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Dissertations / Theses on the topic 'Tax evasion and avoidance'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Tarrant, Greg. "The distinction between tax evasion, tax avoidance and tax planning." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1004549.

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Tax avoidance has been the subject of intense scrutiny lately by both the South African Revenue Service ("the SARS") and the media. This attention stems largely from the recent withdrawal of section 103(1) together with the introduction of section 80A to 80L of the South African Income Tax Act. However, this attention is not limited to South Africa. Revenue authorities worldwide have focused on the task of challenging tax avoidance. The approach of the SARS to tackling tax avoidance has been multi-faceted. In the Discussion Paper on Tax Avoidance and Section 103 (1) of the South African Income

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2

Florindo, Nuno Ricardo dos Santos. "Tax evasion and tax avoidance in Portugal : recent developments." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/10420.

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Mestrado em Ciências Empresariais<br>O objectivo deste trabalho é o de identificar na literatura económica quais são as principais causas para a fraude e evasão fiscal, assim como analisar de que forma essas causas para a fraude e evasão fiscal se manifestam em Portugal. A Metodologia utilizada assentou na identificação das principais causas para a fraude e evasão fiscal decorrente da análise da literatura mais relevante. De forma a analisar a situação de Portugal face a essas causas procurou-se analisar as boas práticas das EU e da OCDE e qual o seu grau de implementação em Portugal. Por out

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3

LIPATOV, Vilen. "Tax evasion and avoidance : game theoretic approach." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/10309.

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Defence date: 5 September 2007<br>Examining Board: Pascal Courty, (European University Institute) ; Chaim Fershtman, (The Eitan Berglas School of Economics, Tel-Aviv University) ; Ronny Razin, (London School of Economics) ; Karl Schlag, (European University Institute)<br>PDF of thesis uploaded from the Library digital archive of EUI PhD theses<br>no abstract available

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4

Reineke, Rebecca Valeska [Verfasser]. "Essays on tax evasion and tax avoidance / Rebecca Valeska Reineke." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1195137001/34.

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5

Otusanya, Olatunde Julius. "An investigation of tax evasion, tax avoidance and corruption in Nigeria." Thesis, University of Essex, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.511002.

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6

Fan, Lyu. "Certified inside directors and tax avoidance: international evidence." HKBU Institutional Repository, 2017. https://repository.hkbu.edu.hk/etd_oa/430.

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Tax avoidance activities are complex, and the effective planning of these activities requires a mix of functional knowledge in business and a good understanding of a firm's operations. Armed with hands-on experience of running their firms' business and experience of other firms through their outside directorship appointments, certified inside directors (CIDs) are able to structure and execute tax avoidance activities for their firms. This study finds that firms with CIDs on their boards avoid more taxes. At the same time, only CIDs with no more than three outside directorships help firm save t

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7

Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradi

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8

Lai, Dominic. "Compliant(ish) : norm evasion and avoidance in doping, tax, and Indigenous rights." Thesis, University of British Columbia, 2016. http://hdl.handle.net/2429/59082.

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Norms literature assume that opponents of norms do not comply with its prescriptions, and will actively reject its’ logic patterns. While this may describe some patterns of norm contestation, actors that openly contest generally accepted norms may incur unbearable penalties. Other theories presume that a state may accept a norm’s logic patterns, but not comply as a result of an inability to comply. Evasion and avoidance present a different way of envisioning how actors may approach norms, compliance, and logic systems by delinking compliance and acceptance of normative logic. These concepts in

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9

Wu, Rebecca Chieh. "A Study on the Appropriateness for Adopting ‘Universal’ Definitions for Tax Compliance and Non-Compliance: A New Zealand Case Study Approach." Thesis, University of Canterbury. Accounting and Taxation, 2012. http://hdl.handle.net/10092/7609.

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Issues and problems associated with the seriousness of tax non-compliance have increased dramatically over the years due to the widening tax gaps experienced by governments worldwide as a result of sophisticated transactions. To add to the severity of the situation are the concerns surrounding the difficulties associated with our abilities in defining what is meant by tax compliance, non-compliance and their relevant sub-categories. This study reviews both the international existing literature and New Zealand case law to examine how the concepts have (or have not) been defined over the years w

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10

Wilson, Peter Antony. "'BRICS' and international tax law." Thesis, Queen Mary, University of London, 2017. http://qmro.qmul.ac.uk/xmlui/handle/123456789/24872.

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This Thesis studies a new and evolving area of international tax law, namely, the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and concludes that the thrust of their divergences from the developed world's international tax law evolves from the necessity to counter the significant illicit outflow of funds while not disturbing inbound FDI or, in recent times, their outbound FDI while ensuring profits are taxed where created. The design of the divergences reflects more on the initial limited manpower capacity of their emerging tax authorities to deal with t

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11

Echaiz, Moreno Daniel, and Moreno Sandra Echaiz. "Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/117810.

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This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation.<br>En el presente ensayo se exponen y analizan la configuración, la regu

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Fusitu'a, Lola Kalolaine Hua. "The evolution of construing "tax avoidance arrangement" a dissertation submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business (MBus), 2008 /." Click here to access this resource online, 2008. http://hdl.handle.net/10292/506.

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Gosai, Rakesh Datt. "The role of the Newton predication test in the tax avoidance methodology a dissertation submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/785.

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Battaglene, William M. "Australian promoter penalty laws: Their design, administration and commentary in Australian professional tax publications." Thesis, Queensland University of Technology, 2018. https://eprints.qut.edu.au/121484/2/William%20Battaglene%20Thesis.pdf.

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Responsive Regulation Theory is applied to an examination of the Promoter Penalty Laws, which are designed to deter the promotion of tax avoidance and tax evasion schemes. These laws are examined in terms of their legislative design, the way that the Australian Taxation Office applies them, and the views of them expressed in professional tax publications. Recommendations for potential improvements to the laws are made.

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Shi, Ruoxi. "The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/598.

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Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Sto

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16

Glaser, Alexander. "Reorganização societária como forma de planejamento tributário." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/30641.

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O presente trabalho procura identificar e descrever as possibilidades da utilização de procedimentos de reorganização societária tais como fusão, cisão e incorporação como formas de planejamento tributário. As reorganizações societárias vêm sendo utilizadas freqüentemente com a finalidade de se reduzir o ônus tributário das empresas e, conseqüentemente, aumentar sua lucratividade. Primeiramente procurou-se descrever e conceituar os processos de reorganização societária, bem como seus aspectos formais e burocráticos. Na seqüência abordou-se a questão da elisão e evasão fiscal, com ênfase na Lei

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17

Haffejee, Yaasir. "A critical analysis of South Africa's general anti avoidance provisions in income tax legislation." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1243.

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This treatise was undertaken to critically analyse the new general anti avoidance rules (new GAAR) as set out in sections 80A to 80L of the Income Tax Act1. A discussion on the difference between tax evasion and tax avoidance was performed in the first chapter. The goals of this treatise were then set out. An analysis of the requirements for the application of the new GAAR was performed in the second chapter. The courts have historically reviewed the circumstances surrounding an arrangement when determining whether tax avoidance has occurred. The new GAAR requires the individual steps of an ar

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18

Than, Tut. "The Court of Appeal decision in Accent Management Ltd v CIR [2007] NZCA 230 Statutory interpretation in New Zealand tax avoidance law : a thesis submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business, 2007." Click here to access this resource online, 2007. http://hdl.handle.net/10292/416.

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Duarte, Daniel José da Silva. "Corporate tax avoidance followed by mergers and acquisitions." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/13186.

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Mestrado em Finanças<br>Este trabalho tem como objetivo perceber as alterações ao planeamento fiscal da empresa após uma operação de F&A. Várias características de F&A foram testadas numa amostra que abrange 707 operações Europeias. No geral, os resultados sugerem que não há evidência estatística de alterações no planeamento fiscal da empresa adquirente após uma operação de F&A. No entanto, encontrámos evidência de um maior nível de planeamento fiscal quando as operações são horizontais e quando a empresa-alvo tem resultados operacionais negativos no ano anterior à operação. Os nossos resultad

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Hemmerich, Aaron Karl [Verfasser], and Jost [Akademischer Betreuer] Heckemeyer. "Empirical essays on the effects of countermeasures against cross-border tax evasion and avoidance / Aaron Karl Hemmerich ; Betreuer: Jost Heckemeyer." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1198398558/34.

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Hemmerich, Aaron Karl [Verfasser], and Jost H. [Akademischer Betreuer] Heckemeyer. "Empirical essays on the effects of countermeasures against cross-border tax evasion and avoidance / Aaron Karl Hemmerich ; Betreuer: Jost Heckemeyer." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://nbn-resolving.de/urn:nbn:de:101:1-2019103101072300521075.

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22

Weston, Tracey Lee. "A comparison of the effectiveness of the judicial doctrine of "substance over form" with legislated measures in combatting tax avoidance." Thesis, Rhodes University, 2004. http://hdl.handle.net/10962/100.

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Taxation statutes often provide opportunities for tax avoidance by taxpayers who exploit the provisions of the taxing statute to reduce the tax that they are legally required to pay. It is, however, important to distinguish between the concepts of tax avoidance and tax evasion. The central issue, especially where the contract has no business purpose, is whether it is possible for the substance and legal form of the transaction to differ to such an extent that a court of law will favour the substance rather than the legal format. The debate is whether the courts should be encouraged to continue

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Košťáková, Eliška. "Daňové úniky a transferové ceny." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-206176.

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The aim of the diploma thesis is to answer the question of where is the line between tax evasion, tax avoidance and tax fraud. Furthermore to characterize methods of measurement tax evasion and introduced actions against tax evasion and tax avoidance at the national and international level. This aim is achieved through analytical and synthetic methods used from the first to third chapter of the diploma thesis. The main goal of diploma thesis is to use external sources of information to determining transfer pricing methods in small economic models. To achieve this goal is at first step explain

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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 thr

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Correia, Alexandre Diogo Figueira da Silva. "ESG performance, tax avoidance and external financing decisions in Europe." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20881.

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Mestrado em Finanças<br>Este estudo pretende analisar se a evasão fiscal afeta o custo de capital das empresas na Europa, tomando em consideração o nível de ESG das empresas. Enquanto que as atividades de planeamento fiscal podem gerar um maior fluxo de caixa depois de impostos, como resultado de um menor pagamento de imposto para os governos, estas podem também levar a resultados futuros incertos e arriscados, o que pode impor vários riscos para as empresas. Particularmente, tomando em atenção a estrutura de capital das empresas, esses riscos podem afetar significativamente as decisões de fi

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Neto, Luís Flávio. "Teorias do abuso no planejamento tributário." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-03092012-143317/.

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O presente estudo analisa teorias do abuso no planejamento tributário. Inicialmente, busca-se definir e diferenciar planejamento tributário, planejamento tributário abusivo e evasão fiscal, partindo-se da premissa de que compete a cada Estado estabelecer, de forma peculiar, quais os critérios devem ser adotados para a identificação dessas figuras em seu ordenamento jurídico. Analisam-se os princípios constitucionais que podem ser ponderados no Brasil em relação a esse tema. Diante das teses que defendem a adoção, pelo Direito Tributário brasileiro, do abuso do direito, do abuso de formas, da f

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Jousset, Damien. "L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01D079/document.

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Pour lutter efficacement contre les phénomènes de fraude et d'évasion fiscales internationales favorisés par l'opacité des juridictions offshores et l'attractivité des paradis fiscaux, Je législateur a eu recours aux présomptions. Cette technique juridique a pour caractéristique de modifier la dialectique de la preuve en faveur de l'administration, qui n'est plus tenue de faire la démonstration de la fraude ou de l'évasion, mais seulement d'un ou de plusieurs faits connexes à l'infraction frauduleuse ou au fait d'optimisation fiscale abusive. En pratique, le législateur a souvent eu recours à

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Tusubira, Festo Nyende. "Tax compliance by the small and medium-sized corporations : a case of Uganda." Thesis, University of Exeter, 2018. http://hdl.handle.net/10871/33136.

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The aim of this thesis is to understand tax compliance decisions made by corporate SMEs in Uganda. The study draws on compliance models developed in other settings and explores their applicability in the Ugandan context using mixed methods. Firstly, the study investigates the roles played by tax fairness, trust in government and the URA, and the effects of audits and sanctions in influencing compliance . Secondly, the study explores the direct and indirect roles played by social norms in terms of influencing tax compliance among SMEs . Lastly, the study assesses the effects of corruption on co

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Ibarra, Olivares Rebeca. "Social mechanisms of tax behaviour." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:2893069a-a2bf-46ff-a769-e9ec4ec58b48.

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The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these

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Coulon, Édouard. "L'évasion fiscale : essai de construction d’une catégorie juridique." Electronic Thesis or Diss., Paris 2, 2021. https://buadistant.univ-angers.fr/login?url=https://bibliotheque.lefebvre-dalloz.fr/secure/isbn/9782247226528.

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L’expression « évasion fiscale » a connu un large succès ces dernières années au rythme des révélations journalistiques sur des « affaires » ou des « scandales ». La vitalité de cette expression ne doit pas faire oublier que celle-ci détient également une portée juridique. L’expression est largement employée par les différentes sources du droit ou par leurs commentateurs, mais elle n’a pas reçu jusqu’à présent de définition stable et unanimement partagée. Bien au contraire, elle souffre d’une certaine confusion avec d’autres expressions souvent accolées ou mêlées à elle que sont la « fraude fi

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Lopes, Maria de Fátima Gomes. "Uma análise qualitativa ao fenómeno da economia paralela." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/21156.

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Mestrado em Gestão de Projetos<br>Na gestão de projetos existe a consciência em calcular e avaliar o risco em todas as suas fases do ciclo para diminuir o erro. Perceber a existência do risco, analisá-lo e minimizá-lo são processos da gestão do risco que se encontram presente em todas as situações no dia a dia. O presente estudo tem como objetivo analisar a perceção que os contribuintes singulares comuns e de profissionais ligados a diversas áreas (com base em Vicente, 2017), residentes em Portugal, possuem acerca dos pagamentos com “dinheiro na mão”. Este trabalho é, empiricamente, constituí

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Lívová, Jana. "Skutečný obsah právních úkonů v daňovém právu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199271.

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This thesis deals with the real content of legal acts and its evaluation, identification and demonstration by the tax administrator. The aim is to determine which legal institutes are used in the tax administrator's control. Also if it uses the institute of the real content of legal acts and if it uses the correct way according to analysis of Czech law. The first part sets out the legal act, the second part sets out the interpretation of legal acts. The forms of the minimalization of the tax liability is set out in the third part, the greatest emphasis is on tax avoidance and tax evasion. The

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Oliveira, Nicole Najjar Prado de. "A fundamentação das decisões do CARF em matéria de planejamento tributário." Pontifícia Universidade Católica de São Paulo, 2015. https://tede2.pucsp.br/handle/handle/6936.

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Made available in DSpace on 2016-04-26T20:24:02Z (GMT). No. of bitstreams: 1 Nicole Najjar Prado de Oliveira.pdf: 35223176 bytes, checksum: ce90c5dd883866cdfa47c54df03dc0d7 (MD5) Previous issue date: 2015-11-24<br>The purpose of this study is to present the conclusion regarding the analysis of the a sample of Administrative Board of Tax Appeals CARF case laws involving tax planning, focused on the identification of the grounds of these decisions. In the first part, constitutional institutes concerning to the matter were carefully explored, with a special highlight for the lawfulness, tipic

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Sykes, Justin. "The Trouble With Transfer Pricing, and How to Fix It." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/963.

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Many multinational firms, notably Apple Inc., have engaged in increasingly aggressive tax planning strategies which shift billions of dollars overseas. This paper examines the problem through a case study of Apple, concluding that while many loopholes are utilized, aggressive transfer pricing of intangible assets is the root of the problem. Several solutions are examined before concluding that the best solution is a partial elimination of deferral in the form of a minimum payout share.

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Rycx-Tekaya, Aude. "La fraude et l'évasion fiscales : regards croisés France et Emirats Arabes Unis." Thesis, Lille 2, 2012. http://www.theses.fr/2012LIL20012.

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La fraude et l’évasion fiscales focalisent l’attention des Gouvernements depuis la crise financière de 2008 bien que le problème soit ancien. Face à l’ampleur d’une crise aux conséquences dramatiques, les gouvernements ont pris conscience de l’urgence d’une action efficace. La lutte contre ces pratiques prend une ampleur nouvelle depuis qu’elle est considérée comme un enjeu majeur. Jusqu’à présent les fraudeurs bénéficiaient d’une certaine clémence mais les scandales récents qui ont éclaté mettant en cause des paradis fiscaux, jumelés à la crise qui fait rage, leur ont fait prendre un tout aut

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Okuma, Alessandra de Souza. "Normas anti-elusivas domésticas e internacionais no direito tributário internacional." Pontifícia Universidade Católica de São Paulo, 2009. https://tede2.pucsp.br/handle/handle/8826.

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Made available in DSpace on 2016-04-26T20:29:54Z (GMT). No. of bitstreams: 1 Alessandra de Souza Okuma.pdf: 2067533 bytes, checksum: fb2d17d87e735a3f03a1c33e12624ab6 (MD5) Previous issue date: 2009-10-09<br>The purpose of this paper is the analysis of anti-avoidance rules in the Brazilian law, as well as these provided by international treaties executed by Brasil, regarding the corporate income tax. Our opinion on the extension of the general anti-avoidance provision contained in domestic law is based on the following premises: (i) the theory of autopoietic systems by Niklas Luhmann; (ii) ta

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Germano, Livia de Carli. "A elusão tributária e os limites à requalificação dos negócios jurídicos." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-19112010-083302/.

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O presente estudo examina os limites à requalificação dos negócios jurídicos no Brasil, seja pelas autoridades fiscais seja pelo legislador tributário (infraconstitucional) com a criação de regras específicas e gerais para o controle da elusão fiscal. Para tanto, considera-se a elusão fiscal como figura autônoma, buscando-se identificar os critérios para a delimitação desta zona cinzenta existente entre a conduta contra legem (evasão) e aquela que não contraria, quer direta quer indiretamente, o ordenamento (elisão), e que corresponde à prática de atos aparentemente lícitos mas que ferem indir

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Olson, William H. (William Halver). "An Empirical Investigation of the Factors Considered by the Tax Court in Determining Principal Purpose Under Internal Revenue Code Section 269." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc332329/.

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The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).

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Tichá, Dominika. "Vybrané daňové aspekty medzinárodného podnikania." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193862.

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The result of the global integration of the world economy are globally operating corporations. Multinational enterprises operate in different countries whose economic policies are different from each other. These differences have considerable impact on tax policy. Taxes are the subject of conflicting interests of the international business and tax policy. One of the current objectives of the MNEs is to reduce the total cost in order to achieving competitive advantage in the global market as well as to minimize the global tax liability through its optimization. To achieve these objectives the i

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Barretto, Junior Valter Pedrosa. "Planejamento tributário na jurisprudência do Conselho Administrativo de Recursos Fiscais: desafios de uma pesquisa empírica." reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/8377.

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Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2011-06-10T20:10:10Z No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5)<br>Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:11:21Z (GMT) No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902 (MD5)<br>Approved for entry into archive by Vera Lúcia Mourão(vera.mourao@fgv.br) on 2011-06-10T20:12:03Z (GMT) No. of bitstreams: 1 61080200038.pdf: 1247411 bytes, checksum: b4f058aadbdeec278040deca52f4f902

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Escobar, Sebastian. "Essays on inheritance, small businesses and energy consumption." Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-320724.

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Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. This study estimates the extent of estate size under-reporting, a form of inheritance tax planning, using the repeal of the Swedish tax on spousal bequests, in 2004, and a regression discontinuity design. The results show that, on average, estate sizes were 17 percent lower, and the share of estates that completely escaped tax payments was 26 percent larger due to under-re

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Komárková, Renata. "Daňové ráje a jejich využití." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2013. http://www.nusl.cz/ntk/nusl-223868.

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This master thesis deals with the characteristics of tax havens, approach beneficiary companies and way of their use and potential abuse. The first part defines basic terms, which are tax havens are closely linked. The second part is devoted to the characterization chosen tax havens in different areas of model-based taxation example of two types of companies. The third part contains the suggestions and recommendations for setting up a company in a tax haven.

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Jiang, Chen. "L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français." Thesis, Aix-Marseille, 2018. http://www.theses.fr/2018AIXM0405.

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Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le traitement fiscal des restructurations d'entreprises en matière d'impôt sur le revenu des entreprises ». Cette circulaire a introduit en Chine un régime fiscal spécial sur le modèle du droit américain. Les États-Unis sont un pays de Common Law, alors que la Chine est un pays de droit écrit. Le régime fiscal spécial en Chine est une simple transposition des dispositions américaines, et souffre d’un manque de précisions normatives. La mise

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Sennoga, Edward Batte. "Essays on Tax Evasion." Digital Archive @ GSU, 2007. http://digitalarchive.gsu.edu/econ_diss/18.

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Essay one develops and tests a revenue-maximizing tax structure model. This model represents one of the first attempts to evaluate and compare the responsiveness of various tax instruments to tax evasion within a tax revenue maximization framework. We use data from both the OECD and East African countries and estimation is via a seemingly unrelated regression model. The GDP share of agricultural income is used as an instrument to correct for the simultaneity between tax revenue shares and tax evasion. Our findings indicate that tax evasion increases the tax authority’s reliance on consumption

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Gmyrin, A. A. "Criminological characteristics of tax evasion." Thesis, Національний авіаційний університет, 2020. http://er.nau.edu.ua/handle/NAU/41673.

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In scientific research and practice, various instruments are used for the disclosure of the content of the crime, which include, for example, criminal law,forensic and criminological characteristics, each of which reveals the content of the subject matter of the study (crime, criminal activity) from its own special point of view. With regard to the criminal legal characteristic, it is of great importance for a complete and objective assessment of the act committed, as well as for determining the boundaries and scope of application of the criminal law.<br>In scientific research and practice, v

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Yuwono, Thalyta Ernandya. "Individual income tax in Indonesia behavioral response, incidence, and the distribution of income tax burden /." unrestricted, 2008. http://etd.gsu.edu/theses/available/etd-12122008-223215/.

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Thesis (Ph. D.)--Georgia State University, 2008.<br>Title from file title page. Sally Wallace, committee chair; Jorge L. Martinez-Vazquez, Roy W. Bahl, Robert M. McNab, committee members. Description based on contents viewed June 15, 2009. Includes bibliographical references (p. 113-117).

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Turner, Sean C. "Essays on Crime and Tax Evasion." Digital Archive @ GSU, 2010. http://digitalarchive.gsu.edu/econ_diss/64.

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This dissertation consists of three essays addressing two issues related to crime and tax evasion. The first essay investigates the relationship between property and violent crime with law enforcement expenditures. The second essay examines the market structure in transition economies and the effects on firm-level tax evasion. The third essay investigates the incidence of tax evasion in a general equilibrium framework. The topics in all three essays are linked by their focus on criminal or illegal behavior. The essays also answer questions related to developing sound governmental policy an

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Bayer, Ralph C. "The economics of income tax evasion." Thesis, London School of Economics and Political Science (University of London), 2003. http://etheses.lse.ac.uk/2656/.

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This thesis consists of three extended essays on the evasion of income tax. The main purpose of this thesis is to refine the existing tax evasion models in a way that makes it possible to explain empirically established stylized facts that could not be explained before. In the first part we use a standard neoclassical framework in order to analyse the impact of risk preferences on evasion behaviour. We argue that expected value maximization with some fixed and variable costs incurred during the evasion process (moral cost, cost of coverage action etc.) is an appropriate framework to explain th

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Vijoen, Janel. "Lessons learnt from history : tax evasion." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/60529.

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Tax evasion is not a new discovery. The concept of cheating the taxman has been around since the time of the Egyptian Pharaohs. Tax evasion and punishment methods in ancient times, specifically in Egypt, Greece and Rome, are discussed and compared to the history of the native poll tax and the evasion thereof in South African during the 18th century. The tax evasion court case of Al Capone in 1931 laid the foundation for methods such as collaboration between tax authorities and law enforcement agents to investigate charges and convict tax evaders in modern day society. The curbing of tax evasio

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Coetzee, Wessel. "Are tax penalties effective in combatting tax avoidance?" Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74957.

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Background: Tax avoidance is a prevalent issue that perplexes many governments, policy makers and revenue collection authorities across the globe. Tax avoidance is the legal exploitation of loopholes in tax laws and the abuse of tax benefits intended for other purposes. Excessive and impermissible tax avoidance constrains a government’s capacity to deliver public goods, services and programmes to the broader public. Various measures have been implemented over time to curb this unwanted behaviour. Examples of these measures include tax reforms and the introduction of general and specific

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