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Dissertations / Theses on the topic 'Tax planning'

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Published: 4 June 2021

Last updated: 25 July 2025

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1

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

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

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2

Amberger, Harald, Eva Eberhartinger, and Helmut Kasper. "Tax-Rate Biases in Tax-Planning Decisions: Experimental Evidence." WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/4897/1/SSRN%2Did2727680.pdf.

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Recent empirical findings suggest that firms might not always engage in economically optimal tax planning. We conduct a series of four laboratory experiments with 223 students and 62 tax professionals to examine whether decision biases offer a behavioral explanation for tax outcomes. We find that individuals overestimate the importance of tax rates relative to the tax base when facing time pressure in tax-planning decisions. This systematic decision bias results in suboptimal choices. In line with the theory of rational inattention, we observe that increasing tax-burden differences between two

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3

Zetler, Hila. "International tax planning and anti-tax avoidance provisions - Hila Zetler." Bachelor's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/4579.

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Includes bibliographical references.<br>'The avoidance of tax may be lawful, but it is not yet a virtue' – Lord Denning¹. The famous English judge, Lord Denning, explained that the avoidance of tax may be legal, but it is not necessarily ethical. By said words, Justice Denning implied that, when a taxpayer avoids paying taxes through legal tax planning, he may, despite the ostensible legality thereof, nevertheless harm society. Assuming that such action does, indeed, involve an immoral act, should the legislature intervene?

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4

Fatouros, Dimitrios Michael. "Mathematical modelling for international tax planning." Thesis, Imperial College London, 1998. http://hdl.handle.net/10044/1/7954.

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5

Myhrberg, André, and Johannes Harnesk. "SUSTAINABLE TAX PLANNING : Investigating the relationship between ESG and tax aggressiveness." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160509.

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The footprint firms leave behind on this planet is widely discussed, and the topic of corporate social responsibility is constantly receiving additional attention. The gravity of working towards a more sustainable way of conducting business is illustrated by the incentivized tax system in various countries, where CSR can render tax deductions. It is widely debated if CSR and tax aggressiveness can live in symbiosis, and what relationship the two areas have. However, the literature investigating thisrelationship is scarce, which has left a research gap for the authors of this study to fill.This

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6

Kamasa, R. E. "Tax system reform in Rwanda." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53079.

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Thesis (MPA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: The implementation of policy reforms in developing countries continues to be negatively influenced by factors such as difficulties with resource mobilization, the dominance of technocratic policy management advocated by donors, and the persistence of state centralism. Tax system reforms in Rwanda constitute institutional and policy reforms aimed at improving tax compliance and ultimately the contribution of tax revenue to the national GDP. But, because of implementation flaws, including among others the scant flow of tech

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7

Schwäbe, Alexander Norbert [Verfasser]. "Essays on corporate tax planning / Alexander Norbert Schwäbe." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2018. http://d-nb.info/1176105140/34.

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8

Evers, Lisa Verfasser], and Christoph [Akademischer Betreuer] [Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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9

Evers, Lisa [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "Intellectual Property (IP) Box Regimes : Tax Planning, Effective Tax Burdens, and Tax Policy Options / Lisa Evers. Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2015. http://d-nb.info/1068460903/34.

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10

Abdul, Wahab Nor Shaipah. "Tax planning and corporate governance : effects on shareholders' valuation." Thesis, University of Southampton, 2010. https://eprints.soton.ac.uk/162801/.

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Tax planning by large companies has been widely and publicly discussed due to its implications for the level of provision of public goods and more general social issues. In the U.K., tax avoidance, as estimated by Her Majesty’s Revenue and Customs’ anti-avoidance group, leads to several billion pounds of lost revenue each year. Consequently, the authorities implement tax investigation through risk classification assessments. The prospect of an adverse assessment may influence company directors when making tax planning decisions and similar risk concerns may influence shareholders in valuing ta

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11

Tsang, Hin-mun Horatio. "The tax planning in Hong Kong and the popularity of its use among individuals in Hong Kong /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19878461.

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12

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

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

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13

Wu, Jenny Chiani. "NYC property tax exemption program : existing policies and future planning." Thesis, Massachusetts Institute of Technology, 2012. http://hdl.handle.net/1721.1/77130.

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Thesis (S.M. in Real Estate Development)--Massachusetts Institute of Technology, Program in Real Estate Development in Conjunction with the Center for Real Estate, 2012.<br>Cataloged from department-submitted PDF version of thesis. This electronic version was submitted and approved by the author's academic department as part of an electronic thesis pilot project. The certified thesis is available in the Institute Archives and Special Collections.<br>Includes bibliographical references (p. 106-108).<br>New York City's tax expenditures relate to real property tax totaled $4.5 billion in fiscal y

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14

Goosen, Chantelle. "International Tax Planning: The Concept of Place of Effective Management." Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4624.

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This dissertation will study certain aspects of the South African Income Tax Act2 such as residence-based concepts, with specific reference to place of effective management, which brings a taxpayer within the ambit of the South African Tax Law. It will also address issues regarding Double taxation agreements and the impact of all these issues on companies trading internationally. This paper is intended to raise an awareness of the current issues, general principles and practices to be taken into account when organizing a company's affairs to limit the tax liability in South Africa.

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15

Rivera-Torres, Leticia. "Tax exemption and industrial development in Puerto Rico." Thesis, Massachusetts Institute of Technology, 1989. http://hdl.handle.net/1721.1/69704.

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16

Fogelman, Catherine S. 1969. "The syndication of low-income housing tax credits." Thesis, Massachusetts Institute of Technology, 1998. http://hdl.handle.net/1721.1/66387.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1998.<br>Includes bibliographical references (leaf 47).<br>The low-income housing tax credit is the primary governmental incentive for the development of affordable housing. This public policy initiative has become attractive to investors because in exchange for an equity investment, they receive tax credits, which serve to reduce their federal income tax liability. Widely held C corporations, due to specifications of the tax code, can utilize tax credits better than any other investor class. Serving as

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17

Afonso, Ana Catarina Duarte. "Determinantes do corporate tax avoidance e da utilização de tax havens." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14487.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho de investigação tem como objetivo analisar os determinantes do corporate tax avoidance e da utilização de tax havens, isto é, em que medida certas características da empresa poderão afetar a sua prática de tax avoidance e influenciar a sua escolha na utilização de subsidiárias localizadas em tax havens. Para uma amostra de 321 empresas Europeias constatou-se que a dimensão da empresa, a sua rentabilidade e o grau de utilização de tax havens, determinam de forma positiva o nível de tax avoidance, enquanto que o fact

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18

Tully, Jennifer Anne. "Tax breaks in U.S. agriculture : who benefits, who loses?" Thesis, Massachusetts Institute of Technology, 1986. http://hdl.handle.net/1721.1/78065.

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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1986.<br>MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH<br>Bibliography: leaves 54-56.<br>by Jennifer Anne Tully.<br>M.C.P.

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19

Villanueva, Gutiérrez Walker. "Aggressive Tax Planning, the new paradigm of the transfer pricing rule and the avoidance in the Tax Code." IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/123689.

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In this paper, the author analyzes the problematic of the aggressive tax planning, due to the lack of coherence between the tax rules of the different States and indicates the way in which the transfer pricing rule should be applied. Also, he analyzes the regulation of the anti-avoidance provision in the Tax Code and criticizes how the Supreme Court applies this anti-avoidance provision and the reasoning of the Tax Court to derive legal effects based on the economic content.<br>En el presente artículo, el autor analiza la problemática de la planificación fiscal agresiva, debido a la falta de c

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20

McMonagle, Samantha. "Tax planning under the Jobs and Growth Tax Relief Reconciliation Act of 2003 is more important than ever. /." Staten Island, N.Y. : [s.n.], 2004. http://library.wagner.edu/theses/business/2004/thesis_bus_2004_mcmon_tax.pdf.

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21

Vergara, Domínguez Damián. "Business creation, income sheltering and individual tax planning: evidence from special tax regimes for small businesses in Chile." Tesis, Universidad de Chile, 2016. http://repositorio.uchile.cl/handle/2250/143987.

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Tesis para optar al grado de Magíster en Economía<br>In 2013, the Chilean tax system was characterized by the presence of several special tax regimes for small businesses (STRs). Given system’s complexity, the particularities of the different STRs raised concerns about their potential usage as tax avoidance channels for high income taxpayers. This paper addresses that issue by asking if those regimes were associated with a strategic tax planning decision at the individual level. Descriptive statistics account for three stylized facts about STRs usage who suggest the existence of a strate

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22

Olligs, Pia [Verfasser], Michael [Gutachter] Overesch, and Carsten [Gutachter] Homburg. "Determinants of Tax Planning / Pia Olligs ; Gutachter: Michael Overesch, Carsten Homburg." Köln : Universitäts- und Stadtbibliothek Köln, 2016. http://d-nb.info/1123703744/34.

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23

Mulligan, Emer. "Tax planning in practice : a field study of US multinational corporations." Thesis, University of Warwick, 2008. http://wrap.warwick.ac.uk/1113/.

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The aim of this study is to achieve a better understanding of tax planning in practice, identifying and taking account of the multiple arenas within which it operates, and thereby highlighting its social and institutional dimensions. In the current rapidly changing business and regulatory environment, in which tax is an extremely important source of revenue for governments around the world, an enhanced understanding of tax planning in practice benefits and has implications for taxpayers and tax policymakers alike. The four research questions posed in this study address: the organisation and st

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24

Horan, Cynthia L. "Empty coffers--tax reform politics in Boston and New York." Thesis, Massachusetts Institute of Technology, 1986. http://hdl.handle.net/1721.1/14889.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1986.<br>MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH<br>Bibliography: leaves 246-256.<br>by Cynthia L. Horan.<br>Ph.D.

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25

Walpole, Julie D. 1966. "Exploring the paired share REIT and quantifying its tax advantage." Thesis, Massachusetts Institute of Technology, 1998. http://hdl.handle.net/1721.1/70747.

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Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1998.<br>Includes bibliographical references.<br>Real Estate Investment Trusts (REITs) were established in 1960 by Congress to open real estate investing to the small investor, in the same way that mutual funds have allowed small investors access to a diversified portfolio of stocks. As is the case with mutual funds, REITs enjoy a conduit status, allowing them to avoid corporate level taxation as long as they meet certain requirements. These requirements have been designed and legislated to ensure that R

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26

Green, Christopher Terrence. "An analysis of the use of limited real rights in tax planning." Thesis, Nelson Mandela Metropolitan University, 2008. http://hdl.handle.net/10948/809.

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The aim of this treatise is to provide an analysis of the tax implications of making use of limited real rights in tax planning. In order to understand the tax implications of making use of limited real rights it is necessary to understand the nature and legal form of these rights. The importance of this understanding lies in the determination of the tax legislation applicable to the right in question, and the subsequent tax implications. The next step in working through an analysis of the tax implications of making use of limited real rights is therefore to define the scope of applicable legi

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27

Ellis, Jason Brian. "The implications for tax planning of the general anti-avoidance provisions : part IVA of the Income Tax Assessment Act /." Title page, table of contents and introduction only, 1993. http://web4.library.adelaide.edu.au/theses/09C/09ce471.pdf.

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28

Bailey, Philip Donald. "The Impact of Federal and State Income Taxes on Forest Landowners: An Examination of Tax Liabilities and Tax Planning." Thesis, Virginia Tech, 1998. http://hdl.handle.net/10919/31701.

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Federal and state income tax laws pertaining to forest landowners are examined. Income tax liabilities are calculated for hypothetical forest landowners in two income brackets across the 41 states in the U.S. which impose a comprehensive income tax. The income tax liability is calculated to illustrate the effects of differential state tax treatment on a representative forest landowner with two different income levels ($50,000 and $110,000) who harvests $200,000 worth of timber in a given tax year. After-tax land expectation values for a forest landowner are also calculated to illustrate the

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29

Kuok, Chi. "Anti-corruption campaign and tax avoidance :evidence from China." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3959240.

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30

Hanson, Andrew R. "Essays on federal tax policy for housing and urban redevelopment." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2008. http://wwwlib.umi.com/cr/syr/main.

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31

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

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

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32

Zamcheck, Abraham Moses. "Planning for a "sudden-death" inventory loss triggered by international tax competition." Thesis, Massachusetts Institute of Technology, 2016. http://hdl.handle.net/1721.1/107505.

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Thesis: M. Eng. in Logistics, Massachusetts Institute of Technology, Supply Chain Management Program, 2016.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 50-51).<br>This study addresses a medical device company's need to relicense its products for export after declaring a new legal manufacturer. New license applications are approved at an unknown date with increasing probability within a finite time horizon. Approval results in the instantaneous obsolescence, or "sudden-death," of inventory bound for export. As a result, the company needs to re-align it

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33

le, Roux Daniel Josua. "Retirement planning : could tax and financial literacy increase financial independence during retirement?" Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/60503.

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Recent studies have indicated that only 6% of South African citizens can maintain their standard of living during retirement. This is of great concern to both the government and individuals. In an attempt to counter this dilemma, the government has implemented several new tax exemptions and deductions to encourage taxpayers to increase their retirement savings. However, uncertainty exists regarding the effectiveness of these exemptions and deductions. For individuals to benefit from same, they will need to be informed on and understand the principles on which they are based. Above all, South

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34

Quinkler, Valentin Hermann Carl [Verfasser]. "Empirical essays on tax planning and transfer pricing / Valentin Hermann Carl Quinkler." Hannover : Gottfried Wilhelm Leibniz Universität Hannover, 2019. http://d-nb.info/1204458472/34.

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35

Ghebretsadk, A. F. (Abraham Fissehaye). "Semi-autonomous revenue authorities for successful implementation of tax administration reform." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/49786.

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Thesis (MPA)--University of Stellenbosch, 2003.<br>ENGLISH ABSTRACT: There is a growing tendency towards the establishment of semi-autonomous revenue authorities to collect taxes on behalf of the government. This is necessary for the efficient tax collection by which the state finances its administrative organs. Tax administration as part of the general civil service has suffered due to budget restrictions, inefficiency and corruption resulting from the mere characteristics of the field of public administration. As a remedy, modern tax administrations are now introducing the principles a

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36

Ibele, Mark Adams. "Tax limitations and municipal revenues and expenditures : Proposition 13 and its aftermath." Thesis, Massachusetts Institute of Technology, 1997. http://hdl.handle.net/1721.1/67506.

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37

Cassiem, Rehana. "The taxation of income and expenditure of Trusts in South Africa - are they still viable estate planning tools?" Thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/12821.

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Includes bibliographical references.<br>This research paper will explore the taxation of the income and expenditure in today’s day and age. We will have an in - depth look into the mechanics of trusts, to ascertain whether they still have a role to fulfil in estate planning. Therefore the paper will first explore the background in trusts in Section A, Section B will deal with how trusts are tax and Section C will try and answer why trusts are still popular amidst the unfavourable changes in recent legislation.

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38

Andrade, Leonardo Aguirra de. "Estruturação elusiva de atos e negócios jurídicos no direito tributário brasileiro: limites ao planejamento tributário." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-11022015-134547/.

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O presente estudo analisa os contornos da estruturação elusiva de atos e negócios jurídicos no Direito Tributário brasileiro. Inicialmente, busca-se definir o conceito de planejamento tributário, abordando as diferentes noções de elisão fiscal, elusão fiscal e evasão fiscal, bem como os critérios contemplados pela doutrina brasileira de Direito Tributário para distinguir as condutas oponíveis e inoponíveis ao Fisco. Para melhor compreensão dos limites da conduta elusiva, examinam-se os princípios constitucionais pertinentes à interpretação da lei tributária e à qualificação da materialidade tr

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39

Rademeyer, Conrad. "The impact of capital gains tax on estate planning : a practical decision making model for investing and estate planning." Thesis, Stellenbosch : Stellenbosch University, 2002. http://hdl.handle.net/10019.1/53122.

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Thesis (MBA)--Stellenbosch University, 2002.<br>ENGLISH ABSTRACT: After many years of speculation about the possible introduction of a capital gains tax in South Africa, the tax is finally with us. Coming on top of the move to a residence basis of taxation, the introduction of the capital gains tax will impose a massive burden on the limited, skilled administrative recourses available to taxpayers and the SARS alike. Amongst investors and even some professional financial advisors such as auditors and attorneys there still is confusion and not a lack of knowledge on CGT. Appropriate pla

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Barber, Joel Raymond. "Tax effects and term structure measurement." Diss., The University of Arizona, 1989. http://hdl.handle.net/10150/184815.

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For investors in a given tax bracket, bonds with certain combinations of price and maturity may dominate other bonds. If markets are complete, S. M. Schaefer proved that a prohibition on short sales will give rise to tax-induced clienteles. Thus, bonds classified into groups by price and maturity may be held by investors in different tax brackets. Because of the tax advantages associated with discount bonds, there should be a tendency for high tax bracket investors to hold discount bonds and for low tax bracket investors to hold par and near-par bonds. An empirical consquence of this is that t

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Катаева, К. Д., та K. D. Kataeva. "Применение методов налогового планирования в деятельности организации и оценка их эффективностиу : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93993.

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Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогового планирования и его методов; их применение в деятельности организации. Предметом исследования является налоговое планирование, виды и применение методов налогового планирования на практике. Основной целью магистерской диссертации является определение направлений налоговой политики актуальной для анализируемого предприятия и разработка мероприятий по их реализации. В заключении обозначены рекомендации по снижению налоговых рисков для исследуемого объекта и достижения оптимального баланса налоговой нагр

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Tarsitano, Alberto. "Illegitimate Tax Avoidance and Rule XVI of Preliminary Title of Tax Code." IUS ET VERITAS, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/123330.

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The author analyzes a very important issue such as illegitimate tax avoidance. He begins by explaining the content of the concept of illegitimate tax avoidance, and also he points out the differences with other concepts like tax evasion and tax planning. Then, he comments the debate on the use of legal figures which doesn’t belong to Tax Law, in order to solve issue of illegitimate tax avoidance. Finally, he explains the scope and the application of the Peruvian general anti-avoidance rule stipulated in the Peruvian Tax Code.<br>El autor analiza un tema de suma importancia como es el de la elu

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Kuo, Wen-wen, and 郭文文. "Personal Saving Tax Planning-The Case of Planning Inheritance Tax." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/98384910391939463017.

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碩士<br>義守大學<br>管理研究所碩士班<br>94<br>This study employs the case of planning inheritance tax to develop an appropriate personal saving tax planning. This study collects the relating inheritance laws and the recommends of Certified Public Accountant (CPA) and literature, and deliberates about realistic scenarios. In addition, this study also applies the case study to design the approach of inheritance tax planning and suggests the appropriate method for various scenarios. This study discusses the inheritance tax planning by two aspects: do planning and not planning. According to the characteristics

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Cheng, Wen-Rong, and 鄭文榮. "Tax Planning for Income Tax Integration." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/12877934755287021949.

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碩士<br>國立臺灣大學<br>會計學系<br>86<br>As our country adopts income tax integration, individuals and enterprises should restructure their investment and financing decisions, accounting treatment, and strategies of tax planning. Among them, how tax planning should be changed to maximize the wealth of the related individuals or organizations is most concerned by accountants. Therefore the main purpose of this study is to explore tax planning strategies for income tax integration. This t

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Pillay, Puvanasen Dayalan. "Tax consequences of estate planning." Thesis, 2004. http://hdl.handle.net/10413/1798.

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The primary objective of estate planning is to meet the short-term and long-term financial needs of the planner and to ensure a smooth transition of the planner's estate on passing on, in keeping with the needs and wishes of the individual. The implementation of an estate plan does hold many tax advantages and care should be taken to ensure that in the process of tax structuring, we do not lose sight of other important objectives and wishes of the client, as well not contravene any legislation which may render the tax benefits null and void. Estate Duty is levied on an estate at a flat rate of

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Chao, Yi-Chun, and 趙苡均. "A Study on Tax Planning of Taiwan’s Alternative Minimum tax." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/sauwq5.

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碩士<br>銘傳大學<br>財務金融學系碩士在職專班<br>97<br>The Legislative Yuan has passed “The Enforcement Rules of the Income Basic Tax Act” (the so-called Alternative Minimum Tax) on 9th, December, 2007. This Act, which is the first tax-adding Act in recent 20 years, indicates a huge progress of taxation justice in Taiwan. The Ministry of Finance enforces The Alternative Minimum Tax mainly for the reason that some specific groups of people take advantage of special tax relief measures made by the government to achieve specific goals for a long time. It is difficult to resolve the unfairness of minorities merit fr

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Chu, Chiung-Fang, and 朱瓊芳. "International Tax Planning on Private Property." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/78839517990590726887.

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碩士<br>中興大學<br>會計學研究所<br>95<br>International tax planning has come a long way over the last couple of years and will continue to evolve. With an ongoing increase in globalization, legislation and practices regarding multination tax efficient solution are spring up. The Majority is specialized in jurical investors, and in particularly, this study extends to natural person. This study mainly explores the groundwork and motivation of international tax planning on individuals, and summaries the latest development and basic regulations with reference to estate tax and individual income tax that sel

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Chan, Shu-Wen, and 詹淑雯. "Tax Planning Methods for the Value-Added Tax of Mainland China." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/dcg33c.

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碩士<br>東吳大學<br>會計學系<br>93<br>This study is to provide useful tax planning methods for Mainland China’s Value-Added Tax, and to survey the actual applications of these tax-planning methods. This research is carried out with Likert Scale to measure opinions of questionnaire subjects, including CPAs and Taiwanese businessmen in Mainland China. In addition, five experts are interviewed to explain the results of the questionnaires. These five experts include two CPAs, two financial executives of Taiwanese enterprises, and one Professor specializing in tax affairs of Mainland China. The findings of t

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Tsai, Chia-Ching, and 蔡佳靜. "International Tax Planning and Use of Tax Haven of Multinational Companies." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/37988696821068632420.

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FU, YIN-JOU, and 傅銀柔. "Trust acts Tax Benefit and Tax Planning, Equity Research─To income tax, inheritance tax and gift tax laws as an example." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/36478009239179151218.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>98<br>The Trust''s origin can be traced back to ancient Egypt. The ancient Egyptians, by way of testamentary trusts, transferred their own properties to their children and relatives.During the Roman era, Trust has become an indirect way to bequeath in ancient Roman’s legal legacy system. The modern Trust system was formed in the United Kingdom. The British Trust system is based on the medieval system of land-USE. It is a system that the trustee, based on the contents of Trust, manages the Trust on behalf of the beneficiaries. Because of the flexibilit

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