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Dissertations / Theses on the topic 'Income tax individuals'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Weismuller, Jay. "Earned income tax credit expansions and filing behavior among eligible individuals." Thesis, Georgetown University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10106967.

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<p> This paper examines the relationship between expansions of Earned Income Tax Credit (EITC) benefits and federal tax return filing behavior among EITC eligible individuals. An estimated 13 to 18 percent of individuals who are eligible for EITC do not file tax returns, and therefore do not receive the credit. One understudied approach to reducing the EITC eligible nonfiler rate is increasing EITC benefits, which effectively increases filing incentives. This study uses panel data from the 2008 Survey on Income and Program Participation that track EITC eligible individuals before and after the

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2

Meneses, Morales Indhira, Zamora Johanny Mayte Napán, and Casas Nicolás Alejandro Valverde. "The myth of contributive capacity: Brief comments regarding to the current regulation to Income Tax Individuals and a proposal for the future." IUS ET VERITAS, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/122447.

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This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the taxpayers.<br>El presente ensayo tiene como objetivo el análisis de la actual regulación del impuesto a la renta de las Personas Naturales desde una perspectiva crítica de los efectos que ésta tiene en la capacidad contributiva de los contribuyentes. Asimismo, propone una solución distinta al actua

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3

Večerskytė, Ingrida. "Gyventojų pajamų apskaičiavimo teisiniai aspektai Lietuvos Respublikoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090122_145938-40355.

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Mokesčių administratorius, rinkdamas mokesčius, gana dažnais susiduria su pajamų slėpimu, kuris pasireiškia darbo užmokesčio mokėjimu „vokeliuose“, apsimestinių sandorių sudarymu ir vykdomos ekonominės veiklos slėpimu ir pan. Kovojant su šiuo reiškiniu, sukurta teisinė bazė, numatanti priemonės ir būdus (šaltinius), kurie padeda mokesčių administratoriui nustatyti realias gyventojų pajamas. Tačiau, ar ta teisinė bazė yra pakankama ir ar mokesčių administratorius turi užtektinai priemonių ir būdų (šaltinių), autorė ir bando atskleisti savo magistro darbe. Autorė magistro darbe daugiausia remia

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4

Van, Deventer Hendrik Johannes Marthinus. "A critical analysis of the taxation of interactive gambling income earned by resident South African individuals." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/26443.

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There has been a continuous increase in the popularity of interactive gambling in South Africa due to the wide range of channels in which the public can now quickly and easily access gambling opportunities. Although there is uncertainty related to whether or not interactive gambling is considered to be legal in South Africa, the total value of income earned from interactive gambling by South African residents is conservatively estimated to be between R4 billion and R10 billion per year. Unfortunately, due to the fact that interactive gambling does not have national boundaries, it is difficult

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5

Shulca, Romero Estefanía. "¡Se Vende!: El Impuesto a la Renta en la Enajenación de Inmuebles Efectuada por Personas Naturales." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/119036.

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This article discusses the treatment of the income tax of second category generated from the sale of real property made by individuals. Its development will focus on the following points:1) The tax determination described sequentially and according to law; 2) The exceptionalcases where there is not capital gain on the sale of a real property; 3) The determination ofthe tax basis in the cases where the transferor acquired free of charge the property that willbe transferred; 4) The obligation of using means of payment accepted by the banking andfinancial system in the operation; 5) The opportuni

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6

Палаумов, Е. Л., та E. L. Palaumov. "Проблемы и пути совершенствования налоговой политики государства по пресечению уклонения от налога на доходы физических лиц : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/94154.

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Целью данной работы совершенствование налоговой политики для достижения более эффективного противодействия уклонения от налога на доходы физических лиц. В первой главе проведен анализ угроз экономической безопасности государства, выявлены факторы сокрытия налогов, а также проведено сравнение методов оценки уклонения от налогообложения. Во второй главе произведена оценка масштабов сокрытия налогов и определены последствия от данного явления. В третьей главе определены проблемы и пути совершенствования механизма по противодействию от уплаты налогов.<br>The aim of this work is to improve tax poli

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7

Yuwono, Thalyta Ernandya. "Individual Income Tax in Indonesia: Behavioral Response, Incidence, and the Distribution of Income Tax Burden." Digital Archive @ GSU, 2009. http://digitalarchive.gsu.edu/econ_diss/36.

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This dissertation estimates the relationship between tax-reporting decision and the change in marginal tax rates, relying on taxpayer's responses (standard labor supply response) as well as reported behavioral responses (compliance). There are still limited studies on elasticity estimates for developing countries. We utilize an applicable theoretical model by using standard labor supply model and summarize a tax avoidance model as the base of our elasticity estimation. The labor supply theoretical model suggests ambiguity of the labor supply decision and the tax avoidance model suggests that t

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8

Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.

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Thesis (Ph. D.)--Georgia State University, 2008.<br>Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).

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9

Birskyte, Liucija. "The effects of IRS audit rates on state individual income tax compliance." [Bloomington, Ind.] : Indiana University, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3342195.

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Thesis (Ph.D.)--Indiana University, School of Public and Environmental Affairs, 2008.<br>Title from PDF t.p. (viewed on Oct 2, 2009). Source: Dissertation Abstracts International, Volume: 70-02, Section: A, page: 0683. Adviser: John L. Mikesell.

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10

Skulski, Bohdan J. (Bohdan Jan) Carleton University Dissertation Law. "The Exigibility of RRSPs on account of income tax arrears." Ottawa, 1999.

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11

Adireksombat, Kampon. "The effects of the earned income tax credit on labor markets and individual behavior." Diss., Connect to online resource - MSU authorized users, 2008.

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12

Matsuka, Tamami. "An analysis of the effect of electronic filing on individual income tax compliance." CONNECT TO ELECTRONIC THESIS, 2007. http://dspace.wrlc.org/handle/1961/4262.

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13

Vergara, Domínguez Damián. "Business creation, income sheltering and individual tax planning: evidence from special tax regimes for small businesses in Chile." Tesis, Universidad de Chile, 2016. http://repositorio.uchile.cl/handle/2250/143987.

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Tesis para optar al grado de Magíster en Economía<br>In 2013, the Chilean tax system was characterized by the presence of several special tax regimes for small businesses (STRs). Given system’s complexity, the particularities of the different STRs raised concerns about their potential usage as tax avoidance channels for high income taxpayers. This paper addresses that issue by asking if those regimes were associated with a strategic tax planning decision at the individual level. Descriptive statistics account for three stylized facts about STRs usage who suggest the existence of a strate

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14

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

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

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15

Loo, Ern Chen. "The influence of the introduction of self assessment on compliance behaviour of individual taxpayers in Malaysia." Thesis, The University of Sydney, 2006. http://hdl.handle.net/2123/7233.

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16

Sasmaz, Mary B. "Peers, Morality, and Socioeconomic Status: An Analysis of the Influence of Peer Groups on Income Tax Compliance." Case Western Reserve University School of Graduate Studies / OhioLINK, 2019. http://rave.ohiolink.edu/etdc/view?acc_num=case1559488726376443.

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17

Siebenthaler, Jennifer W. "ENDOWMENTS OF HIGHER EDUCATION INSTITUTIONS AND INDIVIDUAL INCOME TAX POLICY: WEALTH EROSION FROM A LOSS IN CHARITABLE CONTRIBUTIONS." UKnowledge, 2019. https://uknowledge.uky.edu/epe_etds/68.

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The most significant tax overhaul bill in over thirty years was enacted in 2017 and expected to have wide-ranging effects. The Tax Cuts and Jobs Act includes numerous policies that directly and indirectly impact the higher education sector and the effect to endowments was not addressed in the public debate leading up to enactment. Unlike expendable gifts, a reduction in endowment contributions has a cumulative effect because a gift to an endowment can benefit all subsequent years. Each year following a contribution, investment income earned on the original gift is available for spending and be

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18

Hirschbeck, Lisa. "Encouraging individual retirement savings in South Africa." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017535.

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Many South Africans may not have adequate retirement savings when they retire and this has the effect of a low income replacement ratio on retirement that may lead to a decrease in the standard of living of the retiree and in extreme cases the retiree becoming dependent on their family and the government. Owing to this trend of no or inadequate retirement savings, South Africa embarked on a retirement reform journey in 2004. The goal of this research is to determine whether the retirement reform mechanisms outlined by National Treasury would encourage individual retirement savings that should

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19

Sehume, Tebogo. "The South African capital gains tax consequences of ceasing to be a resident for persons other than individuals." Thesis, 2014. http://hdl.handle.net/10210/8784.

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M.Comm. (International Taxation)<br>Under the South African income tax system, para 12 of the Eighth Schedule states that, when a person ceases to be a resident, he/she is deemed to have disposed of his/her worldwide assets (subject to certain exclusions) at market value the day before he/she terminates his/her residency. Such deemed disposal triggers a capital gains tax charge. Commonly referred to as the ‘exit tax’, it has been in place since the introduction of capital gains tax on 1 October 2001. A recent ruling in the Supreme Court of Appeals found that according to article 13 of a double

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20

NESNÍDALOVÁ, Kristýna. "Vliv minimální mzdy na disponibilní příjmy fyzické osoby." Master's thesis, 2019. http://www.nusl.cz/ntk/nusl-394624.

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The thesis focuses on minimum wage. The aim of the work is to evaluate the impact of the growth of the minimum wage on disposable incomes of natural persons from employment and self-employed activity from 2011 to 2019. Subsequently, there are suggested measures to help reduce the levies on the income of individuals, thus maintaining the highest disposable income.

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21

Coetzee, K. (Karina). "Horizontal equity in the taxation of the income of individuals in the Republic of South Africa subsequent to the submission of the Margo report." Thesis, 1995. http://hdl.handle.net/10500/17905.

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The purpose of this research was to determine whether horizontal equity in the taxation of individuals in South Africa improved after the legislative changes from 1984 to 1995 and the Katz Commission recommendations. After an extensive literature study, horizontal equity in the taxation of individuals in South Africa was defined as the equivalent tax treatment in equivalent economic circumstances for the same economic units. The household as the economic unit, is the unit to be considered when evaluating horizontal equity. The study also reviewed the solutions found in other countries

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22

Калуцька, К. В. "Прямі податки в системі державного регулювання доходів юридичних і фізичних осіб". Thesis, 2015. http://dspace.oneu.edu.ua/jspui/handle/123456789/5621.

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Коцюрубенко Г. М.<br>Метою дипломної роботи є аналіз тенденцій функціонування і розвитку теорії та практики прямого оподаткування в регулюванні доходів юридичних та фізичних осіб, формуванні доходної частини бюджету України, розробці шляхів його подальшого реформування та вдосконалення.<br>Целью дипломной работы является анализ тенденций функционирования и развития теории и практики прямого налогообложения в регулировании доходов юридических и физических лиц, формировании доходной части бюджета Украины, разработке путей его дальнейшего реформирования и совершенствования.<br>The aim of th

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23

Shu-Fan, Lai, and 賴淑芬. "Data Analysis of Individual Income Tax." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/93695615670680685101.

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PERMANOVÁ, Romana. "Daňové dopady založení společnosti s ručením omezeným jednou fyzickou osobou." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-173923.

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This thesis deals with the possibilities of taxation of a person who wants to do business as an individual. The main subject of this work was to evaluate situation in terms of tax advantages. The issue of taxation is only one of the criteria. There are other criteria that might affect the decision, for example such as insurance, financing options, There are two options. One of them is a self-employed person who conducts business under the Trade Act. The other options is to do business as a legal entity, through a limited liability company with just one partner. There are no employees in the co

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25

Wen, Ya-Chuan, and 温雅筌. "Individual Income Tax - A Study of Alternative Minimum Tax." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/99758999958982989768.

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碩士<br>亞洲大學<br>會計與資訊學系碩士班<br>97<br>Abstract The tax system in our country has too many loopholes and therefore the gap between the rich and the poor is huge. Obviously, the tax system is unfair. The “Minimum tax system statute” which states companies and individuals have not to pay high taxes has been come out in order to be accordance with the regulation of tax relief by paying lower or even basic amount. The evolution of the United State “minimum tax” since 1969, the tax system from the minimum tax burden by an additional type system to the alternative minimum tax system. And it towards to ab

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Chen, Han-jung, and 程涵融. "The Income Redistribution Effect of Individual Income Tax by Category." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/19731823596560617629.

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碩士<br>逢甲大學<br>財稅學系<br>101<br>The individual income tax which adopts a progressive tax system is the main revenue for government, therefore it should be the most equitable tax system. This study focuses on analyzing the income redistribution effect of different categories of income individual income tax. The data is obtained from The Statistics of Compliance and Approval of Individual Income Tax published by The Fiscal Information Agency of Ministry of Finance. The empirical results show the distribution of individual income tax either before or after-tax income had been worse from 1990 to 2010

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27

Chan, Yi-Chun, and 詹益群. "A Study on the Alternative Minimum Tax of Individual Income Tax." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/30891806805571597400.

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碩士<br>中原大學<br>會計研究所<br>94<br>In June 2005, Former Minister of Finance, Lin Chuan, publicized the data of tax collection from high-income citizens. According to the 2003 data, among the top 40 high-income earners with an annual income of over 300 million NT dollars (approximately 10 million US dollars), 8 of them did not pay tax, 7 paid less than 1% of total income for tax, and only 4 of them paid tax properly as required. The news aroused a wide spectrum of opinions. Thus, the Basic Income Tax Code (Alternative Minimum Tax) was successfully passed. In the alternative minimum tax (AMT) system,

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28

Hwu, Jyh-Rong, and 胡志榮. "A Study on Individual Income Tax Collection Reengineering." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/24091824095654631776.

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29

Yang, Yaching, and 楊雅淨. "Application of Data Mining in Individual Income Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/60529541152037452369.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>92<br>There are about five million personal income tax declarers in our country. To find an objective and systemic model to tell the characters of tax evasion is necessary. According to this model we can analysis the probability of tax evasion and then help the inspector of taxes to find out the suspects. The other purpose of this model is to avoid wasting time on invaluable cases and ensue the fair tariff. This research use the personal income tax data of 2000、2001、2002 ，which were preprocessed and adding some dummy variables for analysis. W

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Chang, Wei-Chih, and 張偉志. "Exemptions on Individual Income Tax as Constitutional Rights." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/q4au6e.

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碩士<br>國立臺灣大學<br>法律學研究所<br>105<br>If necessities or expenses for basic living are imposed of income tax obligation, right of existence is infringed. Right of existence under Article 15 of the Constitution indicates economic fundamental right, rather than right to live. Due to the limited resources, the protection sphere (“Schutzbereich”) of right of existence is close to Existenzminimum, namely the basic living in accordance with human dignity, maintaining the effectivity of the right. Meanwhile, social rights should be regarded as constitutional rights. Current theories on right of existence f

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31

Shahn, Teng-Sheng, and 單騰笙. "The Research of Integration of Business Income Tax and Individual Income Tax in Endogenous Growth Model." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/67405439352129655711.

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碩士<br>淡江大學<br>財務金融學系<br>85<br>The purpose of this study is to build a model which observes the relationof integration of business income tax and individual income tax(IBI) and econo-mic growth.This study uses the model of Barro''sliterature(1990)that related toendogenous growth model of government spending.This study changes the income tax rate of Barro''s literature to coordinate average income tax rate of the con-dition of IBI.We can find the effect of IBI to economic growth that take adv

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Lu, Wen Hui, and 盧文慧. "Taxation of Individual Annuity-The Stady on Income Tax、Estate Tax and Give Tax." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/84179798361119692565.

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Pei-Lun, Wu, and 吳佩倫. "The Study of Tax-Exempt Income Institution of Individual Income Tax in Taiwan：A Perspective of Historical Institutionalism." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/37894210205665213135.

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碩士<br>國立成功大學<br>政治經濟學研究所專班<br>92<br>During the past decade, Taiwan’s fiscal problems have worsened. Currently, the rate of growth of the government’s revenue is far lower than its expenditures. Moreover, tax income, the government’s major source of revenue, not only hasn’t grown in step with the country’s economy and GDP, but instead has declined each year. This is mainly because there are too many tax preferences, which severely deteriorates the tax basis and thereby lowers the tax burden ratios. Furthermore, the concentration of tax preferences for high-income earners has widened the gap

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LO, TSAI-YUEH, and 羅彩月. "A Study on the Determinants of Individual Income Tax, Profit-seeking Enterprise Income Tax, Land Tax and Land Value Increment Tax in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ctqq5k.

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碩士<br>朝陽科技大學<br>財務金融系<br>105<br>This paper collates data of annual recurring income per household, the percentage of the population in low-income households, the percentage of the population with college/university education or better, the percentage of the population residing in urban planning divisions, unemployment rates, the percentage of employees and employers in the workforce across 20 cities and counties in Taiwan in 2006-2015 as independent variables. The data of individual income taxes, profit-seeking enterprise income taxes, land taxes and land value increment taxes are referred to

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Hsin, Kai-Chen, and 辛凱貞. "A Study of Healthcare Practitioners Individual Income Tax Issues." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/11026977522273977069.

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碩士<br>中原大學<br>會計研究所<br>104<br>During the past five years, the total budget of the central government comes from tax income as the main source of revenue, a comparison between 2015 and 2014 about national tax ,which increased by 8% . Consolidated income tax increased more than 15.4% , as a result ,consolidated income was seem as the most importance of annual revenue. Among 10 different types of income tax, Execution of business income earners declare consolidated income belongs to declare independence. Thus the correctness of the declaration and the resulting amount the applicant of the relevan

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CHEN, TSU-HSIANG, and 陳祖祥. "A Study on Punishment for Individual Income Tax Evasion." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/mxm9zv.

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碩士<br>國立臺灣大學<br>法律學研究所<br>106<br>The Punishment for tax evasion shall be subject to Article 7 (8) of the Taxpayer Rights Protection Act.That is to say, the taxpayer has the intention to conceal important facts and result in tax evasion. Article 15 (2) of the Basic income Taxes Regulations is a provision for tax evasion. Therefore, if Taxation authority want to impose tax evasion on the taxpayer, it must comply with the provisions of Article 7 (8) of the Taxpayer''s Rights Protection Law.If the taxpayer voluntarily corrects the mistake and pays it before the penalty, there should be t

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Hsieh, Hsin-Yun, and 謝欣澐. "An Economic Efficiency Analysis of Individual Income Tax Notice of Tax Calculation Service." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/47z86s.

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碩士<br>國立中興大學<br>應用經濟學系所<br>101<br>Our government has been promoting e-government plan since 1998. This plan has been completed from the first stage to third stage successively. The main e-government service is individual income tax declare through internet which started in 1999. The e-government is an important indicator of being a national development and competition. The quality of the government service is the main reference for promoting strategy of this plan. The main purpose of this paper is to understand the present e-government service, to evaluate the cost and benefit of “Individual

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CHUANG, TSUNG-PENG, and 莊宗鵬. "Tax Compliance Analysis of Individual Income Tax in Taiwan - Theory of Planned Behavior." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/26uaga.

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碩士<br>國立高雄科技大學<br>財富與稅務管理系<br>107<br>This study focused on the intrinsic motivation of taxpayers to determine how to promote their compliance with the payment of individual income tax. The theory of planned behavior was used to categorize the tax compliance of Taiwan taxpayers into three dimensions, namely behavior and attitude, subjective norms, and perceived behavioral control. These dimensions were then subject to statistical analysis through application of a questionnaire. The empirical results indicated that the three dimensions had a significantly positive influence on tax compliance. Fi

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Wu, Chin-Ju, and 吳淨茹. "The Impact of the Individual Income Tax E-Filing with National Health Insurance IC Card on the Individual Income Tax Returns Pre-Calculation." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/y7c677.

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碩士<br>元智大學<br>管理碩士在職專班<br>106<br>Due to the implementation of the individual income tax e-filing with National Health Insurance IC Card, some taxpayers who used to received papers of Individual Income Tax Returns Pre-Calculation receive aerogramme notice instead and need to download the files by themselves. The result of the Individual Income Tax Returns Pre-Calculation will be affected if those taxpayers failed to download the files. By questionnaire survey, this study shows the factors what affect files’ downloading, including taxpayers’ network environment with notebooks and ipads, the thou

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Wang, Xiu-Wen, and 王脩文. "The Comparison between Consolidated Tax Return and Single Tax Return in terms of Individual Income Tax." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/53193303196975913317.

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碩士<br>國立中山大學<br>經濟學研究所<br>103<br>There are two ways to make a tax declaration for Individual Income Tax, one is Consolidated Tax Return; the other one is the single individual reporting tax. Our government will add a new method called &;quot;The Amount of Tax Leviable on the Salary Income of a Taxpayer or His(Her) Spouse Computed Separately and then Declared and Paid Consolidatedly by the Taxpayers,&;quot; which serves as a new tax declaration for Individual Income Tax in 2016. It clearly indicates that domestic taxation system gradually shifts from household to one single person. The thesis d

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Wang, Yen-Sen, and 王燕森. "A study on the Deduction system of Individual Income Tax." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/71759361236976504420.

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碩士<br>國立中興大學<br>法律學系碩士在職專班<br>105<br>In recent years, the gap between the rich and the poor is expanding day by day. It seems that the distribution of income tends to move towards the M-shape society. For the sake of solving such problems, the government has also pay close attention to the social aspect in addition to strive to revitalize the economy. The fairness of income distribution serves as the power for social stability. If the fruit of economic growth could not be fairly shared among people from all walks of life in the society and resources are merely accumulated by the minority group

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Shin, Chwen-Haw, and 辛純浩. "The Study on the Taxpaying Unit for Individual Income Tax." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/27337828147940828012.

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碩士<br>義守大學<br>管理科學研究所<br>88<br>According to the taxation system of R.O.C., each individual is obligated for its own tax responsibility. However, the fundamental and principal of taxation shall be a simple, equitable and reasonable process. Revenue that created from our income tax procedure shall be stabilized and extensive, in which it is generally practice among all nations. Moreover, representation of income tax is significant for our national revenue. Systematic and regulation of taxation shall be a stability outcome. In review of our implementation of our income tax method, whether it

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Chen, Cheng-Shing, and 陳正興. "A Study on the Individual Income Tax of School Employees." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9kcrps.

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碩士<br>中原大學<br>會計研究所<br>102<br>Abstract It is convinced that the current tax preferences in tax-free income and deduction of Individual Income Tax still exists numerous unfairness, what is more, the classified categories of consolidated income are also indefinite, which might be on account of the necessary costs and expenses are permitted to be deducted in some categories of income, whilst only parts of income can be subject to taxation after a fixed deduction. In the event of failing to conduct an appropriate classification of income will affect consequently its accuracy to calculate the amoun

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Li, Jue-Ming, and 李矩銘. "Collection Management of Individual Income Tax between Taiwan and China." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/rag7pd.

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Jun-Ling, Shen, and 沈君玲. "A Study on Exemption and Deduction of Individual Income Tax." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/atxsgu.

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碩士<br>國立中正大學<br>會計與法律數位學習碩士在職專班<br>107<br>The most relevant tax item for taxpayers is the individual income tax that needs to be declared in May each year. When the items of tax exemption and deduction are reported as tax returns, it is important for each taxpayer to deduct the items. Recalling Article 17 of the Income Tax Law of Taiwan, which stipulates the tax exemption and various deductions. Since 1951, the provision has been amended 25 times. Now there are six itemized deductions and six types of special deductions, besides the exemption and standard deduction. However, many scholars beli

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Cheng, Chih-Chih, and 鄭芝智. "The Related Research of Individual Income Tax Investigation on Income from Executing Professional Practices." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/5jcdu6.

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碩士<br>中華大學<br>企業管理學系碩士班<br>103<br>For past years, Individual Income Tax is a major proportion of total national tax revenues. Individual Income Tax is declared by taxpayer’s self-report in our country, it has advantages such as it can achieve the principle of taxpayer’s taxability and social wealth equality. However, it has also disadvantages such as it needs many arrangements in different agencies because of tediously tax collection and high taxation cost. Low honesty is observed in professional practician’s tax declaration. Therefore, it’s very important task for tax authority to truly contr

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Усс, Олександра Віталіївна. "Організація обліку і аналіз заробітної плати на підприємстві ПрАТ «Запоріжавтоматика»". Магістерська робота, 2019. https://dspace.znu.edu.ua/jspui/handle/12345/2731.

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Усс О. В. Організація обліку і аналіз заробітної плати на підприємстві ПрАТ «Запоріжавтоматика» : кваліфікаційна робота магістра спеціальності 071 "Облік і оподаткування" / наук. керівник Ю. М. Уманська. Запоріжжя : ЗНУ, 2020. 110 с.<br>UA : Кваліфікаційна робота: 110 c., 13 рис., 20 табл., 2 додатка, 61 літературних джерел. Об’єктом дослідження кваліфікаційної роботи виступає процес обліку і аналізу розрахунків з оплати праці на досліджуваному підприємстві. Метою дослідження кваліфікаційної роботи є вивчення господарської діяльності у розрізі оплати праці на прикладі ПрАТ «Запоріжавтоматика

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Lu, Shu-Hua, and 呂淑華. "The Study of Innovation Service of Tax Authority－Reform of Individual Income Tax Declaration Method." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/9tm7mc.

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碩士<br>開南大學<br>商學院碩士在職專班<br>103<br>Due to the great number of more than 6.02 million individual comprehensive income taxable units in R.O.C in 2013, no matter considering the number of the taxpayers or tax revenue impact, individual income tax is definitely one of the most important taxes among 18 kinds of taxes. Throughout the annual period of individual comprehensive income declaration, the tax authorities always require enormous amount of manpower to assist the taxpayers in filling out the comprehensive income tax return successfully. Following the trend of modern information technology, the

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Gu, Kun Rong, and 古坤榮. "The Investigation on Forecasting Method of Individual Income Tax in Taiwan." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/54785630984320252753.

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Chung, I.-Hsien, and 鍾一賢. "The Study Of Processes Reengineering In Production Of Individual Income Tax." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/41669057014093000999.

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碩士<br>東吳大學<br>會計學系<br>91<br>Abstract Title: The Study Of Processes Reengineering In Production Of Individual Income Tax. Author: Chung, I-Hsien Advisor: Lin, Suming, Ph.D.; Ma, Chia-Ying, Ph.D. Month/Year: July 2003 Consolidated income tax has close relation with people’s daily life. Everyone is concerning about and highly expecting the efficiency of the tax administration. On the other hand, many problems have shown after empirical inspection for several years. Therefore, the claim process and its system revolution become the most impor

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