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Dissertations / Theses on the topic 'Intensity of Tax Enforcement'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Christian, Philip C. "Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/335.

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Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent o

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2

LI, Yongbo. "Tax-induced earnings management, auditor conservatism, and tax enforcement." Digital Commons @ Lingnan University, 2014. https://commons.ln.edu.hk/acct_etd/17.

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Prompted by the recent statutory corporate income tax-rate reduction in China, in this study I investigate whether the constraining effect that quality auditors have on tax-related discretionary current accruals (DCA) differs for two sub-groups of listed firms with tax incentives to manage earnings upward versus downward. I also explore whether the effectiveness of tax authority scrutiny (i.e. tax enforcement) on DCA differs for the same two groups. I find that the firms’ two external monitors are sensitive to the direction of managerial incentives for earnings management. Specifically, higher

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3

Galmarini, Umberto. "Optimal taxation, imperfect competition and tax enforcement policies." Thesis, University of Warwick, 1993. http://wrap.warwick.ac.uk/4492/.

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This thesis contains four papers in the area of Public Economics. Chapter 1 looks at producers' taxation in a model of vertically related oligopolies. Both ad valorem and specific taxes are considered and formulae expressing their effects on prices and profits are derived, showing how these depend on factors such as demand conditions, technology and market structure. Conditions for taxation to cause price overshifting and to raise profits are given. Also, tax instruments are compared in terms of the amount of revenue collected and the effect on the price for the final good. Chapter 2 applies t

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4

Brown, Sara E. "Code enforcement, tax delinquency, and strategic management of problematic properties." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90090.

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Thesis: M.C.P., Massachusetts Institute of Technology, Department of Urban Studies and Planning, 2014.<br>Thesis: S.M. in Real Estate Development, Massachusetts Institute of Technology, Program in Real Estate Development in conjunction with the Center for Real Estate, 2014.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 129-137).<br>This thesis considers two interrelated sources of blight in cities: so-called "problem properties" (PP), or properties in poor physical condition where owners have stopped performing basic maintenance, and tax-delinquent prop

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5

Finley, Andrew Rhodes. "The Impact of Large Tax Settlements on Firms' Subsequent Tax and Financial Reporting." Diss., The University of Arizona, 2015. http://hdl.handle.net/10150/555888.

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In this study, I examine how firms change their tax avoidance and financial reporting following large tax settlements. I find that firms decrease tax avoidance following large settlements and this effect is concentrated among firms under-reserved for the settlement for financial accounting purposes. Additionally, my results suggest firms learn from tax examination resolutions in a way that affects their financial reporting over the tax account. Finally, I find that the effect of large settlements also spills over to firms within the same auditor network. This study provides context to the tax

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6

Schmoll, Moritz. "Broken promises : the politics of lax enforcement of tax laws in Egypt." Thesis, London School of Economics and Political Science (University of London), 2017. http://etheses.lse.ac.uk/3765/.

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This thesis seeks to explain the lax enforcement of tax laws in Egypt. While I acknowledge that existing explanations emphasising amongst other things the importance of low administrative capacity, neopatrimonialism, or rentseeking may discern some of the drivers of tax collection performance, I claim that other factors have been neglected. Based on a combination of historical and ethnographic research, I show how historical legacies and contemporary political dynamics intertwine and shape taxation at the three levels of microlevel tax relations, intra-bureaucratic relations, and the administr

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7

Brady, Ann. "Enforcing local taxes." Thesis, University of Bristol, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323624.

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8

Naritomi, Joana. "Essays in Public Finance and Development Economics." Thesis, Harvard University, 2014. http://dissertations.umi.com/gsas.harvard:11504.

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This dissertation comprises three chapters. The first chapter investigates whether consumers can help governments improve firm compliance with the Value Added Tax. It exploits quasi-experimental variation from a government program from Sao Paulo, Brazil that created monetary rewards for consumers to ask for receipts. To assess how incentives to consumers can be effective despite potential collusion opportunities, I construct datasets for 1 million firms, 40 million consumers, and 2.7 billion receipts. I estimate that revenue reported in retail increased by at least 22% over four years. The es

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9

Adomėnienė, Viktorija. "Mokestinių prievolių vykdymo užtikrinimo būdų vaidmuo mokesčių administravimo procese." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061213_123244-14389.

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Mokestinių prievolių įvykdymo užtikrinimo būdų sąvoka nėra visiškai nauja Lietuvos mokesčių administravimo procese - jie buvo naudojami ir anksčiau, tačiau senos redakcijos LR mokesčių administravimo įstatyme buvo įtvirtinta tik mokestinių prievolių išieškojimo įvykdymo užtikrinimo samprata. Nuo 2004 05 01 įsigaliojusiame LR mokesčių administravimo įstatyme įvertinta ir mokestinių prievolių įvykdymo būdų reikšmė mokesčių administravimo procese, jie susisteminti ir apjungti į vieną grupę. Temos aktualumą pabrėžia nenuginčijamas faktas, kad mokesčiai sudaro esminę valstybės biudžeto dalį. Kadang

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10

Briganti, Federica <1991&gt. "Reforming the enforcement of Union customs law in the light of European tax and sanctioning framework." Doctoral thesis, Alma Mater Studiorum - Università di Bologna, 2019. http://amsdottorato.unibo.it/8917/1/TesiFinaleDaCaricarePDF.pdf.

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The research aims to investigate the current state of play of customs legislation in the contemporary EU. When viewed in a historical perspective, customs law is a key topic in the European Union, both for the proper functioning of the Single Market and the role of customs duties as EU’s own resources. Despite the plethora of EU regulations, including the Union Customs Code, the legal framework on customs law enforcement has not been adequately developed. In this regard, the role of Member States is still of crucial importance since the enforcement of EU customs law is almost entirely lef

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11

Wynter, Carlene Beth. "Property tax administration in practice : a case study of the Portmore Municipality, Jamaica." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/17580.

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The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authorit

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12

Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.

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The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and thr

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13

Elliott, Sarah. "The 'pay now argue later' principle in South African Tax Law: its development, operation, comparison to South African civil debt enforcement and consistency with the constitutional right of access to courts." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25267.

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Section 164 of the Tax Administration Act 28 of 2011 (the TAA), previously contained in section 88 of the Income Tax Act 58 of 1962 (the Income Tax Act) and section 36 of the Value-Added Tax (VAT) Act 89 of 1991 (the VAT Act), provides that the payment of tax will not be automatically suspended until the resolution of a dispute regarding the liability for the said tax debt. This is known as the 'pay now argue later' principle. The objectives of this research were to analyse the development of the 'pay now argue later' principle in South African tax law, to provide an overview of the content an

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14

Azari, Afarin Ahmadi. "Effective tax rate in european companies." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21107.

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Mestrado em Finanças<br>Este trabalho pretende determinar como as características das Empresas têm influência no consequente tratamento Fiscal, nomeadamente na taxa efetiva de imposto. No nosso estudo, a Taxa Efetiva de Imposto (TEI) foi definida das 3 seguintes formas: TEI1 sendo um logaritmo do rendimento coletável dividido pelo GAI (Ganhos antes de Impostos), TEI2 sendo um logaritmo do rendimento coletável dividido pelo GAI normalizado e TEI3 como um algoritmo do montante pago em Impostos dividido pelo GAI normalizado. A amostra é constituída por 450 Empresas Publicas de 18 países Europeu

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15

Fritz, Carika. "An appraisal of selected tax-enforcement powers of the South African revenue service in the South African constitutional context." Thesis, University of Pretoria, 2017. http://hdl.handle.net/2263/62233.

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There is tension between the South African Revenue Service’s duty to collect taxes on the one hand, and its duty to respect taxpayers’ rights on the other. An environment where there is clearly respect for the rights of the taxpayer may indeed result in increased voluntary compliance. This thesis constitutes a comparative appraisal of whether the following enforcement powers of the South African Revenue Service (“SARS”) in the South African constitutional context, namely (i) SARS’ power to conduct searches and seizures in order to verify compliance and investigate the commission of offences

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16

Kasper, Matthias. "How do Institutional, Social, and Individual Factors Shape Tax Compliance Behavior? Evidence from 14 Eastern European Countries." WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5153/1/SSRN%2Did2825994.pdf.

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This paper uses micro-level data from a nationally representative survey of 22,000 individuals in 14 Eastern European countries to investigate the effects of institutional, social, and individual factors on taxpayers' perceptions of power, motivations to comply, and non-compliant behaviors. The results indicate that institutional, social, and individual aspects shape taxpayer behavior: attitudes of peers, individual compliance norms, and the tax burden impact on non-compliance. Moreover, I find several effects of the subjective appraisal of the interaction with tax administrations. Positive ex

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17

Darbaz, Safter Burak. "Essays on political economy." Thesis, University of Edinburgh, 2015. http://hdl.handle.net/1842/33116.

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This thesis consists of three stand-alone chapters studying theoretical models concerning a range of issues that take place within the context of political delegation: tax enforcement, political selection, electoral campaigning. First chapter studies the problem of a small electorate of workers who cannot influence tax rates but can influence their local politicians to interfere with tax enforcement. It develops a two-candidate Downsian voting model where voters are productivity-heterogenous workers who supply labour to a local firm that can engage in costly tax evasion while facing an exogeno

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18

Vejmělek, Jiří. "Analýza vývoje a vymáhání daňových nedoplatků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-73873.

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The object of this graduation theses is the analysis of tax arrears registered by Financial Headquarters in České Budějovice. The theoretical part of this study contains the description of key concepts with the introduction of tax functions and stages of tax proceedings. The practical part contains the analysis of tax arrears in given period. Tax arrears are analysed in separate offices which fall within ghe copmetence of Financial Headquarters. Tax arrears are captured according to separate tax sorts. This study contains ways of blocking tax arrears and possibilities of tax execution. The aim

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19

Рєзнік, Олег Миколайович, Олег Николаевич Резник та Oleh Mykolaiovych Rieznik. "До питання про призначення податкової міліції". Thesis, ГО Причорноморська фундація права, 2011. http://essuir.sumdu.edu.ua/handle/123456789/34473.

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Податкова міліція України складовою системи податкових органів, є відносно новою державною структурою, яка розвиває свій функціональний потенціал у міру адаптації до змін в суспільстві. Багато питань, пов'язані з її функціонуванням як частини державного управління, вимагають свого подальшого розгляду. У цьому світлі є необхідним її вивчення на основі комплексного підходу, який розкриває в системному аспекті багатовекторність її діяльності. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/34473

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20

Yevgenyeva, Anzhela. "Direct taxation and the internal market : assessing possibilities for a more balanced integration." Thesis, University of Oxford, 2013. http://ora.ox.ac.uk/objects/uuid:3b286ca9-ae8c-4be7-92d3-6c3975c4dc19.

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The role of the Court of Justice of the European Union in the process of direct tax integration in the European Union (EU) has been widely discussed in the academic literature, while another important actor, the European Commission, has attracted much less attention. The Commission’s input is commonly perceived to be limited to the right of legislative initiative. This study questions such an oversimplified interpretation and draws a more nuanced picture of EU tax harmonisation by integrating an analysis of the complex regulatory approaches adopted by the Commission for the establishment and s

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Varga, Caio Amuri. "Desjudicialização das execuções fiscais tributárias como medida de auxílio ao descongestionamento do poder judiciário." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/1165.

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Made available in DSpace on 2016-03-15T19:34:26Z (GMT). No. of bitstreams: 1 Caio Amuri Varga.pdf: 1399912 bytes, checksum: 72a9a9eea2cbc14a91cfb937971007ca (MD5) Previous issue date: 2015-08-06<br>This paper is tied to the line of research Citizenship Shaping the State of the lato sensu post-graduate program of the Law School of the Mackenzie Presbyterian University and was developed with the specific purpose of demonstrating the impact of tax enforcement actions on the slow-paced Brazilian Judiciary and, from that reality, present the possibility of reducing the litigiousness concerning

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22

Searle, Deane. "Low Intensity Conflict: Contemporary Approaches and Strategic Thinking." The University of Waikato, 2007. http://hdl.handle.net/10289/2591.

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Low Intensity Conflict (LIC) is a significant feature of the contemporary world and it is a particular challenge to the armed forces of many states which are involved is such conflict, or are likely to become so. This thesis is not concerned with how such difficult conflict situations arise. Rather it is concerned with how, from the point of view of the state, they may be contained and ultimately brought to a satisfactory resolution. The work is thus concerned with the practicalities of ending LIC. More specifically, the purpose of this research is to establish a framework of doctrinal and

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Rodrigues, Maurício Pallotta. "Os efeitos fiscais e previdenciários da sentença trabalhista." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/2/2138/tde-11042016-132435/.

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Pretende-se com o presente trabalho de pesquisa abordar, do ponto de vista teórico, as especificidades da execução ex officio das contribuições sociais no âmbito trabalhista. A problemática gira em torno da natureza jurídica da contribuição social e do procedimento sui generis de execução na justiça do trabalho. A natureza tributária impõe uma série de implicações que devem ser enfrentadas pelo operador do direito, principalmente no que pertine as normas aplicáveis na constituição e exigência do crédito tributário. O objeto do trabalho consistirá na análise do procedimento de execução que deve

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Fikru, Mahelet Getachew. "Mergers and Acquisitions with a Flexible Policy Regime: Theoretical and Empirical Analysis." OpenSIUC, 2011. https://opensiuc.lib.siu.edu/dissertations/325.

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The research examines what drives Mergers and Acquisitions (M&As) using a theoretical and empirical approach. The theoretical part uses flexible optimal policies which adjust to changes in the market structure following a merger. The empirical part tests the major theoretical predictions to identify determinants of M&As in advanced economies. Chapters 1 and 2 consider M&As among firms in a pollution-intensive sector. Chapter 1 shows that identical polluting firms engage in M&As only if environmental policies are flexible. Chapter 2 shows that the flexibility of environmental policy increases t

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Zugman, Daniel Leib. "Processo de concretização normativa e direito tributário: transparência, justificação e zonas de autarquia do sigilo fiscal." reponame:Repositório Institucional do FGV, 2014. http://hdl.handle.net/10438/11735.

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Submitted by Daniel Zugman (zugman@outlook.com) on 2014-05-07T02:14:41Z No. of bitstreams: 1 Dissertação - Versão protocolo - fichada.pdf: 1035158 bytes, checksum: 73a4311b332bbb4e49e13208a4733d9b (MD5)<br>Rejected by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br), reason: Bom dia Daniel, O correto na dissertação. FUNDAÇÃO GETULIO VARGAS ESCOLA DE DIREITO DE SÃO PAULO Att. Suzi 3799-7876 on 2014-05-07T11:52:17Z (GMT)<br>Submitted by Daniel Zugman (zugman@outlook.com) on 2014-05-08T01:00:36Z No. of bitstreams: 1 Dissertação - Versão protocolo - fichada.pdf: 1035167 bytes, chec

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Barretto, Junior Valter Pedrosa. "Planejamento tributário na jurisprudência do Conselho Administrativo de Recursos Fiscais: desafios de uma pesquisa empírica." reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/8377.

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Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2011-06-10T20:10:10Z No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5)<br>Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:11:21Z (GMT) No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5)<br>Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:12:03Z (GMT) No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902

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Caveldin, Linnea, and Rebecca Orädd. "Förklaringsfaktorer till variationer i effektiva skattesatser : En longitudinell studie av noterade företag i Sverige." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-41183.

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Syfte: Företags kassaflöden och vinster samt staters inkomster påverkas av hur mycket skatt som betalas av företag. Resultat i tidigare forskning om företagsstorlekens betydelse för effektiva skattesatser är motstridiga. Utelämnande av andra variabler som i vissa studier har visats ha signifikanta effekter på effektiva skattesatser kan vara en anledning till denna motstridighet. Sådan forskning har inte genomförts i Sverige enligt författarnas kännedom. Därför undersöks i denna studie effekterna av variabler som mäter storlek, skuldsättning, kapitalintensitet, forsknings- och utvecklingsintens

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Vargas, Luis Carlos A. Merçon de. "Suspensão da exigibilidade do crédito tributário." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6263.

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Made available in DSpace on 2016-04-26T20:22:13Z (GMT). No. of bitstreams: 1 Luis Carlos A Mercon de Vargas.pdf: 2709564 bytes, checksum: 077ce454fba7c6f8a71bcc3e3e60cb27 (MD5) Previous issue date: 2013-10-30<br>This study aims to analyze the suspension of tax enforcement, discussed from a normative perspective. The method employed is the analytical-hermeneutics method, based on the premise that the law is constituted by language. For this reason, the work involves a syntactic, semantic and pragmatic analysis. The purpose is to comprehend the suspension of tax enforcement as a normative cond

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Fiorito, Giancarlo. "Studies in environmental, production and transport economics." Doctoral thesis, Universitat Autònoma de Barcelona, 2018. http://hdl.handle.net/10803/462767.

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Aquesta tesi de doctorat fa servir l’estadística i el modelatge d’econometria per explorar, en termes empírics, tres qüestions sobre energia i economia ambiental. El primer estudi aborda la connexió energia-economia en una perspectiva amplia: emprant l’energia, dades d’ingressos i població de 133 països durant quatre dècades, proporciona un examen gràfic de la intensitat energètica combinant anàlisis estàtics i dinàmics per avaluar la utilitat d’aquest popular indicador. L’ús de ‘Gapminder’ permet la visualització de quatre variables a la vegada per tal de donar a conèixer els patrons que car

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Толстолик, І. О. "Адміністративно-правовий статус податкової міліції Державної фіскальної служби України як суб’єкта, що забезпечує економічну безпеку держави". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71786.

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Проблема забезпечення фінансової безпеки держави, складовою якої є податкова безпека - одна з найбільш актуальних в Україні. На її забезпечення спрямована діяльність багатьох правоохоронних органів України. Провідне місце серед яких займає податкова міліція ДПС України , що здійснює контроль за одержанням податкового законодавства і забезпечує законність і правопорядок у сфері податкових відносин. Наразі в умовах формування нової податкової системи, а також реформування існуючої системи правоохоронних органів держави, дослідження місця податкової міліції в системі правоохоронних органів Укра

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Barros, Victor Maurílio Silva. "Three essays on corporate taxation : financial reporting, value, and firm creation." Doctoral thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/11947.

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Doutoramento em Gestão<br>The doctoral thesis is composed by three self-contained empirical papers that can be read independently, plus an introduction and a conclusive chapter. The first empirical paper, which is entitled “Corporate Taxation and Financial Reporting Quality”, examines whether the relation between tax enforcement and firms’ financial reporting quality varies with firms’ level of tax avoidance in Europe. Incentives for tax avoidance are dissimilar across firms and jurisdictions, as the latter levy firms with different corporate taxation and employ different enforcement mechanis

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Pokorný, Marek. "Charakterizace vlastností fotovoltaického systému." Master's thesis, Vysoké učení technické v Brně. Fakulta elektrotechniky a komunikačních technologií, 2011. http://www.nusl.cz/ntk/nusl-219073.

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The aim of this work is informed first about photovoltaics universally, works to inform the photovoltaic panels and complete plants. The work also includes instructions on how to implement PVP in accordance with law. Another part is the rough draft of the photovoltaic power 30 kWp, which can be placed on the house, computation and calculation of investment and them profitable investments to time. Design is made in two separate forms of the Fronius Solar and Sunny Design, their outputs are compared. The practical part of this work cooperates with the company SOLARTEC Ltd. for experimental measu

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Noirot, Renaud. "Les dates de naissance des créances." Thesis, Paris 5, 2013. http://www.theses.fr/2013PA05D016/document.

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C’est le droit des entreprises en difficulté qui a permis de mettre en évidence la complexité que pouvait revêtir la détermination de la date de naissance des créances. Or, celle-ci apparaît fondamentale en droit privé. Constituant le critère d’application de certains mécanismes juridiques, elle incarne l’existence de la créance et représente dès lors un enjeu pour toute règle de droit ayant celle-ci pour objet ou pour condition. Deux courants doctrinaux s’opposent, la thèse classique fixe la date de naissance au stade de la formation du contrat, tandis que des thèses modernes la fixent au sta

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LIANG, KAI-WEI, and 梁凱惟. "Tax enforcement, income inequality and economic growth." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/jmethc.

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碩士<br>東海大學<br>經濟系<br>107<br>This paper examines the effects of tax enforcement policies on growth, income inequality and welfare in an endogenous growth framework. There are two types of individuals in our economy: the capitalists who are able to engage in tax evasion activities and the labor who are with full tax compliance. The government levies different tax rates on both types, and then allocates the tax revenues between enforcing tax compliance and providing public infrastructure. We examine the effects of policies, including the tax rates, and punishment–fines, on growth, income inequali

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TSAY, TZUNG-YIH, and 蔡宗益. "Traffic Law Enforcement Intensity and Strategy Evaluation on Freeway." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/yyyjp2.

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Wu, Yin-Shih, and 吳英世. "Proposed Enhancement Strategies of Estate and Gift Tax Enforcement." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/06658488060284670661.

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碩士<br>國立臺灣大學<br>經濟學研究所<br>97<br>The main purpose of the estate tax, or the tax levied on the property accumulated in the lifetime of the deceased person, is to uncover the average wealth of the society. Our nation adopts the essence of the estate and gift tax system to levy estate and gift tax on the property of a natural person upon his or her death. At present, the rate structure of estate and gift tax is divided into 10 classes, the highest rate of which is 50%. As the tax exemption and various deductions tend to be rather high, only 5% of cases are eligible to be levied. The number of peop

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Arbex, Marcelo Aarestrup. "Essay on tax enforcement, optimal monetary policy and labor supply /." 2007. 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:3290167.

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Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2007.<br>Source: Dissertation Abstracts International, Volume: 68-11, Section: A, page: 4787. Adviser: Anne Villamil. Includes bibliographical references (leaves 118-124) Available on microfilm from Pro Quest Information and Learning.

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Chin-Wen, Hsu, and 許金汶. "Discussion on Evasion Enforcement of Tax Delinquency by Assets Trust." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/03280882901725733978.

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碩士<br>國立高雄應用科技大學<br>商務經營研究所<br>97<br>After the enactment of Trust Act in 1996, with respect to the enforcement cases of tax in default, the debtors claim that all properties are trusted and their trust properties cannot be enforced. Since there are no specific regulations in related tax laws, tax administration tends to exercise civil actions such as cancellation right or subrogation right in accordance to the Trust Act and Civil Law. However, the court judgments tend to cite the judgment principle of Supreme Court (1990 Tai-Shang-Tzu No. 635) and indicate that tax administration is not allowe

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Chen, Yan-yu, and 陳雁月. "The Study on the Enforcement and Management for Tax Arrears." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/88993340466391933335.

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碩士<br>國立高雄應用科技大學<br>商務經營研究所<br>99<br>In order to strengthen the management and the enforcement of Tax Arrears (TA) in our country - Taiwan (ROC), as well as to maintain tax fair and to consider taxpayers’ rights; the study, through inductive analysis by methods of Qualitative Research and In-depth Interviews, has found present problems as follow. 1. The viewpoints toward Tax Arrears Collection Efficiency (TACE) exists a large gap between the authority and the public. 2. Amend TA enforcement period should take taxpayers’ rights into consideration. 3. Publish data of major TA individuals cont

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Hung, Chiamao, and 洪嘉懋. "The Study on Administrative Enforcement in the Monetary Payment of Public Law--Example of Tax Arrears Enforcement." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/67748545832386056406.

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碩士<br>東海大學<br>公共事務碩士在職專班<br>99<br>According to the provisions of Article 19 of the Constitution, people have the obligation to pay taxes in conformity with the law. Regarding to the compulsory execution system of the obligation of monetary payment on public law is referred to people based on the specific reason and the country imposed on the people as the contents of the burden of monetary payment. If people did not comply with or breach the obligation of monetary payment on public law, and have given the administration to execute the very means or force to urge their obligations, or accomplis

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Mingchuan, Lin, and 林敏川. "Research on Effects of Tax Enforcement and Management on Taxes Collection." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/14789143601314174733.

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碩士<br>長榮大學<br>經營管理研究所<br>92<br>Due to the seriousness and straiteningness of the annual financial difficulty of the Federal Government, the reformation and reorganization of the governmental finance becomes one of the inevitable and critical economical issues that must be resolved in the up-coming future. Not active enough, the economy affects the administering of the federal budget. The situation becomes extremely difficult, and reaching the desired budget target is not promising, and in turn, the preparation of the annual budget is affected. For example, the regular expenditure is greater

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TSAI, HUEI-HSIN, and 蔡慧馨. "Legal Study on Taiwan’s Global Compliance of Tax Enforcement Transparency—focusing on U.S. Foreign Account Tax Compliance Act (FATCA)." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/26356480848436440590.

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碩士<br>東吳大學<br>法律學系<br>104<br>Since the Foreign Account Tax Compliance Act (FATCA) became law of the United States in March 2010, the foreign financial institutions (FFIs) have to report information of U.S. taxpayers with foreign accounts to the Internal Revenue Service (IRS) under FATCA. If FFIs do not sign a FFI Agreement with IRS or not disclose honestly, FFIs will be deduct and withhold 30% of the amount of certain payments from U.S. To avoid being withheld upon, FFIs have to search their records for indicia indicating U.S. person-status, to report the assets and identities of such persons

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Černoch, David. "Civilní exekuce a daňová exekuce (srovnání)." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-337496.

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The purpose of my thesis is to compare civil enforcement and tax enforcement. My thesis also investigates which proceedings is more effective. Civil enforcement is the legal proceedings regulated in Act No. 120/2001 Sb. On Executors and Execution Proceedings. Tax enforcement is regulated in different Act No. 280/2009 Sb. Tax Code. Both legal institutions are designated to enforce legal decision with order to pay the money. There are different subjects applies the law in these legal proceedings. The aim of the civil enforcement is enforce a debt for human beings or artificial person, but tax en

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Furtado, Érica Zenaida Alves Pereira. "A natureza do processo especial de execução fiscal - Uma perspectiva à luz do ordenamento jurídico angolano, com ênfase na Constituição da República de Angola." Master's thesis, 2020. http://hdl.handle.net/10316/92758.

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Dissertação de Mestrado em Direito apresentada à Faculdade de Direito<br>Nos termos do artigo 88.º da Constituição da República de Angola, todos têm o dever de contribuir para as despesas públicas e da sociedade em função da sua capacidade económica e dos benefícios que aufiram através dos impostos e taxas, com base num sistema tributário justo e nos termos da lei. Por conseguinte, o cumprimento do dever de pagamento dos impostos a que se refere o artigo supracitado pode ser feito de forma voluntária ou coerciva. Constando que a forma coerciva se materializa mediante um processo especial de ex

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Li, Jiong-Liang, and 李炯亮. "The Effect of SEC Enforcement Intensity on Illegal Insider Trading—Based on different characteristics of firm." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/qk3g4k.

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碩士<br>國立政治大學<br>財務管理學系<br>107<br>Our study makes an analysis of the litigation adjudged by Securities and Exchange Commission (SEC) between 2010 and 2017 on the basis of American insider trading cases, which aims to extend the idea of Guercio (2013) regarding the impact of SEC’s level of enforcement on insider trading. As is expected, the study finds that the abnormal return on the announcement day would outweigh its insider trading day counterpart. With reference to the characteristic of the company and under the circumstance that SEC’s level of enforcement has a negative relationship with ei

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Dacal, Rafael. "The Effects of an Employment Tax Enforcement Regime on US Small Business and Proprietor Payment Compliance." 2017. http://scholarworks.gsu.edu/bus_admin_diss/78.

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This study attempted to identify ways to improve voluntary compliance and minimize taxpayer burden, but also tries to understand the behavior of taxpayers’ compliance given the compliance regimen. Most explicitly, it attempted to identify ways to improve payment compliance using regimens already utilized in other parts of the tax code. The research question was whether different tax regimes, such as safe harbor, can change the behavior of employment tax payment for small business or self-employed taxpayers. The idea was to determine if a safe harbor provision can reduce the proclivity of autho

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"The Impact of Online Sales Taxes for State and Local Economies." Doctoral diss., 2017. http://hdl.handle.net/2286/R.I.44120.

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abstract: States place a heavy reliance on sales tax revenues to finance government activities. The rise in e-commerce, coupled with constitutional restrictions on imposing sales tax nexus, has resulted in a decline in sales tax revenues in many states. States have responded by enacting legislation and reinterpreting existing statutes to curb these declining revenues. This study provides evidence that sales tax revenues are larger after states enforce some, but not all, sales tax measures aimed at imposing nexus on Internet retailers. Further evidence suggests a shift in consumer preferences t

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Hsieh, Ho-Gin, and 謝和金. "Tax Enforcement under the Internal Revenue Code of the United States – A Study from a Comparative Law Viewpoint." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/16878914408899077723.

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碩士<br>東吳大學<br>法律學系<br>98<br>This thesis uses several methods including the comparative method and induction, and the subject is tax law enforcement under the Internal Revenue Code of the United States. The ultimate goal of this study, as it emphasizes, is to do research on the law enforcement in the United States and borrow lessons to suggest ways for improvement on closing legal loopholes to strengthen tax law enforcement in the R.O.C. Tax law enforcement under the Internal Revenue Code of the United States has always placed strong emphasis on the right to a remedy and maintaining dignity un

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Van, der Merwe Timothy David. "The carbon tax as a market-based enforcement mechanism to ensure compliance with environmental law and address pollution." Diss., 2018. http://uir.unisa.ac.za/handle/10500/25643.

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This study emanates from the worldwide issue of climate change, as well as the need for all nations to make an effort to reduce their carbon emissions and move towards greener economies. It delves into South Africa's current command-and-control environmental enforcement regime and highlights the pitfalls that allow major air polluters to avoid sanction of any form in many instances. This poor environmental enforcement and compliance effectively means that South Africa is unlikely to be capable of meeting targets set under international agreements. The study confirms that environmental enforcem

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Lee, Hsiu-Chen, and 李秀貞. "Enforcement of “Labor Contract Law” and “Enterprise Income Tax Law” in Mainland China and Its Influences on Taiwanese Investors’ Behaviors." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/23118624021216276634.

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碩士<br>逢甲大學<br>財經法律研究所<br>97<br>Abstract Due to historical entanglement and political dilemma between Taiwan and Mainland China, Taiwanese investors in Mainland China face different treatments as well as embarrassed situations. In addition, different from other foreign investors, Taiwanese investors concern not only economic benefits, but political consideration for their investment in Mainland China. In Taiwan, the fundamental rules for cross-strait relationship are outlined under the Eleventh Amendment of Constitution of ROC, and “Act Governing Relations between Peoples of the Taiwan Area an

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