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Cuin, Henri Mathieu. "Development of tax analysis software." Thesis, McGill University, 2000. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=33325.
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The never-ending changes in the mineral industry environment require fast reactions on the part of governments in adapting their mining tax policies. The fiscal analysis software developed for this Master of Engineering and commissioned by the Quebec Ministry of Natural Resources provides the provincial authorities with a quick method of assessing the tax burden of a mining project located in Quebec. It also allows comparison of Quebec's tax burden with that of other Canadian mining provinces as well as the analysis of fiscal changes on a mine's profitability. The use of the software is illustrated by analyzing the effect of inflation and price cycles on the tax burden of a hypothetical mining project located in Quebec. The behavior of specific tax provisions with respect to these factors is emphasized.The report starts with a general review of mineral resource taxation and fiscal instruments available to governments. This is followed by the documentation of mineral taxation in Quebec, Ontario and British Columbia, three important Canadian mining provinces. The general design and programming of tax analysis software is then described and discussed. The thesis concludes with an analysis of two major economic factors that impact on the tax burden of a mining project, inflation and commodity price cycles.
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Rosen, Jacob (Jacob Benjamin). "Computer aided tax avoidance policy analysis." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98541.
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Thesis: S.M. in Technology and Policy, Massachusetts Institute of Technology, Engineering Systems Division, Technology and Policy Program, 2015.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Title as it appears in MIT Commencement Exercises program, June 5, 2015: Computer aided tax evasion policy analysis: partnership calculation. Includes bibliographical references (pages 81-83).
his thesis presents a three part methodology for analyzing the ow of taxable income in large partnership structures. The method forms the basis for prototypical software which would clarify many complicated basis adjustment issues associated with partnership taxation. Partnerships, the most common form of "flow-through" tax entities, have rapidly increased in size, complexity and economic relevance between 2005 to 2015, as well as resulting in an estimated $91 billion in underreported income. Many of these partnerships have upwards of one million direct and indirect partners, as well as 100 tiers of additional large partnerships. This surge in the number of partnerships, combined with the highly complicated nature of US partnership taxation law, requires novel techniques to evaluate the tax consequences of increasingly complex financial activity. A computational methodology is presented in this thesis for understanding and analyzing the allocation of taxable income in large partnership structures, with particular focus on characterizing abusive tax behavior. First, a formal notation is established to fully describe how taxable income is allocated in partnerships, forming the basis of a functioning partnership tax calculator. Next, a simulation is described that processes transaction sequences through partnership structures, as well as a method for assigning audit likelihood to potentially suspicious combinations of financial activity. Finally, a means by which to optimize a) transaction sequences that minimize both tax liability and audit likelihood and b) auditing procedures that characterize abusive tax behavior in a compact form is established. The proposed methodology offers taxpayers, auditors and policy-makers a computational approach to resolve uncertainty in partnership taxation, lower the cost of the auditing process through automation and provide a conceptual exploration of tax policy implications.
by Jacob Rosen.
S.M. in Technology and Policy
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Papapanagos, Harry. "On the analysis of tax reform : a microsimulation tax-benefit model for Greece." Thesis, University of Essex, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333725.
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Wee, Victor Eng Lye. "An analysis of tax reform in Malaysia." Thesis, University of Bristol, 1997. http://hdl.handle.net/1983/d653ed24-148f-44e6-8b88-6bc2fd0e71ae.
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Varša, Marcel. "Analysis of Value Added Tax in Slovakia." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-207003.
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The aim of this thesis is to analyze the collection of value added tax in Slovakia since its independence in 1993. The main idea is to compare the collection of VAT at the current moment with the selection in the past, because during last couple of years there has been a significant increase in this area. The origin of the increase can be found in changes in legislation as well as introduction of new action plan which should make VAT collection more effective and clear. I will start with an overview of the tax and continue with historical evolution of the tax in the country. In fist part I will present the changes and tools, which came up recently and may stand behind the improvement. In the other part I will compare the collection of the tax in the past and nowadays. I will also evaluate the domestic values with values of other EU countries and look closer on the level of harmonization of the tax in Slovakia and the rest of European Union.
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Christian, Philip C. "Sales Tax Enforcement: An Empirical Analysis of Compliance Enforcement Methodologies and Pathologies." FIU Digital Commons, 2010. http://digitalcommons.fiu.edu/etd/335.
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Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.
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Armelius, Hanna. "Distributional side effects of tax policies: an analysis of tax avoidance and congestion tolls /." Uppsala : Dept. of Economics [Nationalekonomiska institutionen], Uppsala universitet, 2004. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-4636.
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ZHANG, Feng. "An empirical analysis of book-tax reporting difference and tax noncompliance behavior in China." Digital Commons @ Lingnan University, 2005. https://commons.ln.edu.hk/acct_etd/13.
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The traditional accounting system in China was directly linked to the tax assessment. The close linkage between the two sets of reporting rules has substantially weakened, as China promulgated a series of accounting standards and regulations in the late 1990s. As a result, accounting for financial reporting purposes does not have to conform to accounting for tax reporting purposes. This divergence between the two measures of income will inevitably cause accounting book income to differ from taxable income. This is because the more the excess of book income over taxable income, the more the magnitude of tax audit adjustments. Mills (1998) suggests that book tax difference is an indicator of a firm’s tax noncompliance. This implies that additional tax-related costs may arise when accounting book income is higher than taxable income, and these costs may have an impact on the tradeoff between tax incentives and financial reporting incentives.
Based on data from the Chinese stock market, this study tests empirically whether book tax differences due to the tradeoff between tax and non-tax cost results in tax audit adjustments. I hypothesize that the magnitude of tax noncompliance increases as book tax differences increase, and this relationship is stronger after the departure of financial reporting from tax rules in China. The results provide evidence in support of the hypothesis. This study extends prior research and contributes to the understanding of tax and non-tax tradeoffs in a different context. The results have rich implications for corporate managers and policymakers in other developing countries experiencing a similar transition from a tax-based accounting system to a system that gives corporate managers considerable discretion over the choice of accounting methods. One implication is that although book tax delinking may improve the usefulness of financial reports, it could weaken the perceived equity of the tax system and increase corporate tax avoidance behavior. Therefore, when setting accounting standards, policy makers should not only look at the impact of information relevance on the capital market, but also consider the consequence of these standards on government revenue.
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Ghani, Zartashia. "A Cross Country Analysis of Tax Performance with Special Focus on Pakistan´s Tax Effort." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-23019.
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Leung, Lun-cheung. "An analysis of excise taxation policy in Hong Kong." [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13762151.
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Oliphant, Joel J. "Analysis of the positive tax law affecting First Nations in the context of Canadian tax policy." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ53118.pdf.
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Correia, Miguel G. "Taxation of corporate groups under a corporation income tax : an interdisciplinary and comparative tax law analysis." Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/2786/.
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Corporate groups are notoriously difficult to tax. At the moment it is not clear whether corporate groups should be approached as single taxable entities, or whether a separate tax existence should be attributed to corporate group members. The current ambiguity generates a substantial deadweight loss. This study determines what may be the best approach to tax corporate groups, once the perspectives of government and corporate groups are taken into account. The study adopts an interdisciplinary approach, whereby elements, such as market imperfections, the economic, legal and functional nature of corporate groups and the rules of related regulatory fields, are brought into the investigation. The study is based on the US federal corporate income tax system, although, for certain issues, the UK tax system is analyzed. The study adopts a closed economy perspective. The study shows that the design and operation of the corporate income tax system is subject to several constraints and distortions, and argues that to simply look at how far a certain policy is from optimality may be insufficient to determine whether an incremental improvement occurs. The study proposes a new approach to corporate income tax policy whereby the pursuit of incremental improvements requires the minimization of transaction costs and other sources of deadweight loss and the taking into account of the collateral effects of the corporate income tax system, including its interaction with market imperfections, the behavioural and operational nature of business entities, the frictions imposed by other regulatory fields and corporate governance. Following this policy approach, the study concludes that treating corporate groups as single taxable entities is the best approach to tax corporate groups and recommends a revision of certain technical aspects of the current US and UK legislation for taxation of corporate groups.
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Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.
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Palomba, Geremia. "An economic analysis of tax competition and corporate taxation." Thesis, University of Cambridge, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.620547.
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Carriedo, Lutzenkirchen A. A. "A policy analysis of the 2014 Mexican soda tax." Thesis, London School of Hygiene and Tropical Medicine (University of London), 2018. http://researchonline.lshtm.ac.uk/4648204/.
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Introduction: Mexico’s prevalence of adult overweight and obesity is 72.5%, and 34.4% for school children. Mexico has one of the highest consumption of sugar-sweetened beverages globally. In 2012, during the transition to a new President, a new obesity strategy was proposed and developed. As part of this policy, a soda tax was implemented in Mexico in January 2014. The aim of this thesis is to explore how the soda tax emerged as a policy issue in Mexico and how stakeholders influenced its development and implementation. Methods: Thirty-three semi-structured elite interviews were conducted with stakeholders involved in the obesity policy process. Interview data was triangulated with data collected through a documentary analysis, using a systematic search of a wide range of reports, policy and organisations documents generated before and during the soda tax design and implementation phases (January 2011 to December 2015). This resulted in the analysis of 145 documents. An iterative thematic qualitative analysis of both interviews and document data was conducted, guided by the policy network approach, framing theory and multiple steams theory. Results: Many contextual factors were found to have facilitated the soda tax policy development including: the new government needing to find additional sources of revenue; increased public and government awareness of the high sugar sweetened beverage (SSB) consumption in Mexico, and its relationship to obesity and diabetes trends: greater influence gained by national NGOs through use of the media and supported by international organizations, use of existing national networks and new collaborations within Mexico. Some key relationships and links influenced the agenda setting for important policy issues. This included how conflict of interests, accountability, and representations in the formal policy process were managed. This revealed power imbalances around the policy debates and shifts in the attitude, responsibilities and actions of major actors The Ministry of Health (MOH) and Ministry of Finance (MOF) were initially ambivalent and resisted development of a soda tax,not always being strong advocates as would have been expected. The formal policy design process followed a multi-stakeholder approach which actively involved the food and beverage industry (F&BI). They were able to influence policy actions to mitigate the soda tax impact on the F&BI, undermining some outcomes. Actions by other non-state actors (e.g. ) to influence public perception about benefits and constraints of the tax included: the use of marketing strategies, calls for action using the media, framing of arguments as “the right to health” and “the multi-causality of obesity” rhetoric and implementation of corporate social responsibility actions. The effectiveness of the soda tax was highly debated in public before and after implementation, resulting in public polarization. Until the soda tax emerged as a policy option, the influence of the F&BI on health policy had not been perceived as a conflict of interest or problematic and it continues to be ignored as such by some state policy actors. Conclusion: This thesis contributes to the debate on how power is exercised, framed and shifted throughout the health policy process. It discusses the contextual factors that facilitated the soda tax development in Mexico, including how framing of evidence about obesity as a policy problem and possible solutions influenced the agenda setting. It identifies the key organisations and networks that were instrumental in policy making. This research provides evidence about how the F&BI have wielded their influence in regulatory actions within the national strategy for obesity prevention, and specifically the soda tax in Mexico. It highlights how the soda tax also brought about new opportunities for some actors framed around the issue of provision of safe drinking water. The soda tax resulted in the empowerment of advocacy groups and networks nationally supported by international actors, which was counter-balanced by new public-private partnerships and corporate social responsibility actions. This thesis demonstrates that corporate interests continued to have an influence on Mexican health policy after the introduction of the soda tax.
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Belz, Thomas [Verfasser], and Ulrich [Akademischer Betreuer] Schreiber. "M&A, tax avoidance and group structures : a tax-based analysis / Thomas Belz. Betreuer: Ulrich Schreiber." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1073826120/34.
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Rath, Silke [Verfasser]. "Taxation and Income Distribution: Analysis of Income Tax and Value Added Tax : Evidence from Germany / Silke Rath." Aachen : Shaker, 2012. http://d-nb.info/1069045853/34.
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Smit, Jacobus Gideon. "Analysis of the interaction between the income tax and capital gains tax provisions applicable to share dealers." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85830.
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Thesis (MAccounting)--Stellenbosch University, 2013.ENGLISH ABSTRACT: The interaction between the income tax provisions contained in sections 9B, 9C, 11(a) and 22 of the Income Tax Act No. 58 of 1962 (the Act), and the capital gains tax (CGT) provisions of the Eighth Schedule of the Act, are complex and share dealers should approach the tax consequences of share dealing profits with caution. The objective of the assignment was to ensure that the share dealing profits of share dealers (who transact on revenue account) are taxed correctly, with specific reference to the interaction between the aforementioned provisions. This was achieved by considering tax cases, the interpretation notes of the South African Revenue Services (SARS) and commentary of tax writers. Examples of share disposals were incorporated to illustrate that consistency is required between the calculation of profits for income tax and CGT purposes. The guidelines laid down by case law to determine the revenue nature of share disposals were investigated. It was concluded that share dealing profits which are designedly sought for and worked for, either as part of a business operation or not, are of a revenue nature and taxable as such. The method of identification of shares sold as trading stock is important when calculating the income tax profit, since it is used in order to determine both which shares are sold as well as the cost of the shares sold. It was concluded that the method of identification applied in terms of generally accepted accounting practice (GAAP) is generally also acceptable from an income tax perspective. Section 9C of the Act provides a share dealer income tax relief when a ‘qualifying share’ is disposed of. Any amount received or accrued as a result of the disposal of a qualifying share is deemed to be of a capital nature, regardless of the revenue intention of the share dealer. Prior to 1 October 2007, section 9B of the Act provided similar relief to the disposal of an ‘affected share’. It was concluded that section 9C of the Act has a wider scope of application compared to section 9B of the Act. Because the proceeds received on the disposal of affected or qualifying shares are excluded from gross income, the acquisition costs previously incurred and deducted in respect of such shares must be included in taxable income. It was determined that the amount to be included in income is the actual cost of such shares and not the opening trading stock value determined in terms of GAAP and claimed in terms of section 22(2) of the Act. It was concluded that the first-in-first-out (FIFO) method of identification should be applied to determine which affected or qualifying shares have been disposed of. From a CGT perspective, it was illustrated that a share dealer loses the opportunity to choose which identification method to apply and is obliged to also apply the FIFO method in calculating the CGT base cost of the shares. It is concluded that the Eighth Schedule of the Act should be amended to clarify that the FIFO method should be applied for CGT purposes where sections 9B or 9C of the Act find application. Only then will the tax profits of a share dealer be in sync with his or her cash benefit.
AFRIKAANSE OPSOMMING: Die interaksie tussen die inkomstebelastingbepalings vervat in artikels 9B, 9C, 11(a) en 22 van die Inkomstebelastingwet No. 58 van 1962 (die Wet), en die kapitaalwinsbelastingbepalings (KWB bepalings) van die Agtste Bylae tot die Wet is kompleks en aandelehandelaars moet die belastinggevolge van aandelewinste met omsigtigheid benader. Die doelwit van die werkstuk was om te verseker dat die winste van aandelehandelaars (wat aandele verkoop op inkomsterekening) korrek belas word, met spesifieke verwysing na die interaksie tussen die voorgenoemde bepalings. Dit is bereik deur die oorweging van hofsake, uitlegnotas van die Suid-Afrikaanse Inkomstediens en kommentaar deur belastingskrywers. Voorbeelde van aandeleverkope is gebruik om te illustreer dat konsekwentheid tussen die berekening van winste vir inkomstebelasting en KWB-doeleindes ‘n vereiste is. Die riglyne wat deur regspraak daargestel is om die inkomste-aard van aandeleverkope vas te stel, is ondersoek. Daar is bevind dat aandelewinste wat opsetlik nagejaag word en voor gewerk word, ongeag of dit deel van die bedryf van 'n besigheid is al dan nie, van ‘n inkomste-aard is en aldus belasbaar is. Die metode van identifikasie van aandele wat as handelsvoorraad verkoop word is belangrik by die berekening die inkomstebelastingwins aangesien dit gebruik word om vas te stel watter aandele verkoop is en wat die koste van die verkoopte aandele is. Daar is bevind dat die metode wat ingevolge algemeen aanvaarde rekeningkundige praktyk (AARP) toegepas is, gewoonlik ook vir inkomstebelastingdoeleindes toelaatbaar is. Artikel 9C van die Wet verskaf aan ‘n aandelehandelaar inkomstebelastingverligting met die verkoop van 'n 'kwalifiserende aandeel' deurdat die bedrag ontvang of toegeval geag word van 'n kapitale aard te wees, ongeag die inkomstebedoeling van die aandelehandelaar. Voor 1 Oktober 2007 het artikel 9B van die Wet soortgelyke verligting verskaf met die verkoop van n 'geaffekteerde aandeel’. Daar is vasgestel dat artikel 9C van die Wet 'n wyer toepassing het in vergelyking met artikel 9B van die Wet. Omrede die opbrengs ontvang met die verkoop van geaffekteerde of kwalifiserende aandele uitgesluit word van bruto inkomste, moet die vorige aankoopskostes wat voorheen ten opsigte van die aandele aangegaan en afgetrek is, by belasbare inkomste ingesluit word. Daar is bepaal dat die bedrag wat by belasbare inkomste ingesluit word, die werklike koste van die aandele is en nie die AARP openingswaarde van handelsvoorraad wat ingevolge artikel 22(2) van die Wet geëis nie. Daar is bevind dat die eerste-in-eerste-uit (EIEU) metode van identifikasie gebruik moet word om te bepaal watter geaffekteerde of kwalifiserende aandele verkoop is. Vir KWB doeleindes verloor 'n aandelehandelaar ook die geleentheid om te kan kies watter identifikasiemetode toegepas moet word. Hy of sy is verplig om die EIEU metode toe te pas in die berekening van die KWB basiskoste van die aandele. Daar word tot die gevolgtrekking gekom dat die Agtste Bylae van die Wet gewysig moet word om te bevestig dat die EIEU metode toegepas moet word vir KWB doeleindes waar artikels 9B of 9C van die Wet van toepassing is. Slegs dan is die belasbare wins van 'n aandelehandelaar in lyn is met sy of haar kontantvoordeel.
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Harvey, Jacqueline Helen. "Tax performance in a small developing country : a comparative analysis of the Fiji tax system, 1974-1986." Thesis, University of Bradford, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323540.
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Kanyenze, Rumbidzai. "An analysis of the income tax consequences resulting from implementing the Income Tax Bill (2012) in Zimbabwe." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017536.
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The Income Tax Bill (2012) proposes certain changes to the existing Income Tax Act that will impact on the method used to determine the taxable income of a taxpayer in Zimbabwe. Therefore, it is important to understand the tax consequences the Income Tax Bill creates for the taxpayer. The research aimed to elaborate on and explain the tax consequences that will arise as a result of applying the Income Tax Bill in Zimbabwe. The research was based on a qualitative method which involved the analysis and the interpretation of extracts from legislation and articles written on the proposed changes. The current “gross income” of a taxpayer consists of amounts earned from a source within or deemed to be from within Zimbabwe The proposed changes to the Act will change the tax system to a residence-based system, where resident taxpayers are taxed on amounts earned from all sources. Therefore, the driving factor which determines the taxability of an amount will become the taxpayer’s residency. Clause 2 of the proposed Act provides that income earned by a taxpayer should be separated into employment income, business income, property income and other specified income. This will make it unnecessary to determine the nature of an amount because capital amounts will be subject to income tax. The current Act provides for the deduction of expenditure incurred for the purpose of trade or in the production of income. Section 31(1)(a) of the proposed Act will restrict permissible deductions to expenditure incurred in the production of income. Consequently, expenditure not incurred for the purpose of earning income will no longer be deductible when the Income Tax Bill is implemented. The proposed Income Tax Act will increase the taxable income of a taxpayer as it makes amounts that are not currently subject to tax taxable, whilst restricting the deductions claimable.
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Norris, Dave Noel. "Public school quality and housing values : an empirical analysis /." Digital version accessible at:, 1999. http://wwwlib.umi.com/cr/utexas/main.
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Boardman, Barry Wayne. "EMPIRICAL ANALYSIS OF THE RELATIONSHIP BETWEEN THE TAX BASE AND GOVERNMENT SPENDING: EVIDENCE FROM STATE PANEL DATA, 1977-1992." UKnowledge, 2002. http://uknowledge.uky.edu/gradschool_diss/333.
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Essentially, there are two competing propositions on tax base choices. The optimal tax theory on taxation asserts that the broader the tax base the better the tax. On the other hand, some public choice proponents have argued that, at the constitutional level, we should choose to restrict the power to tax and thus limit the available base. These theories assert fundamentally different views on the state and its citizens. Within the traditional optimal tax framework, governments maximize residents utility and tax base broadening lowers the tax rate, thus there is a revenue neutral response. When, however, governments do not choose to maximize residents utility, then increases in the tax base can have an impact on governments revenues and spending. In order to determine if tax bases influence government spending data on forty-eight states were compiled for the years 1977 through 1992. A state finance system of equations was developed. Using three-stage least squares estimation in a fixed effects econometric model, the relationship between the broadness of a tax base and state government spending was estimated. The state sales tax base was the tax base used to study this relationship. The results of this estimation found that states with broader sales tax bases had higher spending, all else equal. This result suggest that governments do not act as if they maximize resident utility when making tax base and rate decisions, otherwise base broadness would have no impact on spending. An additional result from this empirical analysis, is that tax base and rates are inversely related, but the relationship does not lead to revenue-neutral adjustments.
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Pedwell, Kathryn. "Influence of accounting on tax court decisions, an empirical analysis." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0026/NQ49529.pdf.
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Teera, Joweria Mayanja. "Tax performance : a comparative analysis and a focus on Uganda." Thesis, University of Bath, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.437603.
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ANDRADE, CHRISTIANE AGUIAR DE. "ANALYSIS OF THE TAX INCENTIVES IMPACT IN DISTRIBUTION CENTERS LOCALIZATION." PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2008. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=30288@1.
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Atualmente, uma das estratégias adotadas pelas empresas para reduzir seus custos e se manterem competitivas passa pela Logística Tributária, que vislumbra as oportunidades de redução de impostos na Logística por meio de incentivos fiscais ou financeiros. Como conseqüência do avanço tecnológico, os produtos são cada vez mais equivalentes, no que diz respeito à sua qualidade e funcionalidade e, de uma forma geral, as boas práticas são absorvidas muito rapidamente pelo mercado, restando às organizações a redução da margem de lucro e a minimização dos custos, mais especificamente, do custo logístico. A maioria dos incentivos fiscais e financeiros oferecidos no Brasil se concentra longe dos principais centros consumidores, tornando-se necessário associar o planejamento tributário aos métodos de localização e considerar os trade-offs entre benefícios e custos operacionais. Analisar a infra-estrutura oferecida pelo Estado é outra forma de evitar perdas no nível de serviço logístico, que podem gerar consequências imensuráveis em curto prazo. O presente trabalho é uma análise da influência dos incentivos fiscais sobre a decisão de localização de centros de distribuição e pressupõe o caso de uma empresa fictícia que se instalou no Estado do Espírito Santo, com o objetivo de se beneficiar do Fundap, um incentivo às importações, oferecido por aquele estado.In the present days, one of the strategies adopted by companies to reduce their costs and hold their competitiveness involves the tributary logistics, which considers the opportunities of taking into account the taxes advantages derived from locating distribution centers in certain areas or states that offer financial incentives. As a consequence of the technology improvement, products tend to be even more equivalents regarding their quality and functionality. In a general way, good practices are very rapidly absorbed by the market, so that the organizations have to face the reduction of the profit margin and the minimization of costs, in particular the logistics costs. The majority of taxes and financial incentives offered in Brazil is concentrated away from the main consumer centers, becoming necessary to associate the tax planning with the location methods, in order to consider the trade-offs between benefits and the operational costs. Analyzing the public infrastructure offered by the government is another way to avoid the losses at the level of logistics services. It may generate immeasurable consequences in the short term. The present work is an analysis of the influence of the tax incentives in the decision of locating distribution centers and assumes the case of a hypothetical company that was installed in the state of Espírito Santo, in order to take advantage of benefits granted by Fundap, the local state agency that offers incentive for imported goods.
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Van, Niekerk Shaun. "A critical analysis of the tax implications of debt reductions." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/53010.
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Recent legislative changes placed considerable emphasis on the provision of assistance to companies experiencing financial difficulties, as illustrated by, for instance, section 19 and paragraph 12A of the Eighth Schedule to the Income Tax Act. Where debt is reduced, these sections, as well as other sections in the Income Tax Act and the VAT Act, may become applicable. Misinterpretation of the legislation or failure to view it holistically can potentially increase a taxpayer s tax burdens (including potential penalties and interest) and may also affect the revenue due to government.
The main purpose of this study was to critically analyse the debt reduction provisions contained in the Income Tax Act and to consider how those provisions interact with other sections of the Income Tax Act as well as with the VAT Act. Practical difficulties and uncertainty with regard to the current legislation were considered and highlighted. The study contemplated the meaning of debt, how hybrid instruments are treated and potential reclassification between debt and equity by SARS. The study further considered what would constitute a debt reduction, how debt is reduced and how share capitalisations as repayment of debt are treated. The sections of the abovementioned Acts that impact on debt reductions were considered. The findings of the study suggest that hybrid instruments create a form of mismatch when a debt reduction occurs that is not in line with the recommendations of the Davis Tax Committee. In certain instances a hybrid instrument reclassifies the interest or dividend component, but the classification for purposes of the debt reduction provisions may be different. When share capitalisations occur as settlement for outstanding debt, care should be taken to ensure that the debt is discharged in order to guarantee that the shares are taken as consideration for purposes of the debt reduction provisions. This will avoid a potential tax liability on a larger amount. Taxpayers should align their processes and procedures to comply with the tracing burden placed on them by the debt reduction provisions. Clarification of the legislation is recommended on how the debt reduction provisions should be applied in a situation where a debt was used for a dual purpose and a partial debt reduction occurs. In the case of debt reductions, an additional tax burden can exist for a financially distressed taxpayer in terms of section 19 of the Income Tax Act and the relevant VAT legislation. It is recommended that the interaction between paragraph 20(3)(b) of the Eighth Schedule and the debt reduction provisions be clarified in the legislation. The study also considered an intragroup loan in terms of section 45 and the potential that exists for a creditor company to claim a capital loss in the case of a debt reduction.Mini Dissertation (MCom)--University of Pretoria, 2015.
Taxation
MCom
Unrestricted
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Halbert, Andrea Sarah. "A detailed analysis of energy tax incentives in South Africa." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60495.
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Coupled with the issue of promoting energy efficiency in South Africa is the need to focus on the source of energy production. The country's excessive burning of coal resources has been linked to the global warming crisis.
To address this energy crisis, taxpayers can be encouraged to play an important role in moving the country towards a position of energy stability by conserving energy or decreasing their energy consumption, or contributing towards the research and development of energy-efficient processes as well as cleaner forms of energy.
This study analyses the energy-related tax incentives that are currently legislated and available to South African taxpayers and discusses the feasibility of taking advantage of these incentives. The study may provide guidance to taxpayers that have decided to invest in renewable energy sources and will discuss some of the advantages and perceived challenges facing the renewable energy industry.
This study also provides a worked example that illustrates a detailed calculation of the energy tax saving incentive set out in section 12L of the Income Tax Act, No. 58 of 1962.
A case study guides taxpayers though the practical process of applying for and calculating their energy-saving tax deduction. The case study may be used as a point of reference for taxpayers planning to implement the section 12L energy efficiency tax incentive for the first time and may highlight complexities and concerns they should consider.Mini Dissertation (MCom)--University of Pretoria, 2016.
Taxation
MCom
Unrestricted
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Chanhuwa, Mildred Kudzanai. "An analysis on role of judges in interpreting tax legislation." Thesis, Rhodes University, 2017. http://hdl.handle.net/10962/4289.
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This thesis focusses on the role of judges as interpreters of tax legislation. It examines the role of judges by analysing how the perceptions of judges can impact on how they interpret legislation. It also analyses various other factors that play a role when judges interpret legislation, in an effort to answer the question to what extent do philosophical theories and interpretative approaches explain the role of judges as interpreters? Jurisprudential theories such as the natural law theory, positivist theories, and American realist theories are used to analyse how judges interpret and how theorists think judges should play their interpretational role. It is noted that in pre-constitutional South Africa the courts followed a positivist paradigm; as a result, the judges used a strict literal approach to interpretation. The new Constitution brought a change in the jurisprudential paradigm accepted in South Africa and has transformed how judges perceive and carry out their role as interpreters of legislation. Judges have now adopted the purposive value-laden approach as authoritative. As custodians of the Constitution, judges should interpret provisions against the values imposed by it. The purposive value-laden interpretational approach allows judges to take into account more considerations and to weigh a provision against the constitutional values. Other issues discussed pertain to how institutional guidelines such as the doctrine of precedent and separation of powers, to a lesser extent, play a role in how judges interpret the law. It is demonstrated that the doctrine of precedent does not limit the role of judges but rather contributes to maintaining certainty, predictability and coherence in the legal system. It is also noted that judicial discretion is the mechanism by which judges use extra-legal factors such as public policy and moral considerations to assist in interpreting legislation.
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Costello, Scott Thomas. "Analysis of the Efficiency, Equity, and Adequacy of a Forest Site Value Tax." Thesis, Virginia Tech, 1997. http://hdl.handle.net/10919/45382.
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Forest property taxes play an integral role when private landowners make land use and management decisions. Economists often suggest that taxes should be neutral, thus causing no change in land use or management decisions compared to the pre-tax condition. The traditional ad valorem property tax has long been criticized, particularly as it pertains to forestry, because of its distortionary properties and inherent bias against long-rotation investments. Alternatives to the traditional forest property tax include current use assessment, productivity, yield, and site value taxes.
The site value tax is a property tax on the market value of bare land only, exempting improvements. In theory, the site value tax has been championed as the only neutral property tax alternative; however, in actual application, a forest site value tax may prove to be non-neutral and, by certain measures, inequitable. The degree of the tax's neutrality can be linked to the method of tax administration and the ability of assessors to accurately determine bare land market values for a wide range of site qualities.
This paper reviews literature on forest property tax alternatives and theoretically examines the efficiency of an applied forest site value tax. The adequacy and equity of a proposed forest site value tax are examined in detail and compared for two study areas: Western Oregon and Alabama; in light of local governmental budget constraints. Although the site value tax may represent a less-distortional vehicle for collecting local taxes, it is unlikely to be politically or administratively feasible. Also, given the existence of other distortions in the economy, a site value tax may not prove to be the most efficient tax in application, despite its neutral properties.
Master of Science
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Pedrosa, Olga Silvana Tchokohondo. "The determinants of personal income tax in Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20848.
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Mestrado em FinançasA dissertação investiga os determinantes do imposto sobre o rendimento das pessoas singulares (IRS) em Portugal, e de forma a concretizar o estudo recolhemos dados económicos desde Janeiro de 1998 até Dezembro de 2018. O IRS fornece as diretrizes que são fundamentais para os decisores políticos combaterem as diferenças de desigualdade em Portugal. Para tal no presente estudo, usamos seis variáveis explicativas e de controle, tais como, o crescimento do PIB, inflação, consumo privado, desemprego, troika e taxa marginal de imposto, que ajudarão a testar os objetivos do estudo. Efetuamos a analise de series temporais através do uso do método OLS para perceber a relação entre as variáveis e estimar os determinantes do IRS. É espectável que todas as variáveis tenham uma forte relação com o IRS. O estudo pretende contribuir com novos conhecimentos à literatura existente e bem como auxiliar os decisores na formulação de políticas tributárias mais eficazes. Os resultados da nossa análise demonstraram que o PIB, o consumo privado, a inflação e a taxa marginal têm um impacto positivo na receita IRS, a troika não tem impacto siginificativo, visto que foi uma variável aleatória, enquanto que o desemprego tem um impacto negativo na receita do IRS. Esperamos que os resultados obtidos neste estudo possam ser úteis, não apenas para os decisores da política tributaria portuguesa, como também para qualquer pessoa interessada em IRS, pois isso ajudará a compreender as principais variáveis determinantes do IRS e como as receitas do IRS em Portugal podem ser optimizadas.
This dissertation investigates the determinants of Personal Income Tax (PIT) in Portugal using public data from 1998 to 2018. Personal income tax provides a rational pathway for policymakers to close inequality gap in Portugal. In other words, the general objective is to examine the socio-economic predictors of PIT. Six explanatory and control variables, that is, GDP growth, inflation, consumption, unemployment, troika and marginal tax rate will help in testing the objectives of the study. Regression technique (Ordinary Least Square (OLS) method) is used to analyze the relationship between the variables. It is expected that all variables will have a significant link with PIT, but direction of the relationship will be determined through the analysis. The study will add new knowledge to the existing literature and allow authorities formulate effective tax policies. The results of the analysis showed that, GDP, Private consumption, inflation, and Tax marginal maximum all have positive impact on the Portuguese IRS revenue, Troika however, has no significant impact on IRS revenue given that it is a dummy variable, whereas unemployment have negative impact. It is of hope that the results obtained in this study can be useful not only to the Portuguese policy makers but also anyone with interest in PIT as it will help to understand the main determinants of PIT and how PIT revenues in Portugal can be optimized.
info:eu-repo/semantics/publishedVersion
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Luoga, Florens Dominic Andrew Makinyika. "Tax reform, constutionality and the human rights dimension : an analysis of the pitfalls in the Tanzanian tax reform approaches." Thesis, University of Warwick, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.269110.
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Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.
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The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and through an extensive literature review, the thesis identified a number of key findings. Inter alia, that revenue from corporation tax structures are a sustainable revenue source mostly because of the amount of revenue generated through Multinational Corporations (MNCs). Secondly, the existing Nigerian corporation tax regime is in need of reform as there are developmental challenges, including lack of implementation and ambiguous legislation, which continue to thwart its success. Therefore, this leads to establishing how, and to what extent that Nigeria can use its corporate tax regime as a sustainable revenue source. The answer to this lies in the legal framework of corporate tax regimes. This thesis argues that legal uncertainties in the corporate tax regimes are the principal reason for the challenges faced by both state governments and MNCs. The thesis concludes by recommending reforms to the Nigerian tax regime while also recommending a tax compliance strategy for both domestic and international corporate tax regimes. This will set a foundation for corporation tax regimes as a sustainable revenue generation source for developing countries.
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Beck, Tracy Geraldine. "A critical analysis of the definition of gross income." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/805.
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Income tax is levied upon a taxpayer’s taxable income. Various steps are taken in order to arrive at the taxpayer’s taxable income. The starting point when calculating taxable income is determining the taxpayer’s ‘gross income’. ‘Gross income’ is defined in terms of section 1 of the Act. Various terms within the gross income definition are not clearly defined, except in the case of a ‘resident’. Even in the case of the definition of a ‘resident’, the aspect of ‘ordinarily resident’ is not defined and nor is the ‘place of effective management’. The following components fall within the definition of ‘gross income’: • The total amount in cash or otherwise; • received by or accrued to, or in favour of, a person; • from anywhere, in the case of a person who is a resident; • from a South African source (or deemed source), in the case of a non-resident; • other than receipts or accruals of a capital nature. The ‘total amount’ in ‘cash or otherwise’ is the first step when determining the taxable income of a taxpayer for a particular year of assessment. Gross income only arises if an amount is received or has accrued; this amount need not be in the form of money but must have a money value. The next component, ‘received by or accrued to’, is related to time and implies that a taxpayer should include amounts that have been ‘received by’, as well as amounts that have ‘accrued to’ him during the year of assessment. ‘Resident’ and ‘non-resident’ unlike the other components, are defined in terms of section 1 of the Income Tax Act. There are two rules used to determine whether natural persons are residents, these are: • To determine whether natural persons are ‘ordinarily resident’; or • where the natural person is not an ‘ordinarily resident’, the ‘physical presence test’ will be applied. ‘Source’ means origin and not place; it is therefore the ‘originating cause of the receipt of the money’. There is no single definition for the word ‘source’ as circumstances may differ in various cases. The facts of each case must be analysed in order to determine the actual source of income for that particular case. The last component of the definition of ‘gross income’ is the exclusion of ‘receipts and accruals of a capital nature’. The Act does not define the meaning of ‘capital nature’ but does indicate that receipts or accruals of a capital nature are, with certain exceptions, not included in ‘gross income’. Receipts or accruals that are not of a capital nature is known as ‘revenue’ and subjected to tax. This study is primarily aimed at an examination of court cases related to the various components falling within the definition of ‘gross income’.
34
Yeh, Jin-Biaun, and 葉金標. "Tax Burden and Income Distribution : The Analysis of Tax Shifting and Incidence." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/90600094598440445048.
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蔡松均. "Integration and Difference of Tax System---Stock Tax analysis from Empirical Views." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/6d93s9.
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CHEN, SHU-CHUAN, and 陳淑娟. "Evaluation of Taiwan's Sales Tax System and Analysis of Related Issues--Merchandise Tax and Tobacco/Alcohol Tax--." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/82465254978672774855.
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碩士中原大學
會計研究所
91
Since the implementation of the new business tax system in 1986, the taxable items prescribed in the merchandise tax law have not been reviewed for years. Taxation of some of the taxable items has deviated from the purpose underlying the enactment. Changes in circumstances have made it necessary to review and make adjustment to the provisions of the law. On the other hand, under the impact of the massive 921 Earthquake, the US-Iraq War and the vicious epidemic called Severe Acute Respiratory Syndrome (SARS), domestic economy has stayed bearish and the government’s revenue from taxation dwindled. More and more business entities are trying to evade their tax obligations, and the trend has worsened the government’s financial shape. The government abolished the monopolized sales system for tobacco and liquor and returned both to the taxation system. Through special enactment, both tobacco and liquor were removed from the list of items subject to merchandise tax to form a new category entitled tobacco/liquor tax. Since the implementation of the new taxation system for tobacco and liquor more than a year ago, however, moonshiners have filled the market with unauthorized liquors. Deadly fake rice wine has threatened the lives of many and caused the treasury to sustain severe loss in taxation revenue. This paper reviews and analyzes systemic shortcomings of the merchandise tax and the tobacco/alcohol tax systems mentioned above, as well as issues pertinent to the taxation. Findings are concluded as follows: 1.With social and environmental changes, special consumption taxes have been redefined as social-policy-oriented measures aiming at “environmental protection”, “energy conservation” and “prohibitive taxation”. In the future, special consumption taxes may be targeted at consumer and production activities that pollute the environment, consume energy and are detrimental to public health, in order to prevent ineffective energy usage and negative external impact. 2.Tax evasion has become a common practice because there are loopholes in taxation laws, and investigating agents have not worked hard enough on tax evasion cases. To intensify investigation, we have to first comprehensively enhance the function of the internal organization and management of taxation agencies. 3.We cannot blame the death caused by fake rice wine solely on the overly high taxation. As a matter of fact, the deficient tobacco/alcohol safety system, ineffective supervision and the fact that governing agencies have not been clearly defined are all responsible. As a result, the government needs to amend the law and intensify its battle against unauthorized wines to completely wipe out the threat of deadly faked rice wine.
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Chang, Po-Wen, and 章柏文. "Taiwan business cycle and deed , entertainment tax , real estate tax and land tax levy net correlation analysis." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/43697368612147093946.
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碩士國立東華大學
管理學院高階經營管理碩士在職專班
103
This study was to investigate the factors and Taiwan business cycle correlation between tax revenues. It applies the deed tax, amusement tax, estate tax and land value increment tax as reference. Data cover from March 1985 to November 2014, totaling 357 months. Upon base dates of business cycle in Taiwan announced by the National Development Council, Executive Yuan, highs and lows of the weighted stock index in Taiwan set by this study and deed tax, amusement tax, estate tax and land value increment tax, this study analyzes and validates their relations surrounding the highs and lows. According to empirical results of this study: (1) Tax revenues for the government's main source of income, and closely linked with the business cycle. (2) When business in Taiwan is at the peaks, the land value increment tax is a leading index. (3) When business in Taiwan is at the lows, estate tax is a lagging index. (4) When the weighted stock index in Taiwan is at the peaks, deed tax, amusement tax, estate tax and land value increment tax are lagging index. (5) When the weighted stock index is at the lows, deed tax and amusement tax are leading index, the estate tax and land value increment tax are lagging index.
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Her, Ing-Jyh, and 何英志. "Welfare Analysis in Multinational Tax Homonisation." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/04209259563002639315.
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黃碧蓮. "The Economic Analysis of Tax Evasion." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/00402129989764068050.
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Shu-Fan, Lai, and 賴淑芬. "Data Analysis of Individual Income Tax." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/93695615670680685101.
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MIYAMOTO, KAZUKO. "THREE ESSAYS ON TAXATION ANALYSIS." Thesis, 2011. http://hdl.handle.net/1974/6326.
Full textAbstract:
This dissertation investigates the commodity tax and corporate income tax. Chapter 1 provides a general introduction and Chapter 2 consists of a literature review.
Chapters 3 and 4 analyze how state governments determine their commodity tax rate and respond to other state and federal government tax rate changes. We construct and estimate the household utility function and the state government objective function, and compute the slope of the reaction functions to evaluate the tax interactions between state governments and between state and federal governments. We find that horizontal tax interactions are very small and that state governments do not change their tax rate even though the neighboring state governments change their tax rates. On the other hand, vertical tax interactions are positive, and if the federal government increases its tax rate, state governments also raise their tax rates to preserve their tax base.
Chapter 5 discusses how the corporate income tax affects firm location and exit decisions. We compute and compare three kinds of individual firm-level tax rates and examine the effect of these corporate income taxes on firm location and exit behaviour. We find that each tax rate has a different distribution across provinces and that using a different tax provides a different interpretation of tax effects. In most cases, high corporate income tax rates are found to discourage firm location choice and encourage firm exit decisions.Thesis (Ph.D, Economics) -- Queen's University, 2011-02-28 15:19:49.8
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Muralha, Guilherme Maria de Muller e. Sousa da Mata. "Measuring up : tax policy considerations on tax losses : a critical analysis of the portuguese corporate income tax reform." Master's thesis, 2014. http://hdl.handle.net/10400.14/17652.
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Huang, Jin-Xiong, and 黃錦雄. "Tax Evasion in Taiwan: An Empirical Analysis of Profit-seeking Enterprise Income Tax." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/6rcksg.
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碩士國立臺灣大學
商學研究所
105
This paper employs the ordinary least squares (OLS) method to perform multiple regression analysis of tax evasion in Taiwan, and explores the influences of detection rate, penalty level, income level, tax burden, and moral cost (tax morale) & social cost (social norms) over tax evasion. Five conclusions can be drawn from this research. The first and most important one, this research simultaneously demonstrates that the deterrent effects of detection rate and of penalty level are lagged and significant. Second, a higher income level motivates taxpayers to commit tax evasion. Third, a larger tax burden decreases tax evasion. Fourth, the effect of tax morals and social norms on evasion is significant. A higher evasion rate in last year stimulates more evasion in the following year. Finally, the tax evasion rate has a declining trend from 2003 to 2013.
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CHUANG, TSUNG-PENG, and 莊宗鵬. "Tax Compliance Analysis of Individual Income Tax in Taiwan - Theory of Planned Behavior." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/26uaga.
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碩士國立高雄科技大學
財富與稅務管理系
107
This study focused on the intrinsic motivation of taxpayers to determine how to promote their compliance with the payment of individual income tax. The theory of planned behavior was used to categorize the tax compliance of Taiwan taxpayers into three dimensions, namely behavior and attitude, subjective norms, and perceived behavioral control. These dimensions were then subject to statistical analysis through application of a questionnaire. The empirical results indicated that the three dimensions had a significantly positive influence on tax compliance. Finally, behavior and attitude, subjective norms, and perceived behavioral control were further divided into sense of morality, influence from friends and relatives, and self-control, among which self-control modulated the influence of sense of morality on tax compliance.
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Lien, Ching-Hsiu, and 連靜修. "Cross-country Tax Collection Efficiency Analysis of Tax Agencies Based on Metafrontier DEA." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/v8czqu.
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碩士國立臺中科技大學
財政稅務系租稅管理與理財規劃碩士班
103
The subject of this article is to examine the difference of the technical efficiency and tax collection technology among the tax agencies of 31 member countries of APEC and EU in 2011. The three-stage DEA is applied as the evaluation method. The technical difference among the tax agencies of 31 member countries would be evaluated reasonably without considering the influence of environmental variation. It is expected to comply with the multiple output of tax agency, the difference of policy guideline and the different characteristic of operating environment. In addition, it is required to consider to reduce the investing and expanding output and the of difference production technology of each tax agency as the tax agency is seeking the maximum taxation and minimum tax collection cost. Therefore, the directional distance function is adopted to be combined with O’Donnell et al.（2008）and further take the metafrontier as the concept for data envelopment analysis to execute the comparison of the tax collection efficiency and technical gap among different countries so as to expose the difference of the resource utilization and technical standard of tax collection of each country. This will further provide the learning benchmark of each other for the tax agencies. According to the experimental result, the meta technical efficiency and technology gap ratio of the entire sample country are increased significantly after the adjustment of three-stage DEA. Meanwhile, the metafrontier model can even be explained that the technical gap of tax collection does exist when the tax agency is restricted by the resource constraint, government policy and other external factors.
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Hsieh, Hsin-Yun, and 謝欣澐. "An Economic Efficiency Analysis of Individual Income Tax Notice of Tax Calculation Service." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/47z86s.
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碩士國立中興大學
應用經濟學系所
101
Our government has been promoting e-government plan since 1998. This plan has been completed from the first stage to third stage successively. The main e-government service is individual income tax declare through internet which started in 1999. The e-government is an important indicator of being a national development and competition. The quality of the government service is the main reference for promoting strategy of this plan. The main purpose of this paper is to understand the present e-government service, to evaluate the cost and benefit of “Individual Income Tax Notice of Tax Calculation Service” and in the end, to provide the promoting strategy in the future. The subject of this paper is taxpayer who adopted “Individual Income Tax Notice of Tax Calculation Service”. And calculate the cost and time saving from taxpayers. To use cost-benefit analysis transferring cost and time into benefit-cost ratio (B/C ratio) and net present value (NPV). The results show that the B/C ratio of this e-government service is about 9.06, which means every dollar government spent can create 9.06 dollars economic benefits. The total net present value is around NT$1,189,480,000 in five years. The NPV will be influenced by the rate of discount. The smaller the discount rate is the higher net present value. The benefit-cost ratio or net present value depends on taxpayer time saving value、government cost value , and the change of the average taxpayer growth rate. As we can see from the results of different scenarios, the B/C ratio of “Individual Income Tax Notice of Tax Calculation Service” is between 6.16 to 11.96 (the discounting rate is between 1.37% ~ 5%). The total NPV is around NT$695,470,000 to NT$1,617,420,000. In conclusion, this e-government service is an economic-efficiency service. The government should provide and educate our taxpayers to download and use the service notice through network in the future.
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Tseng, Nien-Kuo, and 曾念國. "An Economic Analysis of Motor Vehicle Tax: Licence Tax and Motor-Fuel Fee." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/14627524628197012527.
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HUNG, LI-YUN, and 洪麗雲. "Behavioral Analysis of Tax Evasion and Bribery." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/09533700646496491708.
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碩士國立中山大學
經濟學研究所
93
This essay examines the behavior of tax evasion and bribery and the result of interaction among taxpayers, tax auditors and juridical officials. This study is based on the established theory of Jean Hindriks, Michael Keen and Abhinay Muthoo(1999), and focuses on the opposing relationship between taxpayers and tax auditors. If taxpayers report their income untruthfully and are discovered by tax auditors, they might offer bribe to cover the illegal conduct. It’s also a temptation to tax auditors. Then it leads to a cycle of bribery. The analysis is based on a finite dynamic game. It explores further the situation where auditors abuse the administrative authority to extort bribe from unlawful taxpayers. It discusses the strategic and colluding relationship between auditors and taxpayers. The main discovery of the analysis is as follows. Tax evasion is not only an illegal but also criminal act. Besides, tax evasion and corruption coexist. If taxpayers are found bribery for tax evasion and that means tax auditors have committed corruption. The best effective way to prevent corruption is to increase penalty for tax evasion. Taxpayers should be educated if they commit tax evasion, they will be imposed both taxation and penalty. If there is no bribe, the corruption of tax auditors will decrease. On the other hand, it is also necessary to make severer punishment for corruption so that auditors will dare not to receive the bribe. During the process of taxation, auditors are delegated sufficient administrative authority. After declaring income tax, the actual amount of personal taxation depends on the check report auditors hand in. Therefore, in order to prevent tax evasion and corruption, we should make more severe punishment for unlawful auditors and taxpayers. In conclusion, the main reason for tax evasion is that auditors abuse the authority and cover up the illegality. Therefore, the most direct and effective method of decreasing corruption is to increase penalty for the act of tax evasion.
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LUO, JING-YU, and 羅瑾瑜. "The Different Analysis on Enterprise Income Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/83777973304436218404.
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碩士輔仁大學
金融研究所
92
Nowadays, the use of system on enterprise income tax has caused erosion of tax base and loss of tax income, especially too many tax reductions have made a great impact on government financial income and the function of tax system. The references of this research paper come from data of enterprise income tax and business tax during 1998 to 2001 offered by some revenue service. By using average effective tax analyze the difference between different properties, scales and returns to test government tax expenditure how influence enterprise income tax and discuss how many factors could influence enterprise income tax. The results show that (一) Companies scope, operating management, investment management, financing decisions relate directly to effective rate. (二) Contributed capital is negative relation to effective rate. (三) Income of securities (futures) transaction, profits from land sale, preferential measures of tax expenditure as exemption for five years and tax credit have deep influence on effective rate. The influence base on results of reduction of payable tax except income tax and increase of tax on undistributed profits. (四) The relation is not fixed between business tax burden and effective rate, between tax credit ratio and effective rate. (1) The relation of the burden of business tax and tax credit ratio base on if a company sells products and most of them apply to zero ratio or exemption so that the company enjoys low average business rate. (2) The relation of tax deduction ratio and effective rate base on average profit after taxes for each dollar that includes enterprise income and dividend paying rate high or not. (五) Dividend policy and effective rate are not fixed relations. Because the change of the relations bases on a comparison between profits of tax credit and shortage of increase tax on undistributed profits. (六) Effective rate is related to industries, returns and assessment.
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Marburger, Julie. "An analysis of federal rehabilitation tax credits." 2009. http://purl.galileo.usg.edu/uga%5Fetd/marburger%5Fjulie%5Fj%5F200908%5Fmhp.
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