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Dissertations / Theses on the topic 'Sales tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Collins, Rachel Anne. "Internet Sales-Based Retailers: Sales and Use Compliiance." Ohio Dominican University Honors Theses / OhioLINK, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=oduhonors1399303652.

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Renner, Nancy A. (Nancy Ann). "Forecasting Quarterly Sales Tax Revenues: A Comparative Study." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc501220/.

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The purpose of this study is to determine which of three forecasting methods provides the most accurate short-term forecasts, in terms of absolute and mean absolute percentage error, for a unique set of data. The study applies three forecasting techniques--the Box-Jenkins or ARIMA method, cycle regression analysis, and multiple regression analysis--to quarterly sales tax revenue data. The final results show that, with varying success, each model identifies the direction of change in the future, but does not closely identify the period to period fluctuations. Indeed, each model overestimated re

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Matovu, John Mary. "Tax policy reforms and household welfare." Thesis, University of Oxford, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.365574.

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4

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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5

Coulter, Ken. "The efficiency and equity of a substitution of an Alberta sales tax for the provincial income tax." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape3/PQDD_0016/MQ55140.pdf.

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Ujjin, Bundit. "Thai legislative tax jurisdiction over physically absent non-resident sales companies." Thesis, Brunel University, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.426224.

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Hageman, Amy. "Understanding the Antecedents and Consequences of Sales and Use Tax Policy: Evidence from Three Studies." Doctoral diss., University of Central Florida, 2009. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/3955.

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This dissertation consists of three separate but interrelated studies examining the antecedents and consequences of sales and use tax (SUT) policy. The first study investigates whether elements of the SUT system influence elements of economic development, and tests whether SUT rates and/or bases influence state-aggregated levels of capital expenditures and employment within the manufacturing sector from 1983-2006. Results indicate that elements of the tax base (i.e., SUT exemptions) affect these indicators of economic development, but the same relationship was not seen for SUT rates. The secon

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Ruiz, de Castilla Ponce de León Francisco J. "Concept of Sale for the Purposes of the General Tax on Sales." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118464.

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The definition of sale can be determined in several ways depending on the law branch that is studying the sale, however, for tax purposes, the sale takes a different connotation which tries to be elucidated in the current article, in which is taken into account the Tax on the General Sales (IGV) as the resolutions of the Tax Court. Furthermore, it is intended to elucidate the fact that constitutes the sale for IGV in which is called the self-governing of the Taxation Law.<br>El concepto de venta puede ser determinado de diversas maneras según la rama del Derecho que estudie la venta; sin embar

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Singh, Kusum. "CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS." UKnowledge, 2011. http://uknowledge.uky.edu/gradschool_diss/155.

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This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity tax differentials influence counties’ economic activity and states’ strategic competition in multiple tax policies. First, I examine how own and the nearest neighboring states’ commodity tax rates affect counties’ retail activity. Particularly, in contrast to many previous studies, I examine whether the distance to the state border influences the responsiveness of counties’ retail activity to sales and excise taxes of own and the nearest neighboring states. Since the costs of avoiding state comm

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Wall, Amanda Inez. "The regional sales tax: an innovative approach to transportation finance in the Atlanta region." Thesis, Georgia Institute of Technology, 2013. http://hdl.handle.net/1853/47698.

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The Georgia Transportation Investment Act of 2010 divided Georgia into twelve special tax district regions granting each region the ability to vote for a region specific 1% sales tax for a ten year period. Drawing new boundaries, the legislation provided the state the ability to bypass the usual county and city politics and decision making which typically drives transportation investment in Georgia. In nine of the twelve regions, the sales tax referendum was defeated. Despite hopeful polling numbers, the Atlanta region overwhelmingly rejected the sales tax referendum with only 38% in favor. Th

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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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Ezeta, Carpio Sergio. "Error does not generate a right, but can it generate the birth of the tax obligation of the tax on general sales (IGV)?" Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117319.

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The article analyzes if in the assumption that in a payment voucher referred to a Value Added Tax (VAT) exemption, such tax is consigned by mistake, in application of VAT adjustment regulations, the operation referred in that voucher must be consider taxable.In that regard, the article makes a description of the VAT and its elements, concluding that adjustment regulations correspond to the measurable element, but to define if the operation is taxable, is necessary to analyze the regulations about taxable operations (article1 of VAT Law).<br>En el presente artículo, se analiza si en el supuesto

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Carroll, C. "Jurisdiction to tax non-residents on income from e-commerce sales and services : a normative framework." Thesis, University of Cambridge, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.597311.

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The validity of permanent establishment (PE) as the decisive condition for source state jurisdiction for business profits depends on the practical and normative importance of an enterprise’s physical presence on foreign markets. E-commerce enterprises can operate in foreign markets without physical presence there. It is therefore necessary to assess alternatives to PE and to do so in accordance with appropriate normative and policy criteria. The historical context does not illuminate criteria because the PE rule is a product mainly of now obsolete economic and political conditions and the fisc

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Nelson, Angela. "Assessing the Effect of Wal-Mart in Rural Utah Areas." BYU ScholarsArchive, 2011. https://scholarsarchive.byu.edu/etd/2779.

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Walmart and other “big box” stores seek to expand in rural markets, possibly due to cheap land and lack of zoning laws. In August 2000, Walmart opened a store in Ephraim, a small rural town in central Utah. It is of interest to understand how Walmart's entrance into the local market changes the sales tax revenue base for Ephraim and for the surrounding municipalities. It is thought that small “Mom and Pop” stores go out of business because they cannot compete with Walmart's prices, leading to a decrease in variety, selection, convenience, and most importantly, sales tax revenue base in areas s

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Martinez, Villaverde Maria Tereza, and Mendoza Jhans Jhordy Prado. "Impacto tributario en las declaraciones juradas mensuales por los diversos canales de venta de boletos de transporte de pasajeros en empresas del sector aerocomercial en Lima durante los años 2015-2018." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/652596.

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El presente proyecto de investigación tiene como finalidad evaluar el “Impacto tributario de las estimaciones por venta de boletos aéreos de pasajeros en las Declaraciones Juradas mensuales en Lima durante los años 2015 al 2018”. En un primer momento se realizará el análisis de las normas internacionales de información financiera vigentes para el reconocimiento de los ingresos por venta de los boletos aéreos según los casos de transacciones con mayor recurrencia en el sector aerocomercial. Posteriormente se analizará el efecto de la presentación de los boletos aéreos en el Registro de

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Kelly, Gary L. "Utilization of a local sales tax to provide a source of revenue for three selected Illinois school districts /." Available to subscribers only, 2006. http://proquest.umi.com/pqdweb?did=1240682831&sid=1&Fmt=2&clientId=1509&RQT=309&VName=PQD.

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Thesis (Ph.D.)--Southern Illinois University Carbondale, 2006.<br>"Department of Educational Administration and Higher Education." Includes bibliographical references (leaves 116-121). Also available online.

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Pozo, Sánchez Julio, and Flores Carolina Ormeño. "Problematic areas in the real property subjects to a fiduciary domain: sales tax treatment and the provisionary measures." IUS ET VERITAS, 2018. http://repositorio.pucp.edu.pe/index/handle/123456789/123266.

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According to Peruvian legislation, through an escrow agreement a trustor transfers under a fiduciary domain in favor of an escrow agent various goods, rights and obligations, which must achieve certain purpose. These will constitute an autonomous patrimony that does not respond any obligation of the trustor and the agent escrow. Despite the clarity of this statement, the authors reveal that indeed there might be different interpretations about this agreement that have practical consequences with the treatment of real properties subject to fiduciary dominion.<br>De acuerdo a la legislación peru

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Capistrano, Camilo María Elena, and Córdova Stephany Mendoza. "Los pagos adelantados (separación y anticipos) en la venta de inmuebles y su impacto tributario en los proyectos inmobiliarios del distrito de Jesús María en el año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/625861.

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En la presente investigación tiene como propósito evaluar el impacto tributario que tiene los pagos adelantados por la venta de un bien inmueble. Para obtener dicha información se realizará una evaluación a las empresas inmobiliarias que tengan o hayan tenido proyectos inmobiliarios en el distrito de Jesús María. Esta investigación se basará en la aplicación de las normas tributarias tanto como la Ley del Impuesto General a las Ventas, Ley del Impuesto a la Renta, Reglamento de Comprobante de Pago y sanciones impuestas por SUNAT. Para el mismo, se utilizará una metodología de investigación mix

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Patron, Galeana Eunice. "Neighborhood effects, convergence and growth in open economies of U.S. and Mexico." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4866.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on February 27, 2008) Vita. Includes bibliographical references.

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Baugh, Brian Kenneth. "Three Essays on Household Finance." The Ohio State University, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=osu1493568459472462.

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21

Tedesco, Paulo Camargo. "A guerra fiscal travada entre os Estados da federação na exigência do imposto sobre operações relativas à circulação de mercadorias e serviços (ICMS): exigência pelo Estado de destino, do ICMS não recolhido no Estado de origem." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-10022015-082517/.

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Segundo a legislação de regência, o ICMS é exigido pelos Estados e preponderantemente na origem. A competência estadual para a exigência de exação pautada em base tributária móvel, aliada à concentração da arrecadação na origem, criou ambiente convidativo à concorrência dos Estados pela concentração dos contribuintes em seu próprio território. A realidade socioeconômica, cultural e geopolítica do Brasil, no entanto, torna essa concorrência degenerativa, pautada na instituição de benefícios fiscais tidos por irregulares há mais de quarenta anos. Como resposta, os Estados prejudicados ajuízam aç

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AragÃo, Maria Gorette Carvalho. "Desempenho e fatores determinantes da arrecadaÃÃo do ICMS no estado do CearÃ Fortaleza 2009." Universidade Federal do CearÃ, 2009. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=4171.

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O Imposto sobre CirculaÃÃo de Mercadorias e PrestaÃÃo de ServiÃos e Mercadorias (ICMS) Ã a principal fonte de arrecadaÃÃo tributÃria dos Estados, particularmente para o CearÃ representa mais de 90% de suas receitas tributÃrias. Apesar do forte crescimento da arrecadaÃÃo do ICMS da regiÃo nordeste, o CearÃ apresentou resultados bem abaixo dos demais. Nesse cenÃrio, o presente estudo apresenta um breve histÃrico e caracterÃsticas do ICMS, faz-se uma anÃlise descritiva da tendÃncia temporal do ICMS para o Brasil, Nordeste e CearÃ. Por apresentar um desempenho diferenciado dos outros estados da re

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23

Šodková, Petra. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199087.

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This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accountin

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Guerra, Rodríguez Eduardo Arturo, and Sosa Carlos Felipe Legua. "El Sistema de Detracciones y su Impacto en la Liquidez y en el Impuesto General a las Ventas en los Hoteles 5 estrellas, en los distritos de San Isidro y Miraflores, año 2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/648754.

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El propósito de esta investigación es evaluar el sistema de detracciones y su impacto en la liquidez y en el impuesto general a las ventas en los Hoteles 5 estrellas, en los distritos de San Isidro y Miraflores, año 2019 Estos aspectos financieros y tributarios son analizados con el objetivo de identificar si existe relación con el sistema de detracciones, tomando en consideración el análisis de consistencia estadística y las pruebas de hipótesis cuyos resultados se podrán observar en las conclusiones. El presente trabajo de investigación consta de cinco capítulos, donde el primer capítulo,

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Searle, Jeremy E. "Understanding the Economics of Transportation in Utah." BYU ScholarsArchive, 2010. https://scholarsarchive.byu.edu/etd/2431.

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Understanding the economic impacts of transportation projects in Utah is essential for decision makers, officials, and stakeholders as they determine the best course of action for the state. Economic impacts can guide decisions of future projects and help explain past economic fluctuations. This study develops a process that can be used to identify the economic impacts of transportation projects in Utah and quantify the relationship between transportation and these impacts. Accomplishing the objectives of this study are a product of: 1) performing a comprehensive literature review, 2) collecti

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Whitfield, Sarah. "TEACHING PEER TUTORS TO USE A SIMULTANEOUS PROMPTING PROCEDURE TO TEACH SALES TAX COMPUTATION TO SECONDARY STUDENTS WITH MILD AND MODERATE DISABILITIES." UKnowledge, 2016. http://uknowledge.uky.edu/edsrc_etds/26.

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The purpose of the study was to provide training to peer tutors to teach students with mild and moderate disabilities sales tax computation using a simultaneous prompting procedure with fidelity. Non-target information presented during training sessions and generalization to natural environment settings was assessed. A multiple probe (days) across participants design was used to evaluate the effectiveness of the intervention on the dependent variables. The results showed peer tutors could use the simultaneous prompting procedure with fidelity to teach sales tax computation and students with di

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Bilák, Martin. "Elektronická evidencia tržieb v SR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264592.

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The main goal of this thesis is based on the term of introduction of electronic sales records in the Slovak Republic to highlight the successes but also the shortcomings of this system. The theoretical part is to determine the issue of tax evasion, as one of the main reasons why there is very compulsory electronic records. The next chapter analyses the possible ways of dealing with electronic sales records and compares it with the method chosen in the Czech Republic. The practical part verifies the system's benefits for businesses questionnaire method. While estimates of the contribution for t

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Poltash, Alex. "Repealing Section 1031: The Economic Impact." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1280.

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The purpose of this paper was to assess the impact of a modification and or repeal of section 1031 in the U.S. Tax code. Specifically, this paper focused on a "revenue-neutral" repeal effect in which the additional proceeds from the repeal of section 1031 would go towards decreasing the corporate income tax rate. Overall, the treasury would remain neutral. The implications of this potential repeal were wide. The macroeconomic effect on the economy appeared to be negative, all other things being equal. GDP is predicted to fall by .11% each year. Additionally, Investment will be negatively affec

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Králová, Marie. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162244.

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This diploma work focuses on the context of value added tax and accounting. The first part is devoted to the description of the sales tax and its difference from the value added tax. The sales tax was replaced with value added tax by the European Union so it is under the harmonization process control, which is briefly mentioned in the work. Furthermore diploma work contains general principles on which value added tax works, and describes the development of the reverse charge procedure, which is used for domestic transactions. Attention is also paid to the issues of tax evasion and fight agains

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Bellido-Luglio, Marcia-Gisele. "Regimen tributario aplicable a los insumos químicos y bienes incautados al amparo del Decreto Legislativo N° 1126." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3104.

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El autor de la tesis busca esclarecer qué es lo que implica la deposesión de los bienes incautados y cuáles son los efectos tributarios, respecto del Impuesto a la Renta e Impuesto General a las Ventas de este retiro de los bienes del patrimonio del usuario.<br>Trabajo de investigación

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Arana, Vasquez Evelin Janeth. "El sistema de libros electrónicos – PLE y su impacto tributario en las empresas de preparación y tejido de fibras textiles, en el distrito de Lima, año 2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/656686.

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El presente trabajo de investigación denominado “El Sistema de Libros Electrónicos – PLE y su Impacto Tributario en las empresas de Preparación y Tejido de fibras textiles, en el distrito de Lima, año 2019” tiene como objetivo analizar el impacto tributario en las empresas de preparación y tejido de fibras textiles. Para el desarrollo de esta investigación se ha tomado como referencia los sistemas implementados por la Superintendencia Nacional de Administración Tributaria, el Impuesto General a las Ventas y el Impuesto a la Renta. Asimismo, se analizó el sector textil bajo esta actividad, sus

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Arana, Vasquez Evelin Janeth. "El sistema de libros electrónicos – PLE y su impacto tributario en las empresas de preparación y tejido de fibras textiles, en el distrito de Lima, año 2019." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2002. http://hdl.handle.net/10757/656686.

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El presente trabajo de investigación denominado “El Sistema de Libros Electrónicos – PLE y su Impacto Tributario en las empresas de Preparación y Tejido de fibras textiles, en el distrito de Lima, año 2019” tiene como objetivo analizar el impacto tributario en las empresas de preparación y tejido de fibras textiles. Para el desarrollo de esta investigación se ha tomado como referencia los sistemas implementados por la Superintendencia Nacional de Administración Tributaria, el Impuesto General a las Ventas y el Impuesto a la Renta. Asimismo, se analizó el sector textil bajo esta actividad, sus

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Alva, Cruz Josselyn Estefanía, and Mejía Janibeth Amelia Becerra. "Some Relevant Aspects of Mining Taxes in Peru. Interview with Dr. Fernando Zuzunaga del Pino." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118496.

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This interview aims to expose some relevant aspects of the mining taxes in our country. First, the discussion goes around the typical contracts of mining concessions and their relation with mining royalty and income tax, to then analyze the regulation of and anticipated recovery that looks to be an incentive for mining activity.Finally, the role of the right of effectiveness fee and mining royalty of mining concessions are analyzed, so are the consequences of this two in the mining sector.<br>La presente entrevista busca exponer algunos aspectos relevantes de la tributación minera en el país.

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Aguilar-Espinoza, Henry, and Henry Aguilar-Espinoza. "La carga de la prueba en la configuración de las operaciones no reales establecidas en el artículo 44° de la Ley del IGV." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3101.

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En el presente trabajo nos avocaremos a estudiar el problema de la carga de la prueba en la configuración de las operaciones no reales descritas en el artículo 44ð de la Ley del IGV en el contexto de un procedimiento de fiscalización seguido por la Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT), lo cual desde nuestro punto de vista constituye un tema fundamental en el contexto actual en que las actuaciones de fiscalización de la Administración Tributaria se han incrementado y donde se ha dado un mayor énfasis a la recaudación, dejando de lado cuestiones primordiale

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Mačátová, Eva. "Mezinárodní autobusová doprava." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-198855.

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The aim of this master's thesis is to provide comprehensive information about operating business in the international road passenger transport with a focus on conditions which the carrier has to meet to start his business and regulations that must be followed. Master's thesis also focuses on fees which the bus operating company has to pay to the treasury of Germany, Slovakia, Poland and Austria (or private entities), i.e. tolls and VAT (sales tax). At the end the thesis compares total amount of charges applicable in these countries.

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Monteiro, Aurélie. "L'apport-cession-délocalisation." Thesis, Paris 2, 2013. http://www.theses.fr/2013PA020042/document.

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Pour les contribuables détenteurs de titres en forte plus-value latente qui souhaitent, d’une part, utiliser leur valorisation pour réaliser de nouveaux investissements et, d’autre part, limiter l’impôt afférent à cette plus-value, une opération a été imaginée : l’apport-cession-délocalisation. Il s’agit pour le contribuable d’apporter ses titres à une société sous un régime de différé d’imposition – report ou sursis – avant que cette dernière ne les cède en franchise d’impôt. Ce faisant, la société bénéficiaire de l’apport peut réinvestir le prix de cession et le contribuable n’est imposé que

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Viricel, Séverin. "Neutralité fiscale et déplacement du patrimoine des "entreprises" soumises à l'impôt sur les sociétés." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30027.

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Dans l’évolution d’une entreprise, la nécessité d’opérer des « déplacements de son patrimoine » est directement liée à sa vie voir même à sa survie. Cette réalité complexe des déplacements du patrimoine procède de ce que l’on désigne communément par le terme « restructuration ». Ces opérations comportent des enjeux économiques, sociaux, financiers, juridiques, patrimoniaux et fiscaux pour les entrepreneurs et dirigeants. L’influence de la fiscalité en ces domaines est une réalité, souvent perçue comme une pression, traduite en contrainte par les dirigeants toujours à la recherche de solutions

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Martins, Ana Mafalda Nunes. "Procura automóvel, estimação e previsão." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/11006.

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Mestrado em Finanças<br>A presente dissertação pretende contribuir para um melhor conhecimento do mercado automóvel, seu comportamento ao longo do tempo, todo o funcionamento das instituições financeiras ligadas ao financiamento automóvel, e em que medida o número de viaturas vendidas impacta o resultado dessas instituições financeiras. Usando os dados de viaturas de passageiros vendidas da ACAP para o período compreendido entre Janeiro de 2000 e Agosto de 2012, foram estimados dois modelos de ajustamento para dados mensais e dois modelos para dados trimestrais, bem como as respectivas previs

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Vita, Jonathan Barros. "Valoração aduaneira e preços de transferência: pontos de conexão e distinções sistêmico-aplicativas." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/5458.

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Made available in DSpace on 2016-04-26T20:19:48Z (GMT). No. of bitstreams: 1 Jonathan Barros Vita.pdf: 5194428 bytes, checksum: 7048b069242b053bd21fc350d61cc235 (MD5) Previous issue date: 2010-12-16<br>Firstly, it shall be explicated that the scientific approach of this work has as premises the coupling between Linguistics Theory and System s Theory. This essay is divided into three parts, each one with its own chapters, which can be divided into: the theoretical instruments as starting point; the instruments and structures which have pertinence with this work thru a research into national

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Soukupová, Petra. "Daňový systém Slovenska." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360658.

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This final thesis deals with the tax system of Slovakia. The main aim of the thesis is to capture the development of the tax reforms carried out in the Slovak Republic and the decription of the consequences of the resulting tax systems. The partial aim is the analysis of the Electronic Register of Sales. The first chapter defines the concept of tax reform and describes tax reforms in the world, then there are futher specified tax reforms of Czechoslovakia. The second chapter focuses on a big tax reform in Slovakia in 2004. The third chapter is devoted to the current tax system. The fourth chap

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De, la Cruz Quispe Nancy Jazmín. "Informe para la sustentación de expedientes: N°04544-2010-0-1801-JR-CA-03 / N°1201-263-16." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2021. http://hdl.handle.net/10757/656186.

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Una asociación sin fines de lucro, cuyo propósito de constitución atiende a la realización de actividades de auxilio mutuo y asistencia social, ¿se encontraría afecta al pago del Impuesto General a las Ventas de prestar servicios médicos a título oneroso y percibir ingresos por concepto de cuotas de afiliación de distintos programas de Salud? Este es el caso de la Sociedad Francesa de Beneficencia, que de acuerdo con el Tribunal Fiscal en la Resolución N°2146-5-2010, se encuentra afecta al Impuesto General a las Ventas por las referidas operaciones realizadas durante los periodos de diciem

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Zotelli, Valeria. "Do direito de crédito no regime não cumulativo de apuração do ICMS: subespécies, conceitos e questões controvertidas." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6749.

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Made available in DSpace on 2016-04-26T20:23:36Z (GMT). No. of bitstreams: 1 Valeria Zotelli.pdf: 1659608 bytes, checksum: 63fef6633cbdf76e754bbb3c3be8761a (MD5) Previous issue date: 2015-03-11<br>The purpose of this paper is to seek, pursuant to the eminently legal system, the definition of the concepts in input, fixed assets and consumables within the scope of ICMS (Value Added Tax on Sales and Services), which elements are essential to provide effectiveness to non-cumulativeness, to which such tax is submitted. The selection of the theme results from the fact that each State of the Federa

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Walker, Sandra. "The tax implications of the sale of a business." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021002.

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Currently, there are two ways to structure the sale of a business. The first is the sale of the ownership of the business, and second, the sale of its assets. The structure of the sale, by way of its ownership or by way of its assets, can have varying and complex tax consequences, and should be an important consideration during negotiations between the seller and purchaser of the business. The purchaser and the seller, in order to minimise tax consequences, should carefully consider the tax payable, flowing from the sale of the business, but often fail to do so because of the complex nature of

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Kroukamp, Susan. "Possible tax treatments of the transfer of accounting provisions during he sale of a business and subsequent tax considerations /." Thesis, Stellenbosch : University of Stellenbosch, 2006. http://hdl.handle.net/10019.1/3336.

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Thesis (MAcc (Accountancy))--University of Stellenbosch, 2006.<br>The potential buyer of a business evaluates the attractiveness of the transaction by considering the financial status of the business being sold. In determining the financial status of a business it is more important to determine the nature of the assets and liabilities recorded on the balance sheet rather than the mere existence thereof. Included in the liabilities are accounting provisions recorded in terms of the Generally Accepted Accounting Practice (GAAP) to reflect a fair representation of the financial status. Alth

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Gordon, Bruce L. (Bruce Lee). "Corporate Sale-and-Leaseback Transactions: An Examination of Corporate Incentives, Wealth Effects and Dealer Spreads." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc279191/.

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There is a limited amount of research dealing with the wealth effects of sale-and-leaseback transactions, but previous research has focused predominantly on the tax effects of these transactions. The results of these studies have often been in conflict with one another. This dissertation shows that tax effects do play a role in determining the wealth effect of sale-and-leasebacks on stockholders, but there exists a framework of finance research that suggests several other factors could play a determining role as well.

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Janoušek, Tomáš. "Porovnání řešení legislativních požadavků v ERP systémech a návrh řešení mimo ERP systémy." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359231.

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Master thesis is focused on how a change of Czech law affects functionality of information systems. Content of the work is describing a reactions of information systems suppliers to keep functionality with a current law. Thesis is focused on ERP systems especially SAP, Microsoft Dynamics and Helios. Defining of a new functionality is done by analyzing Value-added tax act, Electronic records of sales act and Accounting act. According to the change of accounting act we develop ad hoc application to keep duty defined by law.

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Jedlička, Petr. "Daňově efektivní akviziční struktury v České republice a související judikatura Soudního dvora EU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-114692.

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This diploma thesis is dedicated to acquisitions of companies and analyses their tax aspect under the laws of the Czech Republic. From taxation aspects point of view the thesis also focuses on commercial and accounting impacts of relevant acquisitions. The main objective of the thesis is to identify, quantify and qualitatively assess tax implications for parties participating within the acquisitions. The thesis further aims at identification of legal forms of acquisitions in the Czech law system, the accounting analysis of the acquisition alternatives and analysis of court's practice relevant

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Staude, Daylan. "The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017544.

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The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities transferred, remains uncertain following the decision in Ackermans Ltd v Commissioner for the South African Revenue Service. An expense is either deductible under a specific section of the Income Tax Act, 58 of 1962, or under the general expense provisions in terms of sections 11(a) and 23(g). The Act

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Sebastian, Jose. "Tax performance : A case study of sales tax in Kerala." Thesis, 1989. http://hdl.handle.net/2009/5099.

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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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