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Dissertations / Theses on the topic 'Tax advisor'
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1
Svoboda, Jiří. "Profesní odpovědnost auditorů a daňových poradců." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198598.
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The thesis deals with professional liability of auditors and tax advisors. The inception of the thesis is dedicated to the basic characteristics of the professions, their regulation and general definition of the legal liability resulting from these professions. In other chapters there are enumerated all types of unlawful act. The thesis ilustrates potencial cases of unlawful act of auditors and tax advisors. It also deals with some cases from the reality available from sources of professional chambers or jurisprudence. The thesis also focuses on the specifics of professional insurance and the specifics of indemnity.
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Tuček, Jan. "Profese daňového poradce ve vybraných zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359795.
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The goal of this diploma thesis is provide a basic overview about conditions which has to be met for providing of tax advisory in selected countries of the European Union. The first part contains information about legislation of European Union which has significant influence on the tax advisory. The European legislation is followed by a description of the regulation of the profession of tax advisor and tax advisory in the Czech Republic, including a description of the Chamber of Tax Advisers of the Czech Republic. The last part of the diploma thesis, based on the questionnaire survey, is the comparison of the situation and regulation of the tax adviser profession in selected countries of the European Union. After comparing the situation in individual member states, the principles of regulation in selected European Union countries are described and a description of the facts and conditions that must be accepted when a foreign entity decides to provide tax advisory in that member country.
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Hajdušek, Tomáš. "Elektronická komunikace se správcem daně." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197472.
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The work deals with the topic of electronic communication with the tax authorities. The theoretical part starts with the research of related work and then the development of e-Government to nowadays form is presented. The legislation regarding electronic communication with tax authorities with possible changes towards future follows. The theoretical part of the work is finished with statistics regarding electronic communication with the tax authorities and with comparison of the situation in the Czech Republic with the situation in other European Union countries. In the practical part of the work, a set of best practices which should be obeyed by tax advisors is presented as a main output of the work. Practical part also contains a survey and statistical analysis of data arising from it. The survey is unique because of the fact that all respondents are tax advisors. In the last part, based on the survey, the benefits and shortcomings of the electronic communications with the tax authorities as well as possible steps to streamline are presented.
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Dohnálek, Pavel. "Profesní odpovědnost auditorů a daňových poradců." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360579.
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The primary objective of this diploma thesis, which focuses on the professional responsibility of auditors and tax advisors, is to provide a comprehensive view of this issue. The diploma thesis is divided into six parts. The first chapter describes general responsibility with an emphasis on professional responsibility. The second and third parts are devoted to the profession of auditors. The second chapter describes the profession of external and internal auditors in detail, and the third chapter deals with their professional responsibility, broken down into a moral and legal level of responsibility. The fourth and fifth chapters are devoted to the profession of tax consultancy, which is discussed in detail, followed by a part devoted to the professional responsibility of tax advisers. The last part of the thesis compares the professional responsibilities of the professions of auditors and tax advisors.
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Sevillano, Sandra, and Eduardo Sotelo. "Tax arrears and tax litigiousness in Peru, some aspects to be considered." Pontificia Universidad Católica del Perú, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/115955.
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Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian tax system that could help to explain the current level of tax arrears and the tax litigiousness in Peru. Tax Administration pitfalls that contribute to the generation of tax arrears and tax litigiousness are not avoided but are certainly not the core part of this work.<br>Los atrasos de las deudas tributarias son un fenómeno frecuente en los Estados y una preocupación que exige reflexionar sobre las diversas variables que los incentivan, ocasionan o que impiden su reducción. El presente trabajo reflexiona sobre algunas de las variables que podrían promover, o cooperar con, la generación de atrasos tributarios y sobre algunos aspectos o atributos del sistema tributario peruano que podrían ayudar a explicar el actual nivel de atraso en la deuda tributaria y, en parte, la alta litigiosidad en el sistema. Los defectos atribuibles a la Administración tributaria para producir el atraso y la litigiosidad no se evaden, pero no forman parte central del trabajo.
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Li, Wen Tai Yu-Chong Tai Yu-Chong. "Integrated retinal implants /cWen Li ; Yu-Chong Tai, committee chair and advisor." Diss., Pasadena, Calif. : California Institute of Technology, 2009. http://resolver.caltech.edu/CaltechETD:etd-02162009-095558.
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Nováková, Jana. "Profesní odpovědnost účetních, auditorů a daňových poradců." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142143.
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Diploma thesis is focused on the profession of auditors, accountants and tax advisers. Introductory chapters are devoted to the basic characteristics of professions, prerequisite for the activity in this area and by law, relating to the issue. The main goal of this thesis is to describe the professional responsibility of auditors, accountants and tax advisers, and its relation to the infringement. Part of the thesis are selected court rulings on professional responsibility. Finally, it is also dedicated to the comparison of observed professions.
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Scholl, Judith Ann. "Improving academic advising in the community college : retention and cost effectiveness factors impacted by faculty advising and online advising in the academic department /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.
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Jakoubková, Veronika. "Etika auditorů, daňových poradců a účetních." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81907.
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The thesis deals with the ethics of auditors, tax advisers and accountants. It focuses on the basic characteristics of these professions and especially their codes of ethics - Code of Ethics for Professional Accountants, Code of Ethics of the Chamber of Tax Advisers of the Czech Republic and the Code of Ethics of the Chamber of Ceritified Accountants. It also includes a comparison of these ethical codes. Finally, the results of the survey on the topic "Ethics and ethical codes of selected professions" are analyzed.
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Belšánová, Ivana. "Limity profesní odpovědnosti ve vztahu k profesím auditora, daňového poradce a účetního pracovníka s ohledem na povinnost mlčenlivosti." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360589.
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The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.
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Vondráček, Jiří. "Hodnocení ekonomické situace zvolené soukromoprávní korporace pomocí vybraných metod a návrhy na její zlepšení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383557.
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This master´s thesis deals with the analysis of a company, which provides accounting and tax advisory. The analysis of current state is performed with the aid of economic analysis, which utilizes analytical methods to explore the internal and external environment of this company and also its financial situation. The thesis contains proposals and recommendations leading to an improvement of the identified state.
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Molín, Jan. "Protiprávní jednání v hospodářské oblasti, možnosti jeho odhalování a prevence." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-75262.
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The dissertation thesis at large discusses the problems of unlawful conduct in the economic area, possibilities for its exposure and prevention issues. Every human conduct, apart from the legal viewpoint, may also be assessed from the moral viewpoint, whereas in this context, law is designated as the "moral minimum". From this relationship, we arrive at the conclusion that every instance of unlawful conduct is also immoral. On the contrary, conduct that complies with the law always need not be in compliance with the moral norms. In the Czech Republic, the New Criminal Code came into force on 1 January 2010, which also punishes the most severe forms of unlawful conduct and fundamentally affects performance of the accounting and auditing professions. Apart from some concept changes, this Codex also introduced, for instance, changes in the punishability of planning crimes. From the viewpoint of the auditor, tax adviser and accountant, barring of perpetration, whose commitment or planning authentically comes to the knowledge of the auditor, tax adviser or accountant seems to be fundamental. The issues of occupational fraud are mainly related to the problems of the auditing profession. These unlawful acts take various forms, which can be split into three basic groups, which are asset misappropriation, fraudulent statements and corruption. When exposing occupational fraud, as well as other forms of unlawful conduct, confidentiality issues are fundamental. In some cases, the law anticipates breaking through this confidentiality, mainly, for the purpose of exposing the most severe forms of unlawful conduct. Within the framework of prevention of occupational fraud, internal control systems play an essential role. It is possible to evaluate the existence of ethical codices, respectively, building of ethical corporate culture as very fundamental.
13
Laufer, Thomas. "Credit rating advisory services by tax advisors :an empirical proof of the implementation by the tax advisory branch in Germany /." Doctoral thesis, 2011. http://www.nusl.cz/ntk/nusl-249261.
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The theses explore the options for credit rating consultancy by the tax advisory branch in Germany. In terms of method in follow-up to introduction and definition, the subject is split into four partial theses. The theses explore in the theoretical part the options provided by the law of tax advisors for credit rating advisory services by tax advisors and training and education options to gain professional competence in credit rating consultancy. In the research part in two surveys, insights are sought on the need for credit rating advisory services and its current implementation status by the tax advisory branch. The discussion expIores the relevant market potential and respective income potential in fees. A novel aspect this approach entails is exploring the offer side for credit rating advisory services by tax consultants and the resulting insights for the tax advisory branch and individual tax consultancies.
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Fang-Tasi, Hui, and 蔡徽芳. "An analysis and advisory opinions for the Imposition of integrated income tax." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/52063048616992766717.
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碩士<br>義守大學<br>管理科學研究所<br>89<br>From January 1, 1999, our government has promulgated the integrated income tax. The main reason is to eliminate the problem of double taxation. As of now, the corporate tax can be used to offset the shareholder''s income tax. However, the limitation of tax withhold ratio in integrated income tax and the imposition tax on 10% for undistributed earning profits are controversial and very complicated than ever. Especially, the former, based on a fixed assumption by discretion of national tax authorities gives rise to a problem that taxes imposed on earnings pursuant to corporate accounting books do not match with actual earnings. This problem attracts me to study, and I spot relevant issues and possible solutions as follows:
A. The compensation of board of directors and supervisors as well as employee bonus cannot be deemed as expenses for the purpose of integrated income tax. They are deemed to be post-taxation items as distribution of earning profits. The tax levied on corporate level cannot be used to offset shareholder''s individual income taxes. This phenomenon is unreasonable since the corporate tax and individual tax are not fully integrated. I propose to make suggestions allowing corporate tax levied could be utilized to offset shareholder''s income tax.
B. Repealing the limitation of withhold tax ratio could reasonably make corporate taxes in form of distribution of earning offset individual income tax. This method could actually reflect the accounting cost and solve complicated calculation formula.
C. Eliminate the imposition tax on the 10% of undistributed earning profits. The new integrated tax system sets no criteria in determining which items shall be added or subtracted in standard tax forms. The classification is too controversial to be a generally acceptable standard. Thus, I propose to repeal it.
D. Since small profit-seeking enterprises cannot fully enjoy the benefit from the integrated income tax system. This system seems to encourage such enterprises to continue avoiding tax illegally as usual. I propose to strengthen internal control and accounting auditing of small business enterprises in dealing with integrated income tax.
E. Government tax organizations shall be reorganized. The local tax bureau
and national bureau should merger into one national tax bureau office with
county tax branches specifically dealing with integrated income taxes.
15
Kuo, Yen-Chih, and 郭彥志. "Determinants of Adopting Robo-Advisors-An Applications of TAM." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/ff4a3g.
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碩士<br>國立臺灣科技大學<br>企業管理系<br>107<br>Emerging financial services continue to challenge traditional financial thinking. With the development of artificial intelligence, machine learning, and the application of big data technology, Fintech change constants innovation at tremendous speed. It has revolutionized the financial industry and consumer behavior patterns.
In recent years, the proportion of consumers and money invested through financial robots has steadily increased. Many consumers replace traditional human management services with Robo-Advisors. Time can be saved in investment strategy and decision making with the characteristics of Robo-Advisors, more comprehensive and timely investment and wealth management information can be obtained through Robo-Advisors.
However, with an innovative service model, consumer acceptance is a necessary condition for successful new services. Therefore, the purpose of this study is to identify the key factors affecting consumers' adoption of financial services robots. For the purpose of this study, this study conducted a questionnaire survey, based on the Technology Acceptance Model theory as the research infrastructure, and added the personal innovativeness, personality traits and resistance to change as external variables in an attempt to understand respondents’ preference for Robo-Advisors.
The data analysis results show that consumers' behaviors of using financial robots for financial services are quite high. The three external variables for consumer personality traits are all significant. Therefore, it is recommended that the banking industry or financial services institutions should accelerate the introduction of financial robots, thereby improving the level of financial management services.
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Sikes, Stephanie Ann 1976. "Three studies on the timing of investment advisers' loss realizations." 2008. http://hdl.handle.net/2152/17770.
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In this dissertation, I use a unique data set to address three questions related to the timing of loss realizations by institutional investors. The data include clienteles and quarterly holdings of investment advisers, whom I classify as "tax-sensitive" if their clients are primarily high net-worth individuals and as "tax-insensitive" if their clients are primarily tax-exempt entities or individuals with tax-deferred accounts. Prior empirical studies attribute abnormal stock return patterns around calendar year-end (the "January effect") to individual investors' tax-loss-selling and to institutional investors' window-dressing. In chapter two, I examine whether investment advisers contribute to the January effect via tax-loss-selling rather than via windowdressing. I find that tax-sensitive advisers' year-end sales of loss stocks (but not those of tax-exempt client advisers whose detailed disclosures to clients provide more incentive to window-dress) are associated with abnormally low (high) returns at the end of December (beginning of January). These results suggest that investment advisers contribute to the January effect via tax-loss-selling rather than via window-dressing. In chapter three, I examine whether tax-sensitive advisers respond to holding period incentives at year-end. Under U.S. tax law, net short-term gains are taxed as ordinary income, while net long-term gains are taxed at a lower rate. Prior studies find little or no response to holding period incentives by individual investors. In contrast, tax-sensitive advisers are more likely to sell stocks with short-term losses the larger the difference between the current short-term loss deduction and what the long-term loss deduction would be. In chapter four, I examine whether, like individual investors, tax-sensitive advisers realize their losses at year-end because they exhibit the "disposition effect," or the tendency to realize gains at a quicker rate than losses, earlier in the year. I compare the likelihood of advisers' realizations of "losers" (stocks the cumulative return of which over the prior nine months is negative) to the likelihood of their realizations of "winners" (stocks the cumulative return of which over the prior nine months is positive) by calendar quarter. Tax-insensitive, but not tax-sensitive, advisers exhibit the disposition effect, suggesting that tax incentives combined with investor sophistication prevent the disposition effect.<br>text
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Yang, Yu-Chia, and 楊育嘉. "The Determinants of Acceptance for Robot-Advisor in Collaboration with Human Financial consultants: An Application of TAM." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/v78n5t.
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碩士<br>國立臺灣科技大學<br>企業管理系<br>106<br>Disruptive innovation triggered by financial technology is challenging the existing financial service providers and consumer behaviors. Financial consultants cannot help but worrying about being replaced by robo-advisor on wealth management which is a business used to be served by human beings. This study investigated the factors influencing the collaboration between financial consultants and robo-advisor with a TAM perspective which includes external variables of personal innovation, competitors' use, and perceptual complementarity.
The results show that, the use by competitors has a significant impact on perceived usefulness and perceived ease of use; perceived complementarity has a significant impact on perceived usefulness, but it has no significant effect on perceived ease of use; personal innovation has no significant impact on perceived usefulness and perceived ease of use. To sum up, financial consultants and robo-advisor have a great willingness to use in collaborative work. Factors that affect their willingness are perceptual usefulness, perceptual ease of use, competitor use, and perceptual complementarity. Traditional financial consultants and robo-advisor may not be simply competing, but they can also complement each other to create greater value.
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Силантьева, А. Е., та A. E. Silantyeva. "Налоговое консультирование в РФ: проблемы и перспективы совершенствования : магистерская диссертация". Master's thesis, 2018. http://hdl.handle.net/10995/66062.
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The relevance of the research topic is determined by the importance of consulting services in the structure of the market economy at the present time. The need for tax advice is growing at a fast pace. The imperfection of tax legislation creates significant difficulties for both Russian and foreign companies operating in the domestic market. Therefore, tax advice is becoming increasingly important. This dissertation work consists of three main parts. The first part describes the theoretical foundations of tax advice, and discusses the experience of foreign countries. In the second section, we analyze the legal regulation of the tax advisory market, analyze the current state of the market for tax advisory services, and analyze the risks arising in the field of tax advisory. The third section formulates the main problems, their solutions, as well as prospects for the development and improvement of tax advisory services.<br>Актуальность темы научного исследования определяется важностью консалтинговых услуг в структуре рыночного хозяйства в настоящее время. Потребность в налоговом консультировании растет большим темпом. Несовершенство налогового законодательства создает значительные трудности, как для российских, так и для иностранных компаний, работающих на внутреннем рынке. Поэтому налоговое консультирование приобретает всё наибольшую актуальность. Данная диссертационная работа состоит из трех основных частей. В первой части описываются теоретические основы налогового консультирования, и рассматривается опыт зарубежных стран. Во втором разделе проводится анализ нормативно-правового регулирования рынка налогового консультирования, анализ современного состояния рынка услуг по налоговому консультированию, анализ рисков, возникающих в сфере налогового консультирования. В третьем разделе формулируются основные проблемы, пути их решения, а также перспективы развития и совершенствования услуг по налоговому консультирования.