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Dissertations / Theses on the topic 'Object of taxation'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Шульженко, А. В. "Соотношение объекта и базы налогообложения в системе элементов правового механизма налога". Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/62450.

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Объект и база налогообложения связаны довольно тесно, и налоговая база по своему содержанию является объектом налогообложения, скорректированным под применение налоговой ставки, исчисление суммы налога.<br>The object and the base of taxation are closely related, and the tax the base is subject to taxation in its content, adjusted for the application of the tax rate, the calculation of the amount tax.

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2

Normantaitė, Renata. "Gyventojų pajamų mokesčio analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050526_125912-55372.

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The object of this research is the Personal Income Tax Research aim – to analyze of personal income tax, its administration in theory and practical activity, formulate proposals for a further personal income tax improvement. Objectives: - to exhibit tax essentiality, taxation principle; - to give shot overview of personal income tax history and personal income tax in foreign countries; - to analyze of personal income tax, to present its merits and demerits; - to analyze administration of personal income tax; - formulate proposals for a further personal income tax improvement Research methods:

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3

Habu, Katarzyna. "Essays on corporate taxation." Thesis, University of Oxford, 2017. https://ora.ox.ac.uk/objects/uuid:bee1da7f-dd85-482e-8e46-a70c13669cfc.

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This thesis aims to advance our understanding of corporate taxes and their effects on firm behaviour, particularly with regard to tax avoidance and investment, as well as how countries fight tax evasion and avoidance. Each chapter provides a distinct contribution to the corporation tax literature. The first two chapters analyze the corporate tax payments of companies residing in the United Kingdom using confidential corporate tax returns data. Chapter 1 focuses on comparisons between various company-ownership types, distinguishing in particular between multinational and domestic companies. I f

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4

Kadikov, Artem. "International taxation of cross-border digital commerce." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:ea6c6f2e-c65f-4fa5-945a-22eb71e12667.

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This thesis discusses jurisdiction to tax cross-border digital commerce. The primary objective is to consider the reasons for the erosion of jurisdictional links, or nexus, between countries and taxpayers' digital activities and evaluate possible solutions for addressing such nexus erosion. Whilst it is argued that digital commerce is impossible to ring-fence due to digital technologies transcending all industries, the main focus of this research is on automated business models as case studies for the broader tax issues applicable across the entire digital economy. Using cloud computing, onlin

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5

Loutzenhiser, Glen. "Income splitting, settlements and avoidance : taxing the family on business profits." Thesis, University of Oxford, 2009. http://ora.ox.ac.uk/objects/uuid:059b8ed4-a3fb-42bf-970e-77718ff105c9.

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In a progressive income tax system with an individual tax unit, high-rate taxpayers have an incentive to split income with lower-rate family members to minimise the family’s total tax burden. This raises equity and neutrality concerns. Adopting a spousal tax unit limits the gains from income splitting, but the individual is the better choice on privacy, autonomy, equality, definitional, marriage neutrality and work incentive grounds. Once the individual is chosen as the income tax unit, the control model provides a strong policy basis for attributing both earned and unearned income to individu

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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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7

Adomaitienė, Rita. "Gyventojų pajamų mokesčio analizė ir tobulinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050525_100619-67099.

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Final master work consists of 62 pages, 9 figures, 11 tables, 40 sources of literature, lithuanian language. Key words: tax, taxation, principles, the burden of taxation, tax rate, tax shield, tax-free income, tax object, tax subject. The object of researching is income tax. The subject of researching is analysis and improvement of income tax. The aim of the work is to explore the essence, necessity and functions, to analyse taxable principles and purposes of the income tax in order to make suggestions how to improve and perfect them. The purpose of the work: 1. to survey tax doctrine and show

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Vera-Concha, Germán E. "Expropriation, extraction, and evasion decisions in the design of taxation regimes for the natural resources industry." Thesis, University of Oxford, 2018. http://ora.ox.ac.uk/objects/uuid:b55dc55d-218c-4feb-a93b-991eebb61d10.

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This dissertation provides three models pertaining expropriation and production decisions in the natural resources industries. The first two chapters are intertwined: in these, the government relies on two tools to capture the rents from privately-owned Natural Resources Companies, a corporate income tax and the possibility of expropriating the assets. A real options model is used to assess the effect that progressiveness in taxation has on the political risk of a natural resources project. In the first chapter, we discover that under certain conditions for the underlying commodity: low prices

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9

Шуліченко, Т. В., Т. В. Шуличенко та T. Shulichenko. "Механізм майнового оподаткування в Україні". Diss., Одеський національний економічний університет, 2012. http://dspace.oneu.edu.ua/jspui/handle/123456789/3933.

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Дисертаційна робота присвячена дослідженню функціонування механізму майнового оподаткування в Україні. Визначено, що, незважаючи на чисельні наукові доробки у сфері майнового оподаткування, існують певні розбіжності у понятійному апараті. Запропоновано визначення дефініцій «майно» і «нерухомість» як об’єкта оподаткування; «механізм майнового оподаткування», який представляє собою сукупність методів, прийомів, важелів, організаційно-інформаційного та законодавчого забезпечення, спрямованих на виконання завдань податкової політики у сфері майнового оподаткування; введено поняття «соціальна норма

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10

Christian, Cornelius. "Essays in the economics of violence." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:19b544eb-0489-48d8-b3b6-a6bc7d14d56e.

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In this thesis, I analyse the impact of economic shocks on violence, and the mechanisms underlying them. I also investigate the long-term effects of violence on economic outcomes. In my first chapter, I introduce this thesis, and broadly outline its aims and contributions. In my second chapter, I examine lynchings of African Americans in the US South from 1882 to 1930, and show that cotton price shocks predict lynchings. Lynchings also predict more black out-migration from 1920 to 1930, and higher state-level wages. Using a simple model, I show that this is consistent with lynchings having lab

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11

Loomer, Geoffrey T. "Reformulating corporate residence : a coherent response to international tax avoidance." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.

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This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is relevant in tax policy, how corporate residence is understood in law, and how revenue authorities respond to the use and alleged 'abuse' of residence rules. Part I argues that the residence of taxpayers generally (individual or corporate) remains a relevant factor in international tax design, that taxation of corporations on the basis of residence has some justification, but that there is a disjunction between meaningful residence-based taxa

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12

Ko, Ivor. "Intra-household allocation of time and money." Thesis, University of Oxford, 2012. http://ora.ox.ac.uk/objects/uuid:f89572f3-ffbd-451c-a40a-d8b704c22023.

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There are four parts to this thesis: the first chapter analyses the structure of leisure in couples with particular emphasis on joint leisure. We take a structural approach and model the household as a two-stage decision making unit. The findings suggest that couples see joint leisure as a distinct good from private leisure. Specifically when a household decides to have more leisure, almost 40 percent of this increase is allocated to joint leisure as opposed to only 8 to 15 percent allocated to male private leisure. Furthermore, couples prefer to spend leisure together (synchronisation) relati

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13

Brendon, Charles Frederick. "Essays in normative macroeconomics." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:f4531e94-54bf-43f6-843f-5d37054476f1.

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This thesis is divided into two main parts. The first provides a novel analysis of dynamic optimal taxation under the assumption that individuals in an economy have ‘hidden’ idiosyncratic productivity levels. Specifically, it shows how to derive a complete set of optimality conditions characterising the solution to a problem of this kind. The method relies on constructing perturbations to the consumption-output allocations of agents in a manner that preserves all relevant incentive compatibility restrictions. We are able to use it to generalise the ‘inverse Euler condition’ to cases in which p

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14

Biehl, Lundberg Andrés. "Social policy and income inequality in the Southern Cone during the 20th century : a comparative perspective." Thesis, University of Oxford, 2015. http://ora.ox.ac.uk/objects/uuid:ce998341-6b28-41a7-9453-94a22174e47a.

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This dissertation compares the effects of progressive social reform on income inequality in the Southern Cone of South America, Scandinavia, and Australasia. These regions faced comparable economic challenges at the start of the 20th century, but experienced different trends of income inequality after they introduced progressive policies in this period. Australasia and Scandinavia converged on a downward trend while the Southern Cone remained comparatively more unequal. The dissertation concentrates on three areas that significantly predict inequality in contemporary research: labour markets,

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15

Ibarra, Olivares Rebeca. "Social mechanisms of tax behaviour." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48.

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The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these

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16

Rodrigues, Savio Guimarães. "O bem jurídico-penal tributário: Uma releitura do sistema punitivo brasileiro em matéria fiscal à luz de seu objeto de tutela." Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4408.

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Para responder à indagação do que pretende o Estado com a criminalização das infrações tributárias a doutrina que se dedicou à análise desta espécie de crimes sustentou ser o fim da norma a proteção de um bem jurídico. Partindo-se dessa premissa foram tecidas inúmeras definições para o objeto de tutela daqueles delitos. Reconhecendo o problema decorrente desta indefinição, este estudo propõe avaliar a importância do bem jurídico na dogmática penal, seus contornos atuais e a sua aplicabilidade. Diante deste cenário, se torna possível vislumbrar o porquê da busca de um objeto de tutela e os crit

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17

Stoll-Davey, Camille. "Global comparison of hedge fund regulations." Thesis, University of Oxford, 2008. http://ora.ox.ac.uk/objects/uuid:d08de3ea-6818-46cf-96b1-1bbb785a7504.

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The regulation of hedge funds has been at the centre of a global policy debate for much of the past decade. Several factors feature in this debate including the magnitude of current global investments in hedge funds and the potential of hedge funds to both generate wealth and destabilise financial markets. The first part of the thesis describes the nature of hedge funds and locates the work in relation to four elements in existing theory including regulatory competition theory, the concept of differential mobility as identified by Musgrave, Kane’s concept of the regulatory dialectic between re

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18

TSAI, HUNG-YU, and 蔡鴻鈺. "The Study of Different Subject and Object of Taxation Variation and Fair Taxation—Focused on Income Tax Act." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/z8nq9b.

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碩士<br>國立雲林科技大學<br>會計系<br>106<br>The change in the identity of a foreign engineer (from non-resident to resident), and Taiwan's richest man Terry Gou, if he converted to a non-resident, had a different tax burden. Known for the brand of 「First Fresh Eggs」for the Shi'an Pasture as a result of different subject of taxation (from business enterprise to farmers enterprise) and have different tax burden. The above is the same income due to the different subject of taxation have different tax burden. The noted model of Lin Chi-ling and Lin Ruoya for the proceeds of the acquisition from her brokerage

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19

Lísková, Jana. "Zdaňování příjmů fyzických osob ze závislé činnosti." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-324904.

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This diploma thesis deals with object income tax from dependent activities and perquisites. In the general part of the thesis is described the tax of income of individuals and its conctruction elemnts such as tax subject, tax base or tax rate. Income tax is included in the system of taxes in the Czech Republic. Outcomes are the changes effective from 1th January 2013. A big change occurred when so called solidarity tax rate was introduced. It is also defined employment and functional benefits there. Major part is the fifth part, which is devoted to the subject of taxation of income from epende

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20

Kymlová, Petra. "Zdaňování příjmů ze závislé činnosti a funkčních požitků." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-306054.

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This text deals with taxation of incomes of subordinate aktivity. This text is divided into seven chapters. In the Introduction is described aims and method of achievement. The aims is attention to breaking of duty some emplyers, result of their action and possibilities of remedy. The first chapter focuses on explain the term of income tax, position in systém of taxes in the Czech Republic. This chapter compares income tax with another payments to public budget and records historic development income tax in our area. The second chapter desribes the main and the secondary signs of income tax. T

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21

HŮLOVÁ, Petra. "Daň z příjmu fyzických osob v roce 2006 a její komparace se Slovenskou republikou." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-46465.

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Czech and Slovak Republic were one state before 1993. Laws of taxes in the both countries have the same basic in law number 586/992 Sb. Fourteenth´s dividing brought differences between calculation in tax of personal income. Histories of both systems of taxes and main differences are decribed in the theoretical part. Six examples with main diffrences were chosen to the practical part. Each part connect themselves. Main aim is description of main differences in laws of Czech and Slovak Republic. Next aim is comparing of advantageous taxation. I can positively say that taxpayer in the Czech Repu

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22

NAUŠOVÁ, Ladislava. "Daň z příjmů fyzické osoby v ČR a její komparace s vybraným státem EU (Slovensko)." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-85498.

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The object of this diploma work is comparion of the personal income tax in Czech republic and in Slovakia. I confort the incomes which are subject to taxation, taxable parts, tax reduction, the calculation of income tax. Part of this diploma work is tax reform which is accepted as of January 1, 2008.

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