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Dissertations / Theses on the topic 'Tax on land'

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Published: 30 May 2022

Last updated: 31 July 2025

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1

Manaf, Nor Aziah Abdul. "Land tax administrations and compliance attitudes in Malaysia." Thesis, University of Nottingham, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.405106.

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2

Lin, Jue. "Essays on Chinese corporate tax avoidance." Thesis, University of Nottingham, 2018. http://eprints.nottingham.ac.uk/49088/.

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This thesis consists of three self-contained studies on corporate tax avoidance of Chinese firms around the 2008 Corporate Tax Reform. In Chapter 1, we describe the background of this thesis, provide a general introduction of the Tax Reform and outline the motivation of this research. Chapter 2 studies how multinationals’ decisions of foreign direct investment (FDI) into China responded to the tax reform where exemption from the dividend withholding tax was repealed and investors from various jurisdictions faced different withholding tax rates due to their existing double tax agreements (DTA)

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3

Morris, Gregory. "Tax related behaviour and corporate responsibility." Thesis, University of Nottingham, 2013. http://eprints.nottingham.ac.uk/14418/.

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Many companies engage in behaviour that is intended to reduce, mitigate or avoid the amount of taxation that would otherwise be due. This behaviour may result in changes to the tax code of a country and in comments being made and actions undertaken by governments, academics and other interested parties. This thesis argues that there exists a lack of clarity, coherence and consistency when considering and seeking to understand the relationship between tax codes, companies and society. This thesis argues that it is necessary to critically examine the nature of the tax related behaviour and also

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Pierpoint, Stephen John. "The administration of the land tax in England, 1643-1733." Thesis, University of Cambridge, 2017. https://www.repository.cam.ac.uk/handle/1810/270078.

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Despite England’s growing international trading wealth, an expanding secondary sector, and more productive agriculture the mid-seventeenth century state with its outdated tax system was politically and militarily weak. Civil war and its aftermath created the urgent and protracted supply need which instigated the creation and honing of radically new effective tax forms and processes which proved indispensable during the Restoration and beyond. Drawing on Kent, London and Bristol case studies this thesis explores how the land tax became a mainstay of an increasingly powerful early modern English

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5

Ying, Tingting. "Corporate governance and tax strategies in Chinese listed firms." Thesis, University of Nottingham, 2015. http://eprints.nottingham.ac.uk/28838/.

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Tax represents a significant cost to shareholders as well as to the firm, and it is generally expected tax aggressiveness are preferred. However, this argument ignores potential non-tax costs that could be associated with tax aggressiveness, especially those arising from agency problems and asymmetric information. This study aims to investigate the influence of corporate governance on taxaggressiveness of listed Chinese firms by adopting an agency perspective of the firm based upon the nexus of institutional arrangements in place in China. An innovation of this study is making use of available

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Rogers, Helen. "Uncertainty in transfer pricing tax rules : the role of APAs." Thesis, University of Warwick, 2009. http://wrap.warwick.ac.uk/35775/.

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Transfer pricing is an important issue for transnational enterprises (TNEs) seeking to comply with the different, inconsistent, tax rules of different nation states. The objective of this research is to examine the emergence of transfer pricing practice after the introduction of new tax rules in the US and the UK from the mid-1990s onwards and the issuing of the transnational OECD Transfer Pricing Guidelines in 1995. These rules require the use of the arm’s length principle, which is very broad, giving rise to considerable uncertainty as to how it should be interpreted, complied with and appli

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Langer, Sebastian, and Artem Korzhenevych. "The Effect of Land Consumption on Municipal Tax Revenue: Evidence from Bavaria." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2018. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-232044.

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This paper aims to quantify the municipal tax revenue effects of built-up area increases. The assumed existence of these effects is one of the key reasons for ongoing land consumption on the side of the municipalities. Some previous case studies however suggested that these effects might be not large enough especially in rural municipalities and would thus make land development not profitable. We estimate the effect of built-up industrial and commercial (BIC) area change on the business tax revenues in cross-sectional instrumental variable (IV) estimations. Based on detailed data for Bavaria,

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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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<p> 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.<p> The sit

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Grebe, Alta-Mari. "The income tax implications resulting from the introduction of section 12N of the Income Tax Act." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1020787.

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Section 12N, introduction into the Income Tax Act by way of Taxation Laws Amendment Act and which became effective on 2 November 2010, provides for allowances on the leasehold improvements on government-owned land and land leased from certain tax exempt entities as stipulated in section 10 (1) (cA) and (t). As section 12N deems the lessee to be the owner of the leasehold improvement, the lessee now qualifies for capital allowances which were previously disallowed.

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Maffini, Giorgia. "The corporate income tax in the open economy : incidence and profit shifting." Thesis, University of Warwick, 2010. http://wrap.warwick.ac.uk/3164/.

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This thesis investigates empirically the effects of the corporate income tax in an open economy. The analysis is carried out using linear panel-data regression methods. The first chapter studies the incidence of the corporate income tax. It introduces a model with location-specific rents which distinguishes between a direct effect and an indirect effect of the corporate income tax on labour. The former occurs when an increase in the corporate tax reduces the rent over which the employees and the company bargain. This reduces the bargained wage. The latter effect is the result highlighted in pr

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Adachi, Motohiro. "Theoretical and empirical study of the effects of the 1991 land tax reform on urban agricultural land development in Japan." Thesis, University of Cambridge, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.621147.

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12

Jeong, Moon-Gi. "Local land use choices : an empirical investigation of development impact fees in Florida /." [Tallahassee, Fla.] : Florida State University, 2004. http://etd.lib.fsu.edu/theses/available/etd-07162004-110122.

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Thesis (Ph. D.)--Florida State University, 2004.<br>UMI no. 3156225 - authorized facsimile from the master copy of the original, available from ProQuest/UMI Dissertation Services, Ann Arbor, MI. Includes bibliographical references. Available on the internet.

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TSAI, CHUN-MAN, and 蔡春滿. "A Study on Tax Revision From Agricultural Land Tax to Land Value Tax." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/64158730289103335170.

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Lin, Chin-Hsien, and 林金賢. "On Tax Saving : A Case of Land Value Tax." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/59762123265152914778.

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碩士<br>國立高雄第一科技大學<br>金融研究所<br>100<br>Based on the demand for saving taxes, this paper uses land value tax as an example, analyzing tax-saving plan via exploring current land value tax laws and regulations, related theories and opinions of various scholars, with tax incentives and relief provisions as two major focuses. In line with the types of properties owned, the case study delineates the methods and strategies for tax savings and discusses the timing and effectiveness under different contexts. In addition, according to individual holders of different types of land under distinct modules, th

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LO, TSAI-YUEH, and 羅彩月. "A Study on the Determinants of Individual Income Tax, Profit-seeking Enterprise Income Tax, Land Tax and Land Value Increment Tax in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ctqq5k.

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碩士<br>朝陽科技大學<br>財務金融系<br>105<br>This paper collates data of annual recurring income per household, the percentage of the population in low-income households, the percentage of the population with college/university education or better, the percentage of the population residing in urban planning divisions, unemployment rates, the percentage of employees and employers in the workforce across 20 cities and counties in Taiwan in 2006-2015 as independent variables. The data of individual income taxes, profit-seeking enterprise income taxes, land taxes and land value increment taxes are referred to

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陳雪貞. "A Comparative Legal Study of “Land Value Increment Tax” and “Integrated Housing and Land Tax”." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/05397563421852583482.

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Jou, Liang-Huey, and 周良惠. "The Impact of Land Value Tax and Housing Tax upon Capital Investment on Land in Taiwan." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/69119082518717319585.

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博士<br>國立政治大學<br>地政學系<br>87<br>The previous studies on the Impact of Land Value Tax rate and Housing Tax rate were mainly concerned upon macroeconomic demand sides instead of land productivity. The result of the paper, based on the supply-side economics and marginal equilibrium conditions of CES production function, shows that raising Land Value Tax rate and lowering Housing Tax rate would both promote capital input on land, and Housing Tax shifting to Land Value Tax would be benefit to land use. The data from 1991 to 1997 in Taiwan province were used to analysis the impact with 3SL

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Chang, Gong-Hwang, and 張宮凰. "Study on Land Value Tax Reform." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/7ae6dy.

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碩士<br>國立臺中科技大學<br>財政稅務系租稅管理與理財規劃碩士班<br>106<br>he equalization of land rights policy is hoping that everyone can get a piece of land for basic needs. Based on it, the starting point of progressive Land Value Tax rate puts restrictions on the size of the land. Land Value Tax, therefore, a type of ad valorem duty, levies taxes on the starting point and imposes progressive tax rate on the total. The self-use residential land tax, a sort of preferential tax, has to meet its “requirements,”which is based on the “size of the land”. It causes not only the inconsistency between taxable bases and prefer

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RongLi and 李蓉. "An Analysis of Land Value Tax on Urban Land Consolidation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/h9h337.

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碩士<br>國立成功大學<br>法律學系<br>107<br>Taiwan uses the land value tax to achieve the purpose of equal land rights and promotes land use and urban development. And land consolidation is a land redrawing system to promote the efficiency of land use. It reorganizes land within a specific area, improves public facilities and redistributes land to landowners. In order to prevent landowners from having double non-interest during the period of land consolidation, Article 17 of the Land Tax Reduction and Exemption Regulations:〝Land in expropriation or consolidation zone is exempted from land value tax or agri

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Li, Jia-Jyuan, and 李佳娟. "The Tax Rate Change to impact of the Tax Revenue - Land Value Increment Tax." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/9jhmcp.

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碩士<br>臺中技術學院<br>會計資訊系會計與財稅碩士班<br>99<br>The purpose of tax reduction policies, including the halves of levying Land Value Increment Tax for another extensive year in 2002 and permanent Land Value Increment Tax rate reduction in 2005, is to stimulate the sale of land, promote the real estate market and influence the tax revenue on the Land Value Increment Tax. This research to explore the impact of variation of the rate to revenue on the Land Value Increment Tax, this paper gathers Land Value Increment Tax income data for the years 1995-2008 for Taiwan 23 counties, Under the condition that the L

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21

"Cook County Land Bank and Land Bank Best Practices." Tulane University, 2013.

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Yu, Bo-Chiao, and 余博樵. "The Impact of Land Value Increment Tax Rate on Land Price." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/84041554479897227395.

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碩士<br>長榮大學<br>土地管理與開發學系碩士班<br>100<br>As the population increases, the availability of land is geting fewer. Result the land market prices are rise. In order to curb the speculative monopoly of the land market, the Government attempting to stabilize it by the imposition and adjustment of land value increment tax. In 1990s, in view of the real estate market downturn, the land value increment tax decline significantly. Review the reason of the real estate market downturn, the land value increment tax rate has become the causes of the market transactions inactively. Factors affecting of the la

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Lin, Sheng-Hau, and 林聖豪. "Land value tax, improvement tax and disequilibrium of housing market in Taiwan." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/b28upt.

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博士<br>逢甲大學<br>土木及水利工程博士學位學程<br>105<br>There exists conflicts in oversupply of housing and house price acceleration in Taiwan’s real estate market over the past twenty years. The unique split-rate tax on holding real estate which frequently criticized to regulate housing market has been implemented in Taiwan for more than thirty years. To realize whether the conflicts is caused by low efficient holding tax system, this study applies stock-flow model to examine the determinants of housing market and whether there exists disequilibrium, and the effects of holding tax system on housing market and

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Wang, Shu-Jung, and 王樹蓉. "Factors affecting land value increment tax avoidance: The land administration agent’s viewpoint." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/35953441945874194120.

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碩士<br>逢甲大學<br>土地管理所<br>95<br>The increment of land value would not increase by additional worker or capital; it is levied through incremental tax from the national revenue service. Although it have been stated in the constitution, but in recent years, many tax payers or interest parties have conducted tax avoidance by taking advantages of various policies, such as promoting of land utilization or boosting economic, as methods of “manipulating” on the planning of the land, which generates inappropriate claim of tax benefits and reduce on tax levies of national treasury. Also, follow-up of payme

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Hsu, Yo-Teh, and 徐有德. "The impacts of Land Value Increment Tax cut on corporate land transactions." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/27974770672616090040.

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碩士<br>國立政治大學<br>會計研究所<br>92<br>The Land Value Increment Tax (LVIT) has been halved for two years from Feb. 1, 2002. (The tax cut policy has been extended from two years previously to three years until Jan. 31, 2005). Prior studies found that the impacts of change in tax rate will be reflected on company stock prices, but fewer studies were aimed at the impacts of change in tax rate on real transactions. This study examines the impacts of LVIT cut on Taiwan’s listed and OTC companies land transactions. It is found that (1) According to the empirical results, listed and OTC companies deferred th

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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<br>國立東華大學<br>管理學院高階經營管理碩士在職專班<br>103<br>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 relatio

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Chen, Ying-Yen, and 陳映燕. "Economic analysis of the land value increment tax." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/mr53f6.

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碩士<br>銘傳大學<br>經濟學系碩士在職專班<br>95<br>Economic Analysis of the Land Value Increment Tax Student : Ying -Yen Chen Advisor: Dr. Chien-Sen Huang Dr. Cheng-Te Hsiao Abstract This study is to construct a Bi-Sector Trio Factor model in order to investigate and analyze the influence of the Land Value Increment Tax on the economy in Taiwan (R.O.C.). This model is developed by adding three factor productivities-Land, Labor and Capital to the Bi-Sector General Equilibrium Model that are static and completely comp

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Lin, Hsi-Ta, and 林希達. "The Effect of Land Expropriation on Property Tax." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/89729133677407722970.

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碩士<br>國立中正大學<br>國際經濟研究所<br>103<br>Abstract The purpose of this search is to determine how urban renew and tax increase will impact taxation received by the local governments. Legalizing the zone expropriation and urban land readjustments are methods used for urban renewal. In this study I analyzed 19 counties on the main land. We then analyzed if the local governments claim on the private lands for infrastructures and the citizens’ property taxes will be influenced. We examined the data from 1999 to 2012 with panel data analysis. The sources are from the Ministry of the Interior, Ministry of F

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Huang, Chao-Shun, and 黃朝順. "Research of the Practical Land Value Increment Tax Problem About the Agricultural Land." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/39051169071992998694.

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碩士<br>國立高雄大學<br>法律學系碩士班<br>99<br>On 1949 the Republic of China Government moved to Taiwan, first implementation of farm land rent reduction, following the implementation of the Homestead and, land to the tiller, agricultural land re-organizing, hillside development, a series of reclaimed land development and utilization of agricultural land reform Policies. On 1956, Republic of China implemented the city average land rights legislation to tax incentives as a reward incentive to uphold the long-term "agricultural land farmers omned", "agricultural farm" of agricultural policy. This paper attem

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Chang, Ya-Yun, and 張雅芸. "The Impact of Agricultutral Land Shifting on Land Value Increment Tax in Taiwan." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/13288134611050485448.

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碩士<br>逢甲大學<br>財稅所<br>96<br>The purpose of this study is to investigate the impact of agricultural land shifting on land value increment tax revenue in Taiwan. This study uses error corrective model and panel data model to do empirical analysis. The empirical models of this study are different from the previous studies. The time series data period is from 1984 to 2006 of Taiwan Province, except the Taipei and Kaohsiung municipalities. The panel data consist of 21 counties and cities of Taiwan Province from 2001 to 2006. Before use the error correction model to do empirical analysis, we did unit

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Chuang, Yu-Ying, and 莊玉盈. "The Effect of Land Value Increment Tax Policies to Land Transaction in Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/10825790325602608917.

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碩士<br>逢甲大學<br>財稅所<br>99<br>The land value increment tax (LVIT) in Taiwan was first temporarily half tax levy from 2002 to 2004 and then lowered the statuary tax rates after 2005. Using the panel data of 23 municipalities from 1999 to 2009, we empirically analysis the policy effect on real estate transaction. We divide the land transactions into three types: owner occupied housing, real estate speculation and tax avoidance, land development and commercial use. We find that the policy changes have no significant impact on real estate speculation and tax avoidance since the owners hold the real e

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HSU, WAN-TING, and 徐婉婷. "A Study on Land Tax Reduction and Exemption for Roads-Centered on Article 9 of Land Tax Reduction and Exemption Regulations." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/aa6433.

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碩士<br>國立中正大學<br>財經法律學系碩士在職專班<br>107<br>The ROC’s land value tax is a form of property tax, with the tax object of the latter being property. The value of land stems from its ability to produce revenue, hence land value tax can be viewed as benefit tax. The Judicial Yuan Interpretation No.400 states that in cases of privately-owned existing roads on which public easements have been established due to some specific criteria, the owners of those roads have been deprived of their freedom to use and make profits from the lands in question. Due to the land in question’s inability to produce revenu

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Kuo, Chih-Ming, and 郭芝明. "A Study of Integrated Housing and Land Income Tax in Taiwan and the Discussion of Relation to Land Value Increment Tax." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/sjy695.

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碩士<br>國立臺灣大學<br>科際整合法律學研究所<br>107<br>The ''Integrated Housing and Land Income Tax'' was implemented on January 1, 2016, in response to expert’ and mass’ attention to this issue. In comparison with the pre-revision regulations, the income within ''the total amount of land value increment'' is still taxed by ''Land Value Increment Tax,'' but the income over ''the total amount of land value increment'' is taxed by ''Integrated Housing and Land Income Tax.'' Thus, ''Land Value Increm

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Li, Mei-Lien, and 李美蓮. "A Study on the Tax Rate Changes Impact of the Deed Tax, Land Value Increment Tax, and Estate Tax on the Local Government Tax Revenues." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/h6wp4c.

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碩士<br>國立中興大學<br>應用經濟學系所<br>101<br>Based upon the long-term traced data from 1991 to 2010, totally twenty(20) years (panel data), this paper analyzes the pre- and post-revised system of the local governments in Taiwan. Through the adoption of quantitative fixed effect model and descriptive statistical analysis of the enforced half-imposed reduction of contract tax rate, land value-added tax rate and the influence of such rate dropping of land value-added tax and inheritance tax cast upon the revenue of the local government since 1999. It is found in the outcome of study the reduction of contr

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Chen, Min-Chen, and 陳旻辰. "The Effect of Luxury Tax on the Land Value Increment Tax Revenue in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/09582079663466907908.

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碩士<br>朝陽科技大學<br>財務金融系碩士班<br>101<br>This research explores the effect of governmental luxury tax upon Land Value Increment Tax revenue. Paired Sample T-test is taken to analyze whether there are significant differences among twenty-two cities and counties after the luxury tax is brought into practice. According to the empirically analyzed results, twelve cities and counties are found to be significantly impacted comparing the situation of 22 months before the luxury tax is implemented and that after the luxury tax has been carried out for 22 months. However, only three cities and counties are c

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shih, hsiao-pei, and 施筱珮. "Consumer Response to Land Value Increment Tax Rate Reductions." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/62735070515386644546.

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碩士<br>逢甲大學<br>會計與財稅所<br>92<br>Abstract The purpose of this study is to discuss consumer response to land value increment tax rate reductions and find out whether empirical results support the Ricardian equivalence or not. First, the empirical results indicate that respondents’ backgrounds (such as sex, with/ or without child, age, education and family income) have significant influences on knowing the policy of land value increment tax rate reductions. Respondents’ age has significant influence on increasing the motive of purchasing estates and has significant influence on knowing who is ben

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Jen, Yen-Hsueh, and 任燕雪. "Empirical Studies of Influencing Land Value Increment Tax Revenues." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/20301853083317122945.

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碩士<br>淡江大學<br>會計學系碩士在職專班<br>102<br>Since the year of 2000,the goverment implemented the land value increment tax cut policy to accelerate the land transaction and stimulate the real estate market, for example the reduction policy of land value increment tax to half and the reduction of land value increment tax rate. Further, attain supply-side economist’s objective that was the tax cuts will gained more tax revenues and give a much needed boost to the economy. However, the property values up especially in the metropolis, the government put into the specifically selected goods and services tax

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Liu, Li-hui, and 劉麗慧. "The Impact of Land Value Increment Tax Cuton Economic." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/14081308445463328427.

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碩士<br>世新大學<br>財務金融學研究所(含碩專班)<br>101<br>The government implemented land value increment tax cut policy to active estate market and boost the domestic economy in 2002 early. Today, the policy have implemented for more ten years. How is the effect? This thesis use Vector AutoRegression(VAR) method to analyze the impact of economic under land value increment tax cut policy. The empirical results are land value increment tax did not have a two-way relationship with gross domestic product, but the construction area and land value increment tax has a one-way relationship. For impact effect, the impac

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Su, Hsiu Fang, and 蘇秀芳. "The Study on the Problems of Land Tax Relief." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/8852xg.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理系碩士在職專班<br>104<br>In order to achieve specific goals, such as economic development, promote land use, improve social welfare and public interests, etc., Government has facilitated land tax law and related regulations provide for the waiver provisions such as direct taxes relief to applicants, and land tax related rental-tax provisions, but these are scattered in various regulations, and it’ s mandate belongs to different governing authorities. On the other hand, as the general public gains more understanding of the related acts then in the past, they will gradually g

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Ma, Yui-Yi, and 馬瑞憶. "The influence of the Privileged Rate of Land Value Increment Tax for Land for Self-use Residential Land Policy on the Local Government Tax Revenue and Fair Income Distribution." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/84er5q.

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碩士<br>國立臺中科技大學<br>會計資訊系會計與財稅碩士班<br>100<br>This research is to explore the impact of the Privileged Rate of Land Value Increment Tax for Land for Self-use Residential Land Policy on the Local Government Tax Revenue and Fair Income Distribution. Based on this empirical study, the land value increment tax income would be largely decreasing because government has implemented the Privileged Rate of Land Value Increment Tax for Land for Self-use Residential Land Policy. Moreover, the gap between the rich and poor would be enlarged. Therefore, this study can provide government a reference of tax poli

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Chien, Yinh Hsueh, and 簡瑩雪. "A Study in the Effect of Land Value Increment Tax Rate on the Land Transfer." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/24389963570103150158.

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碩士<br>長榮大學<br>土地管理與開發研究所<br>95<br>It was in 1977 that three classes for Land Value Increment Tax rate were designed as 40%、50% and 60% respectively. Until 2002, the policy titled “Land Value Increment Tax Cut in half for three years” was enforced. The tax rate was revised permanently as 20%、30%、40% respectively in 2005. The change as well as influence of the policy not only brings the dispute for the tax fare, but also causes the argument about the effect of the Land Value Increment Tax Cut that could boost the real estate market actively. Based on exploring the authentic load of the Land Val

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Chu, Mei-hua, and 朱美華. "A Research on Exempt from Land Value Increment Tax on Reserved Land for Public Facilities." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/61959189598819579377.

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碩士<br>國立高雄大學<br>法律學系碩士班<br>101<br>Under the tax collection procedure, both the tax collector and the taxpayer must fulfill their obligations in relation to the constitutive elements for a taxed fact, achieving an equitable and correct tax assessment, so as to ensure fairness and justice in taxation. In other words, the tax collector has the obligation of administration according to law and investigation according to its duties and powers, while the taxpayer has the obligations of paying tax according to law and providing assistance. However, both in theory and in practice, there is great dis

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Wu, Chin-hu, and 吳金湖. "The Study on the Taxation of Land Restriction and Zoning Regulation- Focus on Land Tax -." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/55654142633308795332.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>100<br>The land restrictions and zoning regulations complied with the National Comprehensive Development Plan, which are amended and restricted respectively by regulating authorities of target business in accordance with functioned regulations. This resulted in a dilemma in viewing the whole picture if it is not understood from the zoning purpose of environment-sensitive lands in National Comprehensive Development Plan, and the strategy, principles and identities of zoning structure of Central Zones, Buffer Zones and Transition Zones in Development-restrain

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Lin, Chi-I., and 林季儀. "A Study on the Controversy Regarding Tax Safeguards for Land User-Paid Land Value Taxes." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/jd8u52.

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Lin, Ya-Jen, and 林雅真. "The Sutdy on Land Value Increment Tax Refund for Repurchase of Self-use Residential Land." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/sxvghr.

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碩士<br>國立政治大學<br>行政管理碩士學程<br>106<br>It has been more than 40 years that the Taiwan government grants individuals land value increment tax (“LVIT”) refund provided the reacquisition of residential land is incurred within 2 years following the previous residential land sale (hereafter referred to as “LVIT refund”). Individuals selling lands in Taiwan are generally subject to 10% - 40% LVIT, and yet under this particular LVIT refund policy it could result in discrepant and unfair tax consequences between economically disadvantaged and those with higher economic capacity. The intention of this repo

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Chen, Hui-Chi, and 陳慧琪. "The Impact of Tax Avoidance on Tax Equity - A Study of Security and Land Capital Gains." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/01358221940658727676.

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碩士<br>東吳大學<br>會計學系<br>93<br>Capital gains on security have been exempted from the income tax to promote the economic development in Taiwan. On the other hand, the reason for the tax-exempt on land capital gain is to avoid double taxation, because the capital gain has been levied the land value increment tax. However, tax equity has been undermined in that many companies take advantages of the two tax-exempt items to evade taxes via security and land transactions. Therefore, how to reform the income tax law to prevent tax evasion is an important issue to be clarified. This study employs the que

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Chien, Hui-Mei, and 簡慧美. "The Study of the Consolidated Housing and Land Tax Reform to Real Estate Property Tax System." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/qf4nvf.

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碩士<br>中原大學<br>企業管理研究所<br>107<br>The real estate property tax system has long been implemented to mitigate the uneven distribution of wealth, realize residential justice, and facilitate rational allocation of social resources. The specifically selected goods tax (also known as the luxury tax) has been applied to transfer of housing and landsince 2011. The act regarding the tax underwent legislation and amendment until the new taxation system of consolidated housing and land tax was implemented on January 1, 2016. Major tax reforms include the following: (a) Property transactions are taxed based

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Wang, Ming-shan, and 王銘山. "A Study of Land Value Increment Tax on Residential Lands-The Case of Kaohsiung County." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/gzm5p2.

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碩士<br>國立中山大學<br>中山學術研究所<br>96<br>The Executive Yuan checked through '' land tax law 34th revised the draft '' on August 29 , the 96th year of the Republic of China, basis should revise the draft, to already suitable '' once-in-a-lifetime '' private residence land used for preferential land owner of tax rate, selling the land used for private residence again, and the person who accords with relevant regulation terms, can be once again suitable and private land used for preferential 10% of the lessons of tax rate of residence seek the land value increment tax. What influence will be there to fis

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Chang, Wen-Wen, and 張玟雯. "Case Study On Problems In The Current Land Tax Levy." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/saxfjx.

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碩士<br>國立高雄應用科技大學<br>財富與稅務管理系碩士在職專班<br>103<br>Taxation of property is the most important revenue source of local government, not only for tax revenue but also a means to implement land and agriculture policy. In terms of land ownership tax, it is divided into land tax and agriculture tax; in accordance to agriculture policy, agriculture tax has been ceased pursuant to the Second Phase of the August 20, 1987 Executive Branch Notice No. 19365 since 1987. As for the land tax, the base is narrowly limited. According to the 2006 Treasury Annual Statistics, the effective area that this land value tax

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LIN, JING-RUNG, and 林京蓉. "Research of Taiwan land tax issue – Views of legitimation crisis." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/33xk82.

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