from personal taxes, higher levels of inequality, and slow growth impeded the establishment of highly redistributive tax-and-transfer systems.
La tesis analiza el sistema fiscal español entre los años 1960 y 1990, con especial atención a los aspectos de progresividad y redistribución, y a la evolución de la desigualdad en el periodo. Se estudian las reformas impositivas que tuvieron lugar durante la transición a la democracia, realizando una evaluación cuantitativa de sus efectos. Debido a la larga dictadura sufrida por el país entre 1936/39 y 1976, España mantuvo durante casi todo el siglo XX las formas fiscales tradicionales del sistema liberal decimonónico: los impuestos eran bajos, regresivos e ineficientes, y las raíces del estado del bienestar se mantuvieron subdesarrolladas. Con el retorno de la democracia, pronto se impulsó una reforma con los objetivos de hacer el sistema progresivo, eficiente y capaz de generar mayor recaudación, cuyas novedades principales fueron la introducción del impuesto sobre la renta (1979) y del IVA (1986). Pero durante las siguientes décadas, las cotizaciones sociales siguieron siendo la fuente principal de ingresos públicos, y la alta evasión fiscal se mantuvo como uno de los grandes problemas no resueltos. ¿Cuál fue el efecto neto de todo ello? La mayoría de la tesis es de carácter empírico, basándose en datos de Encuestas de Presupuestos Familiares y estadísticas de recaudación fiscal, que reciben un tratamiento crítico. Se realizan diversas propuestas metodológicas, para el ajuste por infra-declaración de los datos de encuesta y la estimación del fraude en base a declaraciones fiscales. Los resultados principales son una considerable persistencia en los niveles de desigualdad, el mantenimiento de la regresividad del sistema impositivo, y el fuerte impacto negativo del fraude en el impuesto sobre la renta. Los niveles de redistribución total del sistema de impuestos y transferencias alcanzados en España durante el periodo no alcanzaron la convergencia con los de otros países occidentales. Se concluye que las demandas de imposición progresiva se vieron constreñidas tanto por las instituciones políticas nacionales como por un nuevo contexto internacional, donde la combinación de bajo crecimiento, apertura económica y teoría neo-liberal hizo los impuestos progresivos más difíciles de defender e implementar. Ello, a su vez, limitó la capacidad redistributiva del presupuesto.
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Nkonyane, Senzo Nkosinathi. "Intergovermental fiscal relations in South Africa: A study of the effectiveness and efficiency of the emerging intergovermental fiscal system." UWC, 2002. http://hdl.handle.net/11394/7454.

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Masters in Public Administration - MPA
The study is based on intergovernmental fiscal relations in South Africa. The focus area is on the current fiscal arrangements. The equitable sharing of nationally collected revenue - the manner in which finances are transferred from central to sub-national governments; vertical and horizontal division, conditional grants are explored. Sub­ national governments' fiscal capacity; their tax base and borrowing powers are also examined. Various legislation, institutions and structures as well as practices in the intergovernmental fiscal system are explored in order to evaluate the effectiveness and efficacy of the emerging fiscal system. Historical developments of intergovernmental financial relations in South Africa are explored in order to explain why certain things in the current fiscal system are done and others not; where other practices originated and what prompted the current system. Cooperative governance is discussed, as fiscal arrangements are impossible if the three spheres of government do not co-ordinate their functions and Legislation. The study employs both the qualitative and quantitative method of data collection, including secondary sources, which comprise library books, journal articles, policy documents and newspapers and news bulletins. Primary sources used, are interviews with personnel from the Financial and Fiscal Commission, provincial and local governments as well as members of the general public. The study concludes th.at the emerging intergovernmental fiscal system in South Africa is still in a state of flux, in the light of enabling legislation still outstanding and some institutions and structures. of promoting cooperative government lacking teeth, it will take a while for the system to reach a state where it could be declared effective and efficient
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Myers, Todd P. (Todd Preston). "Democratizing innovation in the Department of Defense : a model for improving innovation in an era of fiscal tightening." Thesis, Massachusetts Institute of Technology, 2013. http://hdl.handle.net/1721.1/105298.

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Thesis: S.M. in Engineering and Management, Massachusetts Institute of Technology, Engineering Systems Division, February 2014.
Cataloged from PDF version of thesis. "13 December 2013."
Includes bibliographical references (pages 98-103).
Democratized innovation is a paradigm characterized by users moving beyond the traditional construct that portrays them as passive recipients of firm-developed products. This field of research was launched by Professor Eric von Hippel in the 1970s with his landmark study on the scientific instrument industry that identified users as the source for the majority of new products on the market. Following this work, empirical studies have been conducted in countless other fields; however, the existing research regarding user innovation within the military is lacking This work contributes to the existing literature by investigating user innovation principles within the context of the DoD with a multi-axis study that examines toolkit-related innovation, user-initiated projects, institutional attempts to stimulate user innovation, and the introduction of maker spaces. The exploratory research included here allows us to study patterns and compare internal and external factors in a way that avoids extrapolating overly broad conclusions from a single case. Considered together, the projects yield evidence supporting the existence of user innovation within the Army, Air Force, Navy, and Marines. They are also a mix of software development, hardware modification, and "platforming" initiatives. Our findings reveal environmental factors that, at times, stunt the naturally occurring user innovation processes and distort the democratized innovation construct formulated by von Hippel and his colleagues. Following the identification of these barriers to user innovation, we suggest ways in which DoD leadership might rebalance the scales between formal R&D units and user-innovators. These proposals consist of catalyzing agents that would serve to counteract DoD-specific barriers to user innovation and allow the military to access previously untapped human capital. Throughout this work, user innovation is shown to hold significant promise as an additional source of new product concepts for the DoD. The current state of the military acquisitions system, which is beset by aging equipment, a shifting strategic picture, rapid technological change, and declining budgets, demands that this promise be acted upon.
by Todd P. Myers.
S.M. in Engineering and Management
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Santos, Margarida de Jesus Dourado dos. "Os fatores que influenciam a literacia fiscal da sociedade portuguesa : um estudo no âmbito do imposto sobre o rendimento das pessoas singulares." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19759.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
A presente dissertação aborda a temática da Literacia Fiscal da Sociedade Portuguesa. De facto, existe um conjunto alargado de fatores que parecem exercer influência no conhecimento fiscal, pelo que foi desenvolvido um estudo para o caso específico do Imposto sobre o Rendimento das Pessoas Singulares. Para testar o modelo estatístico, foram recolhidos dados através da aplicação de um inquérito por questionário online direcionado para a população portuguesa em geral, com idade igual ou superior a 18 anos e que já se encontram a auferir rendimentos. O inquérito por questionário circulou durante os meses de julho e de agosto, sendo que se conseguiu obter um total de 201 respostas. Para a análise dos dados recolhidos, aplicou-se o Modelo Odds Ratios, uma extensão do Modelo de Regressão Linear Simples e Múltipla. Os resultados da investigação permitem concluir que fatores como o género, o nível de rendimento, o nível de escolaridade e o cumprimento fiscal estão relacionados com o nível de literacia fiscal. De entre todas estas variáveis, o género e o nível de rendimento são as que mais influenciam o conhecimento fiscal. Por outro lado, verificou-se que a idade dos contribuintes, a sua categoria profissional, bem como a natureza profissional privada ou pública, em nada contribuem para este nível de literacia fiscal.
The present dissertation explores the Fiscal Literacy of the Portuguese Society theme. There is an extended set of factors that seem to influence tax knowledge, and so, it was developed a study for the specific case of Personal Income Tax. In order to test the statistic model, primary data was collected through an online questionnaire oriented to the general Portuguese population, aged 18 or older that are already earning income. The survey by questionnaire circulated during July and August, with a total of 201 responses. The Odds Ratios Model, an extension of the Simple and Multiple Linear Regression Model, was applied. The outcome of the research allows to conclude that factors such as gender, the level of income, level of education and tax compliance, are related to the level of tax literacy. Among all these variables, the gender and income are highlighted as the factors with the highest influence on fiscal knowledge. On the other hand, it turns out that the age of taxpayers, their professional category, as well as their professional nature (i.e., private or public nature), do not contribute for this level of tax literacy.
info:eu-repo/semantics/publishedVersion
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Pfeil, Christian F. [Verfasser], and Lars P. [Akademischer Betreuer] Feld. "Electoral system, fiscal rule and form of government: case studies in political economics." Freiburg : Universität, 2016. http://d-nb.info/1136567240/34.

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Davies, Siriol Anne. "The fiscal system of the Venetian Peloponnese : the province of Romania 1688-1715." Thesis, University of Birmingham, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.393289.

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Batista, Catarina Rodrigues. "A complexidade fiscal do IRS : uma análise dos pedidos de informação vinculativa e das decisões do CAAD." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21698.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
Como Einstein uma vez disse “a coisa mais difícil de compreender no mundo é o imposto sobre o rendimento”. Este trabalho tem como objetivo realizar uma análise explicativa da complexidade fiscal por via das decisões do CAAD e dos PIV verificando por meio da contagem de palavras nas decisões do CAAD e da pronunciação da AT por meio das PIV, se serão medidores de complexidade fiscal. Para a realização desta análise foram recolhidos por via das decisões do CAAD, o número de palavras usadas na sua decisão e também na redação da informação vinculativa, fruto de uma questão feita pelo contribuinte. No caso do CAAD foram analisados 711 processos fiscais são referentes ao CIRS e que foram sujeitos a decisão arbitral. Para a análise da contagem de palavras face às decisões do CAAD, e sendo esta última uma variável que apresenta três categorias de resposta, e podendo ser a mesma desdobrada em duas variáveis do género sim/não, optou-se por retirar da análise a categoria “outras situações”, por ter uma grande diversidade de respostas. Assim foram apenas analisados os dados onde a decisão e as custas, são exclusivamente para a requerente ou exclusivamente para a requerida. Foram assim analisados 597 casos e verificou-se que genericamente, as distribuições das contagens de palavras por decisão são assimétricas positivas. Já no caso dos PIV, os dados foram recolhidos através do portal das finanças e retirada a informação do número de pedidos de informação sobre o CIRS e também analisado o número de palavras utilizado no parecer dado pela AT. Foram realizados 276 PIV desde 1998, relativamente ao CIRS. Neste estudo foi efetuada uma análise suportada em análises estatísticas e com recurso a testes econométricos como testes ANOVA; testes de Levene; testes de OMNIBUS, testes de Homer and Lamershow e testes de Cox & Snell. Foi possivel concluir através dos testes realizados que se analisarmos como VD a decisão do CAAD e como VI’s os capítulos, a contagem do número de palavras e o valor do processo, este mostra-se estatisticamente significativo, ajustando-se aos dados e explicando as variáveis no modelo da variação da decisão do CAAD. O valor do processo ln apresenta-se como um preditor significativo da decisão, apresentando uma relação direta com este, onde o seu aumento conduz a um incremento da chance de decisão para o requerente em 29.9%. Nenhuma das tipologias dos capítulos nem a contagem do número de palavras apresentam relações significativas com a decisão do CAAD, não se revelando preditores significativos desta.
As Einstein once said “the hardest thing to understand in the world is income tax”. This work aims to perform an explanatory analysis of the fiscal complexity through the decisions of the CAAD and the PIV verifying through the counting of words in the decisions of the CAAD and the pronunciation of the TA through the IU, whether they will be meters of fiscal complexity. For the performance of this analysis, the number of words used in its decision and also in the drafting of binding information, the result of a question asked by the taxpayer, were collected through the decisions of the CAAD. In the case of CAAD, 711 tax proceedings were analyzed regarding CIRS and were subject to arbitration. For the analysis of the word count in relation to the decisions of the CAAD, and the latter being a variable that presents three categories of response, and may be the same unfolded in two variables of the gender yes/no, we chose to remove from the analysis the category "other situations", because it has a great diversity of answers. Thus, only the data where the decision and the costs were analysed are exclusively for the applicant or exclusively for the defendant. Thus, 597 cases were analyzed and it was found that generically, the distributions of word counts by decision are positive asymmetric. In the case of The IvP, the data were collected through the finance portal and the information of the number of requests for information on cirs was also collected and also analyzed the number of palavas used in the opinion given by the TA. A 276 PIV have been performed since 1998 in relation to CIRS. In this study, an analysis was carried out supported by statistical analyses and using econometric tests such as ANOVA tests; Levene tests; OMNIBUS tests, Homer and Lamershow tests and Cox & Snell tests. It was possible to conclude through the tests performed that if we analyze as VD the decision of the CAAD and as VI's the chapters, the count of the number of words and the value of the process, this is statistically significant, adjusting to the data and explaining the variables in the model of variation of the CAAD decision. The value of the ln process presents itself as a significant predictor of the decision, presenting a direct relationship with it, where its increase leads to an increase in the chance of decision for the applicant by 29.9%. None of the types of chapters nor the counting of the number of words have significant relationships with the decision of the CAAD, not proving to be significant predictors of this.
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Books on the topic "Fiscal system"

1

Henry, Donald Putnam. Restructuring Hainan's fiscal system. Santa Monica, CA: Rand, 1991.

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Selvaraj, Dr C. FISCAL SYSTEM OF INDIAN ECONOMY. COIMBATORE: TEACHERS PUBLISHING HOUSE, 2008.

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Riccardi, Lorenzo. Introduction to Chinese Fiscal System. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8561-1.

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Connecticut. General Assembly. Legislative Program Review and Investigations Committee. Connecticut's tax system. Hartford, CT: Connecticut General Assembly, 2006.

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Manasan, Rosario G. Breaking away from the fiscal bind: Reforming the fiscal system. Makati, Metro Manila, Philippines: Philippine Institute for Development Studies, 1994.

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Notes on the Nigerian fiscal system. Uyo, Cross River State, Nigeria: Ododuma, 1986.

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Maryland. General Assembly. Division of Fiscal Research. Fiscal analysis and note system overview. Annapolis, Md. (Legislative Services Bldg., 90 State Circle, Room 226, Annapolis 21401): The Division, 1989.

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Oregon. Governor's Tax Review Policy Advisory Committee. Review of Oregon's tax system: Policy recommendations. [Salem, Or.]: The Committee, 1999.

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Productivity of the Nigerian tax system, 1970-1990. Nairobi: African Economic Research Consortium, 1997.

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Buti, Marco. Towards a European budgetary system. Badia Fiesolana, San Domenico (FI): European University Institute, 2003.

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Book chapters on the topic "Fiscal system"

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Bazart, Cécile. "Fiscal System." In Encyclopedia of Law and Economics, 1–6. New York, NY: Springer New York, 2018. http://dx.doi.org/10.1007/978-1-4614-7883-6_176-1.

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Bazart, Cécile. "Fiscal System." In Encyclopedia of Law and Economics, 879–84. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_176.

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Zhou, Feizhou, and Mingzhi Tan. "Fiscal Responsibility System." In Relationship between the Central Government and Local Governments of Contemporary China, 17–36. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-4388-8_2.

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Visco, Vincenzo. "Fiscal System and Fiscal Reform in Italy in the 90s." In Design and Reform of Taxation Policy, 113–51. Dordrecht: Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-015-7965-0_6.

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Benson, Bruce L. "Fiscal Competition in a Federal System." In Federalist Government in Principle and Practice, 55–95. Boston, MA: Springer US, 2001. http://dx.doi.org/10.1007/978-1-4615-1395-7_4.

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Braillard, Philippe. "Fiscal Policy and the Banking System." In Switzerland as a Financial Centre, 99–144. Dordrecht: Springer Netherlands, 1988. http://dx.doi.org/10.1007/978-94-009-2762-9_5.

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Torregrosa Hetland, Sara. "The Fiscal System of Late Francoism." In Palgrave Studies in Economic History, 27–55. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-79541-2_2.

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Riccardi, Lorenzo. "Introduction to Taxation." In Introduction to Chinese Fiscal System, 1–5. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8561-1_1.

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Riccardi, Lorenzo. "Legislative Framework." In Introduction to Chinese Fiscal System, 7–20. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8561-1_2.

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Riccardi, Lorenzo. "Taxpayers." In Introduction to Chinese Fiscal System, 21–35. Singapore: Springer Singapore, 2018. http://dx.doi.org/10.1007/978-981-10-8561-1_3.

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Conference papers on the topic "Fiscal system"

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Hammond, Robert, Ginny Coddou, Marius Laaveg, Babafemi Ogunyomi, Asbjorn Raeder, Malin Svensson, and Peng Xu. "Fiscal System Modeling Framework." In SPE Hydrocarbon Economics and Evaluation Symposium. Society of Petroleum Engineers, 2012. http://dx.doi.org/10.2118/162893-ms.

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Bi Ruixiang. "Fiscal revenue forecasting system research." In 2010 International Conference on Future Information Technology and Management Engineering (FITME). IEEE, 2010. http://dx.doi.org/10.1109/fitme.2010.5654754.

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KEMP, ALEXANDER G., and LINDA STEPHENS. "THE UK PETROLEUM FISCAL SYSTEM IN RETROSPECT." In Proceedings of the British Institute of Energy Economics Conference. PUBLISHED BY IMPERIAL COLLEGE PRESS AND DISTRIBUTED BY WORLD SCIENTIFIC PUBLISHING CO., 1996. http://dx.doi.org/10.1142/9781848161030_0005.

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Ogolo, Oghenerume, Petrus Nzerem, Ikechukwu Okafor, Raji Abubakar, Mohamed Mahmoud, and George Kalu. "A Hybrid Petroleum Fiscal System for Investment in the Exploration and Production E&P of Hydrocarbon." In SPE Annual Technical Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/206349-ms.

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Abstract Globally, there are two types of petroleum fiscal system; the concessionary and the contractual petroleum fiscal system. The main differences between the two types of petroleum fiscal system is the ownership of the resources and some distinct fiscal terms. The contractual petroleum fiscal system specifies a cost recovery option and profit oil split unlike the concessionary petroleum fiscal system that allows the contractor to recoup his capital before payment of tax. This tends to increase the risk associated with the host government revenue as investment in the production of hydrocarbon is filled with uncertainties. There is a need to redesign the concessionary petroleum fiscal to enable it reduce the risk associated with the host government revenue by making the host government to earn revenue early from petroleum investment. This research therefore evaluated a hybrid petroleum fiscal system for investment in the exploration and production of hydrocarbon. The concessionary petroleum fiscal system was adjusted to include a cost recovery option. Petroleum economic model for investment in a typical onshore oil field was built using spreadsheet modelling technique with the fiscal terms in the hybrid petroleum fiscal system embedded in it. The cost recovery option and oil price in the model were varied between 0-100% and $20-$100 per barrel. The NCF, IRR and payout period of the investment were determined. It was observed that the lower the cost recovery option, the higher the host government revenue. From the profitability analysis of the investment in the hybrid petroleum fiscal system, it was observed that when the price of oil was $100/bbl, the NCF of the host government was $9146 and $8426.3 for 0% and 80% cost recovery option. The lower the cost recovery option, the higher the payout period and the lower the internal rate of return. Though lower cost recovery increased the host government revenue more but it may make the hybrid petroleum fiscal system unattractive for investment in periods of low oil price. Hence a higher cost recovery option was recommended for the use of this type of petroleum fiscal system.
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Mohamed, Ibrahim, and Muhammad Iqbal Mohd Yunus. "Rationalising PSC Fiscal System Principles for Sustainable Future." In International Petroleum Technology Conference. IPTC, 2021. http://dx.doi.org/10.2523/iptc-21853-ms.

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Abstract PSC fiscal system serves as a framework to determine the sharing of petroleum revenues between stakeholders. Understanding its behavior is essential, given the nature and duration of upstream projects. The paper rationalizes fiscal systems that can promote a balanced, progressive, and robust revenue-sharing mechanism. The impact and efficiency of three typical fiscal regimes are assessed by observing how they react to different scenarios and outcomes, which could be either better or worse than the initial expectation. The three typical fiscal regimes are fixed-rate, production sliding scale sharing, and profitability-based sharing. The early days’ fixed rate sharing system is rigid and does not effectively address the different scales of upstream project investments and the associated uncertainties. The production sliding scale sharing is a partially progressive system that addresses production level variation but does not respond to the variation of other value drivers such as actual cost, price volatility, and project schedule. The profitability based fiscal term represents a progressive win-win system that is more robust, self-regulating, and balances stakeholders’ value objectives. Profitability-based sharing also promotes subsequent field developments. New investment lowers the profitability ratio, which in turn increases contractor profit share percentage. This mechanism results in higher incremental value to the contractor when developing the next field. Compared to the fixed-rate and production sliding scale based sharing, the profitability based sharing could provide a fiscal balance system that is self-regulating, progressive, and more robust. It fits nicely with the oil and gas industry known for the inherent risks and wide range of uncertainties throughout the life of the project. The profitability-based system could be further enhanced to encapsulate the multiple claw-back provisions by switching from the traditional stair-step sharing to a steeper linear sharing with the appropriate ceiling, floor, and triggering points. The linear representation of profitability-based sharing could also complement the various available PSC management control provisions to mitigate the potential cases of opportunistic gold-plating. The sensitive feature of linear sharing could help deter such manipulation. (334)
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He, An-kun, Ping Su, and Zhuang Wu. "BSP Design for Fiscal Cash Register Embedded System." In 2009 International Conference on Computer Engineering and Technology (ICCET). IEEE, 2009. http://dx.doi.org/10.1109/iccet.2009.70.

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Tairi, Imbërjah. "Specificities of the Fiscal System in R. Macedonia." In 24th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2019. http://dx.doi.org/10.46541/978-86-7233-380-0_8.

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Hiç Birol, Assist Prof Dr Özlen, and Assoc Prof Dr Ayşen Hiç Gencer. "THE KEYNESIAN SYSTEM: FISCAL AND MONETARY POLICY GUIDELINES." In 4th Annual International Conference on Qualitative and Quantitative Economics Research (QQE 2014). Global Science & Technology Forum (GSTF), 2014. http://dx.doi.org/10.5176/2251-2012_qqe14.12.

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Sun, Chunling, Yifan Liu, and Yanan Liu. "Fiscal Expenditure Control of MSW Disposal System Based on System Dynamics." In 2021 2nd International Conference on Urban Engineering and Management Science (ICUEMS). IEEE, 2021. http://dx.doi.org/10.1109/icuems52408.2021.00039.

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Hiç, Özlen, and Ayşen Hiç Gencer. "Anti-Keynesian Views: Fiscal and Monetary Guidelines." In International Conference on Eurasian Economies. Eurasian Economists Association, 2014. http://dx.doi.org/10.36880/c05.00849.

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In this article, we will cover the main anti-Keynesian views and macroeconomic systems that arose in the post Keynes period as well as their fiscal and monetary policy guidelines. As is known, the early Classical economists introduced a macroeconomic system based on the Quantity Theory and Say’s Law resulting in automatic full-employment equilibrium; and finally after 1929-1934 Great World Depression, the Keynesian System was introduced as a “revolution” (Keynesian Revolution) in theory and practice. As a result of the Keynesian policies implemented, European countries and the United States not only got over the Great World Depression but also in the years following the World War II, they have observed a fast and stable growth for a long time. Moreover, cyclical fluctuations have been controlled to a great extent. Even so, at the stage when the Keynesian System was introduced, anti-Keynesian views and macroeconomic systems were immediately introduced. Intense academic discussions between advocates of these views and the Keynesian economists have continued up until today. Meanwhile, many economists such as J.R. Hicks, R.F. Harrod, N. Kaldor, M. Kalesci, A.W. Philips, A. Hansen, P.A. Samuelson, E. Domar, J. Tobin, R. Solow, A.M. Okun, W. Helier, G. Ackler, F. Modigliani, and R. Musgrave and many others have developed and defended the Keynesian System from different aspects. We can characterize significant anti-Keynesian views and macroeconomic systems as the “Counter-Revolution”.
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Reports on the topic "Fiscal system"

1

Adams, R. C., R. S. Abramo, J. L. Parra, and J. F. Moore. COMWIN Antenna System Fiscal Year 2000 Report. Fort Belvoir, VA: Defense Technical Information Center, September 2000. http://dx.doi.org/10.21236/ada384619.

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Nutt, M., E. Morris, F. Puig, J. Carter, P. Rodwell, A. Delley, R. Howard, and D. Giuliano. Used fuel management system architecture evaluation, Fiscal Year 2012. Office of Scientific and Technical Information (OSTI), February 2013. http://dx.doi.org/10.2172/1063096.

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Nguyen, Thomas G. DoD Statistical Report on the Military Retirement System: Fiscal 2000. Fort Belvoir, VA: Defense Technical Information Center, May 2001. http://dx.doi.org/10.21236/ada385463.

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Ferguson, J. E. 1.8.2.1.2 Site system engineering implementation Fiscal Year 1998 multi-year work plan. Office of Scientific and Technical Information (OSTI), October 1997. http://dx.doi.org/10.2172/325274.

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David Dennison, Pamela W. Massey, and Timothy O. Nelson. Advanced Recovery and Integrated Extraction System (ARIES) Fiscal Year 1996 Annual Report. Office of Scientific and Technical Information (OSTI), October 1998. http://dx.doi.org/10.2172/1148.

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Wilson, C. E. Tank waste remediation system fiscal year 1997 multi-year workplan WBS 1.1. Office of Scientific and Technical Information (OSTI), September 1996. http://dx.doi.org/10.2172/16774.

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Lenseigne, D. L. Tank waste remediation system fiscal year 1998 multi-year work plan WBS 1.1. Office of Scientific and Technical Information (OSTI), September 1997. http://dx.doi.org/10.2172/335150.

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Shelton, L. W. ,. Westinghouse Hanford. Tank waste remediation system baseline tank waste inventory estimates for fiscal year 1995. Office of Scientific and Technical Information (OSTI), December 1996. http://dx.doi.org/10.2172/328491.

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MARSHALL, D. Tank waste remediation system fiscal year 1999 multi-year work plan WBS 1.1. Office of Scientific and Technical Information (OSTI), November 1998. http://dx.doi.org/10.2172/11283.

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DEPARTMENT OF DEFENSE WASHINGTON DC. Program Acquisition Costs by Weapon System, Department of Defense Budget for Fiscal Year 1995. Fort Belvoir, VA: Defense Technical Information Center, February 1994. http://dx.doi.org/10.21236/ada277019.

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