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1

Kadanaitė, Danutė. "Mokesčių objekto teisinis reguliavimas Lietuvoje reorganizavimo procesuose." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20060329_150441-78018.

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In the directive of the council of Europe for the common tax system, a common principle for the merging division, alienation and shares exchanging of varions state members, is applied in order the processes of reorganization would not be aggravated by limitations, obstacles and restrictions, appearing due to tax regulations. In this Master work the legal reglamentation of tax objects is being analised in the context of the reorganization process, aiming to elucidate if the above mentioned principles are not violated during this process.
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2

Strankauskas, Arvydas. "Pridėtinės vertės mokesčio objektą reglamentuojančių teisės aktų nuostatų taikymo problemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20080125_131602-05297.

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PVM yra didžiausias ir svarbiausias nacionalinio biudžeto pajamų šaltinis, todėl valstybei ypač svarbu užtikrinti, kad aiškinant teisės aktus reglamentuojančius PVM, būtų daroma kuo mažiau klaidų. Siekiant atsakyti į klausimą, kokios priežastys lemia klaidas taikant PVM reglamentuojančius teisės aktus, šiame darbe iškeltos kelios hipotezės. Pirma, klaidų taikant PVM reglamentuojančius teisės aktus priežastys yra konkrečios netobulos, klaidinančios teisės aktų nuostatos. Antra, teisės aktų nuostatos, kurias taikant klystama akivaizdžių trūkumų neturi, klystama, nes dažnai yra neaiškus jų tiksla
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3

Kašpar, Martin. "Daň z příjmů právnických osob a její projev v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-1823.

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The thesis zooms to corporate income tax and Czech accounting legislation. In first few chapters I deal with topics such as what the tax or accounting are, relationship between tax and accounting. Further I concentrate on regulation of the accounting and current accounting legislation of the Czech Republic. Attention is devoted to corporate income tax, deduction of tax base and how the corporate income tax is charged. Reader could find a separate chapter about long-term property or assets. It is mentioned deferred tax in the text as well. The whole issue is followed by a practical example.
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4

Havlová, Michaela. "Komparace korporátní daně v České republice a v Rakousku pro vybranou společnost." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444228.

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This diploma thesis focuses on the comparison of corporate tax in the Czech Republic and Austria. The theoretical part deals in general with the taxes and tax systems of both countries. The next part is focused on the analysis and comparison of corporate tax in the Czech Republic and Austria. This issue is further illustrated on the selected company for the tax period 2020. Finally, is proposed a procedure for the further business of the company.
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5

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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6

Hon, Michael. "Malířský tah." Master's thesis, Vysoké učení technické v Brně. Fakulta výtvarných umění, 2016. http://www.nusl.cz/ntk/nusl-240507.

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Diploma thesis called Brush stroke demonstrates technique of materialization brush strokes in an open space. Center thought of the project is application of a specific technology, when color or another material is not applied on surface by brush, but pressed through surface. It is important, that gesture of painting act remains in the color matter. Project works with reflection of painting as an artistic medium, highlighting visual and haptic elements of the result. Thesis is based on invention of technique, it's demonstration and presentation in form of an exhibition.
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7

Guceri, Irem. "Tax incentives, R&D and productivity." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:bd82c1ac-cade-4717-8411-eb577d002ecf.

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This thesis explores the causal relationships between tax incentives, research and development (R&D) and productivity. Using R&D survey data from the United Kingdom (UK) Office for National Statistics and administrative data on corporation tax returns from HM Revenue and Customs, I first conduct empirical analyses of tax incentive policies for R&D, and then estimate the elasticity of output with respect to firms' own R&D efforts as well as external R&D performed by neighboring firms in technology and product space. In the first two chapters which focus on tax incentive policies and their evalu
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8

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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9

Lennon, Todd L. "Object oriented design of Tactical Tic-Tac-Toe C4I simulation." Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1996. http://handle.dtic.mil/100.2/ADA313558.

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Thesis (M.S. in Systems Technology (Command, Control and Communications)) Naval Postgraduate School, June 1996.<br>"June 1996." Thesis advisor(s): Gary R. Porter,Michael G. Sovereign. Bibliography: p. 85. Also Available online.
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10

Rose, Christopher. "Exchange of tax information : neutrality and inter-nation equity." Thesis, University of Oxford, 2007. https://ora.ox.ac.uk/objects/uuid:0bd51a41-1b12-411c-870f-ec36dfe724b5.

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Tax information exchange has been one of the principal themes in taxation related multilateral dialogue over the past ten years. This dialogue has been influenced by competing claims that various concepts of fairness, equity or efficiency supported particular proposals to reform tax information exchange practices. Much of the debate has focused on considerations of administrative efficiency and inter-individual equity in a single state context, to the exclusion of issues related to global welfare and inter-nation equity. The lack of consideration given to inter-nation equity highlights a gap i
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11

Hemelaar, Joris. "The interaction between HTLV-1 Tax protein and the proteasome." Thesis, University of Oxford, 2001. http://ora.ox.ac.uk/objects/uuid:22772f94-dd13-4448-8cc8-26371cc1b169.

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This thesis presents studies on the interaction between the human T cell lymphotropic virus type 1 (HTLV-1) Tax protein and the 20S proteasome and the role of the interaction in cellular processes and the cytotoxic T cell (CTL) response against HTLV-1. The rapid translocation of Tax into the nucleus is described. Tax accumulates in the nucleus and forms unique bodies involved in transcriptional activation. It was further found that Tax associated with assembled nuclear 20S proteasomes and stimulated the chymotryptic and tryptic activities of the 20S proteasome, independent of the induction of
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12

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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13

Thode, Rick D. (Rick Davis). "Object Representations of Sexually and Multiply Abused Females: A TAT Analysis." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc278277/.

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Object representations of sexually abused girls were compared to those of a clinical control group with no history of maltreatment. In addition, girls subjected to sexual abuse by itself were compared with girls who were sexually abused in conjunction with physical abuse and/or neglect (i.e., multiply abused). TAT stories were analyzed using the Object Relations and Social Cognition Scale which assesses four dimensions of object relations. It was hypothesized that sexually abused children would manifest more general and highly pathognomic impairment than controls along four dimensions of objec
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14

Freedenfeld, Robert N. "Assessing the Object Relations of Sexually Abused Females." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc500657/.

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The TAT stories of 38 sexually abused females between the ages of 5 and 18 years and a clinical group of 26 females with no recorded history of abuse were analyzed using the Object Relations and Social Cognitions TAT Scoring System (Westen et al., 1985). Subjects in the sexual abuse group showed significantly lower mean scores on a scale measuring affect-tone of relationship paradigms and on a scale measuring complexity of representations of people. In addition, pathological responses were given significantly more often by sexual abuse victims on the complexity of representations of people sca
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15

Niemeyer, Kristin M. "An Exploration of Object Relations and the Early Working Alliance in a University Clinic Sample." Thesis, University of North Texas, 2004. https://digital.library.unt.edu/ark:/67531/metadc4583/.

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The current study investigated the relationship between clients' object relations functioning and the working alliance. The Social Cognition and Object Relations Scale (SCORS; Westen, 1991), an object relations scoring system for the TAT, was used to assess object relations functioning. Forty-eight therapy clients at a university-based training clinic were administered the TAT, Adult Attachment Scale (AAS), Symptom Checklist 90-Revised (SCL-90-R; Derogatis, 1977), and the short form of the Marlowe-Crowne Social Desirability Scale (MCSD; Crowne & Marlowe, 1960). Following the initial assessment
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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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Wilkinson, E. K. "Putting children first? : tax and transfer policy and support for children in South Africa." Thesis, University of Oxford, 2010. http://ora.ox.ac.uk/objects/uuid:caa9ec39-982b-4fc6-a343-b3012980d6f3.

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This thesis considers the extent to which tax and transfer policies in South Africa support children between 2000 and 2008. The analyses are carried out using a four-dimensional analytical framework which separates the dimensions of welfare ideology, policy aims, policy instruments and welfare outcomes. This approach is adopted in recognition of the fact that the extent to which tax and transfer policies support children is seen to vary according to the dimension of analysis. The analysis of welfare ideology, policy aims and policy instruments is undertaken by considering key legislative texts
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18

Mitchell, S. E. "TAO - a model for the integration of concurrency and synchronisation in object-oriented programming." Thesis, University of York, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.282275.

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19

Weber, Katherine Mary. "Are You a Good Witch or a Bad Witch? The Importance of Object Relations in Modern Assessment." Thesis, University of North Texas, 2019. https://digital.library.unt.edu/ark:/67531/metadc1538686/.

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The Social Cognition and Object Relations Scale—Global (SCORS-G) is a relatively new scoring system for the Thematic Apperception Test (TAT) that provides information about an individual's functioning in a variety of domains, including intrapsychic and interpersonal. Participants in this archival study had been administered a variety of measures as part of a routine clinical assessment, including the TAT, Rorschach, Minnesota Multiphasic Personality Inventory-2, and the Wechsler Adult Intelligence Scale. Selected TAT stories were rescored using current SCORS-G scoring criteria. This dissertati
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20

Pan, Heng. "Tao Te King et Lacan." Thesis, Sorbonne Paris Cité, 2016. http://www.theses.fr/2016USPCC269/document.

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Nous voudrons étudier la relation entre Tao Te King et la théorie de Jacques Lacan en passant par La Chose de Martin Heidegger. Nous comparons d’abord ce que Lao Zi a dit sur le Tao avec la théorie de la Chose dans la psychanalyse lacanienne. Ensuite nous discutons le rapport de l’Un venu du Tao chez Lao Zi avec la théorie du signifiant chez Lacan. Dans la partie principale de cette thèse, nous parlons de la relation entre l’objet taoïque et l’objet (a) chez Lacan par l’intermédiaire de la théorie lacanienne de l’angoisse. A la fin de cette thèse, nous parlons d’abord du désir et de l’acte tao
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21

Strachey, Antonia. "The Princely States v British India : fiscal history, public policy and development in modern India." Thesis, University of Oxford, 2015. https://ora.ox.ac.uk/objects/uuid:4bceba59-198a-4be8-b405-b9448fd70126.

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This dissertation examines how direct versus indirect rule shaped late colonial India through government finance. Fiscal policy has hitherto been overlooked in the literature on Indian economic history. This thesis considers how revenues were raised and spent in the Princely States compared with British India, and the welfare outcomes associated with these fiscal decisions. Part One examines the fiscal framework through the neglected public accounts. The key finding is that while the systems of taxation were broadly similar in both types of administration, patterns of public expenditure were d
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Adam, Christopher S. "The demand for money, asset substitution and the inflation tax in a liberalizing economy : an econometric analysis for Kenya." Thesis, University of Oxford, 1992. http://ora.ox.ac.uk/objects/uuid:037dcc1e-edff-4096-89cb-6d24a70742d8.

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This thesis develops empirical econometric models of the private sector aggregate demand for real and financial assets in Kenya over the period 1973 to 1990. Single-equation error-correction models of the demand for money are estimated using systems cointegration methods developed by Johansen (1988). The models are found to be statistically stable functions throughout the period, and are capable of encompassing existing studies. Across a range of monetary aggregates, including a Divisia index aggregate for broad money, the models describe demand for money functions in which inflation and illeg
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Virkar, Shefali Vidya. "The politics of implementing e-government for development : the ecology of games shaping property tax administration in Bangalore city, India." Thesis, University of Oxford, 2016. http://ora.ox.ac.uk/objects/uuid:1bf0c6ae-213a-4d40-852e-5c0186099644.

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The purpose of this thesis is to examine the role of government in encouraging fiscal compliance from the theoretical perspective of the ‘Ecology of Games’; and, both, in tandem with, as well as nuanced by, the analytical model of the ‘Design-Actuality Gap Framework’. Conceptual representations of human behaviour in formal complex institutions, located within Behavioural Economics and Political Game Theory, presuppose that it is possible for government agencies to strategically influence the behavioural preferences and the consumption patterns of individual actors and groups within society. Th
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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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Jouini, Mehdi-Emmanuel. "La gestion patrimoniale des objets de collection." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1092.

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Véritables actifs patrimoniaux, les objets de collection sont difficilement identifiables et qualifiables. Ne disposant pas d’une définition juridique classique, les objets de collection répondent d’une part, à une liste de biens issue des législations fiscales et d’autre part, aux différents critères énoncés par les instructions fiscales. Force est de constater que la gestion patrimoniale des objets de collection est actuellement écartée des schémas patrimoniaux. Toutefois, les possesseurs d’objets de collection sont régulièrement confrontés à des problématiques relatives à la transmission du
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Sharma, Deeksha. "Allocation of rights to tax active business income and the principle of inter-nation equity : an analysis from the perspective of Brazil, India, and China." Thesis, University of Oxford, 2016. https://ora.ox.ac.uk/objects/uuid:d3696a42-05df-467c-9e00-3ae7fdf243c9.

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This thesis analyses whether the existing international framework for allocation of rights to tax active business income can be considered fair or equitable from the perspective of Brazil, India, and China (the BICs) and suggests steps that could be taken in the short and medium terms to advance fairness. Chapter I highlights the challenges in the framework from the standpoint of the BICs and also other developing countries. It is argued that an understanding of these concerns is important to achieve the OECD's Base Erosion and Profit Shifting project's aim of a certain and stable arrangement.
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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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Florin, Sädbom Rebecka. "I det didaktiska spänningsfältet mellan styrning och elevers lärande : En studie av lärares tal om och iscensättning av kursplanemål i en mål- och resultatstyrd skola." Doctoral thesis, Högskolan för lärande och kommunikation, Högskolan i Jönköping, Övrig skolnära forskning, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-26655.

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Målen har fått en allt viktigare position i skolan, elevernas resultat likaså. I den här studien belyses och undersöks lärares tolkning och realisering av kursplanemål i grundskolan. Läroplanen föreskriver att samtliga elever i grundskolan skall nå förutbestämda kunskapsmål. Det gap som återfinns mellan läroplanens formulerade innehåll och elevers lärande har tidigare kallats för the teaching gap eller undervisningens Grand Canyon. En sådan metafor åskådliggör den problematik som existerar i undervisningssituation mellan styrning och elevers lärande. Studien ramas in av de läroplansförändringa
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Bumbaugh, Vottero Lisa Faye. "Object to object." The Ohio State University, 1990. http://rave.ohiolink.edu/etdc/view?acc_num=osu1303929624.

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Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income
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Wang, Yuan. "Tax competition, Tax policy, and Innovation." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1492163147810187.

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Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

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It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choi
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Cubel, Maria. "Income tax differentiation, equity and tax competition." Thesis, University of York, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288246.

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Durán-Sindreu, Buxadé Antonio. "Tax Fraud and Tax Education in Spain." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118891.

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The main cause of tax fraud in Spain is, in author’s opinion, the educational deficits as individuals. Taxes are not to be just an obligation, he points, but contributing to a morefair society, convinced that requires, as in other areas, a thorough reform of the educationsystem and the recovery of traditional values that our society is suffering a deep crisis. In thissense, the author thinks we must link the estate fraud to educational and cultural deficitsthat Spain suffers, since the crisis of values is what underlies most cases of tax or offenses, ifpreferred, to conduct contrary to law or,
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Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradi
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Mfeka, Swelihle Halalisani. "Tax stories : secondary source of tax cases." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65687.

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Al-Khoury, Abeer Fayez. "Tax practitioners and tax compliance : the UK evidence." Thesis, University of Nottingham, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289078.

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Coetzee, Wessel. "Are tax penalties effective in combatting tax avoidance?" Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74957.

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Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissible tax avoidance constrains a government’s capacity to deliver public goods, services and programmes to the broader public. Various measures have been implemented over time to curb this unwanted behaviour. Examples of these measures include tax reforms and the introduction of general and specific
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Yu, Dan. "Reconstruction of leptonic physic objects at future e+e- Higgs factory." Thesis, Université Paris-Saclay (ComUE), 2018. http://www.theses.fr/2018SACLX018/document.

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Le modèle standard des interactions entre particules élémentaires est la réalisation exceptionnelle des quarante dernières années d'activité expérimentale et théorique en physique des particules. Depuis la découverte du boson de Higgs en 2012 par les expériences du Large Hadron Collider (LHC), la mesure précise est devenue le défi dans les expériences de physique des hautes énergies.De nombreuses usines de Higgs électron-positon avec une précision améliorée sur les mesures de largeur totale de Higgs ont été proposées, y compris le collisionneur linéaire international (ILC) et le collisionneur
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Lakher, Alexander. "Object comprehension translation for object oriented databases." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1997. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape11/PQDD_0021/MQ47733.pdf.

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Sells, Chris. "Bridging object models : the faux-object idiom /." Full text open access at:, 1997. http://content.ohsu.edu/u?/etd,281.

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HUANG, Li-Hua, and 黃麗華. "The taxable object and its attribute of value-added tax in Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/40111058875206454854.

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Lo, Yung Lung, and 羅永隆. "Administrative Body to Promote Research on the Effectiveness of Environmental Education-To Tax Authorities as the Research Object." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/7deyj5.

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碩士<br>大仁科技大學<br>環境管理研究所<br>102<br>Abstract The same knife cuts bread and fingers . Industrialization helps human civilization, and creates more convenience life for us. However, industrialization also has destroy our environment in dramatically way, the problem is becoming our main task to deal with. Although Environment is not the National Tax Administration main duty, however, concern our living land is everyone’s responsibility, The Thesis will state current status of tax bureau institution education program toward environmental issue. To reminds all staff to pay more attention on the
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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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Tsao, Shih-Ynan, and 曹士源. "Cognitions and Impacts of Termination of Military Personnel Tax-Exempt Benefits” --- Certain Armed-Force Service as Anonymous Analysis Object." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/37851975264210658999.

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碩士<br>輔仁大學<br>應用統計學研究所<br>95<br>A particular income-tax exemption policy has been implemented as a benefit for voluntary recruits since decades ago, in order to compensate relatively lower incomes of military personnel’s, and to express respects to their efforts of protecting and serving this country. However, this policy is as well commented to contradict “People are obligated to report and pay taxes” regulated in Article 19, Constitution of the Republic of China. Especially nowadays, when the entire society structure has been dissimilar much to that of the early years, people more practical
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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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"Image classification for a large number of object categories." Universitat de Girona, 2007. http://www.tesisenxarxa.net/TDX-0122108-123938/.

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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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"An object-oriented approach to the translation between MOF Metaschemas." Universitat Politècnica de Catalunya, 2009. http://www.tesisenxarxa.net/TDX-1228109-102611/.

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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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