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Dissertations / Theses on the topic '% of the tax'

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Published: 24 April 2022

Last updated: 30 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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8

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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9

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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10

Nettestad, Malin. "Tax Treaties: The EU Tax Dilemma : - The relationship between EU State Aid and Tax Treaties." Thesis, Uppsala universitet, Juridiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-333798.

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11

Braun, Julia, and Martin Zagler. "Tax Information Exchange with Developing Countries and Tax Havens." WU Vienna University of Economics and Business, Universität Wien, 2015. http://epub.wu.ac.at/4685/1/SSRN%2Did2683551.pdf.

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The exchange of tax information has received ample attention recently, due to a number of recent headlines on aggressive tax planning and tax evasion. Whilst both participating tax authorities will gain when foreign investments (FDI) are bilateral, we demonstrate that FDI receiving nations will lose in asymmetric situations. We solve a bargaining model that proves that tax information exchange will only happen voluntarily with compensation for this loss. We then present empirical evidence in a global panel and find that a tax information exchange agreement (TIEA) or a double tax treaty with in

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12

Novikovas, Martynas. "Transfer pricing model for tax payers and tax administrators." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111122_102758-55280.

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The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm’s length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-co

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13

Gretschel, Andreas. "Tax discrimination and tax harmonisation in the European Union." Thesis, University of Aberdeen, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.401427.

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The power to tax enables a State to organise its tax law on the basis of its national standards with respect to economic effectiveness and equity. Taxes are a decisive financial factor for the governmental expenditure, the regulation of business, the promotion of the public goods and the competition between States. The revenue of taxes can represent a method of income and wealth distribution, a social control by increasing taxes on products regarded as harmful such as tobacco and alcohol, and pollution can be limited by tax concessions. Tax sovereignty is therefore one of the most sensitive

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14

Amberger, Harald, Eva Eberhartinger, and Helmut Kasper. "Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence." WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/4897/1/SSRN%2Did2727680.pdf.

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Recent empirical findings suggest that firms might not always engage in economically optimal tax planning. We conduct a series of four laboratory experiments with 223 students and 62 tax professionals to examine whether decision biases offer a behavioral explanation for tax outcomes. We find that individuals overestimate the importance of tax rates relative to the tax base when facing time pressure in tax-planning decisions. This systematic decision bias results in suboptimal choices. In line with the theory of rational inattention, we observe that increasing tax-burden differences between two

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15

Florindo, Nuno Ricardo dos Santos. "Tax evasion and tax avoidance in Portugal : recent developments." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10420.

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Mestrado em Ciências Empresariais<br>O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por out

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16

Gaertner, Fabio B. "CEO After-tax Compensation Incentives and Corporate Tax Avoidance." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.

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I examine the association between CEOs' after-tax incentives and their firms' levels of tax avoidance. Economic theory holds that firms should compensate CEOs on an after-tax basis when the expected tax savings generated from incentive alignment outweigh the incremental compensation demanded by CEOs for bearing additional tax-related compensation risk. Using publicly available data, I estimate CEOs' after-tax incentives and find a negative relation between the use of after-tax incentives and effective tax rates. While the results suggest that greater use of after-tax measures in CEO compensati

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17

Chyz, James Anthony. "Personally Tax Aggressive Managers and Firm Level Tax Avoidance." Diss., The University of Arizona, 2010. http://hdl.handle.net/10150/195509.

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This paper investigates whether managers that have a propensity for personal tax aggressiveness are associated with tax avoidance at the firm level. Motivated by Dhaliwal, Erickson, and Heitzman (2009) and Hanlon and Heitzman (2009), I construct a measure of personally tax aggressive ("aggressive") managers and determine whether corporate tax avoidance activities increase in their presence. The results of my study indicate that aggressive managers are associated with firm-level tax avoidance. The neoclassical view would suggest that aggressive managers' tax expertise could benefit shareholder

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18

Ye, Chunlai. "Tax reserves, auditor-provided tax services and FIN 48." Thesis, Boston University, 2012. https://hdl.handle.net/2144/12688.

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Thesis (D.B.A.)--Boston University PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you.<br>This study examines two types of consequences of FIN 48, the effect of FIN 48 on firm value and the effect of FIN 48 on audit fees, and shows that these consequences depend upon the size of the firm. Firm size

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19

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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Luo, Bing. "Effects of Auditor-provided Tax Services on Book-tax Differences and Investors’ Mispricing of Book-tax Differences." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc801928/.

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In this study, I investigate the effect of auditor-provided tax services (ATS) on firms’ levels of book-tax differences and investors’ mispricing of book-tax differences. The joint provision of audit and tax services has been a controversial issue among regulators and academic researchers. Evidence on whether ATS improve or impair the overall accounting quality is inconclusive as a result of the specific testing circumstances involved in different studies. Book-tax differences capture managers’ earnings management and/or tax avoidance intended to maximize reported financial income and to minim

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21

Bach, Stefan. "Empirical studies on tax distribution and tax reform in Germany." Thesis, Universität Potsdam, 2010. http://opus.kobv.de/ubp/volltexte/2012/6028/.

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This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany. Chapter 2 deals with two studies on effective income taxation, based on representative micro data sets from tax statistics. The first study analyses the effective income taxation at the individual level, in particular with respect to the top incomes. It is based on an integrated micro data file of household survey data and income tax statistics, which captures the entire income distribution up to the very top. Despite substantial tax base erosion and reductions of top tax ra

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22

Stiassny, Alfred, and Stefan Koren. "Tax and Spend or Spend and Tax? An International Study." Inst. für Volkswirtschaftstheorie und -politik, WU Vienna University of Economics and Business, 1994. http://epub.wu.ac.at/6303/1/WP_28.pdf.

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23

Bhattacharya, Sandeep. "Aspects of Tax Spillovers: Is There a "Worldwide" Tax Burden?" Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/60.

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The objective of this dissertation is to develop a model to examine the concept of a “worldwide” tax burden. The notion is that due to differential mobility of factors developed nations may be passing on a share of their tax burden to less developed countries while effectively indulging in a form of tax competition. This is important for many reasons especially since it may affect the distribution of income between countries, and influence the flow of capital. As globalization increases, “the race to the bottom” in taxation (which implies tax-cutting) suggests that these spillovers should be r

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24

Foster, John M. "Voter Ideology, Tax Exporting, and State and Local Tax Structure." UKnowledge, 2012. http://uknowledge.uky.edu/msppa_etds/2.

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State and local governments play an important role in financing and delivering public services in the United States. In 2008, state and local governments collected 57 percent of total federal, state, and local revenue (Urban Institute and Brookings Institution, Tax Policy Center, 2009). The decentralization of fiscal responsibility has enabled a high degree of variation in state and local tax structures to emerge. This dissertation presents two empirical studies that extend the positive literature on state and local tax policy. The extant literature contains evidence of a direct relationship b

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25

Vondra, Klaus. "Between Tax Competition and Harmonisation. A Survey on Tax Coordination." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2006. http://epub.wu.ac.at/808/1/document.pdf.

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This paper gives an overview on the research done in the fields of tax competition, coordination and harmonisation. The survey is divided in two main parts, in the first section we compare the standard tax competition literature that sees tax competition as a bad, to public choice contributions that advocate tax reductions. In the second part we consider theories of endogenous growth, which focus on analysing the taxation question. After introducing the fundamental contributions, we discuss extensions in the line of an open economy, an OLG setting and the transitional dynamics in greater detai

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26

Reineke, Rebecca Valeska [Verfasser]. "Essays on tax evasion and tax avoidance / Rebecca Valeska Reineke." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1195137001/34.

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27

Quinn, Shawn. "Congestion Tax in New York City: Progressive or Regressive Tax?" Thesis, Boston College, 2014. http://hdl.handle.net/2345/3870.

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Thesis advisor: Richard Tresch<br>My thesis topic is an analysis of the effects that a congestion tax in mid-town Manhattan would have on drivers who normally drive there. A congestion charge was proposed in 2008 in an attempt to lessen traffic in Manhattan below 80th street, but it was struck down in the New York State Assembly. My thesis will look into the data the Assembly used to make its decision to reject the charge. I will then use this and other data to calculate my own elasticity and find hypothetical effects of a congestion tax in the area on drivers. Then I will formulate my own pro

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28

Zetler, Hila. "International tax planning and anti-tax avoidance provisions - Hila Zetler." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4579.

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Includes bibliographical references.<br>'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?

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Lai, Kuan-Han, and 賴冠翰. "Emission Tax and Economic Growth：Progressive Tax or Regressive Tax？." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/4w52n4.

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碩士<br>淡江大學<br>經濟學系碩士班<br>102<br>Under the framework of Chen, et al. (2009), this paper establishes an one-sector endogenous growth model with environmental characteristics and adds a nonlinear emission tax system to the model. The purpose of this study is to examine the relationship between environmental policy and economic growth. We find that an increase in public abatement expenditure will lead to a higher economic growth. Furthermore, if the environmental externality is big enough, a rise in emission tax and a more progressive tax schedule will stimulate steady-state economic growth rate.

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FU, YIN-JOU, and 傅銀柔. "Trust acts Tax Benefit and Tax Planning, Equity Research─To income tax, inheritance tax and gift tax laws as an example." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/36478009239179151218.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>98<br>The Trust''s origin can be traced back to ancient Egypt. The ancient Egyptians, by way of testamentary trusts, transferred their own properties to their children and relatives.During the Roman era, Trust has become an indirect way to bequeath in ancient Roman’s legal legacy system. The modern Trust system was formed in the United Kingdom. The British Trust system is based on the medieval system of land-USE. It is a system that the trustee, based on the contents of Trust, manages the Trust on behalf of the beneficiaries. Because of the flexibilit

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31

Liu, Cheng-Fang, and 劉正芳. "The Study of Sales Tax in Mainland China(including value added tax、excise tax、business tax）." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/23546828275378958731.

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碩士<br>淡江大學<br>大陸研究所<br>87<br>In order to implement the taxation reformed in 1994.Mainland China''s government was aimed at foreign business to initiate tax examination in the end of 1997. In 1998，Mainland China''s government set a goal of tax examination sum of RMD. 80,000,000,000，so the businessmen from Taiwan to Mainland China must understand the tax regulations in Mainland China. There are five chapters in this paper: Chapter 1: "Introduction"，explain the motivation and purpose，limits and outline of this study. Chapter 2: "Tax policy of Mainland China"，include the evol

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32

Naape, Baneng Lucas. "Estimating tax capacity, tax effort and tax buoyancy for South Africa." Thesis, 2019. https://hdl.handle.net/10539/29687.

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A research report submitted in partial fulfilment of the requirements for the degree Master of Commerce in Economics in the Faculty of Commerce, Law and Management At the University of the Witwatersrand September 2019<br>The main objective of this study is to assess South Africa’s tax revenue performance. This is achieved by estimating tax capacity and tax effort from 1960 - 2017 and tax buoyancy from 1995 - 2017. The study is unique in that, it tracks tax capacity, tax effort and tax buoyancy at an aggregate level for a particular country. The 2SLS results indicate that GDP per capita and

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33

Cheng, Wen-Rong, and 鄭文榮. "Tax Planning for Income Tax Integration." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/12877934755287021949.

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碩士<br>國立臺灣大學<br>會計學系<br>86<br>As our country adopts income tax integration, individuals and enterprises should restructure their investment and financing decisions, accounting treatment, and strategies of tax planning. Among them, how tax planning should be changed to maximize the wealth of the related individuals or organizations is most concerned by accountants. Therefore the main purpose of this study is to explore tax planning strategies for income tax integration. This t

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34

JHUANG, KAI-JIA, and 莊鎧嘉. "Dividend Tax and Corporate Tax Avoidance." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/41567328314345511176.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>Prior research identifies firm-specific determinants of cross-sectional variation in tax avoidance within a given country but few studies examine the impact of dividend tax on corporate tax avoidance. We examine the impact of shareholder-level taxes on corporate tax avoidance, and further analyze the impact of the adoption of imputation system in Taiwan.Using difference-in-difference model developed in Amiram et al.(2014), exploit changes in a country’s shareholder dividend tax policy, which are exogenous to the firm, to identify the effect of shareholder-level t

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35

Wu, Pei-Hung, and 吳培弘. "The Impacts of 2018 Taiwan Tax Reform of Corporate Income Tax and Dividend Income Tax on Tax Burden." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b8xjh7.

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碩士<br>國立政治大學<br>會計學系<br>106<br>This study, based on the financial statements of Taiwan listed companies for years 2013 to 2016, discusses the impacts of 2018 Taiwan tax reform of corporate income tax and dividend income tax on tax burdens and analyzes the determinants of tax burden differences. The empirical results of the study indicate that tax burden on companies increases. In addition, Firm size is positively related to the tax difference of the corporate income tax and negatively related to the tax difference of the surtax on undistributed earnings. For the investor, tax burden on divide

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36

Chen, Wei Chun, and 陳韋君. "The tax burden of the estate tax." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/11973403100306972287.

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碩士<br>國立政治大學<br>財政學系<br>104<br>Scholars in Taiwan had debated for optimistic system of the estate tax since the amendment of Taiwan’s Estate Tax Act in 2009. Even after the amendment, a lot of experts have called on government that the modification of the act is necessary. In order to clarify this issue, the author focused on using five index of (wealth) inequality to manipulate the real situation of the estate tax levy in Taiwan from 2010 to 2014. The Author used these five index including Gini coefficient, Theil index, coefficient of variation, log variance, and Oshima index to analyze the l

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"Tax asymmetries and corporate income tax reform." Sloan School of Management, Massachusetts Institute of Technology, 1986. http://hdl.handle.net/1721.1/2142.

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Lo, Tzu-Yi, and 羅子誼. "Consumption Tax、Capital Tax and Economic Growth." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/00275294865971299872.

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碩士<br>國立成功大學<br>政治經濟學研究所<br>94<br>Incorporating　endogenous　growth　theory　and　imperfect　competition　in　goods　markets,　this　thesis　attempts　to　investigate　the　effects　of　consumption　and　capital　taxation　on　economic　growth　and　welfare.　We　find　that,　ignoring　human　capital,　consumption　taxation　does　not　affect　economic　growth　but　deteriorates　domestic　welfare.　Capital　taxation　deteriorates　both　growth　and　welfare.　Concerning　human　capital,　imposing　tax　on　consumption　and　capital　does　not　affect　economic　growth.　However,　consumption　tax　improves　domestic　welfare　and　capital　tax　deteriorates　it. 　　T

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Madzharova, Boryana. "Corporate Taxation, Tax Evasion, and Tax Design." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-327449.

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In a letter to Jean-Baptiste Leroy in 1789, Benjamin Franklin observed that "...in this world nothing can be said to be certain, except death and taxes!" Individuals and businesses, however, certainly employ skilful ways to evade taxes until they are caught, if they ever are. Inevitably, the evolution of taxation systems and their accompanying legal frameworks result in adjustments to evasion/avoidance patterns and mechanisms, which are of interest to economists, social psychologists, and public administrations alike. The objective of this thesis is to study the effects of the widespread shift

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Tsao, Shing-Fang, and 曹馨方. "The Right of Tax Refund from Tax Assessment for Overpaying the Tax Dues." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/81174917659494123703.

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碩士<br>中原大學<br>財經法律研究所<br>97<br>Abstract The inner text of the thesis is divided into five chapters. Chapter 1 covers the introduction, which describes first the thesis’s core issues, research scope and objectives, research methodology, thesis framework and content summary, briefly explaining some of the main issues the study attempts to explore, and the scope of research. Chapter 2 pertains to the rudimentary legal theories of tax refund rights, focusing on the discussion of the theoretic basis and critical elements of tax refund rights, and the legal premise for sustaining the tax refund righ

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TSAI, CHUN-MAN, and 蔡春滿. "A Study on Tax Revision From Agricultural Land Tax to Land Value Tax." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/64158730289103335170.

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SHAO, CHING-LUN, and 邵正倫. "Does China reduce tax by replacing the Business Tax with Value-Added Tax?" Thesis, 2017. http://ndltd.ncl.edu.tw/handle/34592134706292155495.

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碩士<br>逢甲大學<br>財稅學系<br>105<br>In the context of the international financial crisis, China has started to reduce the repeating taxation, the implementation of structural tax cut and the promotion of industrial restructuring.The purpose of this study is to check does China reduce the burden of the Business Tax with Value-Added Tax using threshold regression model? First, this study summarizes the literatures related to the increase in the past, and sets out the variables that affect the corporate tax.In this paper, we adopted 1293 listed companies' financial data from 2008 to 2015 in CSMAR to

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Chang, Szu-Ching, and 張思敬. "The Study of Tax Deduction and Tax Cut in Estate Tax andGiven Tax of Reserved Lands for Public Facilities." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/17072049044533423469.

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碩士<br>元智大學<br>管理研究所<br>93<br>Under the Project of Taxes and Levies Rectification raised by Ministry of Finance, the erosion in tax base and unsuited tax cut were the main subjects to be discussed in the middle term. This study aimed at the preferential policy for tax deduction and tax cut in estate tax and given tax of reserved lands for public facilities, the focus was to discuss the operation modes as well as the effects of tax payers’ trying to make the best of reserved lands for public facilities to attain their ends of tax saving, and to discuss whether such preferential policy in taxes a

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Li, Mei-Lien, and 李美蓮. "A Study on the Tax Rate Changes Impact of the Deed Tax, Land Value Increment Tax, and Estate Tax on the Local Government Tax Revenues." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/h6wp4c.

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碩士<br>國立中興大學<br>應用經濟學系所<br>101<br>Based upon the long-term traced data from 1991 to 2010, totally twenty(20) years (panel data), this paper analyzes the pre- and post-revised system of the local governments in Taiwan. Through the adoption of quantitative fixed effect model and descriptive statistical analysis of the enforced half-imposed reduction of contract tax rate, land value-added tax rate and the influence of such rate dropping of land value-added tax and inheritance tax cast upon the revenue of the local government since 1999. It is found in the outcome of study the reduction of contr

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

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余景仁. "The fundamental rights of taxpayers-focus on tax assessment, tax penalty and tax relief." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/19158647692465627802.

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Borrego, Ana Clara da Conceição. "Tax compliance and tax complexity in Portugal: essays on the perception of tax professionals." Doctoral thesis, 2015. http://hdl.handle.net/1822/38474.

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Tese de Doutoramento em Contabilidade.<br>This thesis aims to understand the perception of tax professionals in Portugal (TOCs), regarding tax compliance and tax complexity. To this end, three essays are presented. The first essay reports a literature review of tax noncompliance. We verify that there are two main lines of research relating to tax noncompliance - firstly, we have studies which try to explain tax noncompliance and taxpayers’ attitudes towards taxation, and secondly, we find those research that are seeking to quantify it. The second essay presents a literature review of the

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Li, Jia-Jyuan, and 李佳娟. "The Tax Rate Change to impact of the Tax Revenue - Land Value Increment Tax." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/9jhmcp.

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碩士<br>臺中技術學院<br>會計資訊系會計與財稅碩士班<br>99<br>The purpose of tax reduction policies, including the halves of levying Land Value Increment Tax for another extensive year in 2002 and permanent Land Value Increment Tax rate reduction in 2005, is to stimulate the sale of land, promote the real estate market and influence the tax revenue on the Land Value Increment Tax. This research to explore the impact of variation of the rate to revenue on the Land Value Increment Tax, this paper gathers Land Value Increment Tax income data for the years 1995-2008 for Taiwan 23 counties, Under the condition that the L

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Tang, Tanya Yao Hua. "Book-tax differences : a function of accounting tax misalignment, earnings management and tax management." Phd thesis, 2006. http://hdl.handle.net/1885/147339.

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chao, Liao kuang, and 廖光超. "The Tax Penalty Knowledge System for Business Tax." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/46074403582028267365.

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碩士<br>亞洲大學<br>資訊工程學系碩士班<br>95<br>The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the cases which are against the provisions of the act, figure out the amount of tax evasion, and then forward the cases to the legal department for trial and punishment. All these procedures not only impose a burden on the tax collection authorities but also force them to be more familiar with the provisions

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