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Dissertations / Theses on the topic 'Tax on income of physical persons'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Воронкова, Т. О., та T. O. Voronkova. "Контроль налоговых органов за исчислением и уплатой налога на доходы физических лиц : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/95060.

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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию контроля налоговых органов за исчислением и уплатой налога на доходы физических лиц. Предметом исследования выступают экономические отношения, возникающие в ходе контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц. Основной целью магистерской диссертации является анализ контрольной деятельности налоговых органов за исчислением и уплатой налога на доходы физических лиц на примере ИФНС России по Кировскому району г. Екатеринбурга, включающий разработку предложений п

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2

Hájková, Jana. "Vliv realizace projektu "Třeboň - rozvoj lázeňské infrastruktury" na motivační složku daně z příjmů fyzických osob ze samostatně výdělečné činnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76413.

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The thesis describes realization effects of the project "Třeboň - rozvoj lázeňské infrastruktury" on the ammount of tax income in the city, especially with focus on the development of the part of tax incomes. These incomes receives the city as a share of tax incomes from self-employed persons (by law of budget determination of taxes No 243/2000 Sb.). According to this law each commune receives 30 % of tax from self-employed subjects, which have place of residence in the territory of this commune. This share of the tax is called as "motivation component" and it should motivate communes to creat

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3

Van, der Westhuizen Francois Duplessis. "Venture and trade conducted by natural persons for income tax purposes." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-04092009-142658/.

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4

Loyson, Richard Michael. "A critical analysis of the income tax implications of persons ceasing to be a resident of South Africa." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1180.

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Over the last 10 years the South African fiscus has introduced numerous changes to the Income Tax Act (ITA) which affect the income tax implications of persons ceasing to be a resident of South Africa. The two main changes were: - The introduction of a world-wide basis of taxation for residents - The introduction of capital gains tax (CGT) as part of the ITA The aim of this treatise was to identify the income tax implications of persons ceasing to be a resident of South Africa. Resulting from this research, several issues in the ITA have been identified, and the two major ones are summarised b

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5

Beukes, Marvan. "Thin capitalisation in South Africa, including a critical analysis of the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/18623.

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This dissertation endeavours to analyse the anti-avoidance measures implemented (and planned for the future) in South Africa to combat the practice known as "thin capitalisation". It critically analyses the Draft Interpretation Note on the determination of the taxable income of certain persons from international transactions: Thin capitalisation. It concludes that the arms-length approach is not suitable for South Africa and that it is essential that a system of advance pricing agreements be implemented.

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6

Mabweazara, Smart Zivanai. "Physical activity behaviours of persons with HIV and AIDS in low-income populations: The design of a context-sensitive randomised control trial." University of the Western Cape, 2018. http://hdl.handle.net/11394/6593.

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Philosophiae Doctor - PhD<br>The Human immunodeficiency virus (HIV) and acquired Immunodeficiency syndrome (AIDS) are serious health issues that continue to affect many nations. Specifically, the sub-Saharan African region has the highest prevalence of HIV and AIDS worldwide. Africans living in informal settlements or townships have the highest prevalence of HIV in South Africa. Persons of low socioeconomic status (SES) in general become socialised into unhealthy behaviours and risk factors at early ages, and experience poor health outcomes. Physical activity (PA) is one cost-effective, non-ph

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7

Rogers, Richard. "A critical analysis of the tax concessions relating to medical expenses, with particular emphasis on persons with a physical impairment or disability." Thesis, Rhodes University, 2016. http://hdl.handle.net/10962/4144.

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This thesis provides a critical analysis of the tax concessions granted in respect of medical costs, with particular reference to persons with a physical impairment or “disability” in the South African context. The primary method of collecting information for this research was through an extensive analysis of the South African legislation that is specifically applicable to a person who has a physical impairment or a “disability”. The analysis placed particular emphasis on the qualifying diagnosis criteria for a “disability” as defined for tax purposes as well as on the qualifying expenditure i

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8

Smit, Nell-Mari. "An international comparison on the impact of the extended life expectancy of natural persons for taxation purposes." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/26428.

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The increase in the life expectancy of natural persons has become a worldwide phenomenon. People live longer and need income for longer periods of time. Individuals need to start saving for their retirement early in life while still part of the workforce. Insufficient retirement savings lead to individuals not having sufficient income for their retirement. People become dependent on the government for assistance in paying for their day-to-day living expenses, leading to increases in social grants payable by the government. In South Africa the National Treasury needs to budget through taxation

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9

Kábelová, Lucie. "Daňová mezera u zdanění osobních příjmů." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206123.

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This theses is about measuring the tax gap in the personal income tax in the Czech Republic. The first chapter deals with the theory of the tax gap, tax evasion and shadow economy. Second chapter describes methods that are used for measuring the shadow economy and the tax gap. The third part analyses the taxation of dependent and independent activity in the Czech Republic. The last, fourth part, estimates the tax gap in the personal income tax in the Czech Republic.

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10

Muñoz-Capcha, Ana-Cecilia, and Ana-Cecilia Muñoz-Capcha. "Limitación en la atribución de pérdidas generadas por consorcios con contabilidad independiente: análisis de la legitimidad de su designación como contribuyentes del impuesto a la renta." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3122.

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El presente trabajo plantea una modificación al artículo 14 de la Ley del Impuesto a la Renta, sobre los contribuyentes, distinguiendo a los sujetos con personalidad jurídica respecto de los cuales existe algún ánimo de organización para constituirse en un ente distinto al de sus partes del grupo de entes en los que prima alguna consideración de orden económico o patrimonial para su elección como contribuyente.<br>Trabajo de investigación

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11

Олексіч, Жанна Анатоліївна, Жанна Анатольевна Олексич, Zhanna Oleksich та Р. О. Науменко. "Аналіз видів факторів впливу на ПДФО". Thesis, Видавничий дім «Ельдорадо», 2020. https://essuir.sumdu.edu.ua/handle/123456789/82515.

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Одним із ключових питань бюджетоутворення є забезпечення достатнього за обсягами та своєчасного наповнення доходної частини бюджету країни. Податок на доходи фізичних осіб (ПДФО) виступає в ролі одного з основних бюджетоутворюючих податків та відіграє значну роль у перерозподілі доходів громадян та забезпеченні фіскальної достатності бюджету. Даний податок є соціальним регулятором, адже через сплату цього податку встановлюється зв;язок між платником та державою.<br>Одним из ключевых вопросов бюджетообразования есть обеспечение достаточного по объемам и своевременного наполнения доход

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12

Ferdous, Tamanna. "Determinants and Functional Impact of Nutritional Status Among Older Persons in Rural Bangladesh." Doctoral thesis, Uppsala : Acta Universitatis Upsaliensis : Univ.-bibl. [distributör], 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-107369.

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13

Mičulková, Hana. "Mezinárodní zdanění příjmů daňového rezidenta České republiky s příjmy z Kanady." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319476.

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The Master’s thesis focuses on taxation of employment income of the resident of the Czech Republic who also receives employment income from Canada. The thesis explains elementary principles and concepts related to income taxation of natural persons in the Czech Republic and Canada. The relevant articles of the Convention for the avoidance of double taxation are analysed. Based on the theoretical part of the thesis, a methodology for determination of a model taxpayer’s tax liability is designed with regard to available means of tax optimization.

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14

Skalická, Hana. "Harmonizace zdaňování korporací v EU." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-233705.

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After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly impo

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15

NAUŠOVÁ, Ladislava. "Daň z příjmů fyzické osoby v ČR a její komparace s vybraným státem EU (Slovensko)." Master's thesis, 2008. http://www.nusl.cz/ntk/nusl-85498.

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The object of this diploma work is comparion of the personal income tax in Czech republic and in Slovakia. I confort the incomes which are subject to taxation, taxable parts, tax reduction, the calculation of income tax. Part of this diploma work is tax reform which is accepted as of January 1, 2008.

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16

Левчук, О. В. "Прибуткові податки в системі державного регулювання доходів юридичних і фізичних осіб". Thesis, 2015. http://dspace.oneu.edu.ua/jspui/handle/123456789/6192.

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У роботі розглядаються теоретичні основи прибуткового оподаткування, а саме механізм розрахунку податку на прибуток підприємств та податку на доходи фізичних осіб, методи справляння прибуткових податків. Зроблено аналіз рівня ВВП, інфляції, заробітної плати, прибутку підприємств до оподаткування, податкових пільг, податкового навантаження, податкових надходжень України, узагальнено зарубіжний досвід у цій сфері.<br>В работе рассматриваются теоретические основы подоходного налогообложения, а именно механизм расчета налога на прибыль предприятий и налога на доходы физических лиц, методы взимания

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17

Govindsamy, Kevin. "Determination of the taxable income of certain persons from international transactions : transfer pricing." Thesis, 2004. http://hdl.handle.net/10413/1497.

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Many intra-firm transactions are non-market transactions and therefore lack a market determined price. A transfer price is the price assigned to such nonmarket intra-firm transfers. Transfer prices are especially important for multinational corporations, since a parent company typically has subsidiaries or branches in other countries and transfers are often made between the component parts of the multinational. As the world has become more internationally dependent, these transactions and the associated transfer prices have come under increased scrutiny. The fear often expressed by governments

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18

HUANG, WAN-TING, and 黃婉婷. "A Tax Issue Study on the Income Tax Practices of Non-profit Organizations ─ Centering on Juridical Persons in Medical Care." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ve2xwr.

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碩士<br>國立臺北大學<br>法律學系一般生組<br>105<br>Non-profit organizations play important roles in our society today, but some of them are reduced to tax havens both in Taiwan and PRC (Mainland China, exclusive of Hong Kong and Macau, hereinafter referred to as ”China”), contrary to tax equity and tax neutrality principles. To protect the rights of taxpayers and to meet the equal burden of tax, the practice of tax preference should not only have the legal provisions in formal construction but should also have substantive justification. Therefore, the strength of the disclosure of information of non-profit or

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19

Sehume, Tebogo. "The South African capital gains tax consequences of ceasing to be a resident for persons other than individuals." Thesis, 2014. http://hdl.handle.net/10210/8784.

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M.Comm. (International Taxation)<br>Under the South African income tax system, para 12 of the Eighth Schedule states that, when a person ceases to be a resident, he/she is deemed to have disposed of his/her worldwide assets (subject to certain exclusions) at market value the day before he/she terminates his/her residency. Such deemed disposal triggers a capital gains tax charge. Commonly referred to as the ‘exit tax’, it has been in place since the introduction of capital gains tax on 1 October 2001. A recent ruling in the Supreme Court of Appeals found that according to article 13 of a double

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20

Moosa, R. "Medical tax benefits to South African taxpayers : an overview." Diss., 2017. http://hdl.handle.net/10500/23734.

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This study presents an overview of the medical expenditure allowed to taxpayers in the South African Income Tax Act, 58 of 1962 (hereafter the “Income Tax Act”). The study traces the changes made to the allowed expenditure over time. Changes made to the Income Tax Act, illustrating the effect of qualifying medical expenses on the income of persons with disabilities in terms of the Income Tax Act, are described. Certain provisions of the Income Tax Act, as well as other legislation dealing with persons with disabilities, were analysed. Furthermore, the research shows the effect of moderate to s

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21

Черногор, С. В. "Податок на доходи фізичних осіб: бюджетна та регулююча роль". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7557.

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Кваліфікаційна робота магістра складається з трьох розділів. Об’єкт дослідження – система оподаткування доходів фізичних осіб. У роботі розглядаються теоретичні аспекти оподаткування доходів фізичних осіб. Досліджена соціально – економічна сутність оподаткування доходів фізичних осіб. Розглянуто механізм стягнення податку на доходи фізичних осіб та організація оподаткування доходів фізичних осіб – підприємців в Україні. Проаналізовано фіскальне значення оподаткування доходів фізичних осіб в Україні. Визначена роль податку на доходи фізичних осіб у бюджеті міста Одеси. Розкриті проблеми опо

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22

Lopes, Sara Lisete Nogueira. "Os benefícios fiscais no direito da insolvência." Master's thesis, 2018. http://hdl.handle.net/10400.14/26636.

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O presente estudo pretende analisar os Benefícios Fiscais num dos Diplomas em que se encontra previsto: o Código de Insolvência e Recuperação de Empresas. Para tal, num primeiro momento vamos aclarar o conceito de benefícios fiscais no geral, para de seguida analisar a evolução das normas no diploma em questão, para num momento ulterior saber qual o seu âmbito de aplicação. Não menos importante, é saber os procedimentos utilizados pela Autoridade Tributária e Aduaneira para interpretação da lei e qual a sua força vinculativa. Após esta abordagem mais teóricas, iremos debruçar a nossa atenção n

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