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Badar, Osama. "Simulating tax evasion using agent based modelling And evolutionary search." Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/91452.
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Thesis: M. Eng., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2014.7
Cataloged from PDF version of thesis.
Includes bibliographical references (page 61).
We present a design and model for Simulating Co-Evolution of Tax and Evasion (SCOTE). The system performs agent based modeling of the tax ecosystem and searches for tax evasion strategies using a variant of a Genetic Algorithm with a grammar. Current methodologies and tools to detect, discover or recognize tax evasion are not sufficient. In recent years the tax gap, the aggregate sum of the difference between the tax owed in principle and tax paid in practice was calculated to exceed 450 billion dollars. Numerous tax evasion schemes have surfaced that perform seemingly legal transactions but once observed closely their sole purpose is to reduce tax liability. Moreover, these schemes are evolving with time. Whenever a scheme is detected and eliminated by fixing a loop hole in the tax code, others emerge to replace it and currently there is no systematic way to predict the emergence of these schemes. SCOTE allows us to encode tax evasion strategies into a searchable representation. SCOTE has three major components namely the Genetic Algorithm library(GA), the interpreter and the Parser. The GA encodes transaction plans into an integer representation and performs search over the transaction plans to find a scheme that produces the maximum tax gap. The Parser performs grammatical mapping of list of integers to a transaction plan.The interpreter models the tax ecosystem into a graph where the entities such as taxpayer and partnerships are nodes and the transactions between entities are the edges. Each entity has a portfolio of assets and the values of the assets are updated after a transaction. The interpreter runs a transaction plan generated by GA on the graph to produce the tax gap. We ran two experiments using two of the known tax evasion schemes namely "Son of Boss" and "iBOB" and we were able to detect the two schemes using SCOTE.
by Osama Badar.
M. Eng.
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RABASCO, MICHELE. "ESSAYS ON TAX COMPLIANCE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2020. http://hdl.handle.net/10280/83513.
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Questa tesi è composta da due saggi indipendenti.
Il saggio presentato nel Capitolo 1 studia la conformità fiscale all'interno di un modello basato su agenti. Il modello è progettato tenendo conto di una serie di regole fiscali in vigore in Italia e calibrato con micro-dati forniti dall'autorità fiscale italiana.
I risultati delle simulazioni mostrano che, considerando livelli di deterrenza realistici, agenti strettamente razionali generano un livello (medio) di non conformità fiscale sostanzialmente superiore a quello suggerito dai dati empirici.
Quando includiamo nel processo decisionale dell’agente il calcolo e l’aggiornamento della probabilità soggettiva di subire un controllo, così come l’attitudine alla conformità sociale e gli effetti di rete, il modello fornisce risultati maggiormente in linea con l'evidenza empirica.
Il saggio presentato nel Capitolo 2 impiega diverse tecniche di apprendimento automatico, con l'obiettivo di identificare quei contribuenti che hanno maggiore probabilità di aumentare l’importo della loro dichiarazione dei redditi dopo essere stati controllati dall'autorità fiscale.
Tra i metodi impiegati, la foresta casuale ha garantito la maggiore accuratezza predittiva.
Per valutare l'utilità pratica del nostro approccio, calcoliamo l'aumento del reddito netto riportato dai contribuenti identificati dal modello random forest.
Troviamo che, in media, questo aumento è significativo rispetto alla media di tutti i contribuenti ispezionati.
Riteniamo, dunque, che il nostro approccio possa rivelarsi uno strumento utile al fine di individuare e selezionare quei contribuenti che hanno una maggiore probabilità di dichiarare un reddito più alto in seguito ad un controllo, consentendo, quindi, una migliore allocazione delle - tipicamente scarse - risorse finanziarie a disposizione dell’autorità fiscale nell'ambito della sua attività ordinaria di controllo.The essay presented in Chapter 1 studies tax compliance within an agent-based framework. The model is designed according to a set of normative taxing rules for the Italian case and calibrated with micro-data provided by the Italian tax authority. Simulation results show that, under realistic deterrence levels, strict rational agents generate a (average) level of tax noncompliance substantially higher than that suggested by the empirical data. When subjective audit probability computing and updating as well as social conformity attitude and network effects are included in the decision process, the model provides results more in line with the empirical evidence. The essay presented in Chapter 2 employs several machine learning techniques, with the aim to identify those taxpayers who are more likely to increase their net income declarations after being audited by the tax authority. Among the employed methods, random forest guaranteed higher predictive accuracy. In order to assess the practical utility of our approach, we compute the reported net income increase by taxpayers identified through the random forest model. We find that, on average, this increase is significant compared to the average of all the inspected taxpayers. We believe that our approach could prove a useful tool in order to identify and select those taxpayers who are more likely to increase the income reporting after an audit, therefore allowing for a better allocation of the – typically scarce – financial resources available to the tax authority for its ordinary auditing activities.
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Faria, Renato Vilela. "Natureza jurídica da retenção na fonte do imposto sobre a renda." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-25062013-091911/.
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No contexto do sistema tributário nacional, a tributação da renda obriga o legislador não apenas a obedecer aos princípios abrigados sob o manto da Constituição Federal, mas também ao atendimento dos valores impregnados na sociedade, de forma que seus trabalhos sejam orientados por meio da ponderação de prioridades. O princípio da praticabilidade é tomado neste estudo como a pedra de toque no debate sobre a validade da incidência do Imposto de Renda na Fonte. A praticabilidade, elevada ao grau de princípio, é confrontada com outros princípios constitucionais, em especial com a capacidade contributiva, a vedação ao confisco, o mínimo existencial e a segurança jurídica. Focado nos aspectos material, temporal e quantitativo da regra matriz do Imposto Sobre a Renda, o presente estudo procura identificar os regimes jurídicos aplicáveis a cada uma das situações onde este imposto incide, de forma antecipada e isolada, por meio do conceito da retenção na fonte, com a transferência da responsabilidade por seu pagamento para a fonte pagadora. O tema é examinado sob a ótica do Imposto de Renda na Fonte, sobretudo no tocante às pessoas físicas, onde surge um campo maior de questionamentos. A presente abordagem percorre, primeiro, o campo específico do Imposto sobre a Renda e, em um segundo momento, descortina o aspecto subjetivo deste imposto. Na primeira parte, amparados pela Constituição Federal e pela legislação infraconstitucional, busca-se a identificação do conceito de renda e dos principais aspectos de seu fato gerador, com ênfase na disponibilidade ou realização dessa renda e na aquisição de um acréscimo patrimonial. A relevância do aspecto temporal se dá no confronto com as regras de retenção do imposto na fonte, na medida em que determina que o pagamento do imposto seja realizado de forma antecipada e isolada dos demais rendimentos. Na segunda parte, o foco é direcionado para a responsabilidade tributária, com a discussão acerca da classificação dos possíveis sujeitos passivos indiretos, com ênfase nas figuras do substituto tributário e do agente de retenção e a relação com o contribuinte, ora excluindo sua responsabilidade ora a mantendo, de forma supletiva. Ao final, além de propor regras gerais aplicáveis a cada um dos dois regimes jurídicos próprios do Imposto de Renda na Fonte, são analisados casos práticos que revelam características daqueles dois regimes.In the context of the Brazilian tax system, taxation of income demands the legislator not only to obey the principles sheltered under the mantle of the Federal Constitution, but also to meet the values imbued within the society, so that his activities shall be guided by means of consideration of priorities. The Principle of Praticability in this study is taken as the touchstone in the debate on the validity of the applicability of the withholding tax. Praticability, raised at a principle level, is considered before other constitutional principles, specially the ability to pay, the prohibition of confiscation, the minimum existence and legal certainty, Focusing on the material, temporal and quantitative aspects of the rulearray of the income tax, the present study aims to identify the legal regimes applicable to each of the situations where said tax is levied, in advance and isolated through the so called source concept, with the transfer of the tax liability to the source payer. The issue is examined before the perspective of the withholding tax, especially with regard to the individuals, where it seems to appear a larger field of challenges. This approach runs, firstly, the specific field of the income tax and, secondly, reveals the subjective aspect of such tax. In the first part, supported by the Federal Constitution and by the infraconstitutional law, seeks to identify the concept of income and the main aspects of its taxable event, with emphasis on the availability or realization of said income and the acquisition of an equity increase. The relevance of the temporal aspect operates when confronting with the rules of the withholding tax, as this determines that the payment must be realized in advance and isolated from other income. In the second part, the focus is driven to the tax liability, through the discussion on the classification of the possible indirect taxpayers, with emphasis to the figures of the Tax Substitution and the withholding agent and the relationship with the taxpayer, sometimes excluding his tax liability and sometime keeping his tax liability, in a supplementary manner. At the end, besides in proposing general rules applicable to each of the two legal regimes of the Withholding Tax, there is the examination of case studies which reveals characteristics from both regimes.
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Merlin, Giovanni Tondin. "Essays on heterogeneous agent models with entrepreneurship." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/22066.
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This thesis is composed of three essays related to heterogeneous agent models with entrepreneurship. The first chapter adds aggregate uncertainty in a heterogeneous agent model with entrepreneurship and financial frictions, in order to evaluate the welfare effects of business cycles. The second chapter quantitatively assess the impact of The Brazilian Development Bank on the Brazilian economy, through subsidized credit supply. The third chapter uses a heterogeneous agent model to estimate effects of changes in the Brazilian tax composition on development and welfare.
Essa tese é composta por três ensaios cujo elemento em comum é a utilização de modelos de agentes heterogêneos com empreendedorismo. O primeiro capítulo adiciona incerteza agregada em um modelo de agentes heterogêneos com empreendedorismo e fricções financeiras, com o intuito de avaliar os efeitos de bem-estar dos ciclos de negócios. O segundo capítulo mensura os impactos do BNDES na economia Brasileira, através da oferta de crédito subsidiado. O terceiro capítulo utiliza um modelo de agentes heterogêneos para estimar os efeitos da composição tarifária no Brasil sobre o desenvolvimento e bem-estar.
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Янішевська, Катерина Дмитрівна, Екатерина Дмитриевна Янишевская, and Kateryna Dmytrivna Yanishevska. "Порівняльно-правова характеристика дефініції "податковий агент" в Україні та зарубіжних країнах." Thesis, Сумський державний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/41625.
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Конституцією України визначено, що кожен громадянин України зобов'язаний сплачувати податки і збори від одержаного доходу в порядку і розмірах, встановлених законом, а податкові зобов’язання громадян носять особистий характер [1]. Відповідно до чинного податкового законодавства України, сплата (перерахування) податку здійснюється не тільки самостійно платником податку, а й іншими суб’єктами податкових правовідносин. Одним із таких суб’єктів виступає податковий агент.
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Paolini, Dimitri, Pasquale Pistone, Giuseppe Pulina, and Martin Zagler. "Tax Treaties and the Allocation of Taxing Rights with Developing Countries." WU Vienna University of Economics and Business, Universität Wien, 2012. http://epub.wu.ac.at/3768/1/2012_08_Paolini_Pistone_Pulina_Zagler_SSRN.pdf.
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Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system.Series: WU International Taxation Research Paper Series
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Янішевська, Катерина Дмитрівна, Екатерина Дмитриевна Янишевская, and Kateryna Dmytrivna Yanishevska. "Податковий агент як суб'єкт податкових правовідносин." Thesis, Видавництво СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/16611.
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Akan, Aysun. "Press Discourse In Turkey As An Agent Of Discrimination Towards The Non-muslims: A Critical Analysis Of The Press Coverage Of The 1934 Thrace Events, 1942 Wealth Tax And 6/7 September 1955 Riots." Phd thesis, METU, 2009. http://etd.lib.metu.edu.tr/upload/12611115/index.pdf.
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The purpose of the study is to focus on the press discourse in the representation of the non-Muslims in the news reports, editorials and columns based on the case studies of the 1934 Thrace Events, 1942 Wealth Tax and 6/7 September 1955 Riots. The aim is to
critically analyse the ideological representation of the non-Muslims in the Turkish press through critical linguistics and discourse analysis.
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Brožová, Kristýna. "Zdanění příjmů agentní stálé provozovny." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192017.
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The thesis deals with finding definition characters of agents as permanent establishments (dependent agents) available from publicly accessible sources, including its negative definition in comparison with the concept of an independent agent. The second part of the thesis analyses all possible and suggested ways of tax base creation, i.e. application of substitute methods of profit assessment and tax base enumeration from accounting profit or difference between revenues and expenses. Further this part of the thesis focuses on the issue of appropriateness of the Proposal for a Council Directive COM(2011) 0121 of 16 March 2011 on a Common Consolidated Corporate Tax Base (CCCTB) for dependent agent's purpose. Used methods include analogy, analysis, synthesis, deduction and comparison.
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Hamid, Suhaila Abdul. "Tax compliance behaviour of tax agents: a comparative study of Malaysia and New Zealand." Thesis, University of Canterbury. ACIS, 2014. http://hdl.handle.net/10092/9426.
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Tax agents have important roles in tax systems as both advocates for their clients and intermediaries for the tax authorities. The roles of tax agents are becoming more challenging with the changes in the tax landscape, such as with the implementation of the self-assessment systems (SAS) which transfers more responsibility to taxpayers to comply with their tax obligations and who in turn, rely on tax agents to comply with the tax laws. This study examined some selected factors in understanding the tax agents’ tax compliance behaviour by extending the Theory of Planned Behaviour, by including two additional factors namely, ethical sensitivity and culture.
Conducted in the tax jurisdictions of Malaysia and New Zealand, this study is comparative in nature. To understand the tax compliance behaviour of tax agents in this study, a mixed-method approach, combining surveys and semi-structured telephone interviews, was used. In Malaysia, the survey data were collected using a mail survey from a sample of tax agents in public practice whose names were listed on the website of the Malaysian Inland Revenue Board. Online surveys were used to collect responses from a sample of members of the New Zealand Institute of Chartered Accountants (NZICA) whose names were listed as public practitioners on NZICA’s website. Descriptive statistics and Partial Least Squares (PLS), a structural equation modeling (SEM) technique, were used to describe and analyze the quantitative data. Transcribing, coding, finding the relevant themes and member checking were used to analyze the qualitative data of the study.
Basically, the results indicate some similarities and some differences between tax agents’ compliance behaviour in Malaysia and New Zealand. Consistent with findings from prior studies, the results suggest that attitude towards intention to comply with the tax law was the most influential factor in explaining tax agents’ compliance behaviour to tax law in Malaysia and New Zealand in both scenarios of overstating tax expenses and understating income examined in the study. This was followed by ethical sensitivity, which was measured using Rest’s (1986) Multidimensional Ethics Scale (MES), as the second influential factor in tax agents’ compliance behaviour to tax law. Mixed findings were recorded for culture which was measured using Hofstede’s (1980) National Cultural Dimensions and perceived behavioural control. No support, however, was found for subjective norms in the study.
The findings from the survey were elaborated further in the interviews. The interviews with seventeen tax agents in Malaysia and fourteen tax agents from New Zealand provide some interesting findings. While the results of the survey indicate that attitude was found to be the most important factor in tax agents’ tax compliance behaviour, the interview findings clarified how tax agents understand attitude. For instance, attitude was interpreted as not only complying with the professional code of ethics, but also, fear towards being penalized, audited and interestingly, fear towards obtaining a bad reputation among the public and peers.
Overall, the findings suggest that noneconomic factors, such as attitudes and ethical sensitivity, can explain the tax compliance behaviour of tax agents in the study. Some economic factors identified for example, amount of risk involved, the trade-off between costs and benefits, and the probability of being penalized, from the interviews could also potentially explain the tax compliance behaviour of the tax agents in Malaysia and New Zealand who participated in the study.
The findings contribute to the theoretical and practical aspects of understanding the tax compliance behaviour of tax agents in two different countries. In a response to the calls for more cross-cultural research, this study reveals some similarities and differences in the tax compliance behaviour of tax agents in Malaysia and New Zealand which may be helpful in improving our understanding of the ethical decision making of tax agents. The findings from the study also provide some insights into the ethical behaviour of tax agents in Malaysia and New Zealand which may be useful for professional bodies and regulators.
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Stehno, Pavel. "Zdanění příjmů stálých provozoven - problémové okruhy." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4117.
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Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic.
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Boyer, Amanda Merrill. "Potential Tau Directed Imaging Agents." Wright State University / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=wright1453210267.
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Allblom, Viktor. "Evaluating Agent Strategies for the TAC Supply Chain Management Competition." Thesis, Blekinge Tekniska Högskola, Avdelningen för för interaktion och systemdesign, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-6133.
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The TAC Supply Chain Management game was designed to capture many of the challenges involved in dynamic supply chain practices. To evaluate the game I created four different agents, which operate according to simple but very different strategies. In addition, an advanced agent was created to see if the game was advanced enough not to be dominated by simple strategies. While the game is advanced enough to resist simple strategies, it is so simplified that it will never help solve any real world problems unless it is expanded to include more factors/problems of supply chain management.TAC Supply Chain Management spelet var designat för att fånga så många av utmaningarna inom dynamiska supply chains som möjligt. För att utvärdera spelet skapade jag fyra olika agenter, som har enkla beteenden men väldigt olika strategier. Utöver detta skapade jag också en avancerad agent för att se om spelet var avancerat nog att inte domineras av enkelspåriga strategier. Medans spelet är avancerat nog att stå emot enklare strategier, är det så förenklat att det aldrig kommer vara till någon hjälp för att lösa problem i den riktiga världen om det inte är utökat till att inkludera fler faktorer/problem inom supply chain management.
contact me at: pt00val@student.bth.se or viktor@allblom.info
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Almeida, Mariana Arita Soares de. "Regime jurídico da fiscalização tributária: estudo sobre as normas de fiscalização da obrigação tributária e dos deveres instrumentais." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6650.
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Previous issue date: 2014-11-17Coordenação de Aperfeiçoamento de Pessoal de Nível Superior
The central axis of this dissertation is studying the surveillance activity about tax obligations and instrumental duties performed by the Executive. Under a critical and reflective review, it´s going to be analyzed the moment which begins with a broad and comprehensive inspection, possibly originating a specific procedure that culminates with application of norms that assert the tax legal fact, or invalidate or endorse the activity held by the particular, branched from norms sorted as primary precedent or derived punitive or non-punitive. Through the analysis of rules and principles that should guide the surveillance activity, we are going to accomplish a detailed study of each criterion that informs the structural standard of the investigative competence of tax agents
Essa dissertação tem como eixo central de estudo a fiscalização das obrigações tributárias e dos deveres instrumentais realizada pela Administração. Sob um viés crítico-reflexivo, serão analisadas questões atinentes ao momento que se inicia com uma investigação ampla e abrangente, eventualmente desdobrada num específico procedimento que culmina com a positivação de normas que afirmam o fato jurídico tributário, ou infirmam ou confirmam a atividade do particular, emanadasde normas primárias precedentes ou derivadas punitivas ounão punitivas. Mediante a análise das regras e princípios que devem nortear a atividade fiscalizatória, busca-se o estudo pormenorizado de cada critério informador da norma estrutural de competência que outorga poderes investigativos aos agentes fiscais
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Greulich, Anna Katharina. "Reexamining the Role of Heterogeneous Agents in Stock Markets, Labor Markets, and Tax Policy." Doctoral thesis, Universitat Pompeu Fabra, 2007. http://hdl.handle.net/10803/7363.
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This thesis comprises three chapters which share an emphasis on the importance of agent heterogeneity in different areas of macroeconomics. The first chapter shows that the introduction of heterogeneous risk aversion into a consumption based asset pricing model with Epstein-Zin preferences allows to replicate several features of stock markets such as the counter-cyclical variation in the equity premium and its predictability from the price dividend ratio. The second chapter complements a Mortensen-Pissarides matching model with individual savings for precautionary reasons in order to analyze the welfare effects of reforming unemployment insurance. Our fully dynamic analysis reveals significant transition costs that static comparisons miss. The third chapter is concerned with optimal capital and labor taxation when agents differ in their wage-wealth ratio. We find that if all agents are to benefit from a reform (vis-à-vis the status quo) capital taxes are abolished only after a long period.Esta tesis se compone de tres capítulos que enfatizan en la importancia de la heterogeneidad de agentes económicos en distintas áreas de la macroeconomía. El primer capítulo demuestra que la introducción de heterogeneidad en la aversión al riesgo en un modelo de consumption based asset pricing con utilidad de tipo Epstein-Zin permite reproducir algunas regularidades empíricas de los mercados financieros como por ejemplo la variación anticíclica de la prima de riesgo y su previsibilidad a través del cociente precio-dividendos. El segundo capítulo introduce en un modelo de matching tipo Mortensen-Pissarides ahorros precaucionarios con el objetivo de analizar los efectos sobre el bienestar de reformas del seguro de desempleo. Nuestro análisis dinámico revela costes significativos de transición no presentes en comparaciones estáticas. El tercer capítulo investiga la imposición óptima de capital y trabajo cuando los agentes son heterogéneos con respecto a su cociente sueldo-patrimonio. Encontramos que, para que todos los agentes se beneficien de la reforma (respecto al status quo), el impuesto del capital debería eliminarse sólo después de un periodo largo.
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Hales, David. "Tag based co-operation in artificial societies." Thesis, University of Essex, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.340588.
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Янішевська, Катерина Дмитрівна, Екатерина Дмитриевна Янишевская, and Kateryna Dmytrivna Yanishevska. "Правовий статус податкового агента як суб’єкта фінансового права." Thesis, Сумський державний університет, 2017. http://essuir.sumdu.edu.ua/handle/123456789/64935.
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Дисертаційна робота присвячена визначенню сутності та особливостей правового статусу податкового агента як суб’єкта фінансового права України, а також напрямків його удосконалення. Особлива увага приділена історико-правовому аналізу розвитку та становлення інституту податкового агента в Україні й відповідно визначенню місця податкового агента серед суб’єктів фінансового права на сьогодні. З’ясовуються принципи діяльності податкового агента, визначаються сутність, структура, особливості фінансово-правового статусу податкового агента України. Основний акцент зроблено на проблемі розмежування прав та обов’язків платника податків і податкового агента, юридичній відповідальності податкового агента. Виокремлюються види та форми взаємодії між податковим агентом та органами Державної фіскальної служби України. Визначаються напрямки вдосконалення правового статусу податкового агента в Україні, зокрема аналізується зарубіжний досвід визначення правового статусу податкових агентів та можливості його використання в Україні.Диссертационная робота посвящена определению сущности и особенностей правового статуса налогового агента как субъекта финансового права Украины, а также основным направлениям его усовершенствования. Особенное внимание уделено историко-правовому анализу развития и становления института налогового агента в Украине, и соответственно определению места налогового агента среди субъектов финансового права на сегодня. Выделено три периода становления института налогового агента Украины, а также отмечено, что налоговый агент, которому присущи все признаки субъекта финансового, является самостоятельным в тех правоотношениях, субъектом которых он является. Определены принципы деятельности налогового агента, понятие, структура, а также особенности финансово-правового статуса налогового агента в Украине. Среди элементов структуры финансово-правового статуса налогового агента выделены: права и обязанности; законный интерес; принципы и гарантии деятельности налогового агента; юридическая ответственность. Главный акцент сделано на проблеме разграничения прав и обязанностей налогоплательщика и налогового агента. Сделан вывод об отличии прав и обязанностей налогового агента, и налогоплательщика, что подтверждается положениями Налогового кодекса Украины. Аргументировано что налоговый агент может быть субъектом финансовой, административной и уголовной ответственности. Установлено, что особенностью административной и уголовный ответственности налогового агента юридического лица является ответственность его должностных лиц, которые допустили правонарушение, несмотря на то что законодательством Украины предусмотрена возможность ответственности юридического лица в целом. Выделены виды взаимодействия между налоговым агентом и органом Государственной фискальной службы Украины. Сделано вывод что каждому виду такого взаимодействия присущи конкретные формы их реализации. Рассмотрены особенности медиации как перспективного способа решения возникшего между налоговым агентом и органом Государственной фискальной службы Украины спора на добровольной основе без привлечения третьей независимой стороны, например суда, а также возможность ее существования в законодательстве Украины. Анализируется опыт определения правового статуса налогового агента в зарубежных странах. Сделано вывод, что наиболее детально правовой статус налогового агента законодательством таких стран как Белоруссия, Казахстан, Российская Федерация, Азербайджан. Рассматривается возможность использования такого опыта в Украине. В связи с этим предлагается внести ряд конкретных изменений в Налоговый кодекс Украины с целью усовершенствования статуса налогового агента в Украине как субъекта финансового права.
The thesis is devoted to the essence and peculiarities of the legal status of the tax agent as a subject of financial law of Ukraine, as well as directions for its improvement. Particular attention is paid to the historical and legal analysis of the development and formation of the tax agent’s institution in Ukraine, and accordingly, to determine the place of the tax agent among the subjects of financial law for today. The principles of activity of the tax agent are clarified, the essence, structure, features of the financial and legal status of the tax agent are determined. The main emphasis is on the problem of determination of the rights and obligations of the taxpayer and tax agent, legal liability of the tax agent. The types and forms of interaction between the tax agent and the body of the State fiscal service of Ukraine are distinguished. The directions of improvement of the legal status of a tax agent in Ukraine are determined, in particular, the foreign experience of determining the legal status of tax agents and use of its in Ukraine are analyzed.
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Kingetsu, Hiroaki. "Multi-agent Traffic Simulation using Characteristic Behavior Model." Doctoral thesis, Kyoto University, 2021. http://hdl.handle.net/2433/263781.
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Янішевська, Катерина Дмитрівна, Екатерина Дмитриевна Янишевская, and Kateryna Dmytrivna Yanishevska. "Порівняльний аналіз обов'язків податкових агентів України та Австрії." Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/46768.
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Будь-яка держава зацікавлена в тому, щоб отримувати податки своєчасно і в
повному обсязі. З тим, що податки треба платити, добропорядні громадяни і компанії
цілком згодні, але на практиці далеко не всі поспішають перерахувати до бюджету
частину своїх доходів. Саме тому виник інститут податкових агентів, які є законними
посередниками між платниками податків та фіскальними органами з питань
справляння та перерахування податків. Податкові агенти, як проміжна ланка в зв'язці
платники податків - держава, володіють певними правами, повноваженнями і
відповідальністю. Механізм їх дій регламентований нормами податкового
законодавства.
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Courvoisier, Céline Charlotte. "Contrôle du taux intracellulaire de méthional : nouveaux agents anticancéreux." Lyon 1, 2002. http://www.theses.fr/2002LYO10040.
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Dans le cadre d'une étude sur la dépendance en méthionine des cellules transformrées, il est apparu que le 3-(méthylthio)-propionaldéhyde (méthional) est un puissant inducteur d'apoptose des cellules transformées et des cellules normales. Nous pensons qu'un des métabolites endogènes responsable de l'apoptose induite par le méthional est le malonyl semi-aldéhyde coenzyme A dont nous savons qu'il est produit dans la mitochondrie à partir du 3-(méthylthio)-propionyle-CoA. Nos travaux portent sur la préparation de nouveaux inducteurs d'apoptose destinés à la cancérothérapie et donc le mécanisme d'action est lié à l'augmentation intracellulaire du 3-(méthylthio)-propionyl-CoA sélectivement dans les cellules cancéreuses. Pour y parvenir, nous avons exploré deux voies. Elles consistent d'une part à inhiber l'aldéhyde déshydrogénase (ALDH) responsable de l'oxydation du méthional endogène à l'aide d'aminothiolester-[alpha]-acétyléniques, d'autre part à transférer une unité 3-(méthylthio)-propionyle exogène sur le coenzyme A par l'intermédiaire de thiolesters de l'acide lipoique, son transporteur naturel. Une quinzaine d'inhibiteurs potentiels d'ALDH, ont été préparés puis testés sur des métastases cérébrales de cancer de prostate humain DU145. La plupart des activités (IC50) obtenues sont comprises entre 1 et 10 [mu]M. Le développement de cette classe de molécules est envisagé. Quand aux thiolesters de l'acide lipoique, il apparaît qu'une fonction ester de choline hydrosoluble et une unité acyle déshydrogénée (3-(méthylthio)-propènoyle) optimisent l'activité de la molécule. Le bis thiolester (isomère E/E) correspondant présente une inhibition de croissance de 45 [mu]M sur les cellules DU145, activité qui reste néanmoins trop faible pour envisager son développement
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Mohamed, Mirza Bin. "Import tax compliance : a study of customs agents in Malaysia utilising the theory of planned behaviour." Thesis, University of Nottingham, 2016. http://eprints.nottingham.ac.uk/33450/.
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Unlike tax accountants and advisors within direct tax, Customs law in many countries requires importers to employ licensed Customs agents. This study extends the tax literature by examining the role of Customs agents in import tax compliance. In Malaysia, as an example of a country where Customs are responsible for about one-third (MYR30 billion on average between 2005 to 2014) of total government revenue collections, the function of Customs agents is to: assist importers in meeting their import tax liabilities; prepare and submit all necessary import documentation to Customs; as well as collect and pay all revenue to the Customs administration. Customs agents are bound by the Customs Act 1967 and are required to pass a public exam before becoming formally qualified and licensed Customs agents. Exploratory interviews with senior Customs officers at The Royal Malaysian Customs Department (RMCD) suggest that a significant amount of tax revenue is lost because Customs agents do not pay the full amount of import duty and tax due. Most interviewed officers felt that tougher penalties and sanctions are required to improve compliance and root-out fraud; though some indicated that other measures may need to be developed in order to improve compliance practice. Drawing on the tax compliance literature within the direct tax domain, the Theory of Planned Behaviour (TPB) has been identified as one of the most robust social cognitive theories to explain compliance decision making. A key output from this research is a compliance behaviour model (based on the theory of planned behaviour) that depicts various economic and non-economic variables to predict compliance behaviour. Building on the model, a large scale survey of Customs agents across Malaysia was conducted. Overall, the response rate was 42% (n=650), representing 12.8% of the total Customs agents population located at Malaysia’s primary ports of entry. The results indicate that psychological, sociological, structural / institutional factors, which consist of attitude, ethical beliefs, social norms, law, enforcement, complexity of procedure and quality of tax assessment service, are significant in explaining Customs agents’ behavioural intention to comply with import tax law. However, they also suggest inconsistencies in the relationship between behavioural intention and behaviour, and the need to incorporate other factors and moderating variables. In particular, the findings identified the influence of two referent groups (subjective norms): (i) the importers who influenced Customs agents’ import tax compliance directly through instructions, as well as indirectly by sharing their ethical beliefs; and (ii) other Customs agents (their peers) who influence Customs agents’ ethical beliefs. Overall this study highlights the importance of incorporating behavioural elements and facilitating elements (such as better quality of tax assessment service and less complex procedures) together with economic variables to achieve an optimum compliance level. The findings indicate that simply applying sanctions to improve Customs agents’ compliance, as is Royal Malaysian Customs current enforcement strategy does not optimise revenue yield. Appropriate reforms that go beyond sanctions and enforcement are recommended. It also identifies another essential but largely neglected strategy for improving compliance which is to work on improving the ethics of Customs agents, possibly by offering access to trade facilitation measures, or through coercion (e.g. public naming and shaming) and sanctions (e.g. withholding access to trade facilitation measures). Finally, this study also demonstrates the wide applicability of the TPB, including its application in tax compliance research and specifically in the context of import tax. The method (exploratory sequential mixed method) used in this study could also be used to replicate further studies to generate a more holistic compliance behaviour model.
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Civelek, Ülkan Fuat. "An Agent-Based Approach for Automating the Process of Charging Plug-in Electric Vehicles." Thesis, Blekinge Tekniska Högskola, Sektionen för datavetenskap och kommunikation, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-5771.
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The study of Power TAC is a Multi-Agent competitive simulation test-bed, providing opportunity to simulate research and developments of electronic agents which can manage the tasks of the consumers and energy resources in a virtual energy infrastructure. According to the Power TAC scenario, Plug-in Electrical Vehicles are a special type of consumers that interact with this infrastructure and sometimes with the producers through aggregators. The aim of this study is modeling an intelligent Plug-in Electric vehicle agent for Power TAC that acts as an intermediary between Power TAC grid and vehicle owners. The proposed agent acts autonomously and is capable of making decisions about its energy needs by learning the driving behaviors and other preferences of these vehicle owners in a specified time interval. These agents will be able to make decisions about buying energy from the grid when the charging process is necessary or sell their energy back to the grid when the conditions of the electricity market are sufficiently attractive. The objective of this study is to model a Multi-Agent system for automating the process of charging the plug-in Vehicle Agents in Power TAC scenario by determining the necessary agents and the simulation environment where the agents constructed and simulated. Аs results of this study, different strategies are defined by considering the preferences of the vehicle owners and the conditions of the vehicle; thereby the agents autonomously bid behalf of their user in order to automate the process of charging.
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Amicarelli, Elvira. "Stratégies de gestion des réseaux électriques intelligents à fort taux de production renouvelable distribuée." Thesis, Université Grenoble Alpes (ComUE), 2017. http://www.theses.fr/2017GREAT056/document.
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En 2007 avec la directive sur les énergies renouvelables, l’Union Européen s’est engagée à développer une économie à faible intensité de carbone. Cette directive amène à réduire les émissions de gaz à effet de serre en augmentant entre autres la partie d’énergie produite par des sources renouvelables. Le processus d’insertion massive d’énergies renouvelables dans le mix électrique européen, est d’ores et déjà un fait acquis et ses effets sont tangibles. Cependant, à côté de ses effets environnementaux bénéfiques, l’intégration à large échelle du renouvelable ne va pas sans causer des interrogations techniques et réglementaires. Par conséquent, de nouvelles stratégies de gestion du système électrique doivent être pensées et actées pour garantir un fonctionnement fiable et économiquement acceptable. Les micro réseaux sont à cet effet, un réceptacle intégrateur avec suffisamment de flexibilité pour accueillir un système de gestion capable de répondre aux exigences ci-dessus. Les travaux de cette thèse sont centrés sur la conception, le développement et l’implémentation de différentes stratégies de gestion des micro réseaux. Les algorithmes développés visent, soit à faciliter l’intégration du renouvelable à large échelle, soit à garantir un fonctionnement efficace et économique du système électrique. Une nouvelle architecture de réseau de distribution composé de micro réseaux clustérisés a été premièrement proposée. Chaque micro réseau est composé de systèmes de production à base ou non de renouvelable, des systèmes de stockage et de charges. Une stratégie de gestion énergétique optimale a été ensuite définie et développée. Cette stratégie permet de gérer la planification à court-terme et le contrôle en temps-réel des micro réseaux via un usage adéquat des sources et ce, tout en réduisant le coût du micro réseau. Un système multi-agents et l’optimisation linéaire mixte en nombres entiers ont été utilisés pour le développement et l’implémentation de cette stratégie intelligente distribuée. D’un point de vue extérieur, chaque micro réseau est vu comme une entité cohérente capable de supporter le fonctionnement du réseau principal en utilisant un ensemble de ses sources flexibles. Ainsi, que la seconde partie de cette thèse exploitera les clusters des micro réseaux et leurs propriétés pour gérer au mieux le réseau de distribution hôte. La conceptualisation technico-économique de différents mécanismes de gestion des réseaux de distribution a été abordée. Le développement d’une architecture de gestion hiérarchisée en plusieurs niveaux d’intelligence a permis de réduire la complexité du système et faciliter l’implémentation d’un réseau flexible, extensible et à fort taux de pénétration de renouvelables. Cette gestion distribuée a été possible grâce à une connaissance locale des modèles et des comportements des différentes systèmes connectés, et à un usage local des informations. Les travaux théoriques ont été ensuite testés sur une plateforme expérimentale conséquente et les résultats finaux ont corroboré les attentes de la théorieIn 2007 with the renewable energy directive, the European Union established the development of a low-carbon economy. This directive aims to decrease greenhouse gas emissions by increasing the energy produced by renewable energy. Already today, the massive diffusion of renewable systems is tangible in the European electricity mix. However, in spite of their potential benefits, their large-scale integration leads to new technical and regulatory questions. Consequently, new management strategies need to be developed and applied in order to ensure a reliable and economical operation of the system. Microgrids are considered to be one of the most effective and flexible solutions able to meet these new needs.The main goals of this thesis are the conceptualization, development and implementation of different management strategies for microgrids. The algorithms developed aim to facilitate the massive integration of renewables and at the same time lead to an effective and economic operation of the systems. A new architecture of distribution grids based on cluster of microgrids was proposed. Each microgrid is composed of a number of renewable-based and conventional generation systems, storage systems and consumption. An optimal and distributed energy management strategy was then defined and developed. This strategy allows to manage the short-term energy management and real-time control of microgrids by using the connected sources in a smart and cost-efficient way. A multi-agent system and the mixed integer linear optimization technique were used for the implementation of this strategy.From a global point of view, each microgrid is seen as a coherent entity, which can support network operation by using its flexible and aggregated sources. Hence, the second part of this thesis aims to understand how distribution grids can exploit these cluster of microgrids and their properties. Different mechanisms for the active management of distribution grids are conceptualized from the technical and economical point of view. A new strategy based on hierarchical management of different smart levels allow to reduce the complexity of the system and to implement a more flexible and extensible system, thanks to a more local use of model knowledge and users behaviour. On the end, the theoretical work were tested on an experimental test-bed in order to show the effectiveness of the proposed theories
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Tordjman, Hélène. "Dynamiques spéculatives, hétérogénéité des agents et apprentissage : le cas des taux de change." Aix-Marseille 2, 1994. http://www.theses.fr/1994AIX24018.
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Les dynamiques cambiaires apparemment erratiques observées ces vingt dernières années semblent remettre en cause la vision classique de marchés financiers efficients et rationnels. Dans ce travail, on tente de montrer que l'incapacité des modèles standards à rendre compte des dynamiques financières, et particulièrement des dynamiques cambiaires, provient de l'hypothèse générale d'agents économiques rationnels et quasiment homogènes. Puis on ébauche les bases d'une approche alternative de la spéculation, reconnaissant l'hétérogénéité des individus et la rationalité imparfaite qui les caractérise. Un modèle de "marché des changes artificiel" est développé, dont les résultats de simulation recouvrent plusieurs des faits stylisés observés sur les marchés des changesExchange rate dynamics since the collapse of bretton-woods have experienced wild swings and a high volatility, thus questionning the adequacy of the classical vision of efficient markets. In this work, we try to show that the failure of standard models of exchange rate determination and rational speculation to capture observed stylized facts is due to the general hypothesis of homogeneous and rational economic agents. An alternative approach to speculation is tentatively developed, grounded on heterogeneity of individuals and their imperfect rationality. We build a simulation model of an "artificial foreign exchange market", which the first results show, is able to recover some of the major stylized facts abserved on foreign exchange markets
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LANTERI, ANDREA. "Saggi in Macroeconomia, Eterogeneità e Mercati Finanziari." Doctoral thesis, Università Cattolica del Sacro Cuore, 2013. http://hdl.handle.net/10280/1970.
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Questa tesi contiene tre saggi di teoria macroeconomica. Il primo capitolo presenta una rassegna dei modelli monetari con agenti eterogenei e include una valutazione dei costi dell’inflazione in termini di welfare per agenti con reddito e ricchezza eterogenei. Il secondo capitolo studia le interazioni tra due canali di trasmissione della politica monetaria che emergono in presenza di eterogeneità: il canale del debito nominale e il canale della tassa da inflazione. Il terzo capitolo studia le relazioni tra le aspettative di crescita del reddito e gli episodi di default su debito sovrano. Questo saggio mostra come introducendo un meccanismo di apprendimento del processo stocastico che determina la sostenibilità del debito sia possibile generare una significativa volatilità del debito e riprodurre una frequenza di default empiricamente plausibile.This thesis presents three essays in macroeconomic theory. The first chapter surveys monetary models with heterogeneous agents and contains an evaluation of heterogeneous welfare costs of inflation when agents have different income and wealth levels. The second chapter studies the interactions between two transmission channels of monetary policy that arise because of heterogeneity: the nominal debt channel and the inflation-tax net worth channel. The third chapter studies the relations between expectations of future output growth of a small open economy and sovereign defaults. This essay shows that learning of the stochastic process that drives debt sustainability induces significant debt volatility and an empirically plausible default frequency.
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Kinstedt, Christine Morgan. "The Development of PET Imaging Agents for Neurodegenerative Disorders." Wright State University / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=wright1590834972520388.
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Jensen, Jordan Royce. "Development of Tau-Selective Imaging Agents for Improved Diagnosis of Alzheimer’s Disease and Other Tauopathies." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1306441097.
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Salamacha, Eduardo. "A responsabilidade civil do agente público por danos causados ao contribuinte." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/6438.
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Previous issue date: 2014-05-19The present work s objective is to find legal basis to sustain the possibility of civil responsibilization of the public servant for damages caused to the taxpayer. First, we establish some constitutional (notion of system and constitutional principles related to the subject of this paper) and infraconstitutional premises (origin, definition of civil responsibility and its species, studying deeply some essential points necessary to understand properly the subject of this work). After this, we explain specific matters of the civil responsibility of the public administration and some cases that are very close to the subject of this work (considering that judicial decisions in this area are extremely scarce in Brazilian jurisprudence), commenting them based mainly in the constitutional premises proposed, so that, in the end, we conclude that it is possible to apply the general civil responsibility rules to any public servants that cause damage to the taxpayers, based on the constitutional and legal principles and norms presented throughout this work
O presente trabalho tem como objetivo buscar fundamentos jurídicos para sustentarse a possibilidade de responsabilização civil direta do agente público por danos causados ao contribuinte. Primeiramente, são estabelecidas as premissas constitucionais (noção de sistema e princípios constitucionais relacionados ao tema) e infraconstitucionais (origem, conceito de responsabilidade civil e suas espécies, aprofundando-se em determinados pontos essenciais ao entendimento do tema). Após isso, são explicadas as questões específicas da responsabilidade civil da administração pública e alguns casos práticos que tangem o objeto deste trabalho (já que as decisões sobre o tema em si são extremamente escassas na jurisprudência pátria), comentando-se com base principalmente nas premissas constitucionais propostas, para, ao final, concluir-se pela possibilidade de aplicação das normas gerais de responsabilidade civil ao agente público pelos danos que ele causar ao contribuinte, com base nos princípios e normas constitucionais e infraconstitucionais apresentados ao longo do trabalho
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Vosooghi, Reza. "Shared autonomous vehicle service design, modeling, and simulation." Thesis, Université Paris-Saclay (ComUE), 2019. http://www.theses.fr/2019SACLC071.
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Les Robot-Taxis constituent la prochaine évolution majeure de la mobilité urbaine. Cette technologie intéresse certains constructeurs automobiles qui envisagent de jouer le rôle des entreprises de transport. Ceci leur permet de développer un modèle d'affaire basé sur des revenues par kilomètre et par trajet. Un service basé sur des véhicules autonomes a l’avantage de pouvoir fusionner des systèmes de service de taxis classiques à la demande et de voitures en libre-service. Ainsi ce service de transport unifié offre une forme de mobilité partagée plus accessible, dynamique et intelligente. Le succès et la compétitivité des futurs services de Robot-Taxis dépendent de leurs modèles opérationnels, qui sont intrinsèquement liés à la configuration du service et aux spécifications de la flotte. En utilisant une approche complète de modélisation du service Robot-Taxi dans un système multimodal en valorisant la demande dynamique et la variation de préférences des voyageurs, cette thèse viseà évaluer les performances de diverses flottes de Robot-Taxi et leurs configurations opérationnelles. Pour cela, d’abord, différentes approches de la modélisation de la demande de déplacement de Robot-Taxi ainsi que des techniques de simulation sont passées en revue et analysées. Ensuite, les données et processus requis, en particulier la génération de la population synthétique et l’allocation de la chaîne d’activités, sont investigués. Conformément aux objectives de cette thèse, un cadre général de modélisation et de simulation de services Robot-Taxi est proposé. Ensuite, l'impact de préférences des usagers sur la conception du service Robot-Taxi, et en particulier, sur le dimensionnement de la flotte est exploré. Des analyses approfondies des performances du service, considérant la taille de flotte, la capacité du véhicule, le partage de parcours et le repositionnement, le coût du service sont ensuite réalisées. Enfin, en considérant une flotte de véhicules autonomes électriques, l'impact des infrastructures de recharge sur l'efficacité du service sont explorésShared autonomous vehicles, synthetic population, multi-agent simulation, service designAbstract: Shared autonomous vehicles (SAVs) are the next major evolution in urban mobility. This technology has attracted much interest of car manufacturers aiming at playing a role as transportation network companies (TNCs) and carsharing agencies in order to gain benefits per kilometer and per ride. An SAV service can merge cabs, carsharing, and ridesharing systems into a single transportation mode, and allow a more accessible, dynamic, and intelligent form of shared mobility. However, the success and competitiveness of future SAV services depend on their operational models, which are linked intrinsically to the service configuration and fleet specification. On the other hand, any changes in operational models of SAVs result in different demands for such a service in a real-world transportation network. Hence, considering the dynamic interaction of service and demand represents a key-factor for successfully designing SAVs in a real-life context. Using a comprehensive framework of SAV simulation in a multimodal dynamic-demandsystem with integrated SAV user taste variation, this thesis evaluates the performance of various non-electric and electric SAV fleets and their operational configuration, and to design the service. In this context, first, different approaches to SAV travel demand modeling and simulation techniques are reviewed and analyzed. Next, the required data and process, particularly synthetic population generation and activity chain allocation, are investigated. In line with the purpose of this thesis, an overall framework of comprehensive SAV modeling and simulation is then proposed. Later, the impact of user taste variation on SAV service design and particularly fleet size is explored. Insights gained through a comprehensive investigation of SAV service performance considering fleet size, vehicle capacity, ridesharing and rebalancing, and service cost along with proposed key performance indicators are then provided. Finally, assuming a fleet of electric SAVs, the impacts of charging infrastructure on service efficiency are explored
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Hutin, Mathilde. "Criblage de la diversité d'Oryza spp. pour l'identification de nouvelles sources de résistances dépendantes des effecteurs TAL à X. oryzae pv. oryzae, agent de la bactériose vasculaire du riz." Thesis, Montpellier, 2015. http://www.theses.fr/2015MONTS164.
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Xanthomonas oryzae pv. oryzae (Xoo) est l’agent causal de la bactériose vasculaire du riz (BLB), une maladie dévastatrice dans de nombreux pays rizicoles. Chez cette bactérie, les effecteurs de type TAL (Transcription Activator-Like) jouent un rôle majeur dans le pouvoir pathogène. En effet ces effecteurs qui sont secrétés à l’intérieur des cellules eucaryotes hôtes par le système de sécrétion de type III de Xanthomonas agissent comme de véritables facteurs de transcription capables de manipuler le transcriptome de l’hôte via l’induction de gènes spécifiques. L’interaction entre les TALs et le promoteur hôte ciblé est régi selon un code, tel que la région centrale des répétitions des TALs s’associe spécifiquement à sa séquence cible à raison d’une répétition pour un nucléotide. Un TAL peut agir comme une protéine de virulence via l’induction de gènes dits de sensibilité (S) dont l’activation est nécessaire au développement de la maladie, et comme protéine d’avirulence via l’induction d’un gène dit exécuteur (E), dont l’activation promeut les réponses de défense de la plante. L’objectif de cette thèse était d’identifier et de caractériser de nouvelles sources de résistance dépendants des effecteurs de type TAL pour contrôler la BLB. Chez le riz, les gènes de sensibilité à Xoo les mieux caractérisés sont ceux du clade III de la famille SWEET des transporteurs de sucres. L’un d’entre eux, OsSWEET14, est particulièrement important puisqu’il est ciblé par 4 effecteurs TALs différents et issus de souches de Xoo appartenant à des lignées génétiques distinctes et d’origines géographiques différentes. Partant du constat de la convergence pour l’induction de ce gène S majeur, un crible moléculaire du promoteur de OsSWEET14 a été réalisé dans le but d’identifier du polymorphisme pouvant affecter la liaison TAL-ADN et en conséquence entrainer une perte de sensibilité. Ces travaux ont permis l’identification du gène xa41(t) qui confère une forme de résistance récessive et à large spectre contre Xoo. Dans une seconde partie, le criblage phénotypique d’une centaine de variétés de riz résistantes à la souche africaine de Xoo MAI1 a permis d’identifier cinq TALs agissant comme des protéines d’avirulence. C’est le cas des effecteurs Tal2 et Tal9 qui provoquent spécifiquement une réaction de résistance sur la variété de riz IR64 dont le génome a été séquencé. Des analyses de type RNAseq ont été réalisées et ont permis d’identifier une dizaine de gènes exécuteurs E candidats expliquant potentiellement la résistance de IR64 à la souche de Xoo MAI1. Finalement, une troisième stratégie a été menée dans le cadre d’un projet collaboratif, visant à démontrer que PiCO39 conférant la résistance du riz au champignon pathogène Magnaporthe oryzae pouvait aussi contrôler les bactérioses vasculaire et à stries foliaires. Pour ce faire, des TAL artificiels (dTALE) ont été dessinés pour induire spécifiquement l’expression de la construction de M. oryzae AVR1-CO39 dans des riz transgéniques résistant (PiCO39) et sensible (pico39). Nos données montrent que l’induction de AVR1-CO39 par Xoo ou Xoc conduit de manière PiCO39-dépendante à une réduction spectaculaire des symptômes. Ceci démontre que les réactions de défense induites par un gène de résistance à M. oryzae sont également fonctionnelles contre X. oryzae, ouvrant de nouvelles perspectives originales quant aux stratégies de contrôle des bactérioses dues à XanthomonasBacterial blight caused by Xanthomonas oryzae pv. oryzae (Xoo) is the most destructive bacterial disease of rice. Xoo pathogenicity critically depends on the TAL (Transcription Activator-Like) effectors. TALs are type three effectors secreted through a type three secretion system into the eukaryotic cell where they act as transcription factors able to manipulate the host transcriptome via the induction of specific genes. DNA-binding specificity involves a unique central repeated region in the TAL effector whereby each repeat directly binds to one single nucleotide. TALs can act as major virulence effector thtough the induction of so-called susceptibility (S) genes that are essential for disease development, or act as avirulence effector by inducing so-called executor (E) resistance genes that promote host defense responses. The goal of this PhD project was to identify and characterize novel TAL-dependent resistance sources to control BLB. In rice, the best characterized S genes are those of the clade III of the sugar transporters SWEET family. The most important is OsSWEET14 as this gene is targeted at unrelated DNA boxes by four TAL effectors, which belong to strains of different lineages and geographic origins. The evolutionary convergence for the induction of SWEET14 reflects its crucial role as major determinant of rice susceptibility to Xoo. A molecular screening of the OsSWEET14 promoter was performed using the natural diversity of wild African rice in order to identify polymorphism that could affect the TAL/DNA binding and thus lead to loss of susceptibility. This work allowed the identification of xa41(t) that confers broad spectrum recessive resistance to Xoo. In a second part of my PhD project, a phenotypic screen for resistance against the Xoo African strain MAI1 of a hundred of rice accessions enabled to identify five TALs. Among them, Tal2 and Tal9 were shown to trigger resistance on the rice variety IR64 the genome of which is fully sequenced. RNAseq analysis identified a small set of resistance E gene candidates underlying potentially IR64 resistance against Xoo strain MAI1. Finally, as a third strategy we aimed within a collaborative project to investigate if PiCO39 that confers resistance of rice towards Magnaporthe oryzae could also control BLB and BLS (Bacterial leaf streak). To that end, Artificial TAL effectors (dTALe) were designed to induce specifically the M. oryzae AVR1-CO39 construct in resistant (PiCO39) and susceptible (piCO39) transgenic backgrounds. We show that the induction of AVR1-CO39 by Xoo or Xoc drastically impairs bacterial colonization in a PiCO39-dependent manner, highlighting the potential of exploiting rice blast or other resistance genes as novel strategies to control rice pathogenic Xanthomonas bacteria
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Guise-Honoré, Stéphanie. "Implication de la protéine Tau dans l'apoptose induite par les agents anticancéreux sur une lignée humaine de neuroblastome." Aix-Marseille 2, 2000. http://theses.univ-amu.fr.lama.univ-amu.fr/PHA_2000_1540.pdf.
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Bordignon, Massimo. "An investigation in the theory of voluntary provision of public goods and income tax evasion under the hypothesis of ethical behaviour on the part of economic agents." Thesis, University of Warwick, 1989. http://wrap.warwick.ac.uk/3951/.
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In this work we discuss a number of issues in the theory of voluntary provision of public goods and income tax evasion under the assumption that individuals are ruled by a notion of Kantian morality. Our justification for imposing such an assumption is that models incorporating the traditional assumption of rational egoism are unable to explain the many real world examples of successful private provision of public goods, of which compliance to tax rules can be taken as an example. In the first part of this work, after having reviewed the literature on private provision of public goods and justified our alternative approach, we introduce and formalize the notion of Kantian behaviour. We investigate efficiency of private provision of public goods under Kantian behaviour and we also compare Kantian provision with alternative models of public goods supply. Precise conditions on the structure of individual preferences which would ensure efficiency of private provision of a public good under Kantian, behaviour are derived. It is also shown that while Kantian supply of a public good is in general, still characterized by, underprovision it tends to be more efficient than public good provision under a democratic system as represented by the Median voter. theorem. Finally, using the notion of Lindahl equilibrium, a different way of assessing under/over provision of a public good under Kantian behaviour is derived. In the second part of this work, building upon the analysis on Kantian behaviour developed in the previous sections, we address the phenomenon of income tax evasion as an example of voluntary (non) provision of a public good. We present a model where the amount of tax that a taxpayer wishes to evade is determined on the basis of his perception of the fairness of his fiscal treatment, with respect to both governmental supply of public goods and the perceived behaviour of the other taxpayers. The coercive powers of the state, as well as the taxpayer's attitude toward risk, determine only the extent, to which this desired level of tax evasion is reached in practice. It is shown that this approach is able to produce implications for the relationship between the characteristics of public expenditure, the tax rates and tax evasion which are more consistent with both intuition, and empirical evidence than the results of the conventional model of income tax evasion. Furthermore, it also allows one to address other important questions such as the effect of government X-inefficiency on tax evasion.
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Almeida, Vanda. "Income inequality and the stabilising role of the tax and transfer system in times of crisis." Thesis, Paris, EHESS, 2019. http://www.theses.fr/2019EHES0194.
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Les crises globales entraînent souvent d'énormes perturbations économiques, qui peuvent durer de nombreuses années. Il est donc important de comprendre leurs conséquences et comment élaborer des politiques efficaces dans la réduction de leurs impacts. Il existe une littérature abondante sur les effets d’une crise au niveau agrégé et le rôle stabilisateur des politiques macroéconomiques. Toutefois, on a accordé beaucoup moins d'attention aux effets distributifs des crises et encore moins aux interactions entre ces effets et l'évolution de l’activité macroéconomique post crise. Si une aggravation des inégalités peut contribuer à une reprise faible de l'activité, alors le système d’impôts et prestations sociales peut être un stabilisateur macroéconomique en sus de son rôle redistributif. Il est donc essentiel de comprendre comment le système peut influer tant sur les effets agrégés, que sur les inégalités en temps de crise. Cette thèse vise à apporter un éclairage neuf sur ces questions, en utilisant de multiples méthodologies et ensembles de données, au niveau micro et macro, dans une approche empirique et théorique.Le premier article fait une évaluation détaillée de l'évolution des inégalités de revenus et des effets redistributifs du système d’impôts et prestations sociales après la crise de 2007-08 aux États-Unis. Utilisant un large éventail d'indicateurs, il examine plusieurs sections de la distribution de revenus et analyse la contribution des différentes composantes du système d’impôts et prestations sociales. Le second article développe une nouvelle méthode pour modéliser la distribution de revenus disponibles et décomposer l’évolution de celle-ci dans le temps, utilisant une double approche microéconométrique et de microsimulation. Il l’applique à l'étude de l'évolution de la distribution de revenus au Portugal après la crise de 2007-08 en tenant compte des effets de la crise et des politiques de relance et de consolidation budgétaire. Le troisième article développe un modèle théorique DSGE à agents hétérogènes, avec une hétérogénéité à la fois ex-ante et ex-post des ménages et assurance chômage. Il présente les résultats d'une première expérience quantitative, étudiant les effets distributifs et agrégés d'une crise et le rôle de l'assurance chômage pour ces effets, sous plusieurs scénarios hypothétiques de crise.Plusieurs conclusions émergent des résultats obtenus dans cette thèse. Premièrement, les crises globales peuvent avoir des effets très hétérogènes et persistants sur la répartition de revenus, particulièrement pénalisants pour les ménages à faible revenu. Deuxièmement, le système d’impôts et prestations sociales peut jouer un rôle crucial dans l'évolution de la distribution de revenus à la suite d'une crise. Un système fort peut amortir une augmentation des inégalités induite par la crise, tandis qu'un système faible peut les aggraver. Troisièmement, non seulement la magnitude, mais aussi la conception du système affecte son rôle en temps de crise. En particulier, un instrument plus progressif aura un effet stabilisateur plus important qu'un instrument uniforme. Quatrièmement, les politiques de stabilisation des agrégats économiques en temps de crise peuvent avoir des effets importants sur la répartition de revenus. En particulier, la mise en œuvre de mesures de consolidation peut renforcer les pertes de revenus induites par la crise et augmenter l'hétérogénéité des effets d'une crise. Enfin, l'hétérogénéité des ménages et de l’assurance sociale jouent un rôle important dans la transmission d'une crise globale à l’activité économique. La contraction de la consommation agrégée suite à une crise sera plus accentuée dans un monde où les ménages sont hétérogènes à la fois ex ante et ex post que dans un monde où l'hétérogénéité est uniquement ex post. De plus, une crise impliquera une contraction de la consommation agrégée plus faible dans un monde avec assurance sociale que dans un monde sans assurance socialeAggregate crises often bring tremendous economic disruptions, which may persist for many years. Understanding their consequences and how to effectively design crisis-coping policies is therefore of capital importance. The aggregate effects of crises and the stabilising role of macroeconomic policies have been significantly studied in the literature. Much less attention, however, has been given to the distributional effects of crises and even less to the possible interactions between these effects and the post-crisis evolution of aggregate outcomes. If a crisis-led increase in inequality can feedback into an anemic recovery of economic activity, then the tax and transfer system may have a role in stabilising not only the income distribution but also the macroeconomy. Understanding how the system may affect both distributional and aggregate developments in a crisis aftermath is therefore key. This thesis aims at shedding new light on these issues, using multiple methodologies and datasets both at the micro and macro level, applying both an empirical and theoretical approach.The first paper provides a detailed assessment of the evolution of income inequality and the redistributive effects of the tax and transfer system following the 2007-2008 crisis, in the US. Using a wide range of indicators, it looks at several sections of the income distribution and analyses the contribution of different components of the tax and transfer system. The second paper develops a new method to model the household disposable income distribution and decompose changes in this distribution over time, integrating both a microeconometric and microsimulation approach. It applies the method to the study of changes in the income distribution in Portugal following the 2007-2008 crisis, accounting for the effects of the crisis and of the aftermath fiscal stimulus and consolidation policies. The third paper develops a theoretical heterogeneous agents DSGE model, with both ex-ante and ex-post household heterogeneity and unemployment insurance. It presents the results of a first quantitative experiment, studying the distributional and aggregate effects of a crisis and the role of unemployment insurance in shaping these effects, under several hypothetical crisis scenarios.Several conclusions can be drawn from the results obtained in this thesis. First, aggregate crises may have substantial heterogeneous effects across the income distribution, being particularly penalising for lower income groups, and these effects may be highly persistent. Second, the tax and transfer system can crucially shape distributional developments following a crisis. A strong tax and transfer system may fully cushion a crisis-led increase in inequality, while a weak one may deepen it. Beyond the effects of automatic stabilisers, discretionary policy choices may have substantial effects. Third, not only the size but also the design of the tax and transfer system matters for its role in times of crisis. In particular, a more progressive instrument will have a higher stabilising effect than a flat one, both at the distributional and aggregate level. Fourth, policies aimed at stabilising aggregate outcomes in times of crisis may have significant "collateral" effects on the income distribution. In particular, the implementation of consolidation measures may reinforce income losses induced by the contractionary effects of the crisis and increase the heterogeneity of the effects of a crisis on households' incomes. Finally, household heterogeneity and social insurance matter for the transmission of an aggregate crisis to aggregate outcomes. A crisis will lead to a higher contraction of aggregate consumption in a world where there are both ex-ante and ex-post sources of household heterogeneity than in a world where there is only ex-post heterogeneity. Furthermore, a crisis will imply a smaller contraction of aggregate consumption in a world with social insurance than in a world without
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Johnson, David Richard Venables Barney J. "Use of in-stream water quality measurements and geospatial parameters to predict consumer surfactant toxic units in the upper Trinity River watershed, Texas." [Denton, Tex.] : University of North Texas, 2008. http://digital.library.unt.edu/permalink/meta-dc-6091.
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Guo, Jingwei. "Further Characterization of Pathogen Virulence and Genetic Mapping of New Virulence Genes in Pyrenophora tritici-repentis, the Causal Agent of Tan Spot of Wheat." Diss., North Dakota State University, 2020. https://hdl.handle.net/10365/31920.
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The ascomycete Pyrenophora tritici-repentis (Ptr) causes tan spot of wheat, a devastating foliar disease on both common wheat (Triticum aestivum L., 2n=6x=42, AABBDD) and durum (T. turgidum ssp. durum L., 2n=4x=28, AABB). Ptr is known to produce three necrotrophic effectors (NEs), namely Ptr ToxA, Ptr ToxB and Ptr ToxC, to cause disease by interacting with corresponding host sensitivity genes. However, many studies in the last twenty years have suggested that Ptr produces additional virulence factors. My Ph.D. research focused on further identification and genetic mapping of new virulence genes in Ptr. In Chapter 2, a bi-parental fungal population was developed from a cross between two genetically modified heterothallic fungal strains followed by genotyping, phenotyping and QTL mapping. Two QTLs were identified with one being major and the other being minor, which confer virulence of 86-124 toward a Ptr ToxA-insensitive wheat line. In addition, the multiple copy gene ToxB was mapped to two genetically independent loci with one having five copies and the other having a single copy. In Chapter 3, I further characterized virulence of some Ptr isolates obtained from Chapter 2 that do not produce any known NEs. These isolates should be classified as race 4 but were found to still cause disease on many common wheat and durum cultivars. Using a common wheat host population, I identified several QTLs associated with the reaction to these isolates, which are different from three known host sensitivity gene loci. In Chapter 4, several natural race 4 isolates collected in North Dakota were shown to cause no or little disease on common wheat genotypes but cause disease on durum and other tetraploid wheat. Using a segregating population, I identified several new QTL associated with disease caused by these race 4 isolates, suggesting the presence of new virulence factors in these isolates. My Ph.D. research greatly advanced the understanding of the genetics of host-pathogen interaction in wheat tan spot and provided important information to wheat breeding programs aiming to improve tan spot resistance.
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Marini, Diana Beatriz. "The molecular characterization of the virus and virus-like agents present in Ta Tao 5 germplasm of Prunus persica." Connect to this title online, 2007. http://etd.lib.clemson.edu/documents/1202498856/.
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Ghadiri-Asli, Néda. "Prix et comportements en Iran : analyse des causes et des conséquences des comportements inflationnistes des agents économiques en Iran." Paris 1, 2002. http://www.theses.fr/2002PA010048.
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L'examen de la situation anormale de l'économie iranienne au cours de ces 30 dernières années nous conduit à tenter de démontrer que son déséquilibre monétaire résultait de la conjonction de multiples actions et interactions des agents économiques. Les hypothèses de base de la théorie Monétariste pour la situation instable de l'Iran ne sont pas applicables en Iran et l'instabilité du pays rend le comportement inflationniste des agents progressivement institutionnalisé. Les causes " psycho-socio-politico-juridico-économiques " de l'inflation iranienne ont fait qu'à la suite de la hausse du Dollar et la tendance spéculative des agents économiques, la hausse des prix a pris un caractère chronique. Les politiques économiques n'ont pas pu donner les résultats escomptés, mais au contraire provoqué une pénurie de marchandises, une perte supplémentaire de devises, ainsi qu'une généralisation de la pauvreté et de la corruption. Nous tentons donc de dégager une situation passant par l'instauration de conditions susceptibles de renforcer l'infrastructure afin de redonner confiance aux agents économiques grâce à une série de réformes.
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Chang, Yun-Ching, and 張芸菁. "The Comparison between Business Agents in Taiwan Income Tax Act and Agent Permanent Establishment in Tax Treaty." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/62433497543038752266.
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碩士國立臺灣大學
會計學研究所
102
The purpose of this thesis is to clarify the difference between “business agent” in Taiwan Income Tax Act and “Agent Permanent Establishment” in Tax Treaty. In reviewing the definition of both terms, it’s easy to get confused of how these two which have similar definition should be applied on foreign companies. In addition to reviewing related journals and papers, this thesis analyzes an actual tax treaty application case that has been approved by Taiwan Tax Authority as a supplement. We concluded that whether the foreign company can apply for tax treaty for income tax exemption only depends on the existence of agent PE. If the foreign company has an agent PE in Taiwan, Taiwan tax authority will have the right to tax the income generated from agent PE. The existence of business agent doesn''t affect whether the income can be tax or not. The existence of business agent only affects how foreign company will be taxed and how the income tax will be calculated when foreign company has Taiwan sourced income and that income can’t be exempted from tax treaty.
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CHEN, YUEH HUNG, and 陳岳鴻. "A Study on Litigation Performance Difference of Tax Litigation Agent." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/94172697420404022005.
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碩士東海大學
會計學系
98
A Study on Litigation Performance Difference of Tax Litigation Agent Abstract Advisor: Dr. Lin, Hsiu Feng Graduate Student Name: Chen, Yueh Hung Graduate Student No.: G97430023 This paper examines the differences in litigation performance between attorneys and accountants in Taiwan who hold tax litigation qualifications. In contrast to using a single performance indicator to assess litigation efficiency or litigation effect, in this study we adopted the concept of negative exponential function combined with litigation efficiency and litigation effect to develop the litigation performance indicators. These performance indicators will then be integrated to assess the differences in litigation performance of tax litigation agent. In this paper, we used a dataset of income, business, estate, and gift tax lawsuits from the supreme administrative court and high administrative court during the period of 2006 t0 2008. Empirical evidence indicated that the dataset was free from the self-selection effect as an endogenous switching model was used. Furthermore, this paper provided peer exploratory study on the process of agent selection decision-making among taxpayers. Empirical evidence suggests that the litigation performance of accountants exceeds those of attorneys in all three tax lawsuits. Among the tax lawsuits between accountants and attorneys, accountants has the best litigation performance in the area of business tax lawsuit while attorneys are weakest in that area. Furthermore, relative empirical results show the high-low amount of lawsuit has significant differences between attorneys and accountants that could clarify the discrepancy between the supreme administrative court and high administrative court. The supreme administrative court emphasize trail on law rather than trial on matters of fact, so accountants could not exert effect on professional skill at the supreme administrative court, but the income tax act is more complex and is related to the GAAP, therefore, accountants have better litigation performance of income tax lawsuit than attorneys at the supreme administrative court. Finally, peer exploratory study indicates that taxpayers select attorneys within tax lawsuits of business and estate and gift over accountants. There are no significant differences between the selection of accountants over attorneys for income tax lawsuit. Keywords: Tax litigation, Litigation efficiency, Litigation effect, Certified Public Accountant, Attorneys, Endogenous switching model.
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Yon-Yang, Chang, and 張永煬. "The Optimal Contract under Asymmetric Information - A Case of Principal – Agent Problem of Professional Tax Agent." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/82291510377864952313.
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博士中華大學
科技管理研究所
94
Abstract 1970s was the foundation laying time for information and uncertainty economics. Until 2001 three Nobelists of Economics prizes George A. Akerlof, A. Micheal Spence and Joseph E. Stiglitz advanced the extensive and precise verify analysis on existing asymmetric information in market and established an indelible contribution by applying economic theory to the real life. The study is for establishing the optimal contract of information asymmetry under three frameworks Principal-Agent Theory, Information Economics and Game Theory. The Intention of this study is to find out a reasonable incentive compatible contract for the principal-agent problem. Taiwanese small and medium size enterprises hiring tax agents were used as an example to verify the validity of the research. The conclusions are as the following : 1. The principal designs incentive compatible contract has certain state interdependence. When brσ²＜1, the principal ought to provide the incentive contract of high risk, high earnings share proportion and low salary. When brσ²＞1, he ought to provide the contract of low risk, low earnings share proportion and high salary. 2. The principal designs incentive compatible contract, the optimal incentive degree is reduced when the agents’ benefit share proportion is increasing. But if the principal released the contribution in the process, agents are difficult to guarantee gaining the best result. 3. The advantages of the surveillance mechanism and the positive action of the principal are not allowed to neglect in designing the incentive contract, and promoting the efficiency.
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HAN, HSUAN-YI, and 韓瑄益. "AN EMPIRICAL STUDY OF THE TAX COLLECTION IN TAIWAN－AT THE POINT OF TAX AGENT AND THEIR CLIENTS." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/17817768740516670940.
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碩士國立臺北大學
會計學系
91
97% of the enterprises in Taiwan are small and medium size. Thus, they prefer tax agent to do their tax return for a cost concern. But the government has not set a competent management system on the tax agents yet. Although the Business Accounting Acts has authorized tax agents’ qualification in practice in modification in 1995, the related supplementary rule, “ Tax Agent Rules”, has not been legislated yet, still being discussed as a draft in the Legislation Yuan. Therefore, their quality is not uniform. This study aims at comparison of tax agent and enterprises to understand the performance of tax agent through questionnaire and want to brings up viewpoint of legislation of tax declaration agents, including make a comparison on different“ Tax Agent Rules” version. The result shows：In the three surveys aimed specifically at service scopes, profit-generating priority and performance evaluation, both the tax agent group and the client group prioritize these three services: bookkeeping, tax reporting, and business registration. Both groups point out the necessity for the tax agents providing bookkeeping services to become more professionally credentialed in tax laws. The only issue that is viewed differently by the two groups is whether a tax agent providing taxation reporting services should subject to qualification screening examination. Both groups are quite concerted in most of the other major aspects. Therefore we look forward to seeing the authorities to legislate as soon as possible；confirming the legislative source and completing the system establishment to bring the system of agent taxation into play. In this way, the taxation job would be raised their service qualities and efficacy; at the same time, to enhance the willing of taxpayers and to set up a bridge (connection) between the authorities and taxpayers through mutual communication, there, it could achieve the target of increasing tax revenue of the government as well as relieve the levying-cost burden.
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Liao, Pei-ling, and 廖佩玲. "The Appliance of Multiple Principal-Agent in Tax Auditing of Government Department." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/63020337648641824437.
Full textAbstract:
碩士朝陽科技大學
會計所
100
During recent years, the corporate fraud incidents seem to be endless and the management level would manipulate financial report for the sake of its own interest, entailing with plenty of enterprise frauds as well. This research intends to explore that the government institution acts in the role of external auditor that is free of charge and prevents the enterprises from disclosing false financial information to achieve tax evasion. In addition, whether government institution has the incentive to prod the government related personnel to proceed to their oversight over the enterprise so as to prevent enterprise from engaging to various tax evasions would also be explored. This research realizes the fact when the cost for fraud prevention is too high government has no incentive to exercise their oversight. Hence government would lower their fraud prevention costs by ridding off the information asymmetries which can be conducive to the prevention from enterprise tax evasion in addition to rendering the proprietor to disclosing truthful financial reports. This research acquires the following findings: 1. Different risk preferences for the principal would lead to different outcomes. 2. Strategies committed by the agent would determine the salary compensation for the agent. 3. When the cost of efforts from the agent equates to the level of efforts, then the agent would choose the minimum efforts available and the principal is not compelled to tax evasion and there is no need for the government to deter the tax evasion as well. 4. When the agent’s salary compensation is the average value of the level and the cost of efforts, then the agent would choose the high level of efforts and the principal would adopt the tax evasion approach so as to acquire high profitability; at the moment, the government should proceed to effective tax evasion supervision so as to prevent from any wrongdoings to achieve the tax equity.
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SHIH, HUANG PING, and 黃評仕. "A Study on the Certified Public Bookkeepers Act and Tax Agent System." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/05160219331553290208.
Full textAbstract:
碩士樹德科技大學
金融保險研究所
94
ABSTRACT The Certified Public Bookkeepers Act, a long controversy in Taiwan among bookkeeping practitioners, certified public accountants and the ministry of finance, is promulgated and enforced by president order on June 2 2004. It is an epochal reform to the system of the professional bookkeeping and the tax agent. That deserves our high affirmation for its positive meaning to the whole society. The Professional and Technical Senior Examination for the Certified Public Bookkeepers is also held on December 17 and 18,2005, for the first time in Taiwan. In this article, a further comparative analysis will be used on various versions of the Certified Public Bookkeepers Act, which are the drafts of the Act at the plan stage. Additionally, a horizontal analysis and a vertical analysis will also be performed on the Certified Public Bookkeepers Act and Taiwan’s tax agent system. The horizontal one presents a comparison among Taiwan, Taiwan’s neighborhood and those major countries in the world. And the Vertical one is an exploration along the time axis, from the appearance of tax agents and bookkeeping practitioners to the process of striving for the legal protection of job rights. Those arguments around the Act are: the designation of law and agent, the authorities, the practice, the requirement and acquirement of qualification, the possibility to acquire qualification without examination, the subjects and manner of the examination, the acquirement of qualification for the practice before the Act is enforced. The study believe that, the prescription of the Certified Public Bookkeepers Act does not mean a tax agent system has been established in Taiwan, but rather to say, the Act creates a new kind of specialists for tax agent practice and settles down a part of dispute by legitimating those tax and accounting practitioners who have been existent for a long time. However, since Taiwan’s tax agent system is still unfounded, it is necessary to refer the systems from other countries and legislate another law for tax agent. Besides, Those professionals whose jobs are concerned with tax agent practice must be taken into account and included in the new law through the function of the Examination Yuan. People who have specific qualification or people who have the certificate of public accountant, public bookkeeper, lawyer, bookkeeper and tax broker may be exempt from part or all of the subjects of examination to get the tax agent certificate, and then, to build a tax agent system in Taiwan.
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CHEN, LO WEN, and 羅文傑. "The Research of Tax Agent System and Law of Accountant in R.O.C." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/53232745894213013954.
Full textAbstract:
碩士國立臺北大學
會計學系
94
The small and medium-sized enterprises are the main stream in our economic activities. The small-sized companies always have the agent to help them to do the accountant and tax affairs for save the accountant processing cost. Now we call the tax agent or the agent of keeping account to declaring goods. The law for tax agent system which relates to the system of the accountant of the declaring goods is discussed around 30 and 40 years, the legislative yuan finally passed the law of accountant on May 14,2004 after disputing between accountants and tax affairs and keeping accounts entrepreneur for many times. The law for accountant impacts much to the tax affairs and keeping accounts. It also give a big impact to the accounts and small and medium-sized enterprises. It influences much to the system of the agent of the declaring goods. The market for theaccountant business will be restructured. Therefore, we need to study by then. I have collected many documents to introduce the different systems of agent of declaring goods in foreign countries. I also have analyzed the different versions for the accountant law which were made by the legislative yuan. I made many interviews with the administrators of Ministry of Economic Affairs and Ministry of Finance andthe accountants of the accounting firm. They gave me much valuable information.Then I could finish the questionnaire. The questionnaires are answered by accountants and tax agent and small and medium-sized enterprises. The investigation result carried on the native statistics and independent t sample examination and variance analysis and card side examination and mumber of times assignment by SPSS statistic software. We could get the difference from the analysis and to know the reasons. The result shows there is different approval degree on the issue for keeping accounts to declare goods business and the system of agent of declaring goods and accountants by different identities. It will be not influenced much by the sex and education and age and number of staff and work period of service.There are 9 advices from the result to the administrations and tax affairs and keeping accounts. I hope this study can be useful to the relatives business and legislative yuan. Key words: Tax Agent System Law of Accountant
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Tseng, Wei-Lin, and 曾薇琳. "Effects of Passage of Tax Agent Act on Proprietorship Audit Firms in Taiwan." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/33312901674833981795.
Full textAbstract:
碩士國立雲林科技大學
會計系
104
This study examines the association between operating performance and overlapped businesses of Taiwanese proprietorship audit firms during the pre-Tax Agent Act and post-Tax Agent Act periods. Empirical data sources from the 1992 to 2012 Survey Report of Public Accounting Firms in Taiwan, published by Financial Supervisory Commission. Main empirical results are as follows. For the operating performance of proprietorship audit firms, net income per proprietor, net income per employee, and employee product are inferior in the post-Tax Agent Act period. For the overlapped businesses of proprietorship audit firms, total volume of the overlapped businesses in the post-Tax Agent Act period is worse than that of in the pre-Tax Agent Act period. However, both the total revenues and unit price in the post-Tax Agent Act period are better that in the post-Tax Agent Act period.
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HUANG, WEI-CHIH, and 黃維志. "A Study of Expanded Paper Review System on Profit-seeking Enterprise Income Tax- The Case of Tax Agent in Hualien County." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/tu466y.
Full textAbstract:
碩士大漢技術學院
流通與行銷管理研究所
106
For profit-seeking enterprise income tax, the expansion of the paper review application system will simplify the collection operations, make services more convenient to taxpayers, and cover for the shortage of manpower in tax offices. The main purpose of this study is to explore how to apply the expanded paper review application system to tax agents with different demographic backgrounds in Hualien and to examine the differences and correlations among them. We used questionnaires designed specifically for this purpose, carrying out pretest analysis through expert validity to explore the following four factors that affect the effectiveness of policy marketing: 1) policy awareness, 2) user evaluation, 3) diffusion effect and 4) policy communication. The questionnaires were collected from randomly selected tax agents in Hualien. A total of 155 questionnaires were distributed and returned; the effective recovery rate was 100%. SPSS statistical software was used to perform descriptive statistics, Single factor analysis of variance, Scheffe's post-mortem analysis, Pearson's correlation, regression analysis and chi-square analysis. This study has the following findings: 1) Marketing promotion factors such as policy awareness, user evaluation, diffusion effect and policy communication showed no direct relationship with gender. 2) The tax agent generally agreed with the expansion of the application system. However, tax agents’ difference in the number of years of work affected the degree of recognition of the application of the extended paper review system, the application of professional tax return agents, and the promotion of timeliness. 3) Different levels of education affected taxpayers' use of an extended paper review system to declare and recognize the fairness of the reporting system. 4) The difference in age will affect the taxpayer's recognition of the reporting system should be entrusted with the professional tax agent's declaration and the tax authority's increase in the rate of increase in the number of written audit filings. Among them, tax return agents aged over 56 but below the age of 35 should apply. People more agree that the reporting system should be entrusted to professional tax agents to declare, so the tax authorities should strengthen marketing promotion for people under the age of 35, and continue to publicize and communicate with accounting practitioners over the age of 56 to enhance their professionalism. With respect to the relative advantages of declaration aging, satisfaction, etc., we can obtain the most rapid and better diffusion effect. 5) The different types of qualifications will also affect the taxpayer's implementation of the reporting system and improve the quality of other cases and the fairness of the declaration system. 6) According to correlation analysis, if the use of evaluations is done well, the policy awareness and diffusion effect of the system will also improve. The key variable of the marketing promotion of the reporting system is on the user evaluation. 7) In the regression analysis, the regression equation constructed in this study is diffusion effect = 2.736 +0.409x user evaluation. That is, if the user evaluation is known, you can predict the diffusion effect, the coefficient of determination R-squared value is 0.566. 8) Tax agents generally agreed that the implementation of an expanded paper review system can reduce the burden on accountants, achieving a win-win situation with the tax authorities. The system reduces the pressure on employees and thus reduce the turnover rate of employees, lower the costs, and reduce the pressure on personnel that are involved in auditing and certification. It is obvious that the expanded paper review system does have its importance, and the tax authorities should uphold the spirit of loving, serving the people, and continuing to promote the profit-making business to expand the paper review system. 9) As far as the fairness of the paper review system is concerned, the tax authorities should strengthen policy communication and marketing, take into account the adjustment of annual business cultures to appropriately expand the turnover standards that is applicable for review, limit its application of high-profit and high-risk industries, and increase the audit rate of cases, to avoid non-legal enterprises to evade taxation by this paper review system.
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Wang, Wen-yi, and 王雯儀. "Effects of Tax Agent System on the Revenue of Public Accounting Firms in Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/69995034625155058095.
Full textAbstract:
碩士雲林科技大學
會計系研究所
96
Small and medium enterprises account for 97% of the total enterprises in Taiwan. A few decades ago, accounting and tax affairs of these enterprises were offered by either Certified Public Accountant (CPA) or by unauthorized tax agent. Tax agent system was established in 2004, which delegated legal authority to tax agent to provide accounting and tax services. This change in regulation event in the public accounting profession impacts CPA significantly. Accordingly, this paper purports to investigate the effects of tax agent system on the revenues of CPA firm by questionnaire. This paper focuses the effects on overlapped businesses provided by both CPA and tax agent. Overlapped businesses include tax operations, management consultation, corporate registration, and bookkeeping and accounting. This paper mailed the questionnaire provided in the Appendix to 930 CPA firms registered in Taipei and Kaosiung Institute of Certified Public Accountant. A total of 251 usable responses are received, which indicates a response rate of 27 percent. Of these usable responses, 80 CPA firms are referred to as large-sized firm, 81 CPA firms are referred to as medium-sized firm, and 90 CPA firms are referred to as small-sized firm. Main results indicate that revenues, volume, price, and customer maintenance rate of CPA firms are influenced adversely by the establishment of tax agent system especially for small-sized CPA firms.
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Kao, Hung-Wei, and 高宏瑋. "An Exploratory Study on Appling SOA Cloud Computing Services on the Tax Agent System of Accounting Firms." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/76003231132845655853.
Full textAbstract:
碩士中原大學
資訊管理研究所
100
The 21st century is an age of “On-Demand” service. By accessing the Internet, people can usually find immediate answers to satisfy their needs. As a result, customers are demanding higher service standards all the time. Traditional accounting firms, however, are still delivering tax agency system through package software, including single-processor versions, internet workstation versions and web-server versions. Therefore, it caused a huge of software、hardware and maintenance costs, consequently, it becomes inflexibility、non-scalability、inefficiency and a lack of user-friendly system. They are becoming increasingly incapable of keeping up with the fast pace of globalization. The development of internet technologies has expedited the maturity of the Service-Oriented Architecture （SOA） and led to the boom of the Cloud Computing Services. The SOA applications can be accessed to via online registration. The Cloud Computing Services, on the other hand, enable automatic dynamic resource allocation through the internet, based on the needs of the users. Complementing each other, the two service systems are integrated into the SOA Cloud Computing Services. Unlike the original system that was complicated and inflexible, the SOA Cloud Computing Services technology is highly versatile and flexible, featuring high value-added and low cost. The objective of this research is to study and prove the effectiveness of applying the SOA Cloud Computing Service Platform to the tax agency system of the accounting firms. The researcher adopts the Literary Review Method to form the theoretical basis of this paper, and the Industrial Analysis Method to analyze and consolidate the relevant information for the accounting industry in the local environment, thereby identifying the requirements of the accounting industry in Taiwan. In the prototyping process, the researcher has also adopted the above two methodologies and, additionally, interviewed the accounting firms to understand the strategic, management and operational details for designing the research. A series of analysis, design, construction, evaluation and revision have been made to satisfy the system requirements of the tax agency system provided by the accounting firms. Finally, through the SOA Cloud Computing Service Platform, a prototype system has successfully generated the Declaration of Sales and Business Tax by a Business Entity （401）. This process also explains the usage of different Cloud models, i.e., IaaS, PaaS, SaaS for the Public Cloud and the Private Cloud.
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CHU, LING-LING, and 朱玲玲. "Analysis and Discussion on the Operation Crisis of Accounting and Tax Return Agent Taking Kaohsiung as an Example." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/58cq5a.
Full textAbstract:
碩士實踐大學
企業管理學系碩士在職專班
105
Business organization in Taiwan. The number of small and medium-sized entrepreneurs accounted for 98% of the total number of households. Because of the small size and lack of capital, so the quality of accounting personnel is not demanding. There is a general lack of a sound accounting system. In recent years, due to changes in the socio-economic structure, tax affairs increasingly specialized, complex, so the cost of small and medium enterprises in the accounting department will be outside the tax department. But also because of the tax laws and regulations and often repair the law, not all the tax agents of the expertise of the same experience, so find the right agent to enjoy the services and benefits. At present, the agent who can accept the extra taxation agent is the accountant, the accountant, the account and the tax agent. Such as business owners to select the tax agent of the key factors focus on fees and services. In the standard range of services at the present stage of the agents are faced with three kinds of dilemmas, one is the same industry price competition, the second is the poor economy to reduce the source of customers, the third is the era of large data network era Many business due to government simplification and e And how the response should be made under this crisis? After a questionnaire survey shows that in the face of difficulties can be improved by improving the professional skills and external environment to expand the source. Such as improving the professional training of serving staff to enhance the value-added services for the future to invest in the workplace should be timely to raise the threshold and suggested that the Government to amend the scope of the system and the assessment of the scope of tax. Such as improving the professional training of serving staff to enhance the value-added services for the future to invest in the workplace should be timely to raise the threshold and suggested that the Government to amend the scope of the system and the assessment of the scope of tax.
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Smit, Simone. "The impact of CSARS v South African Custodial Services (Pty) Ltd. on the income tax position of construction contractors / Simone Smit." Thesis, 2015. http://hdl.handle.net/10394/15555.
Full textAbstract:
Infrastructure is one of the top priorities of the South African Government. Substantial
amounts will be invested by the Government in infrastructure between 2014 and 2016 as
good infrastructure plays a pivotal role in the growth of the South African economy.
Government does not have sufficient resources to meet its infrastructure goals and is
therefore dependent on the private construction sector to provide assistance. Discrepancies
were noted between the judgment laid down in CSARS v South African Custodial Services
(Pty) Ltd (SACS) and the interpretations from the relevant sections contained within the
Income Tax Act governing the normal tax treatment of construction contractors. The aim of
this study was to determine whether reliance could be placed on the judgement laid down in
CSARS v South African Custodial Services (Pty) Ltd in order to determine the nature and
deductibility of expenditure incurred by construction contractors in future. It is crucial that
tax legislation should be correctly interpreted and applied in determining the taxable income
of taxpayers as it is evident that tax consequences influence the behaviour of South African
taxpayers. A literature study of prior case law, sections of the Income Tax Act governing the
normal tax treatment of construction contractors as well as other relevant literature was
performed in order to determine the correct application of sections governing the normal tax
position of construction contractors. The negative tax consequences suffered by SACS as a
main contractor due to judgement laid down in CSARS v South African Custodial Services
(Pty) Ltd could influence the willingness of the private construction sector to provide
assistance to Government in future. Based on the literature study performed it was found
that the court's application of Section 22(2A) of the Income Tax Act was correct. It was
further found that the Court erroneously applied Section 11 (a), and as a result incorrectly
determined the normal tax position of SACS. In response to this it is recommended that no
reliance should be placed on the judgement laid down in CSARS v South African Custodial
Services (Pty) Ltd in respect of determining the nature and deductibility of fees paid to subcontractors
by construction contractors, as this could result in negative tax planning
consequences.MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2015