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Dissertations / Theses on the topic 'Resource taxation'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Khan, Md Liaquat Ali. "A Study of the Bangladesh Budget with special ref to resource mobilization through taxation." Thesis, University of North Bengal, 1994. http://hdl.handle.net/123456789/336.

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2

Veisi, Mohsen. "Essays on the links between natural resources, corruption, taxation and economic growth." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/essays-on-the-links-between-naturalresources-corruption-taxation-andeconomic-growth(a839015d-f21e-4dad-bb0c-8ea96036512c).html.

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This thesis studies the poor development performance of resource-rich developing economies, known as the resource curse. In the first chapter we provide a comprehensive literature review of the topic and the channels through which resource abundance can result in the resource curse. Issues of corruption and governance have been emphasised to be the main driver of the resource curse. This has been illustrated by a negative relationship between resource abundance and corruption control in the literature. However, there is a gap in how natural resources facilitate corruption. In the second chapte

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3

Iqbal, Kazi. "Essays on intergenerational allocation of public spending, growth and optimal taxation /." Thesis, Connect to this title online; UW restricted, 2006. http://hdl.handle.net/1773/7435.

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Templeton, Joshua J. "Three essays on taxation and land use change." Connect to this title online, 2004. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=osu1101850043.

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Thesis (Ph. D.)--Ohio State University, 2004.<br>Title from first page of PDF file. Document formatted into pages; contains x, 160 p.; also includes graphics Includes bibliographical references (p. 150-160).

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5

Eriksson, Giwa Sebastian. "Procedural justice, social norms and conflict : human behavior in resource allocation." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics (EFI), 2009. http://www2.hhs.se/efi/summary/810.htm.

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6

Smith, Mark Bowler. "UK competitiveness, sustainable development and corporate taxation : using the corporation tax to promote increased resource productivity in line with the law and policy of the European Union." Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610274.

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7

Cyan, Musharraf R. "The Effects of Rent Assignment on Long-Lived Public Goods in Exhaustible Resource Economies." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/72.

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Exhaustible resource rents are an important taxable base in many countries, with revenue sharing often part of the scheme. In some cases large shares are retained for the central government. Generally, the discussions of exhaustible resource taxation consider assignment of resource rent tax base and revenue sharing from the limited perspectives of efficiency and stability. Tax assignment and sharing arrangements are assumed to have a neutral effect on investment of resource rents in long-lived public goods. We attempt to demonstrate that this may not be the case, specifically looking at the qu

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8

Belle, Isle Melissa N. "Cash flow of small service businesses in Australia: is there a relationship with owner tax literacy?" Thesis, Griffith University, 2021. http://hdl.handle.net/10072/401640.

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The service sector contributes significantly to the Australian economy in terms of income, employment and business registrations. Businesses in the service sector provide more than three-quarters of the economy’s income and employ more than 87% of all Australian private sector employees. Further analysis suggests that small businesses make up a large part of the service sector. For example, small service sector businesses (SSSBs) account for $393 billion in income and employ 4,127,000 of the total service sector employment of 9,410,000. Considering the significance of SSSBs to the economy, it

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9

Литвинчук, А. О. "Використання механізмів еколого-ресурсного оподаткування в контексті забезпечення сталого розвитку України". Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/36976.

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Економічні методи стимулювання раціонального використання природних ресурсів та охорони навколишнього середовища зазвичай на практиці являють собою сукупність заходів, спрямованих на принципову зміну організації економічної діяльності суб’єктів господарювання в напрямку, сприятливому для збереження природно- ресурсного потенціалу та навколишнього середовища, шляхом впливу на ключові фінансові важелі, які регламентують цю діяльність. Економічне зростання та ефективність використання ресурсів є двома сторонами однієї медалі сталого розвитку України. Оптимальне господарювання – це максимально мож

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10

Кравчук, Я. В. "Розвиток системи ресурсних податків і платежів в Україні". Master's thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/81678.

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У роботі проаналізовано підходи до розуміння сутності та особливостей оподаткування ресурсних платежів в Україні та світі. Досліджено розвиток екологічного податку в Україні а його роль у наповненні бюджетів, також проаналізовано динаміку та структуру податкових надходжень з рентної плати. Визначено вплив рівня ресурсних платежів на макроекономічні фінансові та екологічні показники. Основною метою проведеного дослідження стало визначення проблем вирішення яких сприятиме вдосконаленню оподаткування ресурсів в Україні та скороченню рівня забруднення навколишнього природнього середовища .<br>

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11

Bamford, Douglas D. "Egalitarian taxation : equality of resources, market luck and leisure." Thesis, University of Warwick, 2013. http://wrap.warwick.ac.uk/57595/.

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12

Vardar, Baris Nevzat. "Optimal transition to clean technologies." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01E022/document.

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Cette thèse étudie les mécanismes économiques concernant la transition vers des technologies propres et examine les approches politiques pour atteindre le sentier de transition socialement optimale. Elle examine les politiques économiques visant à faire face au changement climatique, telles que l'adaptation et la taxation des ressources non-renouvelables. En outre, elle examine les politiques économiques visant à accroître l'utilisation de technologies efficaces et identifie les cas pour lesquels la politique atteint ses objectifs ou non. Elle analyse également l'impact des inégalités de riche

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13

Desoky, Abdelmohsen Mohamed. "Perceptions on the usefulness of published financial information to the Egyptian capital market." Thesis, University of Hull, 2002. http://hydra.hull.ac.uk/resources/hull:3528.

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The main objective of this study is to investigate empirically users' perceptions of the usefulness of financial information that could be provided in corporate annual reports presented by listed companies in Egypt. This investigation is carried out, in the light of the requirements of the Egyptian Accounting Standards (EASs) issued in 1997, the new listing rules of the Cairo and Alexandria Stock Exchange (CASE) adopted in 2000 and the Capital Market Law (CML) No. 95/1992, using a set of eleven qualitative characteristics of accounting information (QCOAI) in a hierarchy, which should be posses

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14

Kayed, Metwally Ahmed El-Sayed. "Accounting regulation in Egypt in relation to western influence." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3112.

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15

Hadori, Yunus Richard J. "External financial reporting in Indonesia and its implications for accounting development." Thesis, University of Hull, 1992. http://hydra.hull.ac.uk/resources/hull:5347.

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The objective of this research is to explore the area of financial accounting, international accounting, and accounting technology transfer, with emphasis on accounting for developing countries, specifically Indonesia. Confining itself to external financial reporting, the study explores the influence of environmental aspects on accounting standards and practices, institutionally and technically. Analysis of the role and needs of preparers, users, auditors and government agencies, and of the interaction between institutional and technical aspects, conducted to ascertain their implications for a

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16

Ba-Owaidan, Mamdouh Abdullah. "The contribution of accounting information to investor decisions in the Saudi stock market." Thesis, University of Hull, 1994. http://hydra.hull.ac.uk/resources/hull:4578.

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17

Alhajraf, Nayef Falah Mubarak. "Disclosure in the financial statements of banks : International accounting standards no.30 and the Kuwaiti banks." Thesis, University of Hull, 2002. http://hydra.hull.ac.uk/resources/hull:3534.

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Disclosure in financial statements in general has been the subject of many studies, yet disclosure in banks' financial statements has not yet been given the attention and research it deserves. Such a lack of attention might be due to the financial statements users themselves not paying enough attention to it, or due to the banks' management not being keen to practise more disclosure within their financial statements.In Kuwait, disclosure in general, and within the banking industry in particular, has been receiving more attention for the last ten years or so, but such attention has not been exp

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18

Ahmed, Eltegani Abdelgader. "Islamic banking : distribution of profit (case study)." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:3752.

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An economic system based on the principles of the Islamic law is proclaimed feasible. Interest as an equivalent to Riba should be substituted. Profit-sharing financial institutions have been established. The research attempts to show how these institutions work, and what alternatives they rely on to substitute interest as a motivation for mobilising savings. The technique of investment of various deposits which are held in one pool, as practised by some Islamic banks, and the methods of determining each depositor's share in investment and in profit, are discussed. Profit generated from the inv

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19

Ratto, Maria Luisa. "The role of costs in tax evasion : non-selfish attitudes or percuniary motivations?" Thesis, University of Hull, 2001. http://hydra.hull.ac.uk/resources/hull:8363.

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In this thesis we examined the role of non-selfish attitudes in determining tax evasion. We contrasted the argument of the standard approach according to which tax payers choose the amount of income to declare (being motivated merely by monetary considerations) with the idea that some individuals may be inherently honest and would never evade even if it paid them to do so. The first two chapters set the scene for the ideas we developed in the rest of the thesis. We reviewed the standard portfolio model, and drew our attention to three predictions that appeared to be inconsistent with empirical

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20

Whitehouse, Lisa Ann. "A contextual analysis of the English law of mortgage : an examination of its juridicial content, origins and social function by way of an empirical study of decision-making power within the mortgage relationship." Thesis, University of Hull, 1999. http://hydra.hull.ac.uk/resources/hull:3879.

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21

Mohammed, Zeidan Ibrahim. "Host government control of MNEs : Squibb Egypt case study." Thesis, University of Hull, 1990. http://hydra.hull.ac.uk/resources/hull:4584.

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The socio-economic development of many developing countries depends heavily on the flow of foreign capital brought about by multinational enterprises' (MNE's) activities. However, there is evidence that the actual benefits derived by host countries from these enterprises are often less than expected. Accordingly, this clearly supports the need for an effective government control framework to increase the benefits of these foreign enterprises to the host country. This study therefore examines, both theoretically and empirically, the types of controls operated at present, with a view to establis

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22

Strandvik, Ulrik Bernhard. "Africa and the taxation of permanent establishments: Is the definition of "permanent establishment" as used in the double tax agreements of selected 'fishing rich' African countries sufficient to protect the taxing rights on those diminishing natural resources?" Master's thesis, University of Cape Town, 2011. http://hdl.handle.net/11427/11806.

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Includes bibliographical references (leaves 115-119).<br>This thesis tests the sufficiency of the definition of permanent establishments (PE), as contained in the Double Tax Agreements (DTAs) of selected "fishing rich" African countries, in protecting their taxing rights over profits made by non-residents from fishing in the waters of their states. The concept and meaning of "fixed place of residence" and "any other place of extraction” of natural resources is analysed in the context of establishing a PE in the Source State, taking various rules of interpretation, commentaries, judicial and ac

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23

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

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

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24

Stenlund, Miranda, and Maricar Joy Tuazon. "The Role of Taxation in the Fulfilment of Human Rights and Sustainable Development : The Obligation to Mobilize Resources." Thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-76626.

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25

Medunová, Lucie. "Zdanění těžby nerostných surovin." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192675.

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The aim of this thesis is to compare the approaches of the taxation of the mineral resources in chosen developing and developed countries and to introduce different ways of mineral resources taxation used in the world. The thesis mainly deals with taxation of an extraction of petroleum, which is one of the most important resources. Selected countries are Nigeria and Angola, which are the largest petroleum producers in Africa from at the forefront of world rankings, followed by Russia, which is currently the largest petroleum producer in the world and finally the United Kingdom and Norway which

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Císařová, Iva. "Zdanění těžby nerostných surovin." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199518.

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The aim of this thesis is to analyze reasons for specific taxation of the mineral resources extraction, to present what kind of taxes can be applied for such purposes and to compare them by calculating the tax liability of hypothetical company located in representative provinces of Canada. This calculation proved that when mix of taxes is applied, where part of the income is taxed by corporate income tax and on the other part of income extraction tax is levied by using royalties, the same government revenue can be reached as when linear tax rate is applied as an extraction tax. However, royalt

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27

Chu, Rubio Manuel. "Mis finanzas personales. Tercera edición [Capítulos 1]." Universidad Peruana de Ciencias Aplicadas - UPC, 2017. http://hdl.handle.net/10757/621749.

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Este libro facilita la toma de decisiones financieras, a nivel individual, ya que explica en qué consiste la gestión de los ingresos, el presupuesto, el ahorro y el gasto del dinero en el tiempo. También se explica el adecuado manejo de los ingresos en situaciones cotidianas y excepcionales como el financiamiento de propiedades o eventos, la contratación en un centro de trabajo, la compensación de tiempo de servicios, entre otros.<br>This book eases financial decision making at an individual level as it explains what income management, budget, savings and money expense over time are. It also e

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Chocolate, Lucinda da Graça Braz. "Sugestões para uma boa gestão dos recursos petrolíferos de Angola face à previsibilidade do seu esgotamento e à volatilidade dos preços internacionais." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3139.

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Mestrado em Economia Internacional e Estudos Europeus<br>Uma jazida de petróleo é um bem patrimonial que pode funcionar como catalisador da criação de riqueza, ajudando a melhorar a qualidade de vida da sua população, desde que gerido de forma adequada e prudente. Ao ser extraído, o valor deste património vai desaparecendo e, a não ser que se invista o rendimento gerado, de forma transparente, inteligente e sustentada, o país poderá ficar mais pobre no futuro. Experiências de alguns países produtores demonstram que a riqueza petrolífera, em vez de uma bênção, pode vir a transformar-se numa mal

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Campos, Luciana Ribeiro. "Cobrança de água : uma nova fiscalidade? : os (des)caminhos da tributação ambiental." Universidade Federal de Alagoas, 2006. http://repositorio.ufal.br/handle/riufal/782.

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We initiate by making a brief summary concerning the importance of water resources and its multiple uses, informing of the environmental crisis. Afterwards the international and national Statutes about water resources are situated historically. A new view of the Constitutional Law in the competency aspect is proposed in the water resource field. It is defined that the access to water resources are a fundamental right. The management of the water is, in itself, a restriction to fundamental rights. Restrictions to fundamental rights are only viable to introduce in the jurisdictional system by me

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Mollatt, David G. R. "Examining the feasibility of introducing environmental surcharges to finance local coastal management initiatives in South Africa : a case study in Plettenberg Bay." Thesis, Rhodes University, 2004. http://hdl.handle.net/10962/d1002734.

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The management of coastal resources in South Africa has come under review as a result of the degradation of environmental resources along the coast. The challenge being faced by resource managers is to achieve economic growth while sustaining South Africa’s coastal resource base (Nobel, 2000). The South African government (RSA, 2000) has developed a coastal management strategy to meet this challenge: The strategy involves the inclusion of all stakeholders in the formation of policy regarding the management of coastal resources, in a more integrated approach to coastal management. To effectivel

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Mbounou-Ngopo, Mathurin. "La fiscalité face à l'impératif du développement de la République centrafricaine." Thesis, Aix-Marseille, 2019. http://www.theses.fr/2019AIXM0092/document.

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La préoccupation majeure de tout État moderne est d’assurer son développement économique et social. Chaque État définit ses stratégies de développement en fonction de ses réalités. C’est le cas de la République centrafricaine (RCA). L’économie du pays est fragile et demeure marquée par une faible capacité à générer des revenus. En dépit d’un potentiel naturel très important, la RCA pâtit de son enclavement qui pèse sur le développement économique du pays. Or, l’un des problèmes-clés du développement économique est celui de son financement endogène. Si les capacités contributives font défaut, i

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Kouba, Matěj. "Státní podpora a zdanění obnovitelných zdrojů." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114289.

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The thesis with the topic State Aid and Taxation of Renewable Resources deals with the renewable resources in general, reason of their support, function of renewable resources powerplants etc. This thesis describes also the state aid of renewable resources in the Czech Republic and their taxation as well. A small part of this thesis analyzes the state aid in the other EU countires and contains their comparision with the Czech Republic.

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Hill, Mark. "The British North Sea: The Importance Of And Factors Affecting Tax Revenue From Oil Production." BYU ScholarsArchive, 2004. https://scholarsarchive.byu.edu/etd/4229.

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The oil industry is the richest and most influential industry in the world. The industry has moved the fates of nations. Oil is required to fight wars and exert power, and the restriction of this energy source is paramount to the restriction of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity is important to international relations as well. The tax system affects tax revenue, government actions, oil

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Beukes, Chanelle Kim. "The South African tax implications of Black Economic Empowerment transactions [electronic resource]." Thesis, 2014. http://hdl.handle.net/10413/10435.

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The aim of this dissertation is to research the existing South African income tax legislation that is available for use by various parties when conducting equity transactions aimed at compliance with the ownership element of the Black Economic Empowerment (BEE) scorecard and to suggest recommendations when possible to the Income Tax Act 58 of 1962 that may be necessary to encourage an increased focus on making a success of BEE within South Africa. To achieve this, existing income tax legislation applicable to each party in the transaction is considered separately as the tax consequence differ

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Mathivha, Mukondeleli. "The impact of mineral resource rent tax on the financial performance of mining companies in South Africa." Thesis, 2017. http://hdl.handle.net/10539/23131.

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Thesis (M.M. (Finance & Investment)--University of the Witwatersrand, Faculty of Commerce, Law and Management, Wits Business School, 2017<br>This study assesses the impact of a change in tax system in South Africa and the effects caused thereof on both the government and mining companies .This is done by comparing different tax models and analyzing the results to determine their suitability to be used in South Africa. A hypothetical case study is used to achieve the goals of the study by employing six different case scenarios under different threshold rates, tax rates and corporate income tax

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Hieu, Tran Xuan, and 陳春孝. "Assessing Factors Affecting Adoption of Human Resource Management System at Vietnam General Department of Taxation Inspectorate." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/91925893918528611441.

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碩士<br>樹德科技大學<br>經營管理研究所<br>101<br>This research attempts to research what factors affect user’s intention to use human resource management system, which are applying at Vietnam General Department of Taxation. In this research used a lot of farmous modern theories such as TAM model of Davis (1989) and IS success of Delone and Mc Lean (2003). 　Right after the research model developed based on the TAM and IS success. This thesis going to develope the questionaires in order to get feedback form user who are using human resource management at Vietnam General Department of Taxation. This thesis use

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Cheng, Mei-Lin, and 鄭美玲. "Human Resource Rightsizing Using Centralized Data Envelopment Analysis: Evidence from National Taxation Bureau of the Central Area in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/z66s2c.

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碩士<br>國立臺中科技大學<br>財政稅務系租稅管理與理財規劃碩士班<br>102<br>Finance is the mother of politics. National tax occupies 80 percent of the national taxation. On the 1992, the Ministry of Finance established national tax bureaus in Taiwan, which deal with tax service in various regions in Taiwan. In recent years, government attachs importance to the efficiency of national tax bureau because staffingcosts is the primary income for government. Additionally, any expenditure is restricted with budget, government can only persue in optimization of taxation efficiency and finding the best human resources rightsizing

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Dlamini, Sipho Reginald. "Analysis of tax avoidance legislation in South Africa [electronic resource] : developments over a five year period." Thesis, 2011. http://hdl.handle.net/10413/10440.

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This study was undertaken to analyse the developments in the anti avoidance legislation over a five year period from 1 March 2006 to 28 February 2011. Emphasis were placed on describing the road from the old section 103 provisions leading to the new general anti avoidance rules (GAAR) as contained in sections 80A to 80L of the Income Tax Act 58 of 1962. The study began with a detailed analysis of the differences between tax evasion and tax avoidance based on definitions and interpretations by various courts. It then went further in chapter two to formulate an acceptable distinction between Tax

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MASI, TANIA. "Essays on Institutions, Natural Resources and Taxation." Doctoral thesis, 2017. http://hdl.handle.net/11562/965366.

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This thesis presents three essays that aim at analysing the impact of internal and external factors on institutions, which, in turn, may affect development outcomes. The first essay relates to the literature on civil society, aid and democratization. It investigates whether projects implemented by civil society organisations (CSOs) improve the democracy level of the recipient countries. In particular, it evaluates the effectiveness of projects funded by the United Nations Democracy Fund (UNDEF), a trust fund established in 2005 by the United Nations. An empirical analysis based on the propensi

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Mangondo, Kismore. "The economics of gold mining taxation." Diss., 2006. http://hdl.handle.net/10500/2265.

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Currently the gold mining industry is taxed differently to other industries. It is taxed on a two-tier system. The nature of the gold mining tax formula encourages the mining of marginal gold ores. Firms that are involved in the mining of gold are subjected to a "tax tunnel", which is a tax free revenue portion. This is against the equity principle of taxation because it separates companies on the basis of what they produce and not on the basis of income generated. The South African government is in the process of implementing a revenue-based royalty system. The majority of firms in the gold m

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Clark-Foos, Arlen Graham. "Emotionally arousing stimuli survive taxation of processing resources." 2006. http://purl.galileo.usg.edu/uga%5Fetd/clark-foos%5Farlen%5Fg%5F200605%5Fms.

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Werren, Kip A. "Utilising taxation incentives to promote private sector funded conservation." Thesis, 2015. http://hdl.handle.net/1959.7/uws:34692.

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An individual’s behaviour cannot be fully explained by their reaction to financial inducements and self-interest. Much of the public discussion of natural resource management centres on the assertion that landholders should be motivated by ideals of sustainability and good environmental outcomes to sacrifice their individual interests in order to protect the collective interests of society. At the other end of the spectrum, many institutional designers take the view that they cannot rely on the virtue of landholders but instead must rely on regulations and market incentives which appeal entire

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(6689618), Tingmingke Lu. "ESSAYS ON THE ECONOMICS OF MOTOR VEHICLE ENERGY EFFICIENCY." Thesis, 2019.

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<div>The purpose of this dissertation is to study the effectiveness of public policies in generating fuel savings and emissions reductions. I focus on applying various empirical methods to analyze consumer responses to policy changes on both extensive and intensive margins. This dissertation consists of two chapters.</div><div><br></div><div>In the first chapter, I compare the effectiveness of fuel taxes and product taxes on reducing gasoline consumption of new car buyers. I employ a unified data source for vehicle choice and subsequent vehicle use to estimate a random effects logit demand mod

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Visagie, Karin. "An analysis of the Mineral and Petroleum Resources Royalty Act." Thesis, 2014. http://hdl.handle.net/10210/8851.

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M.Comm. (International Taxation)<br>Lyn Bourne (n.d.) once wrote "The concept of royalties evolved from a time when the government owned all of the land, including mines, to the situation where free miners won the right to claim minerals, but paid a portion of their production to the royal treasury. Today, a mineral royalty is a payment to the owner of the mineral rights for the privilege of producing the mineral commodity"...

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Polume, Samson. "Export instability, investment risks and mineral taxation in Papua New Guinea." Phd thesis, 1987. http://hdl.handle.net/1885/128797.

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The instability of export earnings is usually defined In terms of short-run fluctuations in export proceeds around a trend. Fluctuations in export earnings of primary commodities have long been a major cause of concern for many developing countries. Studies of export instability and its effects on growth and development vary in their findings; while some suggest that export instability is detrimental to growth and development, others draw the opposite conclusion. In Papua ~ew Guinea, there has been considerable concern with t,he fluctuations of export earnings originating in both the ag

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Metcalf, Cherie Maureen. "Resources and the regional economy: an historical assessment of the forest industry in British Columbia." Thesis, 1998. http://hdl.handle.net/2429/10173.

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This thesis provides empirical evidence to assess the long term contribution of the B.C. forest industry to the provincial economy. Estimates of resource rent are constructed to measure the direct contribution of the resource to provincial income and growth. Measures of rent are constructed for a firm level sample (1906-76) and at an industry level (1918-92). The figures for rent are used to generate estimates of the share of provincial income measures directly attributable to the industrial exploitation of the province's forests. While there were periods during which the direct contribu

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Sturdy, Joline. "Accounting and taxation practices of selected mining exploration companies in South Africa." Thesis, 2011. http://hdl.handle.net/10500/4909.

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The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were di

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Jacques, Olivier. "Les trois mondes des régimes fiscaux : l’économie politique du financement des États-providence." Thèse, 2015. http://hdl.handle.net/1866/12532.

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Ce mémoire cherche à comprendre un paradoxe : les États-providence les plus généreux, façonnés par des partis sociaux-démocrates, sont financés par des taxes beaucoup plus régressives que les États-providence les moins généreux où les partis de droite, plus souvent au pouvoir, mettent en place une taxation plus progressive. Pour comprendre ce paradoxe, ce mémoire débute en analysant les pressions induites par la mondialisation des capitaux sur la taxation. Ensuite, le mémoire explore les causes institutionnelles des régimes fiscaux en effectuant une revue de la littérature analytique. Ces cont

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HUANG, HSIU-JUNG, and 黃秀絨. "The Effects of Tax Authorities’ Resources and Competency on Service Quality Improvement- A Case Study of Tainan Branch of National Taxation Bureau." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/53880425835663627126.

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碩士<br>國立臺南大學<br>經營與管理學系科技管理碩士在職專班<br>105<br>ABSTRACT Nowadays, serving the people is the direction of government policies and performances, and the public perception and satisfaction are the indicators of the service quality. To build a positive public image, after 9 years of carrying out the "Government Service Quality Award," the National Development Council initiated the "Government Service Award" in January, 2017 to improve the governmental service and reinforce its user-friendly impression, wishing to change its high-handed stereotype formed from the past. In the event that the national t

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Khan, Fahad Hassan. "Three essays on determinants and impact of institutional quality." Phd thesis, 2014. http://hdl.handle.net/1885/12089.

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A sizeable recent literature has convincingly demonstrated that the quality of institutions is a fundamental determinant of economic growth. However, there is still much debate on the determinants of institutional quality and the channels through which it influences economic policies and growth. This thesis aims to contribute to this debate by focusing on three selected themes. The three papers are enveloped in a stage-setting survey of the wider literature on institutional change and economic growth, and a concluding chapter which summarizes the key findings and makes suggestions for further

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