Relevant bibliographies by topics / Tax Administration Procedures / Dissertations / Theses
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Dissertations / Theses on the topic 'Tax Administration Procedures'

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Published: 4 June 2021
Last updated: 3 February 2022

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1

Paparesta, Michael P. "Understanding the Impact of the Property Tax Appeal Process on Assessment Uniformity: Procedures, Structures, and Outcomes." FIU Digital Commons, 2015. http://digitalcommons.fiu.edu/etd/2252.

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Property taxes serve as a vital revenue source for local governments. The revenues derived from the property tax function as the primary funding source for a variety of critical local public service systems. Property tax appeal systems serve as quasi-administrative-judicial mechanisms intended to assure the public that property tax assessments are correct, fair, and equitable. Despite these important functions, there is a paucity of empirical research related to property tax appeal systems. This study contributes to property tax literature by identifying who participates in the property tax ap
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2

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
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3

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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4

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 profe
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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 ski
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6

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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7

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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8

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 a
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9

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.
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10

Herbert, Lauren Stacey. "An evaluation of the recourse available to taxpayers where SARS does not adhere to the correct tax administrative procedures." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/31286.

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There is a common perception among South African taxpayers and tax professionals that the South African Revenue Service (“SARS”) is “draconian” in its administrative actions and interactions with taxpayers and tax professionals, which infringes on taxpayers’ constitutional right to just administrative action. This dissertation aims to make taxpayers and tax professionals more aware of their right to just administrative action which entitles taxpayers to administrative action and interactions with SARS that are lawful, reasonable and procedurally fair. Furthermore, this dissertation investigate
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11

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 detai
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12

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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13

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 t
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14

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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15

Kirchner, Juliana Leite. "Teoria das provas e fato jurídico no processo administrativo tributário." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5926.

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Made available in DSpace on 2016-04-26T20:21:08Z (GMT). No. of bitstreams: 1 Juliana Leite Kirchner.pdf: 1576079 bytes, checksum: d03d4c830ff579f300080c4232fdb1d8 (MD5) Previous issue date: 2012-08-27<br>The purpose of this study, presented here, is to investigate the relevance of the evidence for the formation of tax legal fact, under the scope of the tax levy. We will undertake the review about the important role that events play in relations between the state and taxpayers, through the deeds of release, for the characterization of tax legal fact and, consequently, the formation of the tax
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Silva, Maria do Rosário Esteves Simone da. "A prova do fato jurídico no processo administrativo tributário." Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/8636.

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Made available in DSpace on 2016-04-26T20:29:19Z (GMT). No. of bitstreams: 1 TESE_INTEIRA.pdf: 3442234 bytes, checksum: baa046d94c43958d465e6cb40fcae665 (MD5) Previous issue date: 2005-06-20<br>Pontificia Universidade de São Paulo<br>The proposition of the work is to analize the evidence of trigering event in the administrative tax procedure, building a theory of the proof applicable to this procedure.<br>A proposta do presente trabalho é analisar a prova do fato jurídico tributário, construindo uma teoria da prova aplicável ao processo administrativo fiscal.
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Campilongo, Paulo Antonio Fernandes. "Correlação entre fato e decisão no processo penal e no processo administrativo tributário." Pontifícia Universidade Católica de São Paulo, 2012. https://tede2.pucsp.br/handle/handle/5870.

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Made available in DSpace on 2016-04-26T20:20:59Z (GMT). No. of bitstreams: 1 Paulo Antonio Fernandes Campilongo.pdf: 1454277 bytes, checksum: 1d4e82c20f61e046d8da8eb9f8a9b8df (MD5) Previous issue date: 2012-05-24<br>This research aims to carry out the confrontation between the tax administrative procedure, in particular regarding the correlation between the proceeding fact and the decision to be produced in each of those procedural modalities. Facing this analysis, it intends to verify whether the informant principles of the criminal process can be imported, subsidiarily, to the tax administ
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18

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
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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 opportunit
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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 behav
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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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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-11-21T08:57:21Z No. of bitstreams: 1 Allan George de Abreu Fallet.pdf: 2495448 bytes, checksum: ec8edfde7c7586a16659948ce4ac7365 (MD5)<br>Made available in DSpace on 2018-11-21T08:57:21Z (GMT). No. of bitstreams: 1 Allan George de Abreu Fallet.pdf: 2495448 bytes, checksum: ec8edfde7c7586a16659948ce4ac7365 (MD5) 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
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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 go
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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 hypothese
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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
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Souza, Claudio dos Passos. "Processo administrativo tributário : possibilidade de questionamento judicial das decisões contrárias ao Estado." Programa de Pós-Graduação em Direito da UFBA, 2008. http://www.repositorio.ufba.br/ri/handle/ri/10702.

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

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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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Bernardi, Mariana Paludo Magarinos. "Validade, vigência e eficácia da norma jurídica do lançamento de ofício." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6556.

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Made available in DSpace on 2016-04-26T20:23:09Z (GMT). No. of bitstreams: 1 Mariana Paludo Magarinos Bernardi.pdf: 975012 bytes, checksum: f2109c0c21c81194b69f2c1e5d42ffde (MD5) Previous issue date: 2014-09-04<br>The present study deals with the validity, currency and effectiveness of the legal rule of the Administrative Procedure Act. The Administrative Procedure Act, predicted in the article number 149 of the National Tax Code, is a definitive administrative act that introduces an individual and concrete rule in the legal system. According to the assumptions proposed by this study, the ge
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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.

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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;
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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.

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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 estimate
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Mendonça, Mauritânia Elvira de Sousa. "Lançamento tributário: vícios materiais e formais para fins do art. 173, II, do Código Tributário Nacional." Pontifícia Universidade Católica de São Paulo, 2013. https://tede2.pucsp.br/handle/handle/6219.

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Made available in DSpace on 2016-04-26T20:22:02Z (GMT). No. of bitstreams: 1 Mauritania Elvira de Sousa Mendonca.pdf: 878288 bytes, checksum: e49637cde367b35c0ab769782d2ffcc7 (MD5) Previous issue date: 2013-10-07<br>Conselho Nacional de Desenvolvimento Científico e Tecnológico<br>Based on the administrative procedure act, the present study has the objective to propose safe criteria (uniting the process of production act enunciationutterance and utterance-utterance) with internal and external aspects of the administrative procedure act in order to identify vices formal and material which ma
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Koňaková, Veronika. "Ekonomické aspekty daňového řízení u všech daní." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360639.

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Indirect administrative costs associated with tax assessment and its proceedings are too high and the whole process is inefficient. During the tax procedure both primary documents and proper evidence are handled inefficiently which makes the tax system unnecessarily costly. In order to examine economic properties of the tax procedure in practice I used questionnaires and archive research. In order to store a quality outputs, in the form of properly assessed taxes in the shortest possible time, it is necessary to process the input data in the most efficient way possible. In my thesis, I propose
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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.

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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 Stat
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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.

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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 befo
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Kessentini, Adlene. "L'égalité des parties dans le contentieux fiscal ?" Thesis, Paris 2, 2019. http://www.theses.fr/2019PA020064.

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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 ai
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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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Made available in DSpace on 2017-06-01T18:18:09Z (GMT). No. of bitstreams: 1 dissertacao_antonio_carlos.pdf: 1090508 bytes, checksum: 7ec2d561db841813adc8070ee350537a (MD5) 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, con
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Wouako, Dieunedort. "Le temps et le recouvrement de l'impôt." Thesis, Paris 2, 2012. http://www.theses.fr/2012PA020080/document.

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Dans la phase du recouvrement de l’impôt, le temps peut être soit exploité soit subi. Dans la première hypothèse, il profite au contribuable qui peut se libérer de son obligation fiscale du fait de l’écoulement du temps. Dans la seconde hypothèse, l’Administration court le risque de ne pas recouvrer l’impôt ; le contribuable celui de voir une atteinte portée à son patrimoine. Mais face à ces risques respectifs, le contribuable et l’Administration ne bénéficient pas à un même degré de l’attention du législateur. Les garanties reconnues au contribuable par le Livre des procédures fiscales, ont é
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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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Made available in DSpace on 2015-12-03T18:35:29Z (GMT). No. of bitstreams: 1 Erika_Borges_Ferreira.pdf: 1930538 bytes, checksum: 57c58b3dcf42398b46a80f66f116ec8c (MD5) 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 obliga
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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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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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Maldonado, Luciano Burti. "Limites do poder de fiscalização: construção do conceito de abuso do poder de fiscalização e identificação da melhor estratégia processual para combatê-lo." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17206.

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Submitted by Luciano Burti Maldonado (lmaldonado@demarest.com.br) on 2016-10-04T21:01:56Z No. of bitstreams: 1 Dissertação.Luciano.VersãoFinal.pdf: 1549972 bytes, checksum: bdce7d4e328f3b111f07f6474f990572 (MD5)<br>Rejected by Renata de Souza Nascimento (renata.souza@fgv.br), reason: Luciano, boa noite Por gentileza, realizar as alterações abaixo para que possamos aceitar seu trabalho junto à biblioteca: - O nome Getúlio não pode estar acentuado. - Capa e contracapa: Retirar o nome - FGV DIREITO SP, que consta ao lado do nome da escola e retirar a sigla SP que consta ao lado de São Pau
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41

Kupcová, Kristýna. "Boj proti daňovým únikům z procesního hlediska." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-435088.

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1 Resume in english Fight against tax evasion from a procedural viewpoint This diploma thesis is about fighting against tax evasion from the point of view of procedural tools, which are regulated by Act No. 280/2009 Coll., The Tax Code. The tesis is divided into three main chapters. The first chapter defines basic concepts, essential for understanding the examined topic, particularly the term "tax" and "tax law". The second part of the thesis defines tax administration in general and basic principles of tax administration, which the tax administrator is obliged to follow in detection of tax ev
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42

Weng, Pei Yu, and 翁培祐. "The remedy of tax administrative：Recommence the tax administrative procedure." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/y6ne25.

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碩士<br>國立政治大學<br>法學院碩士在職專班<br>96<br>The tax administration disposition is one kind of rendered en masse and burden administration dispositions. People are not familiar to the law of the tax, so nuclear lesson is that it must have one perfect administration remedy system even more than to punish, in order to ensure people rights and benefits most heavily and possibly to ensure. 　　The legislators enacting the recommence administrative procedure in the administrative procedure law that Taiwan began to implement in 2001 had consulted the article 48, 49, and 51 of the administrative procedure law
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43

YAM-CHEN, CHEN, and 陳彥辰. "The Study of Tax Administrative Remedy--Focuses on the Tax Recheck Procedure." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/q2r642.

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碩士<br>逢甲大學<br>財經法律研究所<br>107<br>In Taiwan, Articles 35 and 38 of the Tax Collection Act stipulate that someone disagree an administrative disposition about taxation which tax collection authority made, he must petition for a recheck to the tax collection authority firstly. And then, if he disagree the decision on the recheck application, he can file an administrative appeal. It increases the procedural disadvantage of those who disagree administrative disposition about taxation. Article 58, Paragraph 2 of the Administrative Appeal Act gives the original authority opportunity to reexamine. The
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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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45

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 ha
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46

Chang, chia-fang, and 張家芳. "Administrative Procedure Law and Tax- A study on advanced due process of law -." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/62832421126049215403.

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碩士<br>東吳大學<br>法律學系<br>93<br>Due to Germany studies, Administrative Law in our nation focus on substantive parts more on procedure parts, and scholars criticize seriously. The Grand Justices also make many explains to response the phenomenon, until Administrative Procedure Law was instituted in 2000. However, being a based law of administrative law, it still has difficulties on applying to different zones, inclusive of tax. Tax suits are major parts in administrative suits because its nature is not good for people, and taxpayer’s procedural protection should be more faultless; if not, peopl
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47

Tai, Tzu-Po, and 戴子博. "A Study on the Application of the Principles of Administrative Law in Tax Penalty Procedures." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/9a5s42.

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碩士<br>國立臺灣海洋大學<br>海洋法律研究所<br>107<br>Paying taxes is an obligation established by the Constitutional Law. A taxpayer who violates their duties of tax payment may become the subject to administrative penalty; moreover, administrative penalty can be categorized as a generalized administrative punishment, administrative enforcement penalty , disciplinary sanction, or strict administrative order penalty. In our administrative penalty law, administrative penalty shall be strict administrative order penalty . Therefore, the tax penalty can also be called a tax order penalty. Punishment involves inte
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Huan, Ou Chih, and 歐至桓. "The Subject Matter of Administrative Procedures for Inconsistency between Assessment and Statutory Amount of Tax." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/06472269771803911133.

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49

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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50

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
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