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1
Šodková, Petra. "Daň z přidané hodnoty v účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199087.
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This diploma work focuses on value added tax in connection with accounting. Work is divided into two parts. The first one describes the development of the value added tax from the previous sales tax till the present form in the Czechoslovakian and in the Czech Republic. The work includes the proces of development of VAT in European Union as well. The second part is focused on differences which can appear between the tax base in VAT declaration and the revenues in accounting. There are described four main parts when can be higher/lower amount of tax base than the amount of revenues in accounting: time discrepancy, chargeable event which isn't the subject of VAT but is revenue, chargeable event which is the subject of VAT but isn't revenue and cases when there is different amount between the tax base and the revenue. Actual problems of reverse charge aplication for domestic transactions and the unreliable payer which follow from the proces of harmonization of VAT in EU are subscribed in these parts. There is the mention of the proces of development of VAT in Slovak republic at the end of the second part.
2
Wrazen, Céline. "Fiscalité et réciprocité : Vers une mutation des relations entre l'Administration fiscale et le contribuable." Thesis, Lyon 3, 2011. http://www.theses.fr/2011LYO30110/document.
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Essence même des rapports sociaux, la réciprocité est le principe fondamental qui gouverne les échanges entre les êtres humains et qui permet de définir l’équilibre de leurs relations. Protéiforme et fonctionnelle, elle demeure une notion délicate à circonscrire puisqu’elle s’inscrit à la fois dans la coopération et la lutte, qu’il s’agisse de la sociologie ou du droit. Cet équilibre ne peut rimer avec égalité dès lors qu’il s’agit d’étudier les relations entre l’Administration et les usagers. En effet, les individus n’agissent pas sous couvert d’un voile d’ignorance et les Administrations préservent les intérêts de l’État. Le hiatus affiché, il est incarné essentiellement par l’unilatéralité et la légalité du droit fiscal. Le caractère réciprocitaire n’est pas exclu pour autant. Dérivé adapté du principe d’égalité, la réciprocité serait un concept juridique et anthropologique au service de chacun, en proportion. À l’origine des valeurs et des structures humaines, de l’organisation de la famille jusqu’à celle de la société, la réciprocité imprègne tant le système fiscal que des instruments plus particuliers. Conformément à sa double nature, elle peut revêtir la forme de la « vengeance » – compliance et vérification, défaillance et rectification… – à l’instar du droit international, mais également la forme de « l’alliance » - Chartes, contrôle, transaction… -, à l’instar du droit des obligations. Stabilisatrice, la réciprocité participe donc du renouvellement de ces relations à tous les stades des procédures fiscales – imposition, contrôle et contentieux – dans le sens d’un équilibre obligatoirement différencié, générateur d’échange de bons procédés dans la préservation asymétrique, ou simplement différée, des intérêts de chacunEssence of social relations, reciprocity is the fundamental principle which governs human exchanges and defined the balance of their relationships. Protean and functional, it remains a delicate notion, between cooperation and struggle, in sociology but also in law. This balance cannot rhyme with equality when we study public relations: people don’t act behind a veil of ignorance and Administrations must work for public interest. The hiatus displayed, it is embodied basically in the unilateralism and legality of tax law. The reciprocal character is not excluded from these relations; from equality, it could be the anthropological and legal concept, serving each one, proportionally. Source of the human values and structures, from the family organization to the society organization, reciprocity colours both tax system that more special instruments. In accordance with its double nature, it may be in the form of “revenge” – tax compliance and tax inspection, failure to fulfil tax obligations and tax adjustment... – like in international law, but also in the form of “alliance” – Charters, tax audit, transaction... – like in contract law. Stabilizer, reciprocity is related to the renewal of these relations at all stages of the tax procedures – taxation, control, litigation – in the sense of a necessarily differentiated balance, which leads to an exchange of goods in the asymmetric conservation, or simply deferred, of the interests of each one
3
Semerád, Pavel. "Daňové dopady na majitele nemovitostí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232545.
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The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
4
Matějková, Jana. "Simulace vývoje daňové zátěže při obchodování s nemovitostmi." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232772.
Full textAbstract:
The thesis is focused on the simulation of the tax burden in the real estate business. The first part is devoted to the theory that describes the various taxes associated with this trade and their evolution. In the second part is simulated evolution of the tax burden and the tax burden is calculated for the year 2013 from the perspective of the seller, the buyer or tenant. This calculation is then divided according to whether the seller, buyer or lessor natural person, legal person or self-employed. At the end of the work are given further opportunities to acquire property and related taxes.
5
Krutinová, Klára. "Vybrané účetní případy a jejich řešení v oblasti DPH." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264098.
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This diploma thesis deals with business transactions in terms of their accounting and VAT treatment according the statutory regulations in the Czech Republic. Firstly, accounting and VAT essentials are defined, the status of VAT in the European context is described as well. The thesis focuses not only on accounting of VAT in general, but it also shows some specific cases. The thesis deals with the right to deduct input VAT in connection with tax evasions in more detail. This issue was described using judicature. In the end, the possible ways how to deal safely with business partners are also discussed.
6
Laucius, Gediminas. "Teisės į PVM ataskaitą ir prievolės registruotis PVM mokėtoju santykis pridėtinės vertės mokesčio raidos kontekste." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100224_104841-25561.
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Pridėtinės vertės mokestį yra įsivedusios apie 150 pasaulio valstybių, jis sudaro reikšmingą valstybių biudžeto pajamų dalį (statistiškai apie penktadalį). Pagrindinėmis priežastimis, nulėmusiomis beprecedentį PVM populiarumą ir sparčią mokesčio integraciją į daugumos pasaulio valstybių mokestines sistemas, laikomi reikšmingi alternatyvių netiesioginių apyvartos mokesčių sisteminiai trūkumai, kurių PVM neturi. Pridėtinės vertės mokesčio unikalumas ir pranašumas prieš kitus apyvartos mokesčius slypi pirkimo PVM atskaitos mechanizme, sudarančiame sąlygas apmokestinti tik kiekvienoje iš prekių ir paslaugų paskirstymo grandžių sukurtą pridėtinę vertę. Todėl, siekiant, kad PVM funkcionuotų efektyviai ir sugebėtų išlikti neutraliu apyvartos mokesčiu, yra labai svarbu, kad pirkimo PVM atskaita apmokestinamiesiems asmenims būtų arba visai neribojama, arba ribojama tik išimtiniais atvejais ir tik proporcingai tokiu ribojimu siekiamiems tikslams.
Dėl šios priežasties magistro baigiamajame darbe nagrinėjama problema, ar pagrįstai Lietuvos PVM įstatymo nuostatos, suteikiančios teisę į PVM atskaitą tik PVM mokėtojams, riboja apmokestinamųjų asmenų teisę į pirkimo PVM, patirto ir sunaudoto apmokestinamoje veikloje iki registracijos PVM mokėtoju, atskaitą.
Kaip pradinė išeities pozicija iškeliama hipotezė, kad galbūt Lietuvos Respublikos PVM įstatymo nuostatos, ribojančios apmokestinamojo asmens teisę į iki įsiregistravimo PVM mokėtoju patirtą pirkimo PVM, netinkamai įgyvendina 2006/112/EB... [toliau žr. visą tekstą]Approximately 150 countries of the world have already introduced the value added tax in their tax systems. Value added tax compose a significant portion of the income of the revenue of these states’ (statistically one fifth). As the main reasons which determined the unprecedented popularity of VAT and its rapid integration into the tax systems of the most countries of the world are recognized the meaningful disadvantages of the alternative turnover tax systems, which are not typical to the systems of VAT. The uniqueness of value added tax and its advantage over the other turnover taxes lies in the mechanism of input VAT deduction. Certain mechanism allows to charge only the value added created in the stages of distribution (no cascade effect emerges). Therefore in order for VAT to operate effectively and to remain neutral, it is particularly important that taxable persons’ right to input VAT deduction is either not restricted at all, or if restricted then only in exceptional cases and only in the strict proportionality with the objectives in purpose. For the above reasons we examine the problem whether the provisions of the Lithuanian Law on VAT which entitle solely the VAT payers with the right to VAT deduction legitimately restrict the taxable persons’ right to deduct input VAT incurred and absorbed in the taxable activity prior the registration as VAT payer. As the initial starting position we hypothesize that conceivably the provisions of the Lithuanian Law on VAT... [to full text]
7
Vitkus, Laimonas. "Registracija pridėtinės vertės mokesčio mokėtojais Lietuvoje: sąlygos ir kontrolės mechanizmas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061213_123155-28398.
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This work analyzes the legal regulation of registering payers of the VAT, aiming to determine and solve problems, which arise for the payers of VAT when registering to become as such and for the State Tax Inspectorate when administering and controlling this process. Mostly the Lithuanian Republic Law on Value Added Tax and the EU Sixth Council Directive 77/388/EEC regulations are analyzed. By applying document analysis and other related methods, it was determined that registration as a VAT payer is actually the right of the persons, not the duty. However, the implementation of this right is burdened by ambiguous regulations in the law and its official commentary. Difficulties especially arise when identifying persons who could be registered as VAT payers. In addition, it was confirmed that many other aspects important to the registration as VAT payers, e.g. „economic activity“, „intention to do economic activity“, „random transaction“, lack definition, which may cause uncertainty for Lithuanian and foreign persons who are registering.
Prevention of fraud, where the actions of registration as VAT payers control are aimed at, greatly depends on the freedom of actions granted to the State Tax Inspectorate by the legal acts. Therefore, the author draws attention to the risk, which is related to the choice of the proper methods of control and implementation without violating the interests of the state and the taxpayers.
At the end of the thesis, together with conclusions, the... [to full text]
8
Novikovas, Martynas. "Transfer pricing model for tax payers and tax administrators." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2011. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2011~D_20111122_102758-55280.
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The analysis of theoretical and empirical researches on transfer pricing was performed in the dissertation. This analysis enabled to distinguish the main transfer pricing areas and to define and supplement the transfer pricing concept. Based on the transfer pricing researches performed by foreign scientists and transfer pricing legislation the transfer pricing model was created and presented in the dissertation. This model can be applied by the tax payers who needs to determine the arm’s length transfer prices in practise (e.g. for sale of goods, provision of services, loans and other inter-company transactions) and for tax administrators who are controlling the compliance of transfer prices with the arm’s length principle in order to ensure that corporate profit tax is paid correctly to the state budget. The transfer pricing model can be used for various inter-company transactions (e.g. sales of goods, services, loans, etc.) for tax payers acting in various industries in countries where OECD guidelines are applied (including Lithuania). Moreover, evaluating the effectiveness of transfer pricing regulation in Lithuania the research was performed. Performing this research the author calculated and compared the taxable income to be received applying the arm’s length principle and the alternative principle – the formulary apportionment. Such research was performed the first time in Lithuania.Disertacijoje „Sandorių tarp asocijuotų asmenų kainodaros modelis mokesčių mokėtojams ir mokesčių administratoriui“ nagrinėjama sandorių tarp asocijuotų asmenų kainodaros raida, reglamentavimas bei metodai. Disertacijoje atlikta užsienio šalių mokslininkų sandorių tarp asocijuotų asmenų kainodaros teorinių ir empirinių tyrimų analizė. Remiantis sandorių tarp asocijuotų asmenų kainodaros teisine baze bei užsienio šalių mokslininkų atliktų tyrimų rezultatais, sudaryta: sandorių tarp asocijuotų asmenų kainodaros nustatymo metodiką įmonėms, kurios sudaro kontroliuojamus sandorius, bei sandorių tarp asocijuotų asmenų kainodaros įvertinimo bei kontrolės metodiką mokesčių administratoriams. Iš šių dviejų metodikų buvo sudarytas sandorių tarp asocijuotų asmenų modelis bei pateikiami šio modelio taikymo pavyzdžiai. Disertacijoje pateikiama dažniausiai praktikoje pasitaikančių sandorių (prekių pardavimo, paslaugų teikimo, paskolų suteikimo, nematerialiojo turto perleidimo) kainodaros nustatymo pavyzdžiai Lietuvos įmonėms, o taip pat: disertacijoje buvo atliktas kontroliuojamų sandorių kainodaros reguliavimo efektyvumo Lietuvoje tyrimas.
9
Gangl, Katharina, Eva Hofmann, Barbara Hartl, and Mihaly Berkics. "The impact of powerful authorities and trustful tax payers: Evidence for the extended slippery slope framework from Austria, Finland and Hungary." Taylor & Francis, 2019. http://epub.wu.ac.at/6829/1/01442872.2019.pdf.
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Tax authorities utilize a wide range of instruments to motivate
honest taxpaying ranging from strict audits to fair procedures or
personalized support, differing from country to country. However,
little is known about how these different instruments and
taxpayers' trust influence the generation of interaction climates
between tax authorities and taxpayers, motivations to comply,
and particularly, tax compliance. The present research examines
the extended slippery slope framework (eSSF), which distinguishes
tax authorities' instruments into different qualities of power of
authority (coercive and legitimate) and trust in authorities (reasonbased
and implicit), to shed light on the effect of differences
between power and trust. We test eSSF assumptions with survey
data from taxpayers from three culturally different countries (N =
700) who also vary concerning their perceptions of power, trust,
interaction climates, and tax motivations. Results support
assumptions of the eSSF. Across all countries, the relation of
coercive power and tax compliance was mediated by implicit
trust, which leads to an antagonistic climate and enforced
motivation. The connection from legitimate power to tax
compliance is partially mediated by reason-based trust. The
relationship between implicit trust and tax compliance is
mediated by a confidence climate and committed cooperation.
Theoretical and practical implications are discussed.
10
Sjunnesson, Helene. "Papper och lump : studier av kontinuitet och förändring i nordisk pappersindustri från 1600-tal till 1900-tal." Licentiate thesis, KTH, Philosophy and History of Technology, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-3977.
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. This thesis consists of an introduction and four previously published articles. The joint empirical focus is papermaking based on textile rags as fibre raw material. Furthermore the physical environment is central in the studies. The relationship between continuity and change is a prevailing theme. The thesis also pays attention to the use of different sorts of rags and to the connection between this kind of papermaking and the textile industry.
The overall purpose is to throw new light upon the paper industry based on rags – a part of early industry seldom mentioned in historical surveys of the industrialization process in Sweden. The aim is also to question the prevalent Swedish historical writing commissioned by the branch, characterized by set divisions between different phases of technical and industrial development, from simple craft to modern industry. One of these borderlines has been drawn between papermaking by hand and papermaking by machine, with the 1830s as the selected transition period. By studying and analysing changes in the traditional and seemingly static papermaking as well as the opposite: the traditional that has lingered in the new, this thesis shows that the course of events was much more complicated than that. An outcome of the studies is that the industrialization of the rag based paper industry has been a complex, uneven and prolonged process.
The first main part of the thesis consists of two Swedish regional studies centred on the province of Östergötland in a long-time perspective. The focus is mainly on the long continuity of papermaking by hand, which was carried out between 1628 and 1968. The study shows that a variety of types and sizes of mills regarding ownership, forms of production, location, paper qualities and techniques can be identified. Continuity was the dominating feature but within this framework technological and industrial change also took place.
The second main part of the thesis has a Nordic perspective and deals with a shorter period, mainly 1830-1870. One study examines the introduction of the paper-machine and the establishment of the first machine-made paper mills in Denmark, Sweden, Norway and Finland with special attention given to the Swedish mill Holmen in Norrköping and the Finnish Tammerfors mill, both situated in textile mill towns. A second Nordic study surveys hand-made paper mills founded during and after the time when the paper-machine technology had been established. As the studies show, two parallel development tracks were prevalent in the paper industry in the Nordic countries during the period 1830-1870 – papermaking by machine and papermaking by hand.
The first paper machines were imported from Britain to some of the oldest and largest paper mills. The introduction of the new technology led to changes in for instance the paper mill buildings and the organization of work regarding the papermaking process. In the preparatory and finishing work manual methods remained, and as before it employed mostly women.
At the same time, papermaking by hand continued to change and new hand-made paper mills were founded until as late as the 1890s. The study discusses possible explanations, among them growing markets for special qualities and combinations with other branches of industry.
All the studies show a connection between hand-made paper mills and wool mills on one hand, and machine-made paper mills and cotton and linen mills on the other hand. The paper industry based on rags could in fact be characterized as a kind of textile industry
11
He, Miaofen 1976. "Assessing the economic feasibility of a carbon tax on energy inputs in Ontario's pulp and paper industry : an econometric analysis." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31232.
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Knowledge of price responsiveness of energy is important for designing effective price-based controls to curb the GHG emissions in Canada. The translog and logit models are developed in this study to analyze the demand for four types of energy inputs: coal, electricity, natural gas and refined petroleum products in Ontario's pulp and paper industry. The results suggest that the industry is inelastic to price change of energy consumed. Tests indicate that the translog model behaves slightly better than the logit model. The translog model was then applied to study the feasibility of imposing a carbon tax on energy inputs on Ontario's pulp and paper industry, which indicated that this sector does not seem to response to changes in energy inputs prices. Therefore, a carbon tax does not seem to be a good policy option for decreasing greenhouse gas emissions in this sector.
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Gavėnaitė, Ligita. "Gyventojų pajamų apmokestinimas Europos Sąjungoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061215_123350-11946.
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Šis magistro baigiamasis darbas yra skirtas gyventojų pajamų mokesčio analizei Europos Sąjungoje bei atskirose jos valstybėse narėse. Darbo tikslas – atskleisti gyventojų pajamų mokesčio ypatybes. Gyventojų pajamų apmokestinimas – mokesčių mokėtojų, objektų ir mokėjimo taisyklių nustatymo sistema. Šiame darbe buvo analizuojama Europos Bendrijos kompetencija šio mokesčio srityje, dvigubo apmokestinimo politika Europos Sąjungoje, buvo nustatyta, kad gyventojų apmokestinimo klausimas paliekamas spręsti kiekvienai Europos Sąjungos valstybei narei. Planuojama, kad ir ateityje, kai Europos Sąjunga pasieks dar didesni integracijos lygį, tai bus palikta kiekvienos šalies narės diskrecijai. Gyventojų pajamų mokestis yra vienas svarbiausių mokesčių mūsų valstybėje, kuris yra per didelis daugeliui gyventojų. Šiuo klausimu yra daug diskusijų, kokiomis priemonėmis geriau mažinti šio mokesčio naštą. Daugelyje kitų Europos Sąjungos valstybių narių yra taikomas progresinis gyventojų pajamų apmokestinimas, mokesčio tarifas priklauso nuo mokėtojo kategorijos ir nuo gaunamų pajamų dydžio. Dvigubo pajamų apmokestinimo srityje Europos Sąjungos šalys narės tarpusavyje bei su trečiosiomis šalimis sudaro dvigubo pajamų apmokestinimo išvengimo sutartis, kad gyventojų pajamos nebūtų apmokestinamos du kartus.The final master‘s paper is dedicated to the analysis of income tax in the European Union and in the Member States. The main task is to study and to explain the features of the income tax. Income taxation – is the system, which establishes the taxpayers, objects and the rules of how to pay the income tax. Herein the competence of the European Union on the income taxation issue was analyzed, as well the double taxation policy in the European Union. It was established that the sphere of the income tax would be left to the Member States, even when the European Union achieves a higher level of integration than at present. The income tax is one of the most important taxes in Lithuania, which is too big according to the income that people receive. And there are a lot of discussions, on how to choose the best way to decrease the burden of the income tax. The tariffs of the income tax are progressive in a lot of European Unions Member States. The amount of taxes that the residents need to pay depends on many things, such as the amount of income, the category of taxpayers. Speaking about the double taxation, the Member States conclude double taxation treaties with each other and with third countries, to avoid the cases, when the income are taxed twice.
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Caldentey, Adrover Guillem R. "Paper del sistema GAS6-TAM en el remodelat ventricular post infart agut de miocardi." Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/663844.
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La reparació cardíaca postinfart agut de miocardi és un procés actiu on la inflamació i la esferocitosi de cèl·lules apoptòtiques són factors clau. La inflamació és molt variable entre individus i una resposta excessiva pot tenir conseqüències catastròfiques a nivell tissular. El sistema proteínic de lligam-receptor GAS6-TAM intervé en la modulació de la resposta inflamatòria i la esferocitosi, i s´ha relacionat amb la fibrosi en diverses patologies.
En aquest treball es mesuren els nivells plasmàtics de GAS6 i del receptor AXL (forma part dels receptors TAM) en la fase aguda i als 6 mesos, en 227 pacients amb infart amb elevació del segment ST sotmesos a angioplàstia primària, i es comparen amb una població control. S´avalua la relació entre aquests marcadors i la presència d´insuficiència cardíaca, remodelat ventricular i fibrosi miocàrdica remota, mesurada mitjançant el càlcul del volum extracel·lular (VEC) per ressonància magnètica en la fase aguda i als 6 mesos.
Hem detectat un augment progressiu dels valors de sAXL (part soluble de AXL) des de la fase aguda fins als 6 mesos postinfart, fet que suggereix una activació del sistema GAS6-TAM en el moment de l´infart agut, que es manté durant tot el procés de cicatrització. A més, aquest augment en els nivells de sAXL és més pronunciat en pacients que presenten insuficiència cardíaca, sense que hi hagi correlació amb els nivells de pèptid natriurètic atrial, marcadors de necrosi miocàrdica ni els paràmetres de disfunció ventricular esquerra. Els valors de sAXL són més alts en els pacients que desenvolupen remodelat ventricular advers (augment >20% en el diàmetre telediastòlic del ventricle esquerre entre la ressonància inicial i als 6 mesos) i es correlacionen també amb la fibrosi miocàrdica difusa (mesurada en els segments miocàrdics no infartats).
Donats els resultats obtinguts, és raonable pensar que el sistema GAS6-TAM intervingui en processos d´inflamació i reparació miocàrdica a llarg termini.
El fet que els nivells de AXL circulant en la fase aguda de l´infart es correlacionin amb el remodelat advers durant el seguiment i amb la fibrosi miocàrdica difusa, fan plantejar que la detecció precoç d´aquesta proteïna pugui ser útil com a marcador pronòstic. Al ser un marcador independent de la determinació de BNP o el tamany de l´infart, ajudaria a identificar aquells potencials casos on valdria la pena intensificar la supressió del sistema renina-angiotensina-aldosterona o del sistema simpàtic durant els mesos posteriors a l´esdeveniment coronari. El fet que els nivells de sAXL siguin més alts en pacients amb insuficiència cardíaca, confirma l´important paper que juga aquest sistema en la inflamació crònica i el seu potencial valor pronòstic.
Per altra banda, s´han evidenciat menors nivells plasmàtics del lligam GAS6 en la fase aguda en els pacients amb infart en comparació al grup control. Aquests nivells augmenten durant els 6 mesos posteriors, arribant a valors comparables amb els controls sans. Aquest fet fa pensar que els menors nivells de GAS6 plasmàtic estarien associats a un major risc d´esdeveniments aguts, i podria utilizar-se com un marcador de risc, podent-se intensificar el control dels factors de risc cardiovascular i el tractament amb estatines en aquells pacients amb nivells més baixos.
El sistema GAS6-TAM podria intervenir en una nova via molecular relacionada amb la inflamació tissular i vascular i la insuficiència cardíaca.During the acute phase of an ST-segment elevation myocardial infarction (STEMI), necrotic myocytes are progressively replaced by fibrotic tissue by an active and complex process involving multiple cell types. Inflammation is highly variable across individuals and an excessive response can have catastrophic consequences. The GAS6-TAM system (ligand-receptor) play an important role in inflammation regulation and efferocytosis after cardiac injury. In the present work, plasmatic GAS6 and AXL (TAM receptor) levels were measured in the acute phase and at 6 months after STEMI in 227 patients treated with primary percutaneous coronary intervention and are compared with a control group. A progressive increase in plasma AXL levels were found after STEMI suggesting that GAS6–TAM activation is triggered at the moment of the acute event and remains activated during the healing period. Patients who presented heart failure and cardiac remodeling had higher AXL values. Plasma AXL levels also correlated with the extracellular volume (ECV) measured by T1 mapping in the remote myocardium. It is reasonable to speculate whether the GAS6–TAM system, and particularly AXL, may be involved in myocardial repair processes at long-term. This contribution may be independent of other biomarkers as natriuretic peptides or troponin, more related to the necrotic extension. These results suggest that early monitoring of plasma AXL levels after STEMI could be useful as a prognostic marker to identify those patients in whom a more aggressive renin-angiotensin-aldosterone system suppression and beta-blocker titration could be necessary. On the other hand, lower GAS6 (ligand) levels were detected in the acute phase after STEMI compared to a control group, probably reflecting a higher risk for cardiovascular events. These levels increased after 6 months being comparable to the control group. Low plasma GAS6 levels could be used as a cardiovascular risk marker and could help to identify those patients in whom a more aggressive statin treatment deserve consideration.
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Bisogno, Marina. "La fiscalità ambientale : uno studio comparato Italia/Francia." Thesis, Paris 1, 2019. http://www.theses.fr/2019PA01D007.
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À la suite des sollicitations internationales et européennes, les systèmes juridiques nationaux ont tenté de faire pénétrer l’environnement dans la structure ontologique de la fiscalité. Cette recherche explore les moyens par lesquels les instruments fiscaux – à la fois en termes de prélèvements et de dépenses – peuvent aider les États à atteindre leurs engagements en matière environnementale. C’est donc la signification de fiscalité environnementale qu’il s’agit d’individualiser, son essence et les caractéristiques de son mode opératoire. La fiscalité et l’environnement sont liés par une relation qui a évolué au fil du temps. Après avoir examiné ses origines économiques, qui ont ensuite trouvé leur place dans le droit positif, le cœur de cette recherche doctorale portera sur l’analyse juridique de l’écotaxe et de la dépense fiscale environnementale pour les évaluer à l’épreuve des principes fiscaux nationaux et européensEnvironmental taxation can contribute effectively to the achievement of international and European environmental objectives, and this research aims to examine its nature, characteristics and effects. Taxation and environment are linked by an old relationship, which has changed over time. It started for economic reasons and then found its place also in juridical principles. This research applies a broader approach to the concept of environmental taxation, focusing on the analysis of environmental taxes and tax expenditures, to evaluate their compatibility with national and European tax law principle
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Myo, Min Win. "Thermochemical conversion characteristics of gas and tar generation from waste biomass and plastics." Kyoto University, 2020. http://hdl.handle.net/2433/253264.
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Eriksson, Matilda. "Anställdas förvärv av värdepapper : Beskattningstidpunkten när förvärvet är förenat med förfoganderättsinskränkningar." Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12261.
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It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire. Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.
When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.
After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered. The area will be a subject to further revisions because of the technological development and internationalization of the area.
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McGrath, Charles. "Southland, The Completion Of a Dream: The Story Behind Southern Newsprint's Improbable Beginnings." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2750/.
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The purpose of this thesis is to explore the creative process behind Southland Paper Mills, the South's first newsprint factory. The thesis describes the conditions leading to the need for southern newsprint. It then chronicles, through the use of company records, the difficult challenges southern newsprint pioneers faced. The thesis follows the company history from the gem of an idea during the mid 1930's through the first decade of the Southland's existence. The paper concludes with the formative years of the company in the 1940's.
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Shao, Botao. "Fully Printed Chipless RFID Tags towards Item-Level Tracking Applications." Doctoral thesis, KTH, Elektroniksystem, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-142409.
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An ID generating circuit is unquestionably the core of a chipless RFID tag. For convenience of printing process and cost consideration, the circuit should be kept as simple as possible. Based on the cognition, an 8-bit time-domain based ID generating circuit that merely consists of a ML and eight capacitors was offered, and implemented on photo-paper substrates via inkjet printing process. In addition to the experimental measurements, the circuit was also input into circuit simulators for cross-validation. The good agreement between simulations and measurements is observed, exhibiting the tag technical feasibility. Besides of low cost, the tag has wide compatibility with current licensed RFID spectrum, which will facilitate the future deployment in real applications. Compared to time-domain based chipless tags, frequency signatures based chipless RFID tags are expected to offer a larger coding capacity. As a response, we presented a 10-bit frequency-domain based chipless RFID tag. The tag composed of ten configurable LC resonators was implemented on flexible polyimide substrate by using fast toner-transferring process. Field measurements revealed not only the practicability of the tag, but also the high signal to noise ratio (SNR). Another frequency domain tag consists of a configurable coplanar LC resonator. With the use of all printing process, the tag was for the first time realized on common packaging papers. The tag feasibility was confirmed by subsequent measurements. Owing to the ultra-low cost potential and large SNR, The tag may find wide applications in typical RFID solutions such as management of paper tickets for social events and governing of smart documents. Ultra wide band (UWB) technology possesses a number of inherent merits such as high speed communication and large capacity, multi-path immunity, accurate ranging and positioning, penetration through obstacles, as well as extremely low-cost and low- power transmitters. Thus, passive UWB RFIDs are expected to play an important pole in the future identification applications for IoT. We explained the feature difference between UWB chipless tags and chip based tags, and forecasted the applications respectively based on the comparison between the two technologies. It is expected that the two technologies will coexist and compensate each other in the applications of IoT. Lastly, the thesis ends up with brief summary of the author’s contributions, and technical prospect for the future development of printable chipless RFID tags.QC 20140304
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Wallinder, Johan. "Infrared assisted through-air drying of lowgrammage sheets." Thesis, KTH, Skolan för kemivetenskap (CHE), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-207073.
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Through air drying (TAD) enables production of premium tissue products with increased softness, absorbency and bulk. On the other hand, the energy consumption of the TAD process is considerably higher than for conventional tissue drying alternatives. Previous studies on the TAD process have indicated that the drying rate for low grammage sheets is independent of the flow of air through the sheets. The objective of this work has been to investigate and quantify how drying times and drying rates for low grammage sheets are affected by the addition of external web heating in a TAD process. Moist Eucalyptus and softwood sheets with grammages ranging from 15 to 60 g/m2 were dried in a laboratory process by an air flow through them and an IR-dryer with a variable power output. During drying, pressure drop and air flow were measured and an IR-camera recorded surface temperatures which enabled calculation of drying times and drying rates. Using the IR-dryer to dry sheets shortened the drying time with at least 20 % and up to 60 % compared to sheets dried without IR-heating. Both pulp types and all grammages showed a linear relationship between drying times and the amount of evaporated water. Mass specific drying rates however, were very high for low grammage sheets and decreased rapidly with increasing grammage. Especially for low grammage sheets the drying rate had a very strong dependency on the IR-power and increased significantly with every increasing IR-power level. This finding implies that heat transfer could be a limiting factor when drying low grammage sheets in the TAD process. Another interesting phenomenon was observed for all grammages of the Eucalyptus sheets. Through these sheets the air flow rate increased with increasing IR-power, something that was not seen at all for the softwood sheets. To summarize, adding external web heating to a TAD process resulted in a positive effect on drying times and drying rates, especially for low grammage sheets typical for the TAD process.
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Ramos, Valéria Theodoro. "Les instruments économiques et le droit de l'environnement dans l'ordre juridique français et brésilien." Thesis, Paris 1, 2013. http://www.theses.fr/2013PA010289.
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L'étude comparative des droits français et brésilien démontre que la fiscalité, en tant qu'instrument juridique d'intervention économique, peut être au service de la protection de l'environnement. L'évolution des principes directeurs du droit de l'environnement, notamment le principe pollueur-payeur vers celui d'intégration, témoigne de la transformation de la prise en compte de l'environnement. Le principe pollueur-payeur reste circonscrit à la question des coûts. Le principe d'intégration, en tant que principe opératoire, est directement en rapport avec la prise de décision des agents publics et privés. Il permet (et même exige) la conciliation des systèmes juridiques fiscaux et environnementaux. La thèse fait apparaître l'ascension de la fiscalité comme instrument des politiques environnementales dans l'Union européenne et en France. Plus encore, on observe la place centrale que doit jouer en principe une fiscalité respectueuse de l'environnement dans la notion même du développement durable. En France, la maturité du débat dans le contexte du Grenelle de l'environnement montre que tous les instruments de protection, réglementaires et économiques - tels que les instruments fiscaux, sont censés être inscrits dans une politique publique cohérente de l'environnement. Au Brésil le développement durable est juridiquement consacré. Cette reconnaissance demande l'assainissement de l'ordre fiscal brésilien. Sans avoir besoin d'une réforme constitutionnelle, les incitations existantes doivent être aménagées pour éviter des effets négatifs sur l'environnementComparison between Brazilian and French law shows that taxation, as legal economic intervention tool, is intended to serve the protection of the environment. The evolution of the guiding principles of the environment law, most notably the move from the polluter-payer to the integration principles, shows that the environment is more and more taken into account. The polluter-payer principle is limited to costs. The integration principles, as an operating principle, has a direct connection with the decision making process used by private and public agents. It allows, and even demands, the conciliation of tax and environmental laws systems. If, within the European context, this evolution is clear within the French law, in Brazil the integration principles is barely known, even unknown. However, we believe it to be explicitly recognized by the Brazilian Constitution. Within the economic and social orders, protection of the environment is guaranteed. The State, as an agent of the Market, requires that impact analyses on the environment are made. It does so using tax benefits mechanism. ln this document, we are showing the evolution of the taxation as an instrument used for the environmental policies in the European Community and in France. Moreover, we can verify the central position of the "eco-friendly tax system" within the notion of sustainable development. ln France, the maturity of the debate, within the "Grenelle de l'environnement" context, allow us to understand that every protective instruments, whether regulated or economics - like the taxations -, are supposed to be part of a greater public policy which en sure their coherence
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Kuchynková, Tereza. "Analýza vývoje DPH v ČR v letech 2004-2012 a jeho dopad na praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198272.
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The topic of this diploma thesis is to analyze the development of the VAT legislation in the Czech Republic in the years 2004 -- 2012 assessing the impact of changes in the legislation on practice. The diploma thesis is divided into four parts. The first part deals with theoretical background of the current VAT tax theory. The following part focuses on harmonization of VAT within the EU, and this part also includes insight on the Green Paper as the future of VAT setting in the EU. The third part shows the structure of the VAT before and after joining the European Union as well as the most important amendments of the Czech VAT law. The last part is devoted to practical problems associated with the changes of VAT, here is also included a review of all VAT forms. At the very end of the paper the topic of reverse charge in the construction industry is analyzed based on author's own work experience.
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Feng, Chi. "SOFT X-RAY FORMATION MEASUREMENT OF LOW DENSITY MATERIALS AND COMPRESSIVE RESPONSE CHARACTERIZATION." Miami University / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=miami1350679879.
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Djemaci, Brahim. "La gestion des déchets municipaux en Algérie : Analyse prospective et éléments d'efficacité." Phd thesis, Université de Rouen, 2012. http://tel.archives-ouvertes.fr/tel-00804063.
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La gestion des déchets municipaux en Algérie est considérée comme une action prioritaire du ministère chargé de l'environnement ces dernières décennies. Pour cela un ensemble de textes et d'organismes ont été adoptés. Des moyens humains et techniques ont été engagés depuis 2001 pour améliorer ce service. En même temps la production de déchets ne cesse d'augmenter suite à l'augmentation de la population et à la croissance économique. Ces quantités pourraient dépasser les 30 Millions de tonnes en 2025 si aucune politique de prévention n'est mise en œuvre et les mêmes tendances macroéconomiques se prolongent dans les années qui viennent. L'adoption de l'enfouissement technique des déchets comme mode d'élimination a engendré des coûts supplémentaires aux collectivités. Le financement de ce service par une taxe forfaitaire reste inapplicable. La qualité de service rendu est un facteur très important pour inciter les ménages à participer financièrement pour couvrir les coûts de la collecte et de traitement de leurs déchets. Adopter un mécanisme de consigne peut être un dispositif qui permet la réduction à la source des déchets d'emballage. Une réorganisation des circuits de collecte influencera sur la baisse des coûts notamment celle liée à la distance de collecte.
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Leclerc, Thomas. "Les mesures correctives des émissions aériennes de gaz à effet de serre : Contribution à l'étude des interactions entre les ordres juridiques en droit international public." Thesis, Bordeaux, 2017. http://www.theses.fr/2017BORD0751/document.
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La recherche d'une mesure mondiale et corrective des émissions de gaz à effet de serreafin de réduire l'impact de l'activité aérienne internationale sur les changements climatiques a étéconfrontée à l'émergence d'obstacles, sous forme de conflits de normes, liés au défi général del'interaction entre le droit international de l'aviation civile, le droit international des changementsclimatiques et le droit de l'Union européenne. La conciliation des normes matérielles etinstitutionnelles concernées, sur la base d'une interprétation évolutive de la convention de Chicago,est alors apparue comme l'unique solution pour remédier aux situations conflictuelles constatées.Le recours à cette démarche interprétative maintient néanmoins un climat d'insécurité juridique etpose la question des limites à l'adaptation du droit international de l'aviation civile au défi d'uneprotection du climat mondial. Ce travail d'analyse vise alors à démontrer qu'un recours à cettedémarche interprétative n'est pas toujours nécessaire et qu'une application rigoureuse de ladistinction intrinsèque au droit international de l'aviation civile séparant le domaine de lanavigation aérienne du domaine du transport aérien international est la clef du problème. Ellepermet en effet de proposer une solution corrective respectueuse des ordres juridiques fonctionnelsconcernés tout en rétablissant un climat de sécurité juridique indispensable au développementsoutenable de l'aviation civile internationaleLooking for a global and corrective measure to reduce greenhouse gas emissions frominternational civil aviation has been facing legal obstacles. These obstacles took the form ofconflicts of norms linked to the general challenge of the interactions between international aviationlaw, climate change law and the law of the European Union. Using evolutionary interpretation ofthe Chicago Convention in order to reconcile norms of substantive and institutional nature emergedas the best solution. However, this method perpetuates legal uncertainty and poses the generalchallenge of flexibly and elasticity of the Chicago Convention in response to the climate changechallenge. This study examines the above mentioned issues of interactions between legal ordersand provides recommendations to restore legal certainty needed to ensure sustainable developmentof international civil aviation. More specifically, this study reveals the underestimated relevance ofthe ongoing distinction between the legal regimes of air navigation and air transport, which is a keylegal element in the search for a global and corrective solution to the impact of international civilaviation on climate change
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Hung-Hsing-Tsung and 洪興聰. "The Study of the Execution Capability of Collecting Tax from Failure Payer." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/74040581152598790559.
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Kymlová, Petra. "Zdaňování příjmů ze závislé činnosti a funkčních požitků." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-306054.
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This text deals with taxation of incomes of subordinate aktivity. This text is divided into seven chapters. In the Introduction is described aims and method of achievement. The aims is attention to breaking of duty some emplyers, result of their action and possibilities of remedy. The first chapter focuses on explain the term of income tax, position in systém of taxes in the Czech Republic. This chapter compares income tax with another payments to public budget and records historic development income tax in our area. The second chapter desribes the main and the secondary signs of income tax. The main signs are subject, object, ground, rate and due of tax. The secondary signs are liberation of tax, tax-free parts of tax and abatement of tax. The third chapter describes rights and duties tax-payers in the cases applying abatements of tax, applying tax-free parts of tax and presentation of tax return. The fourth chapter given information on duties of eployers. This duties refer to advance payments and their annual clearing and another duties along § 38j Tax Law. The fifth chapter practic demostrates problems with the breaking of duties emplyers. They are described the results of breaking of duties employers. In the next paragraph concentrates on duties of trustee in bankruptcy. The Conclusion...
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Lebeda, Alan. "Práva a povinnosti osob zúčastněných na správě daní ve vztahu k základním zásadám správy daní." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-347629.
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The present diploma thesis is focused on the analysis and the assessment of the state of the art of legal regulations of rights and duties of the persons who participate in the administration of taxes in relation to basic principles of tax administration. The core legal regulation which is relevant for the theme under study is the tax rules that comprise a basic survey of principles applicable by the entities of the administration of taxes in practice. The tax rules is thus a main source of the findings for the enforcement of individual as well as partial rights and duties by tax payers and third persons that participate in the administration of taxes, and at the same time it determines the scope of the powers of the administrator of the tax which he administers against these. Basic principles of tax administration, together with the other legal principles which could also be applied at the administration of taxes, are main principles of the tax procedural law, for which they have significant importance in the form of constitutionally and legally regulated correctives. In contrast to the previous legal regulation contained in the Act to Administer Taxes and Charges, better systematization of principles, and consequently more effective use in contact especially of tax payers with the tax...
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Peláková, Andrea. "Některé aspekty daňové kontroly." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-306924.
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My dissertation deals with some aspects which are connected with tax kontrol. The main point of my paper is to give a detailed description od selected aspects nad to compare thme according to an old and a new version of legal acjustment. An introductory chapter pays attention to defining tax control. Following chapters deals with the opening of tax kontrol, repeated tax kontrol, periods for tax setting, kontrol report and means of protection dutiny the tax control. My own practical experience with tax kontrol is written about in the last chapter.
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Wessels, Eugene. "Towards a conceptual decision support systems framework aimed at narrowing the tax gap in South Africa : a narrative case study." Thesis, 2014. http://hdl.handle.net/10500/13755.
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Revenue collection agencies across the world aim to maximise revenue collection by minimising tax noncompliance. The different types of tax noncompliance are collectively referred to as the tax gap phenomenon, which revenue collection agencies address by means of various enforcement approaches and capabilities. Much like any organisation, the resources required to execute these capabilities are finite and require accurate organisational decision-making in order to make optimal use thereof. Information technology, and specifically decision support systems (DSS), is critical in enabling this decision-making process. Using the Structuration Model of Technology, the information needs, demand and offerings of revenue collection agencies are explored given their objective of narrowing the tax gap phenomenon using DSS. Emphasis is placed on the manner in which IT is used to address taxpayer noncompliance, the way in which IT supports knowledge creation and subsequently also facilitate the decision-making process of tax practitioners, and also the different types of IT offerings made available to decision-makers in the form of DSS. In doing so, this research presents the results of a case study on the South African Revenue Service in which a conceptual decision support system framework is developed aimed at minimising the tax gap phenomenon. The research is conducted as a qualitative single case study and presented through a narrative analysis. The framework is systematically constructed as the research findings emerge and concluded by means of a framework validation and transfer ability test. The research result is a conceptual DSS framework acting as a reference point to other revenue collection agencies with the objective of addressing taxpayer noncompliance through DSS.Jurisprudence
D. Phil. (Information Systems)
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LACINOVÁ, Anita. "Ručení u daně z přidané hodnoty." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-261156.
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In my diploma thesis I dealt with the institute of liability for value added tax. It is a relatively new device in a fight against the tax evasion, which has been added to Czech legislation due to European directive on VAT. One of the biggest problems in the fight against tax evasion are carousel frauds
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HORECKÁ, Zuzana. "Daně v účetnictví fyzické osoby - živnostníka." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-136773.
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This thesis deals with the taxes of accounts of individual ? a tradesman. In this work are first explained the basic concepts of tax theory and briefly describes the tax system of the Czech Republic. Furthermore, there are characterized by individual accounts for the recording of taxes in accounting. Subsequently, there are described income tax natural persons and its structure. In the thesis is also mentioned, to which substantial changes occurred in the law on income tax of physical persons in recent years. In other parts of the work are given basic information about the selected sole trader, which was applied to the issue of taxes, and analyses the tax obligations of the tradesman in 2011 and in previous years.
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MAREŠOVÁ, Klára. "Tuzemský reverse charge ve stavebnictví se zaměřením na dopad u vybraného dodavatele." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-174045.
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The main aim of the thesis is to analyse the national reverse charge in the building industry with a focus on the effect on the selected provider. However, the aim of this study is not only to outline an influence and effect on the business sphere, but make such a methodical basis, which would improve awareness not only in the business sphere but also in the general public. In the theoretical part, important terms are defined and a fundamental theory with a focus on the national reverse charge in the building industry is introduced. In the practical part, the actual application of this system is described in the form of the common opinions and principles, analysis assessing the influence of this system on cash flow, requisitions, tax liability and other factors. The end of this study is created by gathered results and findings of the effect on the selected business partner.
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Havránek, Štěpán. "Boj proti únikům v oblasti nepřímých daní." Master's thesis, 2013. http://www.nusl.cz/ntk/nusl-320819.
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Thesis is focused on fight against indirect tax evasion. This topic was selected because it is a current issue. This is evidenced by media coverage regarding revealed tax evasion schemes; total estimated volume of tax evaded and increased activity of legislator in this field. The thesis is divided into three parts. In first part, I start with a general description of indirect taxes. I subsequently proceed with description of individual indirect taxes in the Czech Republic - value added tax, excise tax, and energy tax - and a brief summary of their evolution, main principles of functioning and their sources of law, both Czech and European. In second part, I tackle the problem of tax optimization, in particular the difference between legal and illegal methods of lowering ones tax. For this purpose, I go into more detail in explaining differences between tax planning, tax avoidance and tax evasion. I also draw attention to problems related to distinguishing these categories and to how these are interpreted differently by tax authorities in Anglo-Saxon and Continental area. After establishing theoretical background, I proceed by describing particular methods of evading tax, focusing mainly at illegal imports and carousel fraud, which, according to the Ministry of Finance, deprives Czech Republic of CZK 15...
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ZÁVODSKÁ, Iveta. "Daň z příjmu fyzických osob u vybrané OSVČ zabývající se ubytovacími službami." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-80211.
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Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.
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Lima, Humberto António Barbosa. "O princípio do especulador-pagador como norma tributária indutora concretizadora da redução das desigualdades sociais." Doctoral thesis, 2019. http://hdl.handle.net/10316/87411.
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Tese de Doutoramento em Direito, no ramo de Ciências Jurídico-Econômicas, apresentada à Faculdade de Direito da Universidade de CoimbraO presente trabalho aprofunda o estudo sobre a conduta especulativa abusiva, investigando os seus elementos caracterizadores e estruturais através, inicialmente, da apreciação crítica dos principais posicionamentos doutrinários e das legislações que tratavam da especulação odiosa nos séculos XVIII, XIX e na primeira metade do século XX, sempre levando em consideração o contexto social e as crises enfrentadas em cada um desses períodos. Em continuação, com forte estudo da doutrina e da legislação relacionada, examina-se o fortalecimento estrutural da especulação abusiva nos últimos anos, discorrendo, principalmente, sobre a ascensão do Liberalismo Financeiro, sobre o emprego do Sistema de Câmbio Flutuante e sobre as modificações enfrentadas pelas principais agências de cotação de risco. Então, com base em estudos teóricos e em análise de casos concretos sobre os ataques especulativos, delimita-se, de forma objetiva, a conduta especulativa abusiva a ser desincentivada pelo Direito. Após isso, analisa-se a relação de causalidade entre tal atitude especulativa abusiva e as consequências imensamente danosas à sociedade, que ocasionam efeitos contrários àqueles objetivos das Constituições modernas. Utilizando-se, igualmente, dos contemporâneos métodos interpretativos do atual sistema axiológico-teleológico, observam-se as limitações ao direito subjetivo do indivíduo especulador, entendendo pela validade da limitação ao abuso do direito de investir com o uso do efeito irradiante dos direitos fundamentais e da teoria da função social da propriedade. Assim, com base no atual contexto do Estado constitucional e na sua faceta regulatória, avalia-se uma possível imposição de sua atuação ativa no combate à especulação abusiva como tentativa de proteger os direitos constitucionalmente tutelados e de concretizar o objetivo constitucional de redução das desigualdades sociais, através de um amplo estudo de meios de solucionar o conflito entre as normas constitucionais com a mínima relativização dos princípios colidentes. Então, com a finalidade de conferir uma unidade consistente na formação, no direcionamento, na interpretação e na aplicação das normas destinadas a atingir tal objetivo, propôs-se a adoção de um princípio norteador a fim de garantir a concretização do objetivo constitucional de redução das desigualdades sociais: o princípio do especulador-pagador. Em seguida, parte-se para o exame das manifestações concretas do princípio do especulador-pagador durante os séculos – em especial, as atuais tentativas de materialização –, bem como para a análise dos limites da norma tributária indutora ou dirigista, com largo estudo das funções fiscal e extrafiscal de tais normas e da relação do princípio da capacidade contributiva com o princípio da igualdade material. Finalmente, em homenagem ao espírito das modernas constituições que buscam a redução das desigualdades sociais, propõe-se a instituição de normas tributárias dirigistas que incidiriam sobre o lucro adquirido (pelo especulador abusivo) com a negociação dos ativos individualmente considerados dentro de um período determinado a partir de sua transação anterior e com – a fim de conferir uma maior concretização – aplicação de alíquotas progressivas e, se possível, sob duas formas distintas e cumuladas: inversamente ao tempo que o especulador permanecesse com o ativo – ou seja, quanto menor o tempo com o ativo, maior seria a alíquota – e diretamente ao nível de alavancagem do patrimônio do especulador – quanto maior a alavancagem do patrimônio, maior seria a alíquota. Com a utilização do método acima proposto, entende-se que ocorreria uma maior concretização do princípio do especulador-pagador, pois sucederia uma menor interferência nos princípios conflitantes com grande satisfação do objetivo constitucional tutelado: a redução das desigualdades sociais.
The present work further investigates abusive speculative conduct by investigating its characterizing and structural elements through an initial critical appraisal of the main doctrinal positions and legislation dealing with odious speculation in the eighteenth and nineteenth centuries and the first half of the twentieth century, always taking into account the social context and crises faced in each of these periods. In continuation, with a strong study of doctrine and related legislation, the structural strengthening of abusive speculation in recent years is examined, mainly discussing the rise of financial liberalism, the use of the floating exchange system and the modifications faced by major risk rating agencies. Then, based on theoretical studies and analysis of concrete cases on speculative attacks, the abusive speculative conduct to be discouraged by the law is objectively delineated. After this, we analyze the causal relationship between such an abusive speculative attitude and the immensely damaging consequences to society, which have effects contrary to those objectives of the modern constitutions. Using the contemporary interpretive methods of the current axiological-teleological system, the limitations to the subjective right of the individual speculator are observed, understanding the validity of limiting abuse of the right to invest to come from the effect of fundamental rights and the theory of the social function of property. Thus, based on the current context of the constitutional state and its regulatory facet, a possible imposition of its active action in the fight against abusive speculation is evaluated through an ample study of means to solve the conflict between constitutional norms with the least relativization of colliding principles, as an attempt to protect constitutionally protected rights and to realize the constitutional objective of reducing social inequalities. Therefore, in order to ensure a consistent unity in the formation, direction, interpretation and application of the norms designed to achieve this objective, adoption of a guiding principle is proposed in order to guarantee the realization of the constitutional objective of reducing social inequalities: the principle of the speculator-payer. Then, we examine the concrete manifestations of the principle of the speculator-payer over the centuries - in particular, the current attempts at materialization - as well as analyzing the limits of the inductive or dirigiste tax standard, with a broad study of the fiscal and extra-fiscal functions of such standards and the relationship of the principle of contributory capacity to the principle of material equality. Finally, in tribute to the spirit of the modern constitutions that seek to reduce social inequalities, the institution of dirigiste tax rules is proposed that would be applied to the profit acquired (by the abusive speculator) through the negotiation of individual assets considered within a period determined from its previous transaction and - in order to give a greater concretization - the application of progressive rates and, if possible, in two distinct and cumulated forms: inversely to the time the speculator remained with the asset - that is, the smaller the time with the asset, the higher the rate - and directly to the leverage level of the speculator's assets - the higher the leverage of the equity, the higher the rate. With the use of the method proposed above, it is understood that the speculator-payer principle would be more concretised, since there would be less interference in the conflicting principles with great satisfaction of the constitutional objective of reducing social inequalities.
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Hsu, Chiu-Hua, and 許秋華. "The expanded paper review system associated with tax evasion." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/82423168388503030942.
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碩士銘傳大學
會計學系碩士在職專班
104
The implementation of Expaned Paper Review System(EPR) for the assessment of Profit-seeking Enterprise Income Tax of the Small and Medium Enterprises (SMEs) in ROC is in order to decrease the audit cost and to ensure the tax revenues. However, in actual siuation, many SMEs do not keep accounts based on real transaction facts because of the cost. Due to EPR, the tax authority assesses the taxable income of enterpirses on the basis of the profit standard and revenues of enterprise's accounts in stead of enterprise's real profit, which has been giving rise to a lot of tax evasion over the past 40 years. This study uses Taiwan’s business income tax returns data of 2011-2012,which filed and assessed balance statement of SEMs registated in Taipei city and Tobit model to investigate whether EPR and other tax evasion factors will affect the underreporting of income. Our findings indicate that the influence of different kinds of tax returns and whether checking or not on income underreporting by SEMs are significant positive. Statistics evidence also shown that other factors such as industrial code filing wrongly, incomplete accounting and certificates, whether financial statements attested by CPAs, which are all related to tax evasion. But there is not a significant positive correlation between tax authorities employ some audit indicators and where tax evasion for which applying EPR to tax return.
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yu, min hui, and 游敏慧. "A Study of Tax Evasion on Corporate Income Tax –The case of Expanded Paper Review System." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/h9v656.
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Dwyer, Ian. "The rights and remedies of tax payers in the new South Africa." Thesis, 2004. http://hdl.handle.net/10413/1496.
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South Africans emerged from the darkness and entered the into the light of freedom in 1994 when the first democratic elections where held in South Africa. This liberty was entrenched with the signing of the Constitution in December 1996 by President Nelson Mandela at Sharpeville. Taxpayers have also benefitted under the Constitution. This dissertation examines the Constitution and how it applies to taxpayers and their rights. It examines the legislation which regulates the tax authorities and how they apply this legislation. It then examines the rights of taxpayers and how the Constitutional Court interprets the Constitution in respect of taxpayers rights. The dissertation also examines the remedies that taxpayers have when they feel that their rights have been encroached upon. The correct order that should be followed by taxpayers in protecting their rights is discussed. Recent proposals announced by the tax authorities, in an attempt to assist taxpayers, are examined. Finally, common law and practical problems that face taxpayers are discussed and thereafter a short conclusion is drawn as to the rights of taxpayers.Thesis (M.Com.)-University of KwaZulu-Natal, Durban, 2004.
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CHIU, YUEH CHIN, and 邱月琴. "The Analysis of Factors Affect Online Payment Behaviors of Tax Payers." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/23985688685789245812.
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碩士桃園創新技術學院
應用科技研究所
104
According to the data released by Ministry of Finance, basing on the statistics of the 2012 annual Individual Income Tax filing, among the 3.66 million declared households, 2.78 million of them have adopted the internet tax filing, the ratio of which has reached 75.98%. In 2014, the internet tax filing ratio reached 91.92% nationally. Among the 1,463,452 filings (excluding trial tax spreadsheets) that the National Taxation Bureau of Northern Area received, 1,341,799 of them were internet filing, a ratio of 91.68%, with 81,186 using manual filing (0.06 %) and 40,467 using QR Code filing (0.03%), both of which have decreased from the previous year, showing most people in various areas nationally have chosen internet as their choice of tax filing. However, as the ultimate goal is 100% substantive internet filing, this study aims to understand the relationship between factors such as attitude, subjective factors and the use-situation behavior of taxpayers toward choosing internet filing through investigating the overall internet tax filing pattern and relative influencing factors, so as to establish a behavior model of taxpayers using internet tax filing. Based on the analysis results, the “internet tax filing attitude” depends on the whether the taxpayers believe the internet tax filing behavior can achieve efficiency and their assessment result toward the said internet filing. In term of the “subjective norm of internet tax filing”, whether the taxpayers will feel social pressure when they adopt the internet filing, and whether the reference groups agree or disagree to the behavior would affect their level of motives of adopting conformity. That means the valuation from the people that the taxpayers who adopt internet filing care about such as their family members or peers. The “perception behavioral control of internet tax filing” is controlled by the belief and perceptivity toward the internet filing behavior – the behavioral intention for substantive adoption of internet tax filing is the co-product resulted by the taxpayers’ attitude toward the internet filing behavior, the subjective norms of such behavior, as well as the perception behavioral control of internet filing.
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Wu, Shin-Yun, and 吳欣芸. "The Study of Expanded Paper Review and Enterprise Income Tax Evasion." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/a598wv.
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HSING, HUANG CHUN, and 黃春興. "The Willingness of Tax Payers Using Citizen Digital Certificate to Declare Income Tax-As an Example of Changhua County." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/80667586466439872336.
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碩士國立彰化師範大學
會計學系企業高階管理
99
With constant innovation and development in technology and popularization in Internet usage, Taiwan government, in compliance with trends, also launches planning of Electronic Government to enhance competitiveness internationally and achieve goals of energy efficiency. At the mean time, the policy, in which that tax payers using Citizen Digital Certificate to declare Income Tax, has hereby become what Ministry of Finance, R.O.C. has promulgated proactively in these years; even though active measures had been taken by National Tax Bureau, many difficulties and challenges are awaited breakthrough. The willingness of tax payers using Citizen Digital Certificate to declare Income Tax remains extremely low for which reasons are worth in-depth discussion and exploration. This study aims to review factors to influence of the willingness of Tax Payers Using Citizen Digital Certificate to Declare Income Tax by average value of t-test and survey through questionnaire on tax payers in Changhua County. After referring to literatures and consultation with experts, this study designs six dimensional factors which might influence willingness of tax payers using Citizen Digital Certificate to declare Income Tax, including cognitive factor of declaration by certificate, application factor by certificate, convenience factor, policy communication & service factor, information security factor, software/hardware equipment and computer operation capability factor. 400 questionnaires were distributed and 334 among them were received in validity. The results from empirical analysis indicate that these six factors all have influence on the willingness of tax payers using Citizen Digital Certificate to declare Income Tax, among of which, the major part of considerations for tax payers using Citizen Digital Certificate to declare Income Tax include being not required to line up on spot, time saving and convenient, as well as downloading forms directly on the website which saves time spent in reviewing materials in Ministry of Finance, R.O.C. in person, also collection of materials is more convenient and easier. Keywords：Electronic Government, Citizen Digital Certificate, Income Tax
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Hung, Chen-Yi, and 洪晨翊. "A Study on the Prevention of Tax Evasion about Overseas Paper Companies." Thesis, 2019. http://ndltd.ncl.edu.tw/cgi-bin/gs32/gsweb.cgi/login?o=dnclcdr&s=id=%22107NCHU5194022%22.&searchmode=basic.
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碩士國立中興大學
法律學系碩士班
107
For a long time, as long as there is a place for taxation, there will be tax avoidance. It is a very reasonable thing for the people to reduce their tax burden, and it is also human nature. The problem is that many people who are interested will not be satisfied with tax savings and start looking for ways to circumvent the tax burden. The distribution of property in the world is uneven. It is the fact that a few rich people have mastered most of the world’s economy, and these rich people do not rely solely on legitimate means to obtain wealth. The emergence of tax havens has made these rich people use these low-tax, tax-free zones to keep their money and even more wealth. The problem is that such a result is undoubtedly a destruction of the global economy. From the loss of the state''s tax revenue to the uneven distribution of the people''s economy, this long-term unequal status will continue to exist and will spread more social problems. In response to the use of these tax havens, the establishment of foreign companies to avoid tax, the European Union and the Organization for Economic Co-operation and Development (OECD) have tried to deal with many anti-tax avoidance measures, and put pressure on these tax havens, Expectations can improve long-standing problems. In the past, our country has dealt with such problems in the economic observation law of one of the 12th articles of the Taxation Law or the “substantial taxation principle” of the practice nickname. It also passed the Articles 3 of Article 43 and Article 4 of the Income Tax Law, but the income tax law is still not applicable. The reason is that it needs to be executed in conjunction with the signing of the agreement. The conclusion that can be drawn is that the importance of cooperation between China and other countries is growing, and it is no longer possible to solve problems on its own. This article hopes to improve the situation of uneven wealth and uneven economic distribution. Also interested in this wonderfully low tax area in the tax haven area.I hope that by understanding different legal systems, I hope to find a bright road. Although it is only a faint light, it can also take a small step forward.
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HUANG, WEI-CHIH, and 黃維志. "A Study of Expanded Paper Review System on Profit-seeking Enterprise Income Tax- The Case of Tax Agent in Hualien County." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/tu466y.
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碩士大漢技術學院
流通與行銷管理研究所
106
For profit-seeking enterprise income tax, the expansion of the paper review application system will simplify the collection operations, make services more convenient to taxpayers, and cover for the shortage of manpower in tax offices. The main purpose of this study is to explore how to apply the expanded paper review application system to tax agents with different demographic backgrounds in Hualien and to examine the differences and correlations among them. We used questionnaires designed specifically for this purpose, carrying out pretest analysis through expert validity to explore the following four factors that affect the effectiveness of policy marketing: 1) policy awareness, 2) user evaluation, 3) diffusion effect and 4) policy communication. The questionnaires were collected from randomly selected tax agents in Hualien. A total of 155 questionnaires were distributed and returned; the effective recovery rate was 100%. SPSS statistical software was used to perform descriptive statistics, Single factor analysis of variance, Scheffe's post-mortem analysis, Pearson's correlation, regression analysis and chi-square analysis. This study has the following findings: 1) Marketing promotion factors such as policy awareness, user evaluation, diffusion effect and policy communication showed no direct relationship with gender. 2) The tax agent generally agreed with the expansion of the application system. However, tax agents’ difference in the number of years of work affected the degree of recognition of the application of the extended paper review system, the application of professional tax return agents, and the promotion of timeliness. 3) Different levels of education affected taxpayers' use of an extended paper review system to declare and recognize the fairness of the reporting system. 4) The difference in age will affect the taxpayer's recognition of the reporting system should be entrusted with the professional tax agent's declaration and the tax authority's increase in the rate of increase in the number of written audit filings. Among them, tax return agents aged over 56 but below the age of 35 should apply. People more agree that the reporting system should be entrusted to professional tax agents to declare, so the tax authorities should strengthen marketing promotion for people under the age of 35, and continue to publicize and communicate with accounting practitioners over the age of 56 to enhance their professionalism. With respect to the relative advantages of declaration aging, satisfaction, etc., we can obtain the most rapid and better diffusion effect. 5) The different types of qualifications will also affect the taxpayer's implementation of the reporting system and improve the quality of other cases and the fairness of the declaration system. 6) According to correlation analysis, if the use of evaluations is done well, the policy awareness and diffusion effect of the system will also improve. The key variable of the marketing promotion of the reporting system is on the user evaluation. 7) In the regression analysis, the regression equation constructed in this study is diffusion effect = 2.736 +0.409x user evaluation. That is, if the user evaluation is known, you can predict the diffusion effect, the coefficient of determination R-squared value is 0.566. 8) Tax agents generally agreed that the implementation of an expanded paper review system can reduce the burden on accountants, achieving a win-win situation with the tax authorities. The system reduces the pressure on employees and thus reduce the turnover rate of employees, lower the costs, and reduce the pressure on personnel that are involved in auditing and certification. It is obvious that the expanded paper review system does have its importance, and the tax authorities should uphold the spirit of loving, serving the people, and continuing to promote the profit-making business to expand the paper review system. 9) As far as the fairness of the paper review system is concerned, the tax authorities should strengthen policy communication and marketing, take into account the adjustment of annual business cultures to appropriately expand the turnover standards that is applicable for review, limit its application of high-profit and high-risk industries, and increase the audit rate of cases, to avoid non-legal enterprises to evade taxation by this paper review system.
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HU, JUI-SHI, and 胡瑞璽. "Game Theoretic Analyses of Tax Bureau and Taxpayers' Decision Under the “Expanded Paper Review of Business Income Tax Direction" in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/78407315542556029482.
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碩士國立臺北大學
會計學系
102
In this study, we use a game theoretical model to analyze the equilibrium between tax bureau and taxpayer, and the effects of Audit cost, Business net profit margin and Expanded Paper Review of Business net profit margin change. The main conclusions are: 1.Generally, some taxpayers underreport their profit margin, and some taxpayers are audited under the “Expanded Paper Review of Business Income Tax Direction” in equilibrium. 2.While decrease in audit costs results in decrease in taxpayers’ noncompliance, it has no effect on the probability of tax bureau’s audit. Tax bureau should devote to simplify taxation procedure, and improve audit accuracy to reduce the audit cost. 3.Although increase in “Business net profit margin” leads to decrease in both taxpayers’ noncompliance and the probability of tax bureau’s audit, these standard net profit margin are widely used in other tax practice. Thus standards should be set at a reasonable level. 4.Increase in “Expanded Paper Review of Business net profit margin” brings about increase in taxpayers’ noncompliance, its effect on the probability of tax bureau’s audit is not clear.
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Lee, Shih-Hsiung, and 李世雄. "The Factors which Affect the Tax Payers from Using the Citizen Digital Certificate." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/40174723716828387462.
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碩士國立高雄應用科技大學
資訊管理研究所碩士班
95
Citizen Digital Certificate (CDC) contains the ability to recognize the identities of the websites. It can also be used alone with the internet to confirm the online user identities. It offers a safe, complete, and convenient way to transfer information via online. For those countries that are in the process of transforming into e-government should start offering the options of online information registry service. Even though CDC still holds solid advantages, it has not been put to its full generalized usage. This research is based on the actuality of CDC as an example, to inquire the reasons which affect the tax payers using CDC when filing the proper taxations. By doing this, it will conduct a higher efficiency in the different departments of government administrations and also modify all the government related procedures into easier access. This research uses the TPB as the theory foundation and subsumes the Critical Mass, TAM and IDT, then address the theory structure of this research by using questionnaire and to perform real life studies. The conclusion of the research shows that attitude, subjective norm, perceived behavioral control and perceived critical mass are the four main reasons that lead into the direction relation of affecting the tax payers’ behavioral intention of using the CDC. Relative advantage and compatibility are the two independent variables which would affect the behavioral intention indirectly.
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Hui-Lan, Sun, and 孫慧蘭. "The Association between the Expanded Paper Review System and Business Income Tax Evasion." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/b9paa8.
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碩士國立高雄應用科技大學
會計系碩士在職專班
103
The Expanded Paper Review (EPR) system of profit-seeking enterprise income tax, implemented for more than forty years, has become the main approach for enterprises to declare earnings. With the practice of this declaration, however, some drawbacks, such as constituting a tax loophole, are derived. Thus, this study uses a sample of the cases selected from tax authorities between 2011 and 2012 and applies the concept of t-test to investigate whether the EPR system provides a greater evasion access than the other types of the tax filing methods, concluding that a higher incidence in tax evasion is found in the EPR system while comparing with other kinds of declaration of profit-seeking enterprise income tax. In addition, we use Tobit model to examine the relationship between tax evasion and the possible contributing factors, such as soundness of accounting system, and ratios of borrowing funds from shareholdersandexpenses. The empirical result indicates that tax evasion has a significantly positive association with debt ratio, borrowing funds from shareholders, unsound accounting system, net operating income, tax ratio, expenses ratio respectively. However, the value added tax rate and additional tax due at filing time have a significant negative effect on tax evasion. Based on the findings, we suggest that tax authorities should enhance net profit margin of the EPR system and selective examination, as well as the tax audit to corporate with unusual value added tax rate, higher operating expenses and borrowing funds from shareholders, and to certain industries, such as service, transport, distribution, logistics, and communication.
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KAO, WAN-LING, and 高琬玲. "The Research of Tax Evasion with Profit‐seeking Enterprise by Expanded Paper Review." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ev8pdu.
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碩士國立屏東大學
國際貿易學系碩士班
106
The Ministry of Finance, R.O.C (Taiwan) has implementation of Expanded Paper Review System to simplify the tax process. Since the system was launched, however, as the net profit margin set in the directions for the Extended Paper Review of the implementation of Profit-seeking Enterprise Income Tax Return is lower than the income standard, this provides an opportunity for profit-seeking enterprises with bad bookkeeping to avoid the in-depth audit by the tax authority and thereby lower the payable tax through the system. By categorizing the methods of tax evasion into incomplete declaration or omission of declaration of sales income, inflation of operating costs or expenses, declaration with incorrect trade code, distribution of income tax by establishing many companies, and missing other related tax sources, this study explains the problems and proposes corrective actions through a case study. The cases studied show that there are different ways to evade taxes with the system, the tax authority can check the relevant tax system database, analyze the industry's sales characteristics, industry code exceptions, related items for employees or employees, online stores, home delivery materials, official website information, etc. Master the actual business model of the profit- seeking enterprise, break through the use of profit- seeking enterprise to expand paper review system to achieve the purpose of evading tax, promising to provide verification as a reference for in-depth inspection by the profit-seeking enterprise in order to prevent taxpayers from evading tax by the Expanded Paper Review System.
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"Aplicació d'algoritmes genètics en l'optimització dels processos de fabricació del paper." Universitat de Girona, 2005. http://www.tesisenxarxa.net/TDX-0419105-154356/.
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"L'educació per a la salut a l'escola i el paper del professorat." Universitat de Girona, 1997. http://www.tesisenxarxa.net/TDX-0613108-113903/.
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"Aspectes físics i químics del destintatge de paper revista mitjançant tensioactius catiònics." Universitat de Girona, 2005. http://www.tesisenxarxa.net/TDX-0425105-114203/.
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