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1
Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.
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Delport, Jacqueline Hayley. "Legal privilege in tax matters." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12637.
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In South Africa the boundaries of the common law principle of legal professional privilege in tax matters is unclear. Common law legal professional privilege in South Africa and in other jurisdictions has been a right available only to clients of attorneys. In 2015, amendments were enacted in section 42A of the Tax Administration Laws Amendment Act. These amendments set out further requirements that need to be satisfied for a taxpayer to claim his right to legal professional privilege over particular communications. The amendment does not feature any recognition of the extension of legal professional privilege for which all non-attorney tax practitioners have been lobbying for since the enactment of the Tax Administration Act. The stance taken by SARS in its non-response to the pleas for extension of legal professional privilege have both Constitutional and administrative consequences: constitutional consequences in the form of the infringement of the non-attorney tax practitioner’s right to equality and the taxpayer’s right to privacy: administrative consequences arise in the form of an infringement of an individual’s right to fair administrative justice under the Promotion of Administrative Justice Act. Foreign jurisdictions have been considered to determine whether South African is operating in line with international standards relating to legal professional privilege. Although, not every foreign jurisdiction examined for the purpose of this study, has implemented an extension of legal professional privilege, they have still ruled on the matter, or implemented an alternative solution, for example, a accountant concession for accountants. On this basis it is submitted that South Africa must implement a new provision within the Tax Administration Act defining the extension of legal professional privilege by law.
3
Namubiru, Hadija Murangwa. "Tax administration and the adequacy of fiscal codes in combatting tax evasion in Rwanda." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80939.
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This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process, an essential component of co-operative taxpayer attitudes for potential tax revenue collections to thrive.<br>However, this thesis scrutinizes the reality in Rwanda for the extent to which tax administration and tax laws have gone to achieve the goal of curbing tax evasion.<br>Tax administration measures and fiscal code provisions in place, can not be said to be perfect as at times it is foreign ideas imported into Rwanda, which must be adopted often as a conditionality to that much needed development assistance. This in light of the persistent institutionalized corruption existing in Rwanda, and the reality of public participation in the tax assessment process given the Rwandan culture of evading taxes, makes the anti-evasion process inadequate in Rwanda, thus further "watering down" the sufficiency of the tax law and tax administration as a previously perceived usable strategy for curbing tax evasion. The thesis argues therefore that the tax administration and fiscal codes in curbing tax evasion are limited by existence of these realities unless modifications are made in the implementation of measures against tax evasion in Rwanda.
4
Schenk-Geers, Antonia Cornelia Maria. "Internationale fiscale gegevensuitwisseling en de rechtsbescherming van de belastingplichtige /." Deventer : Kluwer, 2007. http://www.gbv.de/dms/spk/sbb/recht/toc/52713810X.pdf.
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Walenczykowski, Slawomir P. "Tax reform in transition economies and its impact on economic performance." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2002. http://library.nps.navy.mil/uhtbin/hyperion-image/02Jun%5FWalenczykowski.pdf.
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Thesis (M.S. in International Resource Planning and Management)--Naval Postgraduate School, June 2002.<br>Thesis advisor(s): Robert M. McNab, William R. Gates. Includes bibliographical references (p. 55-57). Also available online.
6
Varcan, Nezih. "Türkiyeʼde vergi politikalarının oluşumu Cumhuriyet dönemi /". Eskişehir [Turkey] : Anadolu Üniversitesi Basımevi, 1987. http://books.google.com/books?id=h2UwAAAAMAAJ.
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McManus, Jacqueline Law Faculty of Law UNSW. "Capacity-development at work: the contribution of workplace-based learning to tax administration." Awarded by:University of New South Wales. School of Law, 2007. http://handle.unsw.edu.au/1959.4/29565.
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This study is concerned with workers, workplace learning and organisations. In the current climate of techno-logisation and globalisation, change is constant. Consequently, development of workers??? capacity to grow and adapt is essential for both the employability of the individual, and the economic survival of organisations. Capacity is considered essential because it encompasses more than current ability, it enables the growth of innovative approaches to work, which are required to adapt to change. Learning is central to capacity-development and so learning skills and related ???general skills??? are vital, but these skills must be developed in a specific context to be useful tools. Learning involves balancing the chaos of uncertainty and the old grooves of experience. Learning also involves personal growth. This study explores ways of helping workers develop capacity and especially learning skills, in a context of complexity, to meet the demands of their changing environment. The methodological approach taken is two fold, including both a conceptual and an empirical component. Firstly, a framework, based on conceptual innovation, is constructed to direct the design of workplace-based programs aimed at developing workers??? capacity. This is done as guidance in tailoring a program that promotes the development of an understanding of the necessary skills and knowledge in the context of the work undertaken, how to use them effectively, and the impact they have on the worker and their environment. It is contended that this framework promotes continued and sustained growth in workers??? skills and adaptability, that is, it develops capacity. Secondly, fieldwork based on a program developed for a group of tax administrators to instantiate this framework is reported. The findings show that this workplace-based program designed for the Australian Taxation Office has precipitated the development of the participant workers??? capacity, and in so doing, has shown the empirical significance of the conceptual innovation. Finally, the broader implications of developing workers??? capacity are explored. These include the need for organisational support for workers??? capacity-development, the possibility of the development of a learning culture in organisations, and the general applicability of the framework to other organisations, professions, and industries.
8
De, Cogan Dominic Arthur. "Tax by law or by administrators : the changing boundaries between 1900 and 1950." Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610228.
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Ghebretsadk, A. F. (Abraham Fissehaye). "Semi-autonomous revenue authorities for successful implementation of tax administration reform." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49786.
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Thesis (MPA)--University of Stellenbosch, 2003.<br>ENGLISH ABSTRACT: There is a growing tendency towards the establishment of semi-autonomous revenue authorities to
collect taxes on behalf of the government. This is necessary for the efficient tax collection by which
the state finances its administrative organs. Tax administration as part of the general civil service
has suffered due to budget restrictions, inefficiency and corruption resulting from the mere
characteristics of the field of public administration.
As a remedy, modern tax administrations are now introducing the principles and methods used in
the private sector. The trend in public administration, thus, seems to be towards autonomy and
professionalization. Strengthening tax administration is thus critical to the successful
implementation of the whole tax system. Tax administration, to be successful, needs the
simplification of tax policy, commitment at the political and managerial level, and the existence of a
comprehensive set of strategies. There is evidence that the creation of semi-autonomous tax
authorities has enabled some developing countries to dramatically increase tax revenue.
These semi-autonomous revenue authorities are created with the aim of generating additional
revenue, improving the tax system and ensuring more equitable taxation. The revenue authorities'
model keeps the better employees by better compensation, is flexible in human resources
management, integrates tax operations, and is flexibile in budget management. Despite their
similarity in objective there are some variations of organizational design of revenue authorities from
country to country, with differences in their legal foundation, governance structures, staffing,
funding basis, and internal organization.
However, there are arguments against semi-autonomous revenue authorities and that they are not a
panacea of tax administration. The arguments against the revenue authorities' model are higher
costs, discontent of the wider civil service (because of inequities of salary), risks involved in the
autonomy, potential for corruption, sustainability and necessity. Nevertheless, the advantages of
revenue authorities weigh more than the disadvantages. To overcome the disadvantages of semiautonomous
revenue authorities, there should be a clearly defined relationship between the
government and the revenue authorities, there should be an appropriate regulatory framework and
public accountability, and the structure should be as simple as possible.<br>AFRIKAANSE OPSOMMING: Daar is 'n groeiende tendens na die totstandkoming van semi-outonome inkomste owerhede om
belasting namens die regering in te vorder. Dit is nodig vir die doeltreffende invordering van
belasting deur middel waarvan die staat sy administratiewe organe finansier. Belasting
administrasie, as deel van die algemene staatsdiens het gely deur begrotingsbeperkings,
ondoeltreffendheid en korrupsie wat voortvloei uit die blote kenmerke van die gebied van die
openbare administrasie.
As 'n remedie, is moderne belasting administrasies besig om die beginsels en metodiek wat in die
privaat sector gebruik word in te voer. Die tendens in publieke administrasie is dus gerig op
outonomiteit en professionalisme. Die versterking van belasting administrasie is dus krieties vir die
suksesvolle implimentering van die hele belastingsisteem. Belasting administrasie, om suksesvol te
wees, benodig die vereenvoudiging van belasting beleid, verbondenheid op politieke en
bestuursvlak en die bestaan van 'n omvattende stel strategieë. Daar is getuienis dat die
totstandkoming van semi-outonome belastingowerhede het sekere ontwikkelende lande in staat
gestelom dramaties die belasting inkomste te vermeerder.
Hierdie semi-outonome inkomste owerhede is tot stand gebring met die doelom addisionele
inkomste te genereer, die belastingsisteem te verbeter en om meer billike belastingte verseker. Die
belastingowerhede model behou die beter werknemers deur middel van beter kompensasie, is
buigsaam t.o.v. menslike hulpbronbestuur, integreer belastingsprosesse en is buigsaam in
begrotingsbestuur. Nieteenstaande hul eendersheid t.o.v die doelwitte, is daar wel variasies van
organisasie ontwerp van belastingowerhede van land tot land, met verskille in hul regsgrondslag,
"governance" strukture, personeelvoorsiening, basis van bevondsing en die interne organisasie.
Daar is wel argumente teen semi-outonome belastingowerhede en dat hulle nie die wondermiddel
vir belasting administrasie is nie. Die argumente teen die belastingowerhede model is dié van hoer
kostes, ontevredenheid van die breë openbare administrasie (weens die onbillikheid van salarisse),
die risko verbondce aan die outonomiteit, die potensiaal vir korrupsie, volhoubaarheid en
noodsaaklikheid. Desnieteenstaande, die voordele van belastingowerhede weeg sterker as die
nadele. Om die nadele te oorkom, moet daar 'n duidelike uiteengesette verhouding tussen die
regering en die belastingowerhede wees, daar moet 'n toepaslike regulerende raamwerk en openbare
toerekenbaarheid en die struktuuer moet so eenvoudig moontlik wees.
10
Hailemicael, Arey Ogbagergis. "Assessing the level of efficiency and effectiveness of tax administration in Eritrea." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53299.
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Thesis (MPA)--University of Stellenbosch, 2003.<br>ENGLISH ABSTRACT: This paper that is composed of six chapters discusses the basic issues of modem tax
administration and the extent to which Eritrean tax administration adheres to the requirements
contained in these issues.
The first chapter includes a general introduction, brief historical background of Eritrea, premise,
problem definition, objective, design and methods, scope and limitation of the study.
The second chapter deals with the literature review on the theoretical perspective of tax system
and administration. There are detailed discussions about the types, characteristics, and functions,
ethics of taxes and efficiency and effectiveness of tax administration. This theoretical aspect
discusses the basic issues of modem tax administration trends and their development and
reforms. The reforms are mainly concerned with prevention of tax evasion, avoidance,
corruption and measures taken for making tax administration more efficient and reducing the
complexity of taxation laws.
Chapter three explores international success stories in dealing with major tax issues, thereby
using the solutions as benchmarks. Experiences in Singapore, Bolivia, Croatia, Jamaica,
Guatemala and Spain are used as standards to examine the level of efficiency and effectiveness
of tax administration in Eritrea. This chapter also shows that modem tax administrations are
concerned with a stronger focus on taxpayers, employees and their development, usage of
technology, financial independence and privatisation of those areas that could be better
performed by the private sector. To accomplish the above mentioned goals, the abovementioned
countries have set in motion to reform tax administrations with the aim of solving key
problems such as low salaries and the connected problems of attracting and retaining high
quality personnel and curbing corruption.
The fourth chapter presents the actual situation of tax administration in Eritrea. It deals with
missions, objectives, functions, human resource condition, facilities, the level of application of
modem technology and the weaknesses and strength of the Inland Revenue Department (lRD).
It also describes the measures, which have been taken by IRD administration to motivate its
employees and to enhance the voluntary compliance of taxpayers.
The fifth chapter provides a consolidated assessment of the present situation of tax
administration in Eritrea based on international experiences of tax administration and on
theoretical aspects of taxation. This chapter also scrutinizes the amendments of Proclamation No. 62/1994 and 64/1994 and their effect on tax administration, saving, consumption and
investment in Eritrea.
The sixth chapter provides a conclusion and recommendations that could be used by tax
authorities in Eritrea to implement the best practices of tax administration used in the abovementioned
countries.
This study provides an overview on IRD's present situation and how it could successfully
manage organisational transformation to achieve significantly increased customer satisfaction,
enhanced organisational flexibility, employee motivation and increase in tax collection by
following the recommendations based on theory and the experiences of other countries.<br>AFRIKAANSE OPSOMMING: In hierdie studie wat bestaan uit ses hoofstukke, word die basiese kwessies om moderne
belasting administrasie bespreek en die mate waartoe die belasting administrasie van Eritrië
daaraan voldoen.
Die eerste hoofstuk sluit die volgende in: 'n algemene inleiding, 'n kort historiese agtergrond
oor Eritrië, 'n voorafgaande stelling, 'n probleem definisie, asook die doelwitte, metodes,
omvang en delimitasies van die studie.
Die tweede hoofstuk bevat 'n literatuur oorsig oor die teoretiese perspektief op belastingsisteme
en administrasie. Daar is gedetailleerde besprekings van die tipes, kenmerke en funksies van
belasting asook die etiek daarvan en die doeltreffendheid en effektiwiteit van die belasting
administrasie. Hierdie hoofstuk bespreek die basiese kwessies i.v.m. die tendense in belasting
administrasie, hoe hulle ontwikkel en hoe hulle hervorm kan word. Die hervormings het meestal
betrekking op die voorkoming van belasting ontduiking en vermyding, korrupsie, en metodes om
die belasting administrasie meer effektief te maak en om die wette minder ingewikkeld te maak.
Hoofstuk drie gaan in op internasionale suksesverhale i.v.m. belasting en die oplossings word as
bakens gebruik. Die effektiwiteit van Eritrië se belastingstelsel word gemeet aan wat gebeur het
in ander lande soos Singapore, Boliwië, Kroatië, Jamaika, Guatemala en Spanje. Hierdie
hoofstuk toon ook dat moderne belasting administrasie meer fokus op belastingbetalers,
werknemers, die gebruik van tegnologie, finansiële onafhanklikheid en die privatisering van
areas wat beter deur die privaatsektor bedryf kan word. Om die bostaande te bereik, het die
genoemde lande maatreëls ingestelom die belasting administrasie te hervorm en om die
volgende sleutelprobleme op te los: lae salarisse, die lok en behou van hoë kwaliteit personeel
en die voorkoming van korrupsie.
In die vierde hoofstuk word die eintlike werklikheid van belasting administrasie in Eritrië
bespreek. Dit behandel die doelwitte en funksies van die belasting department (IRD) asook die
sterktes en swakhede daarvan en tot hoe 'n mate moderne tegnologie gebruik word. Dit beskryf
ook wat die belasting departement gedoen het om sy wernemers te motiveer en om die
samewerking van belasting betalers te verseker.
Die vyfde hoofstuk is 'n waardebepaling van die eintlike huidige situasie van belasting
administrasie in Eritrië gemeet teen internasionale ondervindings en die teoretiese aspekte van
belasting. In hierdie hoofstuk word ook gekyk na die amendemente tot Proklamasie No 62/1994 en 64/1994 en hulle uitwerking op belasting administrasie, spaar, verbruik en belegging 10
Eritrië.
In die sesde hoofstuk is daar gevolgtrekkings en aanbevelings wat die outoriteite in Eritrië kan
gebruik. Hulle kan die praktyke wat die beste in ander lande gewerk het, implementeer.
Hierdie studie verskaf 'n oorsig oor die huidige situasie in die Binnelandse Inkomste
Departement in Eritrië en oor hoe organisatoriese hervorming kan plaasvind wat sal lei tot beter
belasting betalers tevredenheid, meer organisatoriese vlugheid, werknemers motivering en 'n
dramatiese vermeerdering in belasting invordering. Hierdie hervorming moet gegrond wees op
die aanbevelings soos geformuleer uit die ondervindings van ander lande.
11
Fourie, Catherine. "Fairness and efficacy of the penalty provisions in the Tax Administration Act 28 of 2011." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/12426.
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The purpose of this treatise was to examine the fairness and efficacy of the penalty provisions in the Tax Administration Act (the Act). An integrative literature review research method was used. The study commenced with a review of the local and international literature on tax compliance and the fairness and efficacy of penalties. This was followed by a study of the stated objectives of the Fiscus in respect of the strategy and approach to maintaining and improving taxpayer compliance and an analysis of the penalty regime of the Act. A comparative analysis was then performed of the relevant taxing legislation of five countries, which were chosen using a purposeful sample selected from the major trading partners of the Republic and countries with a similar tax framework. Following this, a review was performed of a cross section of the most recent tax related court cases in South Africa in order to assess the extent, consistency and fairness of the application of the penalty provisions. The study then concluded with an integrated assessment of the fairness and efficacy of the penalty provisions in light of the research conducted, and highlighted areas where the legislation appears to meet this objective, followed by recommendations for amendments in respect of policy and implementation. Finally recommendations were made for areas of further research which might improve the validity of the conclusions with respect to the stated objectives of the present research and to inform policy formulation.
12
Lee, Myon Woo. "Policy change and political leadership in Japan case studies of administrative reform and tax reform /." The Ohio State University, 1994. http://catalog.hathitrust.org/api/volumes/oclc/32057359.html.
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Khurram, Sobia. "Corruption in the developing world : the case of Semi-Autonomous Revenue Authorities, with special reference to Pakistan." Thesis, University of Stirling, 2016. http://hdl.handle.net/1893/24522.
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SARAs have been established to achieve dual objectives of improving efficiency and controlling corruption in tax administrations. Key question for this research include: why some SARAs have failed to effectively control opportunities for corruption and what should be done about it? To explore these questions, this thesis has set out an Anti-Corruption SARA Framework. The novel contribution of this thesis lies in developing the new lens (analytical framework) which causes us to see the topic of SARAs against corruption quite differently (due to differentiating between motivations and opportunities for corruption). In order to analyze the validity of the framework, a two-staged analysis of SARAs, labelled as the macro and micro analysis, was conducted for SARAs and Federal Board of Revenue (FBR) in Pakistan. In the macro level of analysis (through secondary literature analysis), it was found that SARAs made partial progress to control corruption by focusing more on controlling motivations for corruption (through personnel autonomy) and lesser focus on controlling opportunities for corruption (through effective accountability). In the micro analysis (through semi-structured interviews and secondary literature), it was found that FBR remained ineffective in controlling both motivations and opportunities for corruption despite focusing more on controlling motivations for corruption (through personnel autonomy) and lesser focus on controlling opportunities for corruption (through effective accountability). In both macro and micro analyses, continued interference from Ministries of Finance (MoF) was found to undermine not only effective accountability for SARAs and FBR, but also undermining control of opportunities for corruption. Findings of both macro and macro level of analysis resulted in three main recommendations. These findings pointed towards a recommendation of reforming SARAs into an organizational form which is far more disaggregated from the parent ministry, such that SARAs have no accountability link with MoFs in the presence of other effective oversight bodies. It is recommended that SARA countries should develop this understanding about importance of balancing both autonomy and accountability mechanisms to be fully effective against corruption for controlling both motivations and opportunities for corruption. Thirdly, research findings point towards a case of converting FBR into a SARA in the form of Pakistan Revenue Authority, such that it is free from any direct oversight by the MoF, and in contrast should be subjected to effective oversight by other oversight bodies, such as already existing Cabinet Committee for Federal Revenue.
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McKerchar, Margaret Anne Australian Taxation Studies Program UNSW. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers." Awarded by:University of New South Wales. Australian Taxation Studies Program, 2002. http://handle.unsw.edu.au/1959.4/19253.
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This study explores the impact of complexity upon unintentional non-compliance behaviour for personal taxpayers in Australia. This area of research did not appear to have been previously studied in an Australian context and in this respect, the study represents an original contribution. While studies have been conducted both in Australia and overseas, they have generally been directed at other types of compliance behaviour and tend to be inconclusive in their findings. According to the compliance literature, there appeared to be little consensus of opinion on the factors that determined behaviour and appropriate research methods. It emerged that more narrowly-defined studies with stronger research methods offered potential for furthering knowledge in this field. Thus the study focused on one behavioural outcome and one type of taxpayer, using a multi-paradigm research method. Unintentional non-compliance, as an outcome, was selected as it appeared to hold promise for improvements in overall compliance to be readily made, provided its causes were understood. Complexity was considered to be the most likely cause of unintentional non-compliance, and those who prepared their own income tax return, the group likely to be most affected. The study used both a quantitative and qualitative component from which a number of convergent results emerged. These included that the major cause of complexity was the ambiguity of tax laws and the volume of explanatory material required. Further, personal taxpayers were committed to compliance even though they regarded the system as less than fair. Together, complexity and commitment to compliance caused taxpayers to experience unnecessary compliance costs. Where taxpayers completed their own return, complexity resulted in a high level of errors that generally resulted in an overstatement of tax liability. In addition, some taxpayers chose to be over-compliant as a means of dealing with complexity and commitment. It was concluded that complexity compromised the integrity of the Australian income tax system by imposing an unfair burden on personal taxpayers in respect of both tax paid and compliance costs incurred. However, there appeared to be little, if any, financial incentive for the tax authority to address the causes of complexity for personal taxpayers.
15
Jaramba, Toddy. "Voluntary disclosure programmes and tax amnesties: an international appraisal." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1015666.
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Tax amnesties are government programs that typically allow a short period of time for tax evaders to voluntarily repay previously evaded taxes without being subject to penalties and prosecution that discovery of such tax evasion normally brings. Tax amnesties differ widely in terms of coverage, tax types, and incentives offered. A state’s Voluntary Disclosure Programme is another avenue available to taxpayers to assist them in resolving their state tax delinquencies. This programme is an on-going programme as compared to a tax amnesty, which is there for a limited time period only. The main goal of the research was to describe the tax amnesty and the voluntary disclosure programmes in South Africa and to assess their advantages and disadvantages. This thesis also discussed another form of voluntary disclosure programme, referred to as an Offshore Voluntary Disclosure Programme, which allows taxpayers with unreported foreign bank accounts, and presumably unreported foreign income, to voluntarily disclose their affairs. The study found that, due to tax amnesties, Government raises more tax revenue not only in the short run from collecting overdue taxes but also by bringing former non-filers back into the tax system for the long run. It was also found that, initially short-run revenue brought in from overdue taxes will be positive for the first amnesty and then decline each time the amnesty is offered repeatedly. The reason for the decline in revenue might be that tax amnesties provide incentives for otherwise honest taxpayers to start evading taxes because they will anticipate the offering of future amnesties, thereby weakening tax compliance. The costs associated with amnesty programmes include negative long run revenue impact and also that amnesty programmes reduce compliance by taxpayers in the long-run. In South Africa tax amnesties, especially the voluntary disclosure programme, are likely to be successful since they will increase the revenue yield and also bring non-filers back on the tax rolls.
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Evans, Christopher Charles Law Faculty of Law UNSW. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features." Awarded by:University of New South Wales. Law, 2003. http://handle.unsw.edu.au/1959.4/20738.
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This study investigates the impact of aspects of tax design on the operating costs of the tax system. The thesis focuses on the Australian and UK regimes for taxing the capital gains of individuals. It contends that the compliance burden faced by personal taxpayers and the administrative costs incurred by revenue authorities are directly influenced by the design of the capital gains tax ('CGT') regimes in each country. The study bridges the divide between theoretical analysis of CGT and empirical studies on tax operating costs. It uses a hybrid research design to test a series of hypotheses that emerge from a review of the literature and the experience of the researcher. It combines a technical analysis of the relevant Australian and UK legislative provisions (including an analysis of the policy and other background data that underpins those provisions) with empirical research on the views and experience of practitioners who are responsible for the operation of the legislation in the two countries. The results obtained from this combined methodology indicate that the operating costs of taxing capital gains in Australia and the UK are directly affected by the design of the legislative provisions. Moreover, the study outcomes indicate that operating costs in both countries are high (on a number of comparative measures), have not reduced over time, and are both horizontally and vertically inequitable. The research indicates that the primary factors that cause the high operating costs include the complexity of the legislation and the frequency of legislative change, together with record-keeping and valuation requirements. The thesis identifies specific legislative changes that would address operational cost concerns. These include the phasing out of the 'grandfathering' exemption together with the introduction of an annual exempt amount, and the rationalisation of business concessions in Australia; and the abolition of taper relief and its possible replacement with a 50% exclusion in the UK. More importantly, it seeks a more principled approach to the taxation of capital gains in both countries, and emphasises that legislative change can and should only be enacted with a full and clear understanding of the operating cost implications of that change.
17
Weston, Tracey Lee. "A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance." Thesis, Rhodes University, 2004. http://hdl.handle.net/10962/100.
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Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, especially where the contract has no business purpose, is whether it is possible for the substance and legal form of the transaction to differ to such an extent that a court of law will favour the substance rather than the legal format. The debate is whether the courts should be encouraged to continue with their "judge-made" law or whether the tax jurisdictions should be supporting a legislative route as opposed to a judicial one, in their efforts not only to combat tax avoidance but also to preserve taxpayer certainty. The question is whether the Doctrine of "Substance over Form" as applied by the judiciary is effective in combating tax avoidance, or whether a legislated general anti-avoidance provision is required. An intensive literature survey examines the changes which have occurred in the application of judicial tests from the 1930's to date and investigates the different approaches tax jurisdictions follow in order to combat tax avoidance. The effect of the introduction of anti-avoidance provisions in combating tax avoidance is evaluated by making a comparison between the United Kingdom and South Africa. [n the United Kingdom, the courts are relied on to create anti-tax avoidance rules, one of which is the Doctrine of "Substance over Form". The doctrine is very broad and identifies various applications of the doctrine, which have been developed by the courts. In South Africa, the Doctrine of "Substance over Form" has been applied in certain tax cases; however the South African Income Tax Act does include anti-tax avoidance sections aimed at specific tax avoidance schemes, as well as a general anti-tax avoidance measure enacted as section 103. The judicial tests have progressed and changed over time and the introduction of anti-avoidance legislation in the Income Tax Act has had an effect on tax planning opportunities. A distinction needs to be made between fraudulent and bona fide transactions while recognising the taxpayer's right to arrange his or her affairs in a manner which is beneficial to him or her from a tax perspective. Judicial activism and judicial legislation in the United Kingdom has created much uncertainty amongst taxpayers and as a result strongly supports the retention of a general anti-avoidance section within an Income Tax Act. A general anti-avoidance provision, following a legislative route, appears to be more consistent and effective in combating tax avoidance.
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Burnus, Roman. "Daňové penále v České republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221973.
Full textAbstract:
Master's thesis brings the basic summary of principles and methods of tax supervision and comments development of tax penalty. Purpose of the Master's thesis is a creation of proposals for improvement tax collection and increasing efficiency of tax procedure. Increasing tax submission and liberalization of tax penalty system inspired by legislation of European union are strategic goals of thesis.
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Júnior, Antonio Carlos Ferreira de Souza. "A cessação dos efeitos da coisa julgada das relações tributárias continuativas em face de superveniente decisão do STF." Universidade Católica de Pernambuco, 2011. http://www.unicap.br/tede//tde_busca/arquivo.php?codArquivo=597.
Full textAbstract:
O presente trabalho tem por o objeto de pesquisa pretende, a partir da contextualização da teoria do direito e direito positivo vigente, estabelecer a resposta para a seguinte pergunta: É possível a cessação dos efeitos da coisa julgada de relações jurídicas continuativas em matéria tributária em face de superveniente decisão plenária do Supremo Tribunal Federal? Para tanto, divide-se o trabalho em duas partes. Na primeira parte, analisaremos os seguintes aspectos: a)
enfoque da teoria do direito, onde se estabelecem as premissas teóricas que serão contextualizadas no curso de todo o trabalho; b) complementando as premissas iniciais
desenvolvidas anteriormente, analisa-se sanção de inconstitucionalidade sob a ótica constitucional. Ainda estudaremos o modelo teórico difundido pela maior parte da doutrina que o contrapõe ao direito positivo nacional; c) em seguida, a partir do estudo sistemático da coisa julgada e da eficácia da decisão plenária do Supremo Tribunal Federal sobre as relações jurídicas tributárias, serão indicadas as premissas menores do trabalho. Na segunda parte,
busca-se, a partir da coleta de dados dos repositórios de jurisprudência do Superior Tribunal de Justiça e Conselho Administrativo de Recursos Fiscais, estabelecer uma análise qualitativa do modelo decisório definido por aquele órgão. A partir das premissas articuladas, conclui-se que o ordenamento jurídico brasileiro, ao menos no que se refere à relação tributária, atribui um caráter vinculativo às decisões plenárias do Supremo Tribunal Federal. Tal caráter
constitui verdadeira alteração do arcabouço normativo prévio, pois insere uma nova expectativa normativa que deve ser obedecida pela administração pública e os contribuintes.
Logo, a superveniente decisão do STF possui o condão de alterar o estado de direito da sentença atingida pela coisa julgada, o que permite a sustação da eficácia futura da sentença, por meio da ação de modificação<br>Is it possible to stop the concrete effects of a res judicata in a continuative tax legal relationship after a Supreme Court decision in the same issue? This research explores this question in two different ways: first, from Legal Theory point of view, will be analyzed the
formal institutions related with object, with especial attenction to the unconstitutional norm sanction; second, confronting all theoretical models, this research collected data from one of Brazilian High Corts (Superior Tribunal de Justiça) and from High Administrative Court for
Tax Disputes (Conselho Administrativo de Recursos Fiscais) with the scope to get a qualitative diagnosis of judicial and administrative decision making in disputes envolving the
same object of this dissertantion. From these premisses, was found a trend to assign biding effects to Supreme Court precedents related to tax issues, inserting a new normative
expectation to be obeyed by Governement and taxpayers. So, without any legislative reform, any incidental Supreme Court colegial decision can modify res judicata state of right, allowing the interruption of the future effectiveness of such sentences
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Siame, Chilengwe George. "Broadening the tax base: a case for the informal real estate sector in Zambia." Thesis, Rhodes University, 2010. http://hdl.handle.net/10962/d1003852.
Full textAbstract:
The main objective of the study was to analyze the potential tax collection from the informal rental housing market in Zambia, using household level rental housing data collected for the Lusaka Urban District by the Central Statistical Office (CSO) as a basis for computation and extrapolation to the national level. This data was used to analyze household monthly expenditure on housing (rent), the total number of households in rented accommodation, and the tax regime applicable on rental income, to estimate the potential tax revenue that could be realized from this emerging sector. The estimates indicate that about K9.7 billion revenue could be collected on income from rental housing in Lusaka Urban District alone and a total of K83 billion nationally per annum. This represents about 0.4 percent of the country’s GDP in 2007. Compliance needs to be improved and legislation revised to ensure that the landlords are compelled to remit tax to the Zambia Revenue Authority. The current legislation makes enforcement and compliance difficult as it places the statutory tax burden on tenants, who are very mobile. It is, therefore, recommended that the landlord is made responsible for the payment of taxes due on rental income and that any compliance requirements be enforced against the real estate/property that is generating the income. This study also examines the performance of the presumptive taxation regime in Zambia The study uses data from the Zambia Revenue Authority on revenue collection from presumptive taxes which were introduced to capture income from the informal sectors. The presumptive taxes already introduced in Zambia include: base tax, advance income tax and turnover tax for minibuses and taxi operators. To analyze the performance of the presumptive tax regime, the study utilizes data on imports made by those not registered for taxes, to estimate how much revenue could be generated by imposing a 3 percent turnover tax on the value of their imports at importation. The analysis shows that the Zambia Revenue Authority increased revenue collection from K5.3 billion in 2004 to K33.5 billion in 2007. This improvement in revenue collection is far below the potential, however, which is estimated at over K501 billion on imports of unregistered traders alone. To collect this revenue and expand the tax base, the tax authority needs to improve the administration of advance income tax on unregistered importers, and raise the advance income tax rate to a level where the importer is indifferent between paying the advance tax at the border and paying turnover tax inland.
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Schweitzer, A. G. "Aspects of the administrative law relationship between the taxpayer and the Commissioner for Inland Revenue." Master's thesis, University of Cape Town, 1991. http://hdl.handle.net/11427/22172.
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Bibliography: pages 133-135.<br>There is an administrative law relationship between the taxpayer and the Commissioner for Inland Revenue, (hereinafter referred to as 'the Commissioner') The basis of this relationship is that the Commissioner is required to collect tax and the taxpayer is required to pay the tax. In exercising his powers under the Income Tax Act No. 58 of 1962 (hereinafter referred to as the Act), the Commissioner has been conferred with discretionary powers. In this thesis, this administrative law relationship is examined with specific reference to the means of regulating the exercise by the Commissioner of his discretionary powers. There are a number of ways in which the discretionary powers of the Commissioner may be regulated. Generally discretion may be regulated by 'rule based administrative action' (1). This means that discretionary power is exercised subject to internal rules which state how discretionary power must be exercised. Another method of regulating the exercise of discretionary power is subsumed under the category of 'adjudicative techniques of decision' (2). The essence of the latter category is that the affected person participates in the decision which affects him. The exercise of discretionary power may be regulated furthermore if the Minister who has responsibility for the Department is required to be responsible for and account publicly for the actions of his subordinate. In this thesis, examples of rule based administrative action and adjudicative techniques of decision are examined.
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Gumbo, Wadzanai Charisma. "The taxation of the “sharing economy” in South Africa." Thesis, Rhodes University, 2019. http://hdl.handle.net/10962/64045.
Full textAbstract:
The research examined whether the services provided by the “sharing economy” platforms are adequately dealt with by the current South African tax systems. In addressing this main goal, the research analysed how the South African tax systems deal with the income and expenses of Uber, Airbnb and their respective service providers. The research also investigated how South Africa could classify “sharing economy” workers and how this would affect the deductibility of the worker’s expenses. A brief analysis was made of the taxation of the “sharing economy” businesses in Australia and the United States of America. These countries have implemented measures to effectively deal with regulating the “sharing economy” businesses. An interpretative research approach was used to provide clarity on the matter. Documentary data used for the research consists of tax legislation, case law, textbooks, commentaries, journal articles and theses. The research concluded that the current taxation systems have loopholes that are allowing participants in the “sharing economy” to avoid paying tax in South Africa. The thesis recommends that the legislature could adopt certain measures applied in Australia and the United States of America to more effectively regulate “sharing economy” in South African and remedy the leakages the current tax systems suffer, causing SARS to lose potential revenue.
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Costa, David Patrick Anthony. "Taxing recurrent services rendered by a foreign company to an associated enterprise in South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1008269.
Full textAbstract:
The objective of the study was to investigate the right of the South African Government to tax the income earned by a foreign company when rendering services in South Africa to a South African associated enterprise on a recurrent basis, together with the right to tax the amounts paid to the employees of the permanent establishment for services rendered in South Africa. At the same time the research investigated whether the services rendered by a foreign company to an associated enterprise in South Africa on a recurrent basis would constitute a permanent establishment, as this is essential before South Africa may tax either the foreign company or the employees of the permanent establishment (where such employees are not resident in South Africa).The research was conducted by means of a critical analysis of documentary data and data from a limited number of interviews with academics and the authors of textbooks and articles. In order to limit the scope of the research, a number of assumptions were made. Conflicting viewpoints underlying certain of these assumptions were discussed. Some of the important conclusions reached are that the provisions of the Vienna Convention on the Law of Treaties should be taken into account when interpreting South African legislation (including Double Tax Agreements), and that the Organisation for Economic Cooperation and Development (OECD) Commentary may be relied upon when interpreting OECD based Double Tax Agreements in South Africa. No conclusion was reached on whether to apply an ambulatory or a static basis of interpreting the OECD Commentary, however. The final conclusion of the research is that the services rendered in South Africa on a recurrent basis would be geographically and commercially coherent and consequently meet the "location test'. It is clear that as the services are rendered regularly and recurrently, they would be regarded as having the necessary permanence and would meet the 'duration test'. The place of business would therefore be regarded as being fixed (having the necessary degree of permanence). As the services would be rendered at the place of business of the South African entity, they would be regarded as being rendered 'through' the place of business and the foreign entity would be regarded as having a permanent establishment in South Africa (as defined in Article 5(1) of the OECD Model Tax Convention}. The South African Government would therefore be entitled to tax the income attributable to the permanent establishment and the income earned by the non resident employees, who rendered services in South Africa for the permanent establishment. Once the entitlement to tax exists, South African legislative rules determine how South Africa proceeds to tax the income.
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Souza, Júnior Antonio Carlos Ferreira de. "A cessação dos efeitos da coisa julgada das relações tributárias continuativas em face de superveniente decisão do STF." Universidade Católica de Pernambuco, 2011. http://tede2.unicap.br:8080/handle/tede/473.
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Previous issue date: 2011-08-10<br>Is it possible to stop the concrete effects of a res judicata in a continuative tax legal relationship after a Supreme Court decision in the same issue? This research explores this question in two different ways: first, from Legal Theory point of view, will be analyzed the
formal institutions related with object, with especial attenction to the unconstitutional norm sanction; second, confronting all theoretical models, this research collected data from one of Brazilian High Corts (Superior Tribunal de Justiça) and from High Administrative Court for
Tax Disputes (Conselho Administrativo de Recursos Fiscais) with the scope to get a qualitative diagnosis of judicial and administrative decision making in disputes envolving the
same object of this dissertantion. From these premisses, was found a trend to assign biding effects to Supreme Court precedents related to tax issues, inserting a new normative
expectation to be obeyed by Governement and taxpayers. So, without any legislative reform, any incidental Supreme Court colegial decision can modify res judicata state of right, allowing the interruption of the future effectiveness of such sentences<br>O presente trabalho tem por o objeto de pesquisa pretende, a partir da contextualização da teoria do direito e direito positivo vigente, estabelecer a resposta para a seguinte pergunta: É possível a cessação dos efeitos da coisa julgada de relações jurídicas continuativas em matéria tributária em face de superveniente decisão plenária do Supremo Tribunal Federal? Para tanto, divide-se o trabalho em duas partes. Na primeira parte, analisaremos os seguintes aspectos: a)
enfoque da teoria do direito, onde se estabelecem as premissas teóricas que serão contextualizadas no curso de todo o trabalho; b) complementando as premissas iniciais
desenvolvidas anteriormente, analisa-se sanção de inconstitucionalidade sob a ótica constitucional. Ainda estudaremos o modelo teórico difundido pela maior parte da doutrina que o contrapõe ao direito positivo nacional; c) em seguida, a partir do estudo sistemático da coisa julgada e da eficácia da decisão plenária do Supremo Tribunal Federal sobre as relações jurídicas tributárias, serão indicadas as premissas menores do trabalho. Na segunda parte,
busca-se, a partir da coleta de dados dos repositórios de jurisprudência do Superior Tribunal de Justiça e Conselho Administrativo de Recursos Fiscais, estabelecer uma análise qualitativa do modelo decisório definido por aquele órgão. A partir das premissas articuladas, conclui-se que o ordenamento jurídico brasileiro, ao menos no que se refere à relação tributária, atribui um caráter vinculativo às decisões plenárias do Supremo Tribunal Federal. Tal caráter
constitui verdadeira alteração do arcabouço normativo prévio, pois insere uma nova expectativa normativa que deve ser obedecida pela administração pública e os contribuintes.
Logo, a superveniente decisão do STF possui o condão de alterar o estado de direito da sentença atingida pela coisa julgada, o que permite a sustação da eficácia futura da sentença, por meio da ação de modificação
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Kessentini, Adlene. "L'égalité des parties dans le contentieux fiscal ?" Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020064.
Full textAbstract:
Le contentieux fiscal souffre de plusieurs lacunes qui remettent en cause l’importance de son rôle dans la société civile en tant que mécanisme de régulation de la tension pouvant naître entre l’État et les individus à l’occasion de l’opération d’imposition. La plupart de ces faiblesses peuvent être expliquées par l’existence de règles conçues pour favoriser l’administration au détriment du contribuable dans le cadre de l’affrontement entre ces deux protagonistes au sujet de la légalité des impositions. Cet état des lieux est incontestable, bien que la situation entre ces deux protagonistes ait évolué au fil des réformes et surtout depuis le passage au modèle étatique dénommé « État post-moderne » qui se caractérise par la revalorisation de l’individu et l’atténuation de l’idée de l’imperium étatique dans toutes les branches du droit y compris leurs « tranches » contentieuses. En effet, la procédure contentieuse qui doit être suivie par les parties, tant dans le cadre de la réclamation préalable que dans la phase juridictionnelle, contient plusieurs règles qui placent le titulaire de la puissance publique dans une position avantageuse au détriment du contribuable. De même, les règles qui s’appliquent dans le cadre du débat sur le fond du litige fiscal contiennent des mécanismes et techniques qui permettent à l’administration de faire triompher efficacement des prétentions tendant à obtenir le maintien des impositions sur celles du contribuable, qui elles visent davantage à la décharge ou la réduction des impositions. Cette situation caractéristique d’une inégalité des parties dans le contentieux fiscal mérite d’évoluer pour se mettre au diapason avec la culture issue de la nouvelle gouvernance fiscale émergeant depuis le début du XXIème siècle qui métamorphose la relation fondamentalement objective entre l’administration et le contribuable. Une telle évolution s’accommoderait également avec l’émergence d’un standard de règles inhérent à tout procès allant à l’encontre de tout favoritisme d’une partie au détriment de l’autre sous l’influence du droit processuel et des règles supra-législatives<br>Tax litigation suffers from several drawbacks which questions about the importance of its role in civil society as a mechanism for regulating the tension that may arise between the State and individuals during the procedure of taxation. Most of these flaws can be explained by the existence of rules designed to favor the Administration over the taxpayer as a part of this confrontation which concern the legality of the taxes. Despite this indisputable verdict, the relationship between these two protagonists has been evolved throughout several reforms and, significantly, since the transition to the state model called “post-modern state”. This model is characterized by the revaluation of the individual and the attenuation of the idea of “state imperium” in all branches of law including their litigious proceeding. Indeed, the litigation procedure which has to be followed by the applicant, both in the context of the previous complaint and in the jurisdictional phase, contains several rules which place the administration in an advantageous position to over the taxpayer. Similarly, the rules relating to the substance of the dispute that apply in the context of the debate contain mechanisms and techniques that allow the Administration to effectively defeat claims to maintain the taxation of the taxpayer, which rather aim at the discharge or the reduction of taxes.This situation highlights an inequality of the parties throughout the tax dispute. Therefore, an evolution is desirable in the aim to be in line with the new culture which results from the new fiscal governance emerging since the beginning of the 21st century and which metamorphoses the fundamentally objective relationship between the Administration and the taxpayer. Such a development would also be compatible with the emergence of a standard of rules inherent to any process that runs against any favoritism of one party over the other, under the influence of procedural law and the super legislative rules
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Ferreira, Erika Borges. "As consequ??ncias da indefini????o de insumo para as contribui????es n??o cumulativas do PIS e da COFINS na ind??stria, no com??rcio e na presta????o de servi??o." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2014. http://132.0.0.61:8080/tede/handle/tede/532.
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Previous issue date: 2014-03-31<br>The noncumulative emerged aiming to relieve the supply chain. The cumulative system is still applied, but many scholars argue that this form of taxation is detrimental to society because it has \"cascade\" effect. When drafting the law that determines on the non-cumulative PIS / COFINS (Social Integration Program / Contribution to Social Security Financing), the legislature created the obligation linked to this form of calculation of Income Tax systematic. Thus, companies are taxed on taxable income required to calculate their social contributions to the non-cumulative basis, on the other hand, companies that are on presumed income will have cumulative PIS / COFINS rates. In addition, legislation has listed punctually what are the inputs and credits allowed to relieve the supply chain. These attitudes have caused a mismatch with the general objectives of the creation of non-cumulative, this because the set which credits are allowed to discount, no full applicability of the principle of non-cumulative. Plus, segregate the determination in cumulative and non-cumulative basis in the computation of income provides a number of non uniform taxpayers with distinct characteristics and especially with costs / expenses divergent. It is noteworthy that the borrowing under the heading input, the nomenclature used in the legislation, generates different interpretations by taxpayers causing the taxman questions on recognition of that cost. Given these facts, we attempted to study the impact that the non-cumulative because the results of companies segregating them for industrial, commercial and service delivery branch. As a result of the survey conducted, it was found that, for these companies in the industrial and commercial sectors, noncumulative reached their goals relieving the supply chain, but the understated way, because only deducts the credits listed in the law. As for the two analyzed service providers, who are bound to non-cumulative contributions of the non-cumulative only led to higher cumulative systematic payments. Through the analysis performed it is concluded that the first non-cumulative must be exercised in full and unrestricted manner, as it is the essence of the Principle of Non Cumulativity and more, the taxpayer must have the free decision choose to be cumulative or non-cumulative, thereby exerting an efficient and effective tax administration<br>A n??o cumulatividade surgiu com o objetivo de desonerar a cadeia produtiva. O sistema cumulativo ainda ?? aplicado, por??m muitos estudiosos afirmam que essa forma de tributa????o ?? prejudicial ?? sociedade, pois tem efeito cascata . Quando da elabora????o da lei que determina sobre a n??o cumulatividade do PIS/COFINS (Programa de Integra????o Social/ Contribui????o para Financiamento da Seguridade Social), o legislador criou a obrigatoriedade dessa sistem??tica atrelada ?? forma de apura????o do Imposto de Renda. Assim, empresas tributadas no Lucro Real est??o obrigadas a apurar suas contribui????es sociais na forma n??o cumulativa, por outro lado, empresas que est??o no Lucro Presumido ter??o as al??quotas cumulativas para o PIS/COFINS. Al??m disso, a legisla????o elencou pontualmente quais seriam os cr??ditos e insumos permitidos para desonerar a cadeia produtiva. Essas atitudes causaram um desencontro com os objetivos gerais da cria????o da n??o cumulatividade, isto porque, ao definir quais cr??ditos s??o permitidos para desconto, n??o h?? aplicabilidade plena do Princ??pio da N??o Cumulatividade. E mais, segregar a apura????o em cumulativo e n??o cumulativo com base na apura????o do lucro estipula um n??mero de contribuintes desuniformes, com caracter??sticas distintas e principalmente com custos/despesas divergentes. Ressalta-se ainda que a tomada de cr??dito sob a rubrica insumo, nomenclatura utilizada na legisla????o, gera diversas interpreta????es por parte dos contribuintes ocasionando questionamentos do Fisco sob o reconhecimento desse custo. Diante desses fatos, buscou-se estudar os impactos que a n??o cumulatividade causa nos resultados das empresas segregando-as por ramo industrial, comercial e de presta????o de servi??o. Como consequ??ncia do levantamento efetuado, identificou-se que, para estas empresas dos setores industriais e comerciais, a n??o cumulatividade atingiu seus objetivos desonerando a cadeia produtiva, por??m de forma suavizada, pois deduz apenas os cr??ditos elencados em lei. J?? para os dois prestadores de servi??o analisados, que s??o obrigados a n??o cumulatividade das contribui????es, a n??o cumulatividade s?? ocasionou pagamentos superiores ?? sistem??tica cumulativa. Atrav??s da an??lise efetuada conclui-se que primeiramente a n??o cumulatividade deve ser exercida de forma plena e irrestrita, tal qual ?? a ess??ncia do Princ??pio da N??o Cumulatividade e mais, o contribuinte deve ter a livre decis??o em optar por ser cumulativo ou n??o cumulativo, exercendo assim uma gest??o tribut??ria eficiente e efetiva
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Fallet, Allan George de Abreu. "A natureza jurídica do processo administrativo fiscal." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21592.
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Previous issue date: 2018-09-25<br>The purpose of this study is the legal nature of the fiscal administrative process. In this regard, certain conceptual premises are herein presented, for instance, the guidelines set forth in the Federal Constitution and the tax constitutional system as well as the necessity of compliance with the tax constitutional principles, such as the due legal process, full defense, adversary system, publicity, legal security, real truth and in dubio pro taxpayer, for the legality of the tax-administrative acts. In special, we will analyze the constitutional base of the Brazilian administrative process, the guidelines of the federal fiscal administrative process and its relationship and differences with the tax judicial process. These elements are connected in order to determine that the search for the conception of the fiscal administrative process is considered an arduous task in several countries and the distinction between the administrative procedure and administrative process is substantial for the clarification of the objectives of this matter. Finally, it is concluded that the fiscal administrative process has an administrative process nature destined for determination and requirement of the tax credit, as instrument of legal control, for the Brazilian tax system, taking into consideration that it presents specific particularities in the application of the legislation by the Tax Administration at the same time that it obeys the Public Law rules<br>O presente trabalho tem por objeto a natureza jurídica do processo administrativo fiscal. Nesse sentido se expõem algumas premissas conceituais, como as diretrizes previstas na Constituição Federal e o sistema constitucional tributário, bem como a necessidade do cumprimento dos princípios constitucionais tributários, como devido processo legal, ampla defesa, contraditório, publicidade, segurança jurídica, verdade material e in dubio pro contribuinte, para a legalidade dos atos administrativo-tributários. Em especial se analisa a base constitucional do processo administrativo pátrio, as diretrizes do processo administrativo fiscal federal e a sua relação e diferenças com o processo judicial tributário. Tais elementos se reúnem para aferir que a busca pela conceituação do processo administrativo fiscal é tarefa considerada árdua em diversos países, e a distinção entre procedimento e processo administrativo é fundamental para o deslinde dos objetivos desse tema. Ao final, conclui-se que o processo administrativo fiscal possui natureza de processo administrativo destinado à determinação e exigência do crédito tributário, como instrumento de controle de legalidade, para o sistema tributário brasileiro, em razão de apresentar peculiaridades específicas na aplicação da legislação pela Administração Tributária, ao mesmo tempo em que obedece às regras de Direito Público
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Duarte, Hernani Machado. "O sistema fiscal de Macau." Thesis, University of Macau, 1996. http://umaclib3.umac.mo/record=b1636854.
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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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Previous issue date: 2008<br>No âmbito federal o Processo Administrativo fiscal é regulamentado pelo Decreto nº 70.235/72 e tem por finalidade proporcionar um aperfeiçoamento do lançamento tributário definindo com maior segurança e precisão o credito tributário que o fisco entende ser devido. O julgamento de processos fiscais é feito por órgãos integrantes do Ministério da Fazenda que são as Delegacias de julgamento os Conselhos de Contribuintes e a Câmara Superior de Recursos Fiscais ficando evidente que o processo administrativo fiscal se constitui em procedimento interno de controle da legalidade dos atos da Administração Pública Federal. Sendo assim apesar das divergências doutrinárias o entendimento majoritário sempre foi o de que as decisões definitivas dele decorrentes e que fossem favoráveis ao contribuinte o desoneravam da obrigação tributária em discussão tendo em vista que a própria Administração Pública teria reconhecido a ilegalidade de seu ato consubstanciado através do Auto de Infração ou da Notificação Fiscal de Lançamento. Entretanto este pensamento foi questionado através do Parecer nº 1.087 da Procuradoria Geral da Fazenda Nacional (PGFN) de 23 de agosto de 2004 que entendeu ser possível juridicamente que uma decisão final favorável ao contribuinte proferida em Processo Administrativo fiscal fosse questionada no Poder Judiciário através da Procuradoria Geral Fiscal Nacional (PGFN). Em 25 de outubro de 2004 foi publicada a Portaria nº 820, que definiu as circunstâncias em que a PGFN poderia impetrar a hipotética ação. Tal situação reacendeu a discussão sobre o tema e tem suscitado grandes debates na área jurídica questionando-se inclusive, a constitucionalidade tanto do Parecer quanto da Portaria e originando o estudo a que se propõe o presente trabalho que ao final visa responder se é legalmente possível o Estado buscar a revisão de decisões administrativas em caráter definitivo na área tributária que lhe sejam desfavoráveis através do Poder Judiciário.<br>Salvador
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宗麗霞. "稅收政策與中國經濟發展". Thesis, University of Macau, 2003. http://umaclib3.umac.mo/record=b1636939.
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Sandberg, Viktor, and Sjöström Mikaela. "KAN REVISION BEGRÄNSA RESULTATMANIPULATION? : En kvantitativ studie på små privata bolag." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161199.
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The thesis processes the auditor’s role and whether it can constrain possible earnings management in smaller Swedish private corporates. The removed auditing obligation that was abolished in Sweden 2010 with the reason to reduce the administrative burden faced by smaller corporates, contributed to an important discussion regarding the auditor’s actual importance. In addition, the corporate tax in Sweden was significantly reduced from 26.3 percent to 22 percent, which gave Swedish corporates incentives to reduce their earnings before the tax reduction, and therefore pay less taxes. This phenomenon is used in the thesis as an excellent opportunity to measure earnings management since there were significantly strong incentives for corporates to manipulate their earnings at that time. The thesis aims to increase understanding among these corporates accounting, and whether the auditor can strengthen the accounting- and audit quality, and therefore constrain earnings management. Through the use of a quantitative method where statistical tests have been performed on underlying data gathered from the corporates annual reports, the thesis research question has been answered. The formulation of the research questions is “Does the degree of earnings management differ between audited and unaudited corporates?”, which has been investigated by measuring the degree of earnings management through unexpected accruals, but also through SG&A cost stickiness. Furthermore, the thesis aims to provide the research area with arguments regarding the appropriateness of the audit exemption. The result obtained in the thesis indicates that audited corporates have less negative unexpected accruals, and hence a minor degree of earnings management in comparison with unaudited corporates. However, no significance is shown in the result, at a five percent significance level, which means that it’s not possible to say with certainty that there’s a difference between these two groups in terms of negative unexpected accruals. Instead, there is evidence that there’s a significant difference between audited and unaudited corporates in terms of cost stickiness, where unaudited corporates showed more cost stickiness and thus also a higher degree of earnings management. With an additional test the thesis also demonstrates that there are corporates that don’t follow the Swedish laws regarding audit exemption. This is when it’s discovered that there are corporates that aren’t covered by the audit exemption, and thus don’t meet the required limits, but still don’t provide an auditor. These corporates also prove to have a higher degree of earnings management since the thesis received a significant result in terms of negative unexpected accruals. To sum up, the thesis highlights that the auditor’s role is of great importance in several aspects, and for this reason there are motives for legislators to review the audit exemption in Sweden.
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Sambo, Sanelisiwe Mondy. "Integration of tax and internal audit functions to improve tax risk management." Thesis, 2017. https://hdl.handle.net/10539/24387.
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A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017<br>Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business.
When considering tax risks in general, it can be said that taxpayers have a risk that they are not paying the correct amount of tax. This could be could be the result of applying the law incorrectly or configuring the system incorrectly to determine the tax results of the business activities and operations. Tax professionals have the expertise to identify tax risks and recommend corrective measures from a tax technical / legal point of view, which can address both past and future risks. Internal auditors on the other hand, have the expertise to detect tax risks and recommend corrective measures from a procedure and systems point of view, which may often only address future risks.
The aim of this research is to gain a better understanding of the concepts of tax risks, tax risk management, as well as the process of designing, implementing and testing internal controls to manage those risks. This will specifically include an analysis of the role of the tax function and internal audit function in effectively managing tax risks, particularly through integration.
Key words:
Tax, internal audit, tax risks, controls, internal controls, tax risk management<br>GR2018
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Bahk, Jaewan. "Interdependent behaviors of taxpayers and tax officials models, and some evidences from Korea /." 1992. http://catalog.hathitrust.org/api/volumes/oclc/28166283.html.
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Evans, Christopher Charles. "The operating costs of taxing the capital gains of individuals : a comparative study of Australia and the UK, with particular reference to the compliance costs of certain tax design features /." 2003. http://www.library.unsw.edu.au/~thesis/adt-NUN/public/adt-NUN20050616.145059/index.html.
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McKerchar, Margaret Anne. "The impact of complexity upon unintentional noncompliance for Australian personal income taxpayers /." 2002. http://www.library.unsw.edu.au/~thesis/adt-NUN/public/adt-NUN20040330.085148/index.html.
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Vrbová, Lenka. "Změny ve správě daní v souvislosti s přijetím daňového řádu." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-297939.
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75 Abstract - Changes in tax administration in relation to the adoption of the Tax Procedure Code For my diploma thesis I have chosen the topic which I consider as very actual currently and therefore it needs attention. The purpose of my thesis named "Changes in tax administration in relation to the adoption of the Tax Procedure Code" is to analyze the selected issues of Act no. 337/1992 Sb., about administration of taxes and fees (hereinafter the ZSDP) and refers to judgments of the Supreme Administrative Court and the Constitutional Court of the Czech Republic and then compares these problematic issues with Act no. 280/2009 Sb., Tax Procedure Code, which is going to come into force on 1. January 2011. The topic I am interested in is very huge, so I do not deal with all changes in tax administration that Tax Procedure Code provides. My thesis focuses only on those areas of tax administration, which are essential for the process of tax administrators and for negotiation of taxpayers. In particular, I focus on those areas of legislation in which Tax Procedure Code establishes the rights and responsibilities that were previously inferred only from the case of the Czech court. My thesis is formally composed of five chapters, these chapters are divided into subchapters and sections. The structure is organized...
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Taliercio, Robert Richard. "Administrative reform as credible commitment the design sustainability and performance of semi-autonomous revenue authorities in Latin America /." 2000. http://catalog.hathitrust.org/api/volumes/oclc/52084738.html.
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Maposa, Heavy. "The perception of tax practitioners relating to the influence of the Tax Administration Act on taxpayers' tax compliance behaviour in South Africa." Diss., 2016. http://hdl.handle.net/10500/21794.
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Mohanlal, Dhanesh. "A critical analysis into the Organisation for Economic Co-operation and Development ‘Standard for Automatic Exchange of Financial Account Information in Tax Matters’." Thesis, 2017. https://hdl.handle.net/10539/24698.
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A research report submitted to the Faculty of Commerce, Law and Management in fulfilment of the requirements for the degree of Master of Commerce specialising in Taxation. Johannesburg, August 2016.<br>The impact of the Organisation for Economic Co-operation and Development’s Standard on Automatic Exchange of Financial Account Information in Tax Matters has a significant impact on Financial Institutions globally. This paper aims to critically evaluate the current South African legislation and the obligations it places on financial institutions. The research also highlights the challenges faced by a financial institutions in interpreting and implementing the often complex requirements of the regulations with a particular focus on the following areas namely customer on-boarding and enhanced due diligence procedures, monitoring of accounts, remediation of the existing customer base, system development, and reporting to the South African Revenue Service. The research also looks into the readiness of developing countries in implementing the Automatic Exchange of Information. The research concludes with a discussion into the appropriateness of South Africa’s decision to agree to be one of the early adopters of this legislation despite the challenges identified above.
Key Words:
OECD, Standard on Automatic Exchange of Financial Account Information for Tax purposes, Common Reporting Standard, Financial Institutions.<br>GR2018
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Mahadevey, Shalima. "An analysis of tax administration in South Africa, procedural rights and its impact on taxpayers." Thesis, 2016. http://hdl.handle.net/10539/22138.
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A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (Specializing in Taxation), Johannesburg, 2016<br>The Tax Administration Act 28 of 2011 (TAA) came into effect on the 1 October
2012 and brought with it significant changes to the South African tax administrative
regime, extending the powers of South African Revenue Service (SARS) while also
indirectly emphasising taxpayers’ rights. This research report examines the impact
that this ‘new legislation’ has had on taxpayers, more especially the procedural and
administrative rights of taxpayers. This research report evaluates inherent procedural
rights of taxpayers as contained in the Constitution of the Republic of South Africa
versus the current provisions in TAA and the remedies available to taxpayers should
their rights be infringed upon. The research report extends to instances of good tax
administrative practices in a few OECD countries and finally concludes with
comments on the future of tax administration in South Africa.<br>MT2017
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Červinková, Andrea. "Lhůty pro vyměření daně." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-313214.
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77 Abstract The purpose of my thesis is to analyze the current tax administration regulation with respect to the time-limits of tax assessment. The reason for my research is the fact that a new tax administration code came in force recently where lot of interpretational conclusions were codified. Due to the fact that the previously in force Act No. 337/1992 Coll., as subsequently amended, Code of Tax Procedure was prepared and approved in the hectic nineties of the last century, it has been suffering of several shortcomings. Some of its terms were not defined properly, some articles were not completely clear. Because this was an undesirable situation with a vast potential to negatively affect rights of its recipients, the code had to be completed and interpreted both by the Constitutional Court and the Supreme Administrative Court. These were the main reasons for the development of a completely new code instead of just another amendment. In the summer 2009 after long lasting discussions, the code was finally approved by the Czech legislation as the Act. No. 280/2009 Coll., Code of Tax Administration. The purpose of this paper is to determine how the main task was accomplished; this is whether the new code guarantees higher level of regulatory certainty for the tax administration recipients - above all for...
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Schwarzová, Lucie. "Vybrané postupy při správě daní." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-353318.
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Chosen Activities Relating to Tax Administration The subject-matter of this thesis is legislation of activities relating to tax administration, specifically mostly tax inspection and procedure to remove doubt. On 1st January 2011 the tax code took legal effect and it regulates these activities in more details than it was in the administration of taxes act. The goal of this diploma thesis was to describe and analyze current legislation of these institutes, to mention the reasons of creation of this regulation, to point out the gaps which appear in tax code and to suggest their possible solutions. This thesis also deals with jurisprudence, both older but still usable and newer gradually occurring jurisprudence regarding new tax code. The first chapter deals with the tax administration in general. It describes the historical development of tax administration, focuses on the scope and purpose of the tax administration and then analyzes fundamental principles of tax administration. The tax administrator and persons participating in tax procedure have to respect these principles during activities relating to tax administration, too. The second chapter deals with activities relating to tax administration. First, the terms of proceedings, activities and acts are defined then I focused on common features of...
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Chigome, Joyce. "A mixed methods analysis of tax capacity and tax effort in the Southern African Development Community (SADC)." Thesis, 2020. http://hdl.handle.net/10500/26984.
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The design of a country’s tax system is important because of the critical role played by taxation in financing public spending towards economic and social development. In this regard, there is need to enhance the understanding of whether current tax systems in the SADC provide sufficient tax revenue to meet public spending needs. This study provides empirical evidence on the outcomes of existing tax systems in the SADC with the aim of offering a basis for normative evaluation of the regions’ tax policies. Literature posits that there are numerous economic and institutional factors that limit the amount of taxes that a country can actually raise. Against this background, the substantive aim of this study was to assess the determinants of tax capacity and tax effort in the SADC in view of providing a pragmatic approach to tax policy design. The methodology of this study involved the use of both quantitative and qualitative analysis (mixed methods approach) where the latter was used to augment the findings of the former. The first phase involved the use of a multi-step procedure to estimate determinants of tax capacity and tax effort using stochastic tax function and unbalanced panel data for 13 SADC countries. The study disentangled the error term to estimates the random-effects separately from tax effort in order to capture the time- invariant country-specific effects. Further, tax effort was classified persistent (long-run) and transient (short-run). The study was able to estimate the determinants of tax effort and to rank each member state according to its tax effort. The second phase involves a narrative analysis of tax legislation in the SADC over the period 2002-2016. The study used budget statements and Acts of parliament as the major sources of information to identify significant changes in tax legislation over this period. The findings of the quantitative analysis indicate that financial deepening, economic development and trade openness influence tax capacity, while corruption and inflation influence tax effort. In addition, the findings show that the region has low persistent tax effort than transient tax effort, implying that improving tax administration has superseded tax policy reforms. This result is augmented by the narrative record which seemingly shows that tax legislation efforts were largely successful in tax administration but rather limited in view of tax policy. In this regard, the study recommends that tax policy design should be informed by the conditions of a country and policy considerations relating to peculiar circumstances to obtain robust tax policies.<br>Economics<br>D. Com. (Economics)
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Msiza, Vusumuzi Frank. "SARS' powers with regard to tax clearance certificates." Diss., 2017. http://hdl.handle.net/10500/23808.
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The study aims to review the regulatory powers exercised by the South African Revenue Services (SARS) with regard to the issuing, decline or revocation of a taxpayer’s tax clearance certificate, to highlight any remedial measures and procedures available to the aggrieved taxpayer in order to protect the right of taxpayers to fair administrative action in their dealings with SARS.
Previously, a tax clearance certificate was not issued in terms of any statute or provision of any Tax Act. However, since the introduction of the Tax Administration Act, as amended (TAA), the issuing of the tax clearance certificates are more efficiently regulated. The issuing of tax clearance certificate’s must conform to the values and principles prescribed for under current legislation, and more particularly, as espoused under the Constitution of South Africa, 1996 (the Constitution).
However, it has been reported some taxpayer were experiencing unreasonable and incomprehensible delays in obtaining responses to the objections lodged with SARS for assessment. Taxpayers seeking resolution of their disputes with SARS, currently opt to incur litigation costs in order to obtain appropriate relief from the High Courts. Taxpayers must take note that there is nothing in Promotion of Administrative Justice Act (PAJA) or the common law, which empowers a Court to order an administrator to take action, including the making of a decision which the administrator is not lawfully allowed to make.
The study highlights remedial measures and procedures available to the aggrieved taxpayer to prevent the misapplication of fiscal power by SARS in the issuing of the taxpayer’s compliance status, thus protecting the right to fair administrative action in their dealings with SARS.
Taxpayers who are aggrieved by a decision taken by the Revenue Authority are encouraged to timeously address their grievances, commencing with the internal dispute resolution remedies provided for within the TAA.<br>Financial Accounting<br>M. Compt. (Accounting Sciences)
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Wessels, Eugene. "Towards a conceptual decision support systems framework aimed at narrowing the tax gap in South Africa : a narrative case study." Thesis, 2014. http://hdl.handle.net/10500/13755.
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Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS.<br>Jurisprudence<br>D. Phil. (Information Systems)
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Matoushaya, Takudzwa Leon. "BEPS Action 7 – The impact that changes to the PE definition will have on the manner in which multinational enterprises conduct cross-border business." Thesis, 2017. https://hdl.handle.net/10539/24372.
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A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce (specialising in Taxation) 13 April 2017<br>‘The Organisation for Economic Co-operation and Development (OECD) Action Plan on Base Erosion and Profit Shifting (BEPS), is designed to prevent multinational businesses achieving nontaxation on profits or artificially shifting profits across borders to exploit lower corporate income tax rates’ (KPMG, 2014, p 5).
‘The OECD’s BEPS Action Plan, launched in July of 2013 and endorsed by the G20, included 15 key areas for identifying and curbing aggressive tax planning and practices and modernizing the international tax system’ (KPMG, 2013).
It can be argued that the aim of the ‘OECD Action Plan on BEPS’ is to make provision for G20 countries, OECD countries and all other interested stakeholders to come together on an equal footing to inter alia develop new international tax rules. One of the key focus areas of the ‘OECD Action Plan on BEPS’, is ‘Preventing the Artificial Avoidance of Permanent Establishment Status - Action 7'.
‘The aim of Action 7 is to develop changes to the definition of a permanent establishment (PE) to prevent abuses of that threshold, including through the use of commissionaire arrangements and the specific activity exemptions to avoid PE status where core activities are involved’ (KPMG, 2015, p 14).
The technical arguments to be argued for the purposes of this research report will inter alia involve commenting on commissionaire arrangements and how such arrangements have been problematic for international tax rules in their current form.
In addressing the problems inherent in the definition of a PE, ‘Preventing the Artificial Avoidance of Permanent Establishment Status - Action 7' specifically proposes changes to Articles 5(5) and 5(6) of the ‘OECD Model Tax Convention’ which seek to revamp the dependent agent rule.
The specific activity exceptions in Article 5(4) have also been further clarified in the OECD commentary on the ‘OECD Model Tax Convention’ through the inclusion of an explanation of the activities that will be considered as being preparatory or auxiliary in nature, as well as supporting examples which help illustrate the meaning of the said terms.
ii
In addition, the PE rule for construction projects set out in Article 5(3) will now include a principal purposes test, as well the addition of an example illustrating the application of the principal purposes test in the OECD commentary on the ‘OECD Model Tax Convention’ dealing with Article 5(3).
‘On 5 October 2015, the OECD issued a final package of reports in connection with its Action Plan to address BEPS, as well as a plan for follow-up work and a timetable for implementation.
Many countries have already adopted or are poised to adopt changes to their international tax systems based on the OECD recommendations. While implementation and timing will vary across borders, this final OECD release marks a crucial shift from the recommendation and consultation phase of BEPS to legislation and implementation’ (KPMG, 2015, p 2).
Key Words:
‘Action 7’, Article 5, ‘BEPS Action Plan’, Commissionaire Arrangements, Dependent Agent, Multinational Enterprises, ‘OECD Model Tax Convention’, PE.<br>GR2018
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Majola, Zwakele. "Small and medium enterprises : recommended checklist of indicators to reduce the probability of tax errors on gross income definition and general deduction formula." Diss., 2015. http://hdl.handle.net/10500/23740.
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Small and medium enterprises (SMEs) play a significant role in the economy. However, SMEs face a number of obstacles and impediments that prevent them from developing and growing.
Government has introduced a number of initiatives to help develop and promote SMEs but SMEs still face many remaining obstacles and impediments which include non-compliance with tax legislation.
The main purpose of this dissertation is thus to help SMEs increase their level of tax compliance by developing a checklist of indicators that will help SMEs reduce the probability of tax errors occurring in respect of the gross income definition and general deduction formula.
Other sections of the income tax and other tax types were not considered as the study was confined to the gross income definition and general deduction formula. These untouched areas may be considered in future research<br>Taxation<br>M. Compt.
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Miguel, Luís Rafael Ribeiro. "Os métodos indiretos no procedimento de inspeção tributária. Um caso de estudo numa Direção Geral de Finanças." Master's thesis, 2017. http://hdl.handle.net/10316/83878.
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Relatório de Estágio do Mestrado em Administração Pública Empresarial - extinto apresentado à Faculdade de Direito<br>The adaptation of the Public Administration to a society that is more and moredemanding towards public institutions has forced these organizations to shape themselves inthe face of a new reality, moving away from a highly bureaucratic approach. Nowadays, thePublic Administration must continuously improve the quality of the services provided inorder to respond quickly and efficiently to the growing needs and demands of citizens. TheEuropean “Better Regulation” initiative aims to create more transparent and well-foundedlegislation, taking into account the needs of citizens and all stakeholders, enabling greaterefficiency in public administration and citizen satisfaction. The increasing "privatization" ofthe Tax Administration where responsibility is increasingly transferred to taxpayers, whetherfor the tax clearance or the submission by electronic means of declarations, obliges the TaxAdministration to adapt to this new reality, focusing primarily on control or supervisoryfunctions.The taxable amount is based on the taxpayer's declaration, which is controlled bythe Tax Administration in order to ensure its conformity with reality. The starting point forthe tax audit process is the detection of errors and irregularities, which may lead the taxadministration to resort to an indirect assessment, based on evidence, presumptions or otherelements available to the administration. The procedure for reviewing the taxable amount isa guarantee of the taxpayers, who, in the face of a decision to determine the taxable amount,by indirect methods, intend to defend their legitimate rights and interests in tax matters.The present study intends to evaluate the procedures for reviewing the taxableamount of the Coimbra Finance Department.<br>A necessidade de adaptação da Administração Pública a uma sociedade cada vezmais exigente para com as instituições públicas, obriga essas organizações a moldarem-seperante uma nova realidade, afastando-se de uma abordagem fortemente burocrática. Hoje,a Administração Pública deve melhorar continuamente a qualidade dos serviços prestadosde forma a responder célere e eficientemente às crescentes necessidades e exigências doscidadãos. Nesta linha, a iniciativa europeia “Legislar melhor” surge com o intuito de criaruma legislação mais transparente e bem fundamentada, tendo em conta as necessidades doscidadãos e de todas as partes interessadas, permitindo uma maior eficiência da administraçãopública e a satisfação dos cidadãos. A crescente “privatização” da Administração Tributáriaonde a responsabilidade é cada vez mais transferida para os particulares, quer seja peloapuramento do imposto, quer pela submissão por meios informáticos das declarações, obrigaa Administração Tributária a adaptar-se a esta nova realidade, concentrando-seessencialmente nas funções de controlo ou de fiscalização.A matéria tributável apoia-se, por regra, na declaração do contribuinte, que édevidamente controlada, pela Administração Tributária por forma a assegurar a suaconformidade com a realidade. O ponto de partida para a inspeção tributária é a deteção deerros e irregularidades, os quais podem conduzir a administração tributária a recorrer àavaliação indireta, fundamentada em indícios, presunções ou outros elementos de que aadministração disponha. O procedimento de revisão da matéria coletável surge assim comouma garantia dos contribuintes, que perante uma decisão de fixação da matéria tributável,por métodos indiretos, pretendam defender os seus direitos e interesses legítimos em matériatributária. O presente estudo versa, assim, sobre a avaliação dos diversos procedimentos derevisão da matéria coletável da Direção de Finanças de Coimbra.
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Mashiri, Eukeria. "Regulating multinational enterprises (MNEs) transactions to minimise tax avoidance through transfer pricing : case of Zimbabwe." Thesis, 2018. http://hdl.handle.net/10500/25518.
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Abstract in English, Afrikaans and Zulu<br>In 2016, Zimbabwe introduced specific transfer pricing legislation to prevent abusive tax strategies by taxpayers. This study uses a qualitative interpretive inquiry to assess the adequacy of the new transfer pricing regime. This study contributes to the body of knowledge in that it explores transfer pricing as a tax avoidance tool, a concept that is at its nascent stage in academic taxation literature. Furthermore, it addresses a methodological gap by employing a qualitative inquiry in an area that is predominated by quantitative research. Indepth interviews and document review were used to gather data, and deductive content analysis was employed with the aid of ATLAS.ti 8™. This study confirms previous findings that tax consultants play a significant role in the compliance decisions of Multinational Enterprises (MNEs) through the examination of the exploitative strategies practiced by these MNEs. The comparison of the OECD and UN transfer pricing guidelines in search for the applicability of international guidelines to Zimbabwe’s specific needs helped uncover the contemporary dilemmas in global standards versus domestic standards. This study responds to the knowledge gap regarding the transfer pricing phenomenon in Zimbabwe through the lenses of an under-explored three-layered rationality concept; legal, implementation and exploitative rationality. The argument maintained in this study is that this rationality trichotomy is a useful lens to understand transfer pricing as a tax avoidance tool, and that international standards are not universal and so each country’s unique situation should be addressed at a domestic level.<br>Zimbabwe het in 2016 bepaalde oordragprysingswetgewing ingestel om onregmatige belastingstrategieë deur belastingbetalers te voorkom. Hierdie studie het ’n kwalitatief-interpretatiewe ondersoek gebruik om die toereikendheid van die nuwe oordragprysingsregime te assesseer. Die studie lewer ’n bydrae tot die kennismateriaal omdat dit oordragprysing as ’n belastingvermydingsinstrument ondersoek, ’n konsep wat in sy kinderskoene in akademiese belastingliteratuur staan. Dit verken ook ’n metodologiese gaping deur ’n kwalitatiewe ondersoek te gebruik op ’n gebied wat deur kwantitatiewe navorsing oorheers word. Omvattende onderhoude en dokumentbeoordelings is gebruik om data in te samel en deduktiewe inhoudsontleding is met behulp van ATLAS.ti 8™ gedoen. Hierdie studie bevestig vorige bevindinge dat belastingkonsultante ’n baie belangrike rol speel by die nakomingsbesluite van multinasionale ondernemings (MNO’s), gebaseer op die ondersoek van die uitbuitende strategieë wat deur hierdie MNO’s beoefen word. ’n Vergelyking van die Organisasie vir Ekonomiese Samewerking en Ontwikkeling (OESO) en die Verenigde Nasies (VN) se oordragprysingsriglyne om die toepaslikheid van internasionale riglyne ten opsigte van Zimbabwe se bepaalde behoeftes te bepaal, het gehelp om die eietydse dilemmas van globale standaarde versus huishoudelike standaarde bloot te lê. Hierdie studie stem ooreen met die kennisgaping rakende die oordragprysingsverskynsel in Zimbabwe deur deur die lens van ’n onderontgindedrielaag-rasionaliteitskonsep, naamlik wetlike, implementerings- en uitbuitende rasionaliteit, te kyk. Die studie voer aan dat hierdie rasionaliteitsdrieledigheid ’n nuttige manier is om oordragprysing as ’n belastingvermydingsinstrumente te verstaan, dat internasionale standaarde nie universeel is nie en dat elke land se unieke situasie derhalwe op ’n huishoudelike vlak aangespreek moet word.<br>Ngonyaka we-2016, izwe laseZimbabwe lithula imithetho ebhekene ngqo nokwedluliselwa kwezezimali zentengiselwano ukuvimbela ukusetshenziswa ngendlela esakuhlukumeza amasu ezentela ngabakhokhintela. Lolu cwaningo lusetshenziselwa uphenyo olukhombisa ukuhumusha okuphathelene nobungaki bento ukuze luhlolisise ukudluliselwa kwesikhathi sokuphatha esisha ekudlulisweni kokubekwa kwamanani emali. Ucwaningo lunomethelela olwazini olufanele ngokuthi lihlola ukubekwa kwamanani njengethuluzi eligwema ukukhokhwa kwentela, njengomqondo osesesigabeni sokuqala ukukhula ezifundweni zemibhalo yezentela. Ngaphezu kwalokho, sikhuluma ngegebe elikhombisa indlela yokwenza izinto ngokusebenzisa uphenyo olukhombisa ubungako bento endaweni egxile ocwaningweni olubheke obungako bento. Ukuthola ulwazi ngalokhu kuye kwasetshenziswa izinhlolokhono ezijulile kanye nokubuyekezwa kwemiqulu yamabhuku, kanye nokusetshenziswa kokuhlaziya okuqukethwe okuphunguliwe ngokubambisana nosizo le-ATLAS.ti 8™. Lolu cwaningo luqinisekisa okutholakale ngaphambilini okubonisa ukuthi abeluleki bezentela badlala indima ebalulekile ezinqumweni zokuthobela imithetho yezinkampani zamazwe angaphandle ngokusekelwe ekuhlolweni kokuxhashazwa kwamasu enziwa yizo izinkampani zamazwe angaphandle. Ukuqhathaniswa kwe-OECD kanye ne-UN mayelana nokudlulisela imihlahlandlela yamanani ekufuneni ukusebenza kwemihlahlandlela yeziqondiso zomhlaba wonke ngokwezidingo zaseZimbabwe kusize ekwembuleni izinkinga zesikhathi esizayo emazingeni omhlaba ngokuhambisana namazinga ezindinganiso zomhlaba jikelele ngokuhambisana namazinga asekhaya. Lesi sifundo siphendula igebe lolwazi elimayelana nokwedluliselwa kwesimo sokubekwa kwenani lemali kwezezintengiselwano eZimbabwe ngokusetshenziswa kokubhekwa komqondo onezigaba ezintathu ongaphansi kwesilanganiso sokuhlola, okungumthetho, ukwenziwa kwakhona kanye nokuxhashazwa kwemiqondo. Lolu cwaningo luphikisana nokuthi lomqondo ongunxantathu yinto ebhekwe ngamehlo abomvu futhi ebalulekile ekuqondeni ukudluliselwa kokubekwa kwesimo sezemali njengethuluzi lokugwema ukukhokhwa kwentela, okusho ukuthi amazinga omhlaba awasiyo into efanayo nokuthi izwe ngalinye linesimo salo esingafanani nelinye okwenza ukuthi isimo ngasinye sibhekwe ngokwesimo sezinga lasekhaya.<br>Financial Accounting<br>D. Phil. (Accounting Sciences)
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Alexa, Karel. "Lhůty při správě daní." Doctoral thesis, 2013. http://www.nusl.cz/ntk/nusl-327431.
Full textAbstract:
Time limits in tax administration Time limits have an irreplaceable role in law. They are of a crucial importance especially in situations where a certain act (exercise of a right or a fulfillment of obligation) is limited by time so that after a certain time expiration it is possible to state that such an act was not performed and thus to draw legal consequences hereof. The main purpose of a time limit is the demarcation of the state of uncertainty as to whether the act will be performed or not and thus to determine either the legal consequence of the performance of the act or the consequences of the default of time. It is clear that the tax proceedings legislation also needs its time limits. Quite frequently it is necessary to set a certain time period for the performance of an act. This time period is set by a time limit. Otherwise it would be only possible to state that an act has already been performed or not yet been performed. It would however not be possible to state that the act was supposed to be performed, i.e. if a person who could have acted or was supposed to act, in fact did not act, the whole process of administration of taxes would come to a deadlock. The aim of this thesis is, firstly, to generally analyze the concept of time limits. The legal sciences deal with the general...