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

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2025

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1

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

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

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2

Revel, Tyler. "Perceptions of the Hays County Sheriff's Office pertaining to the Texas Commission on Law Enforcement Officers Standards and Education's stress management curriculum /." View online, 2006. http://ecommons.txstate.edu/arp/202/.

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3

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

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

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4

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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5

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

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

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6

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

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

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7

Wu, Hao. "Towards a new research field: tax analytics using Australian Taxation Office data." Thesis, University of Sydney, 2020. https://hdl.handle.net/2123/23530.

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Tax datasets are becoming increasingly available in Australia; however, discussions on how such information can be utilised to benefit the tax literature are scarce. This thesis aimed to develop a general approach to explore tax datasets and form expectations of data patterns based on understandings of tax. Three substantial and independent research projects were used to illustrate how this approach can lead to tangible research outputs that benefit the tax literature. The first project developed an income tax deduction monitoring system in Australia using a linear mixed model, due to the conc

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8

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

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

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9

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

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

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10

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

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11

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

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

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12

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

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

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

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

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

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

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15

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

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

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16

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

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

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17

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

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

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18

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

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

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19

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

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

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Kroeger, Melissa E. 1973. "The rental and occupancy performance of historic office buildings rehabilitated for tax credit as compared against their modern counterparts." Thesis, Massachusetts Institute of Technology, 2004. http://hdl.handle.net/1721.1/26737.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2004.<br>Includes bibliographical references (leaf 59).<br>Prior to the mid-1970's enactment of federal tax incentives designed to dove-tail the interests of developers and preservationists, the plight of historic structures seemed bleak. Recognizing that preservation had become a national imperative that could not be accomplished in a meaningful way without significant private investment, the federal government enacted a tax incentive program to encourage developers to rehabilitate, rather than eliminat

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Рєзнік, Олег Миколайович, Олег Николаевич Резник та Oleh Mykolaiovych Rieznik. "Про зміни пріоритетів у діяльності податкової міліції Сумської області на етапі комплексного реформування податкової служби". Thesis, Центр правових наукових досліджень, 2012. http://essuir.sumdu.edu.ua/handle/123456789/34474.

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В умовах започаткованих Урядом України реформ протидія податковій злочинності є питанням фінансової безпеки держави і податкова міліція області має значні резерви щодо боротьби з цим негативним явищем. Забезпечення росту добробуту громадян, створення умов соціально-економічного розвитку держави можливо лише за умови злагодженої та ефективної роботи податкових органів, спрямованої на ліквідацію підґрунтя економічної злочинності, подолання негативних процесів у всіх сферах і областях виробництва. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/3447

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

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

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Kimball, Marilynn Jean. "Major crime victim's perceptions of the San Bernardino County District Attorney's Office." CSUSB ScholarWorks, 2004. https://scholarworks.lib.csusb.edu/etd-project/2532.

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The purpose of this study was to gain a better understanding of perceptions crime victims have of the San Bernardino County District Attorney's Office. This project focused on crime victims' perceptions of communication channels and service delivery at the San Bernardino County District Attorney's Office. This research is based on a victim survey used for primary data collection.

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Shipton, David Edward Charles. "Sitting on the bench : an exploratory study into Inland Revenue's industry benchmarking programme." Thesis, University of Canterbury. Accounting and Information Systems, 2015. http://hdl.handle.net/10092/10846.

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The Inland Revenue Department (Inland Revenue) launched the Industry Benchmarking Programme (Benchmarking Programme) in 2011; which closely followed the Small Business Benchmarking Programme (SBBP) which was released by the Australian Taxation Office (ATO) in 2009. These programmes took data from tax returns and other sources, and turn this into a series of financial benchmarks for specific industries. The data from these programmes was then published on the respective websites of Inland Revenue and the ATO. It was envisaged by both tax administrations that this data would be used by taxpayers

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

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

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Vránová, Monika. "Společné zdanění manželů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222200.

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In this master's thesis the author proposes an optimized alternative of joint assessment. The author concentrates, in the first place, at the joint assessment as such. The first part is purely theoretical, followed by a model situation demonstrated on a family with children. The final part includes an evaluation of what options can be used in the previous model situation. In the conclusion the author comments also on the current public finance and tax reform in relation to possible end to joint assessment.

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Klopson, Jadon E., and Stephen V. Burdian. "Collaborative applications used in a wireless environment at sea for use in Coast Guard Law Enforcement and Homeland Security missions." Thesis, Monterey, California. Naval Postgraduate School, 2005. http://hdl.handle.net/10945/2311.

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Approved for public release, distribution is unlimited<br>This thesis analyzes the potential impact of incorporating wireless technologies, specifically an 802.11 mesh layer architecture and 802.16 Orthogonal Frequency Division Multiplexing, in order to effectively and more efficiently transmit data and create a symbiotic operational picture between Coast Guard Cutters, their boarding teams, Coast Guard Operation Centers, and various external agencies. Two distinct collaborative software programs, Groove Virtual Office and the Naval Postgraduate School's Situational Awareness Agent, are utiliz

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

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

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

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

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

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

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Nováková, Lucie. "Dotační kontrola správce daně." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-10977.

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The thesis deals with the problems of control over grants executed by tax offices. It discusses grants in general: their classification, sources, providing, records, control and breach of budgetary discipline. The practical part is a discussion of the grant control of the Tax Office in Český Krumlov between 2001-2006, specifically on the analysis of its results and evaluation of its efficiency. The difficulty administering grants is described and several particular examples of the process deficiencies and ambiguity are given. On account of these deficiencies, a comparison of some providers wit

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Souza, Claudio dos Passos. "Processo administrativo tributário : possibilidade de questionamento judicial das decisões contrárias ao Estado." Programa de Pós-Graduação em Direito da UFBA, 2008. http://www.repositorio.ufba.br/ri/handle/ri/10702.

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Submitted by Edileide Reis (leyde-landy@hotmail.com) on 2013-04-11T20:05:28Z No. of bitstreams: 1 Souza.pdf: 1936123 bytes, checksum: 0a640fce015fa0ed3bfb7ba212113281 (MD5)<br>Approved for entry into archive by Rodrigo Meirelles(rodrigomei@ufba.br) on 2013-05-09T17:20:43Z (GMT) No. of bitstreams: 1 Souza.pdf: 1936123 bytes, checksum: 0a640fce015fa0ed3bfb7ba212113281 (MD5)<br>Made available in DSpace on 2013-05-09T17:20:43Z (GMT). No. of bitstreams: 1 Souza.pdf: 1936123 bytes, checksum: 0a640fce015fa0ed3bfb7ba212113281 (MD5) Previous issue date: 2008<br>No âmbito federal o Processo Administra

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

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

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La-Flor, Martiane Jaques. "O imposto sobre serviços de qualquer natureza (ISS) e os serviços notarial e registral." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2014. http://hdl.handle.net/10183/183833.

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Os emolumentos são a remuneração devida em forma de pecúnia aos tabeliães e oficiais de registro em contraprestação aos seus serviços. Tais profissionais do Direito, muito embora prestem serviço público, não são detentores de cargo público, não sendo considerados servidores públicos, mas sim agentes públicos. Neste contexto, estão amoldados sob o manto do Direito Púbico, tendo em vista a delegação sui generis a eles outorgada por meio de concurso público. O trabalho tratará da possibilidade de incidência do imposto sobre serviços de qualquer natureza (ISS) nos emolumentos, visando a identifica

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Ferguson, Cody J. "Increasing Effectiveness of U.S. Counterintelligence: Domestic and International Micro-Restructuring Initiatives to Mitigate." Thesis, Monterey, California: Naval Postgraduate School, 2012.

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Approved for public release; distribution is unlimited.<br>Cyberespionage is a prolific threat that undermines the power projection capacity of the United States through reduced economic prowess and a narrowing of the technical advantage employed by the American military. International attempts to limit hostile cyber activity through the development of institutions, normative patterns of behavior, or assimilation of existing laws do not provide the American national security decision maker with a timely or effective solution to address these threats. Unfortunately, the stove-piped, redundant a

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

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

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Kratochvíl, Aleš. "Novostavba polyfunkční budovy, Jihlava." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240064.

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The subject of this thesis is the construction and maintenance of project documentation for the implementation of the multipurpose building in Jihlava. Designed building is located in the southern town of Jihlava, in the slightly hilly terrain on the west side. The house is rectangular ground plan, with a projecting portion bowling lanes. Roofing form a single-slope roof. It is a multifunctional building, the first floor consists of a restaurant with bowling lanes in the second and third floor houses the Tax Office. They used conventional and traditional building materials. The thesis also spe

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Štefek, Michal. "Trendy v reorganizaci daňové správy ČR: specializovaný finanční úřad, slučování daňové a celní správy." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73568.

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The aim of the diploma thesis is to analyze the current legislation Act 531/1990 Coll. about the local financial authorities from the 28th November 1990, and in particular its amendment by the Regulation No.199/2010 Coll. from the 24th May 2010, which was the cause of the creation of Specialized Financial Office and Directorate General for Finance. Another objective is to describe the already present special tax offices for large taxpayers in foreign countries when comparing the Czech and foreign special tax offices characteristics and impacts of their activities. Furthermore the thesis discus

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

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

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Sprangim, Verônica. "O imposto de renda e os resultados de pessoa jurídica domiciliada no Brasil auferidos através de filial localizada no exterior." Pontifícia Universidade Católica de São Paulo, 2007. https://tede2.pucsp.br/handle/handle/7507.

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Made available in DSpace on 2016-04-26T20:25:30Z (GMT). No. of bitstreams: 1 Veronica SPRANGIM.pdf: 714835 bytes, checksum: 2147d9db1053b7cbaac71544c4217959 (MD5) Previous issue date: 2007-05-09<br>The objective of this work is to systematize the rules concerning the income tax imposed on the earnings of a legal entity domiciled in Brazil derived from a branch based overseas. To begin with an analysis was made of the rules present in the Federal Constitution, in order to identify the minimum content of the income concept and verification of the compatibility between the Constitution and th

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Fjällman, Emelie. "Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)." Thesis, Karlstads universitet, Avdelningen för juridik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32594.

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SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for

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Amaro, Rafael. "Le contentieux privé des pratiques anticoncurrentielles : Étude des contentieux privés autonome et complémentaire devant les juridictions judiciaires." Thesis, Paris 5, 2012. http://www.theses.fr/2012PA05D014.

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L’actualisation des données sur le contentieux privé des pratiques anticoncurrentielles fait naître laconviction que l’état de sous-développement souvent pointé est aujourd’hui dépassé. Les statistiquessont nettes : des dizaines d’affaires sont plaidées chaque année. Toutefois, ce contentieux s’esquissesous des traits qui ne sont pas exactement ceux du contentieux indemnitaire de masse faisant suite àla commission d’ententes internationales. C’est un fait majeur qui doit être noté car l’essentiel desprojets de réforme furent bâtis sur cet idéal type. Trois des caractères les plus saillants de

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

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

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Duong, Phuoc Tra My <1991&gt. "WHAT MAKES OPPO SUCCEED IN THE VIETNAM MARKET? Background of the study Vietnam has become an emerging country and attractive retail market in the globe (Deloitte, 2014). Modern retail platform was introduced and have been blooming in Vietnam such as convenience stores, special stores and shopping centers (Trinh & Tran, 2014). The country is in the progress of transforming into digital economy, evidenced through high growth in electronic commerce and customer interaction through social network, etc. (Cameron et al., 2019). According to the Statista (2020), number of smartphone users in Vietnam was nearly 36 million in the end of 2019 and it is expected at 43 million by 2022. The growth in smartphone market was captured at 84% in 2017 and 95% of people in the cities have owned smartphone while the percentage of people with smartphone usage in rural area is reached up 68% (Nielsen, 2019). One of the attractive points in smartphone market is high population based with more than 94 million people (General Statistics Office, 2020). Vietnamese people spent more time reading news, playing games and conducting social interactions through social media network (Appota, 2018). These factors promote the entry of giant smartphone and electronic manufacturers such as Samsung and LG. Samsung has penetrated Vietnam for a long time and the Korean manufacturers established some factories in the country to enjoy lower tax rate and attractive labor cost (Sturgeon & Zylberberg, 2016)." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17718.

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Rationales Currently, Vietnamese people have variety of product choice in smartphone market. The survey conducted by Q&Me (2018) revealed top smartphone brands in Vietnam, including Apple, Samsung, Oppo, Xiaomi and Nokia, in which the first three smartphone brands have gained high brand recognition from the respondents. Key competitive advantage of Apple is luxurious and strong proud-to-have image while Samsung is positioned as a band of quality and design and Oppo is more famous in term of its camera features (Q&Me, 2018). However, Apple has not been setup its official store in Vietnam while

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

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

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

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

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Arbex, Marcelo Aarestrup. "Essay on tax enforcement, optimal monetary policy and labor supply /." 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3290167.

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

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

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

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

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

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