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Dissertations / Theses on the topic 'Tax practices'

Author: Grafiati

Published: 4 June 2021

Last updated: 18 February 2022

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1

Beckett, Neal Peter. "Combating abusive EU corporate income tax practices." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/13492.

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This thesis examines the concept of EU corporate tax abuse in light of the tensions between the protection of EU Fundamental rights and the susceptibility of those rights to abuse. Consideration is given to the major tax abuse practices and arrangements, accompanied by analyses of the responses of a selection of EU member states, and the role and impacts of judicial, state and commercial stakeholder interests. Consequent upon an examination of why past proposals have failed to attain either policy adoption or policy success, it is suggested that the legal concepts of abuse of rights, substance

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2

Van, Zanten Marie-Louise. "Tax collecting practices : a comparison between antiquity and the modern age." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60527.

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South African policymakers are challenged by the limited resources that can be consulted in the field of tax policy proposals that address the needs of the public. Despite the importance of studying tax history as a reference for modern tax systems, decisions regarding current tax collection policies in South Africa have not been informed by effective historical policies. It is imperative that historical tax policies be studied to identify tax policies that produced the desired or intended results, which could then serve as a benchmark for South African tax collection policies. The purpose of

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3

Saffie, Francisco. "Taxes as practices of mutual recognition : towards a general theory of tax law." Thesis, University of Edinburgh, 2014. http://hdl.handle.net/1842/9589.

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The thesis tries to provide an answer to the problem of tax avoidance. For this purpose a reinterpretation of taxes as practices of mutual recognition is defended. The conception of taxation and tax law defended in the thesis contrast sharply to the merely instrumental or functional conceptions of taxation and tax law that dominates today’s common understanding of taxation and tax law. The thesis lays out the basis for a new general theory of tax law, but does not develop in detail each of the elements of such a theory. The thesis first lays out the problem by analysing different definitions o

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4

Rowlings, Douglas. "A corporate failure prediction model for non-financial South African corporates incorporating best practices used by the credit industry." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20439.

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In the context of the current macroeconomic environment there is an expectation of an increase in South African non-financial corporate failure, where advance prediction thereof will become even more important. A number of South African non-financial corporate failures have occurred following the financial crisis. In addition, South Africa experienced a watershed moment with the first default on a non-financial corporate bond in 2013. At the same time, with the adoption of the International Financial Reporting Standards (IFRS) framework there have been significant advances in the quality of fi

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Gabrielson, Hans M. "White goes black? : "Grey/black" enterprise practices' impact on "white" enterprises in Swedish public discourse." Thesis, Högskolan på Gotland, Institutionen för humaniora och samhällsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hgo:diva-1455.

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Swart, Sander Laurent. "Internationalization and tax avoidance practices of publicly listed firms within the European Union:The influence of board independence." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-347195.

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The main aim of this research is to investigate if large multinational firms publicly listed in the European Union avoid more taxation than less international firms. Furthermore, the composition of the board of directors in terms of independence is considered as a potential moderating influence. I perform Pooled OLS regressions on a 2008-2016 sample of 5,118 firm-year observations, incorporating 669 firms from 21 countries. The results show a negative influence of the level of internationalization on tax avoidance, and this relation is found to be weakened by board independence.

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Búry, Tomáš. "Daňová konkurence v USA a v Evropské unii." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199707.

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The subject matter of the thesis is a comparative analysis of the possibilities of tax competition in the USA and in the European Union. It aims to compare the extent and form of the tax competition within these systems. The thesis consists of five parts. At the beginning, the term tax competition is examined and the possibility of a distinction between fair and unfair tax practices is explored. In the next part the analysis of the US tax system with a focus on competition in the area of direct and indirect taxation is carried out. The third part provides similarly structured analysis of the t

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8

Sabri, Yasmine. "Mail-Returns Process Optimization Using Lean Thinking Principles at The Swedish Tax Agency." Thesis, KTH, Industriell produktion, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-98792.

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Lean Thinking has been widely implemented in various industries in the production context. Lately a number of companies in the service sector have developed lean systems within their organisations to improve efficiency, productivity, and quality of their services. In our study we are putting forward an approach for operational excellence using Lean Thinking principals in the public service context. The study was performed at the Swedish Tax Agency and the main process examined was mail-returns handling process, the main goal was to improve business process by eliminating non value adding activ

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Tilkian, Guilherme. "O princípio da confiança legítima sob a perspectiva das práticas reiteradamente observadas pelas autoridades administrativas em matéria tributária." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-20012015-114657/.

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Este trabalho versa sobre a aplicação do princípio da confiança legítima no Direito Tributário brasileiro, com foco no art. 100, inciso III, do Código Tributário Nacional (CTN), que trata das práticas reiteradamente observadas pelas autoridades administrativas. Parte-se da origem do princípio, aproximando a investigação por meio do princípio da segurança jurídica, da certeza do direito e da irretroatividade; em seguida, diferencia-se a proteção da confiança da boa-fé objetiva e prossegue-se pelo princípio da legalidade e a evolução jurisprudencial a respeito da conservação positiva ou negativ

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Kan, Kwok-kin Terry, and 簡國健. "Exploring teachers' perceptions and practices in implementing the AL TAS for practical chemistry in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B31961654.

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Kan, Kwok-kin Terry. "Exploring teachers' perceptions and practices in implementing the AL TAS for practical chemistry in Hong Kong." Hong Kong : University of Hong Kong, 2000. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2240093X.

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12

Wynter, Carlene Beth. "Property tax administration in practice : a case study of the Portmore Municipality, Jamaica." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/17580.

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The objective of this study is to obtain an in-depth understanding of the practical working of property tax administration in Jamaica. It highlights the major enforcement and compliance practices along with how the invisible and underlying interactions of actors in the field shape these practices. It also explores those issues and circumstances along with the existing patterns of interests which have contributed to the continued practice of the central administration of the property tax. The study also emphasizes struggles in the property tax field between the various players: the tax authorit

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Přidal, Martin. "Enhancing the Better Corporate Governance Practice: From Accounting Scandals to Tax Risk Management." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75024.

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Recent accounting scandals and current global financial crisis have brought new demands on the whole corporate world. The call for better corporate governance is strengthening in all business areas including tax. Tax non -- compliance brings substantial risks for both tax payers and tax revenue authorities. The way how companies manage their tax risks can significantly influence their overall financial performance and reputation. The paper deals with issues of tax non -- compliance as a lack of good corporate governance practice. The main goal of the paper is to put tax into the concept of cor

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Brumatti, Flávia Lorena Peixoto Holanda. "As imunidades tributárias e a livre concorrência." Pontifícia Universidade Católica de São Paulo, 2011. https://tede2.pucsp.br/handle/handle/5670.

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Made available in DSpace on 2016-04-26T20:20:27Z (GMT). No. of bitstreams: 1 Flavia Lorena Peixoto Holanda Brumatti.pdf: 745135 bytes, checksum: 49f734af1d6cdb46b982cca7f1f79611 (MD5) Previous issue date: 2011-10-05<br>This paper is intended to analyze the doctrine of the prospective overruling os the Courts decisions, focused on the principle of the legal certainty. We understand that the Brazilian legal system only has protection mechanisms in cases that there is change of understanding at the administrative or legislative level. However, there is not a way to avoid the changes of understa

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Okumu, Ibrahim Mike. "Essays on governance, public finance, and economic development." Thesis, University of St Andrews, 2014. http://hdl.handle.net/10023/5282.

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This thesis is composed of three distinct but related essays. The first essay studies the role of the size of the economy in mitigating the impact of public sector corruption on economic development. The analysis is based on a dynamic general equilibrium model in which growth occurs endogenously through the invention and manufacture of new intermediate goods that are used in the production of output. Potential innovators decide to enter the market considering the fraction of future profits that may be lost to corruption. We find that depending on the number of times bribes are demanded, the si

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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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Ormeño, Pérez Rodrigo Andres. "The tax policy-making process in practice : a field study in Chile." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/18830.

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The purpose of this research project is to examine the technical, political, social, organisational and cultural ‘practices’ of tax policy making in order to gain an in-depth understanding of certain tax rules in the Chilean context. Consistent with a qualitative interpretivist approach, this study is informed by documents and three phases of face-to-face interviews with a range of actors engaged in the process of (re)making tax regulation. Through the views of a wide spectrum of participants, including policy makers (broadly defined), tax administrators, academics, tax practitioners and taxpa

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de, Wet Mary-Ann. "Seeking deviations from South Africaﾒs tax treaty policy with respect to treaties in Africa: evidence from the treaty practice". Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/31168.

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Since South Africa was welcomed back into the international arena in 1994, there has been a significant increase in the number of tax treaties concluded between South Africa and other Sub-Saharan Africa countries, as part of South Africa’s goal to expand into Sub-Saharan Africa (SSA). The purpose of this dissertation is to determine whether these treaties concluded between South Africa and SSA countries have been influenced by South Africa’s stated tax treaty policy, or have been guided by regional practices or to confirm whether South Africa’s tax treaty practices have influenced any regional

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Knížová, Štěpánka. "Vliv daňové judikatury na vymáhací řízení v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17069.

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Diploma thesis deals with impact of tax practice of the courts on tax collection procedure. The tax collection procedure is an optional part of the tax proceeding and tops the entire process of tax collection. If taxable person fails his tax liability, the tax administrator will be authorized to order a tax execution. Tax administrator follows the act about tax administration. The main object of the thesis was to evaluate the imperfections of this act and express the conclusions about the possibility of judicature to provide enough support of the act's application in praxis. Concurrently was a

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Edensor, Tim. "Touring the Taj : tourist practices and narratives at the Taj Mahal and in Agra." Thesis, Lancaster University, 1996. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.308989.

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Zúñiga, Aleman Laura. "Gaps in the Public Works Tax Deduction Law and its practical application." THĒMIS-Revista de Derecho, 2014. http://repositorio.pucp.edu.pe/index/handle/123456789/108690.

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The Public Works Tax Deduction Law has been enacted to foster public investment at a local and regional level by including participation from the private sector and through the subscription of agreements with local and regional governments.Nonetheless its noble purposes, in the application field of the Law, normative gaps are put into evidence, which impede its practical application. In the present article, the author shows which are the Law’s deficiencies, while analyzing them and proposing possible solutions.<br>La Ley de Obras por Impuestos tiene como objetivo principal impulsar la inversió

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Beling, Brenda Leigh. "Tax topics a trainee chartered accountant should be taught : a survey of perceptions in and outside of public practice." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/25052.

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This paper presents the results of an e-mail study designed to determine what tax topics are important in terms of a trainee accountant entering the training environment in South Africa. These topics were then compared to the current tax syllabus being taught at universities and accredited institutions. The results indicated that the current syllabus is largely meeting the expectations of people in and out of public practice, though there are some topics that the syllabus setters and educators should consider including and excluding when next reviewing and updating the syllabus. Copyright<br>D

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Akhand, Z. "Tax compliance in immigrant communities : Bangladeshis in the UK." Thesis, University of Exeter, 2019. http://hdl.handle.net/10871/36372.

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This thesis employs Bourdieu's theory of practice to explore small immigrant business owners' adaptation to the host country's income tax system. In doing this, the thesis applies a sociological perspective in the theorizing and study of their tax compliance behaviour. Drawing on a survey (N=101) and in-depth interviews (N=27) with Bangladeshi family business owners and their tax advisers in the UK, this thesis demonstrates that immigrant business owners' engagement with the host country's tax system is grounded in the sociocultural status they inherit from their country of origin, even though

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Clarke, Roger Anthony, and Roger Clarke@xamax com au. "Data Surveillance: Theory, Practice & Policy." The Australian National University. Faculty of Engineering and Information Technology, 1997. http://thesis.anu.edu.au./public/adt-ANU20031112.124602.

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Data surveillance is the systematic use of personal data systems in the investigation or monitoring of the actions or communications of one or more persons. This collection of papers was the basis for a supplication under Rule 28 of the ANU's Degree of Doctor of Philosophy Rules. The papers develop a body of theory that explains the nature, applications and impacts of the data processing technologies that support the investigation or monitoring of individuals and populations. Literature review and analysis is supplemented by reports of field work undertaken in both the United States and A

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Seo, Eunhee. "Teaching Assistants' (TAs) Personal Epistemologies and Their Instructional Practices in U.S. Universities: A Mixed Methods Investigation of International TAs and U.S. TAs." Diss., Temple University Libraries, 2009. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/21769.

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CITE/Language Arts<br>Ed.D.<br>Current teacher education research calls for investigation of the "missing paradigm," the connection between teachers' conceptions of knowledge and learning and their instructional practices. This call has been heeded in the scholarship on personal epistemology that reveals the role of knowledge in learning and instruction within and across various socio-cultural contexts. This study extends the work on the relationship between teachers' personal epistemologies and instructional practices to a previously unexamined population: international and U.S. Teaching Assi

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Rossi, Albane. "Un espace rural en pays d’openfield : appropriation et occupation du sol à Blandy-les-Tours (Seine-et-Marne), du XVIe au XIXe siècle." Thesis, Bourgogne Franche-Comté, 2018. http://www.theses.fr/2018UBFCC031/document.

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Des travaux récents, inscrits dans un processus d’ouverture à la pluridisciplinarité, ont souligné que l’organisation des sociétés rurales ne peut plus être comprise sans prendre en compte leur relation à l’espace. Ces évolutions conduisent aujourd’hui à travailler sur la dimension spatiale des données extraites des sources historiques.Cette étude doctorale repose, en grande partie, sur la mise en parallèle de données textuelles et planimétriques, modernes et contemporaines, intégrées dans un système d’information géographique. Les documents concernés (un terrier de 1508 ; un autre terrier ass

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Wilkinson, E. K. "Putting children first? : tax and transfer policy and support for children in South Africa." Thesis, University of Oxford, 2010. http://ora.ox.ac.uk/objects/uuid:caa9ec39-982b-4fc6-a343-b3012980d6f3.

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This thesis considers the extent to which tax and transfer policies in South Africa support children between 2000 and 2008. The analyses are carried out using a four-dimensional analytical framework which separates the dimensions of welfare ideology, policy aims, policy instruments and welfare outcomes. This approach is adopted in recognition of the fact that the extent to which tax and transfer policies support children is seen to vary according to the dimension of analysis. The analysis of welfare ideology, policy aims and policy instruments is undertaken by considering key legislative texts

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Lamb, Margaret Anne. "Tax practice in the United Kingdom and the emergence of interrelationships between accounting and the taxation of business profits." Thesis, University of Reading, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245024.

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Beling, Brenda. "Tax topics a trainee chartered accountant should be taught a survey of perceptions in and outside of public practice /." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05272009-145116/.

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De, Vos Gerhard Johannes. "Generally recognised accounting practice : a critical evaluation of the impact of grap 23 on administrative tax legislation and recommendations." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23893.

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The application of accrual accounting principles is a challenge for public sectors internationally and increases the level of transparency and accountability of management. Taxation authorities are governed by legislation and have to be supported by a sound legislative framework to enable effective administration of taxes and the proper application of the accrual accounting principles. The recent issuing of the accounting standard for taxes and developments relating to the subsequent measurement of tax receivables highlights the ineffectiveness of current administrative tax legislation relatin

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Dokoupilová, Klára. "Vliv daňové judikatury na vyměření a doměření daně v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-9196.

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This thesis was focused on the influence of the tax practice of the courts on the assessment of a tax and the retrospective assessment in the Czech Republic. The purpose was to find out if the present law about the tax and fees administration is a sufficient procedural tax norm and if the existing practice of the courts provides us by its interpretation and integral attitude with reasonable juristic certainty of the tax subjects as well as the tax administrator when in the assessment of a tax and retrospective assessment process. Furthermore the new procedural norm which is just being approved

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Zhang, Gehao. "Invented tradition and translated practices : the career of Tai Chi in China and the West." Thesis, Loughborough University, 2010. https://dspace.lboro.ac.uk/2134/6865.

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This thesis takes the primary contemporary icons of Chinese tradition –the popular practice of Tai Chi‐and subjects its career in both China and the West, to a series of critical interrogations focusing on three main moments; the invention and (re)imagination of tradition, the practice's migration from China to the West, and its translation by its English practitioners. During the Imperial period, when Tai Chi was defined primarily as a martial art, it was the focus of a sustained struggle between its official deployment as part of the military machine and its practice by clandestine societies

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Bernard, Ladale Lemoine. "District and School Leadership Perceptions of School Turnaround and Teacher Advancement Program (TAP) Reform Practices." Thesis, University of Louisiana at Lafayette, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=10846513.

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<p> With an increased focus on school accountability and school improvement, efforts to quickly improve or turnaround low performing schools are on the rise. School turnaround is a complex concept with a myriad of social, political, and economic aspects (CPRE, 2013, p. 8). While each school is different, there are generally several practices and changes, that if addressed will result in quick improvements among most low performing schools. This dissertation addressed perceptions of district and school leaders, the importance of climate and culture in the turnaround process, and the support nee

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Akama, Yoko, and yoko akama@rmit edu au. "The Tao of Communication Design Practice: manifesting implicit values through human-centred design." RMIT University. Applied Communication, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080730.143340.

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This research explores how human values and concerns are manifested and negotiated through the process of design. In undertaking this study, a variety of design interventions were explored to facilitate how values can be articulated and discussed amongst project stakeholders during the design process. These design interventions will be referred to as projects within the exegesis. In this exegesis, I will argue for the importance of a dialogic process among project stakeholders in the creation of a human-centred design practice in communication design. This exegesis explains the central a

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Popa, Ana Sorina. "You become what you practice: application of Tai Chi principles to piano playing." Thesis, Boston University, 2012. https://hdl.handle.net/2144/12593.

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Thesis (D.M.A.)--Boston University PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you.<br>This work explores the interface between Eastern philosophy, body mechanics, mental attitudes and breathing patterns found in the practice of Tai Chi Chuan, and the Western approach to piano playing. Through a

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Du, Zhi-cang. "A fiscal impact model for Montgomery County : practicum in planning /." Master's thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-01262010-020105/.

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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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Courtelis, Christos Constantine. "An investigation of international environmental tax practices in selected countries." Thesis, 2013. http://hdl.handle.net/10210/8548.

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M.Comm. ( Accounting)<br>Globally, the temperature is rising and some of the consequences are starting to show. This effect is known as global warming. The issue of global warming and environmental pollution is more serious than people realise as it is the starting point of potentially catastrophic events to come. The implementation of global emission reductions is imperative in order to prevent further global warming. All countries should be actively involved in the prevention of further global warming and the reduction of pollution. With the use of a comparative analysis of various environme

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

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CHANG, CHIN-NAN, and 張金男. "The Comparison Between Tax Dispute Administrative Remedy Practices Across Taiwan Strait." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/79028415427293297371.

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碩士<br>中原大學<br>會計研究所<br>89<br>Tax Dispute Administrative Remedy System is one of the critical legal systems for a modem country. Behind its formation and development is a long history of evolution. The Tax Dispute Administrative Remedy System defined under the laws of Mainland China, and that of Taiwan are far different owing to difference in political, cultural and other areas, segregation in geographical area and information communications. Consequently tax-payers across Taiwan Strait are unlikely to be able to attain any timely administrative remedy for their own security while encountering

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

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

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Keulder, Carika. "Does the constitution protect taxpayers against the mighty SARS? – An inquiry into the constitutionality of selected tax practices and procedures." Diss., 2012. http://hdl.handle.net/2263/27775.

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This dissertation purports to ascertain whether the Constitution of South Africa provides protection for taxpayers against specific practices and procedures utilised by SARS in order to collect taxes. The collection of taxes is imperative in ensuring that economical and socioeconomical objectives of the government are met. SARS is therefore awarded specific powers to achieve this. On the other side are taxpayers who are awarded constitutionally enshrined rights. Said rights may only be limited if the limitation is reasonable and just. Tension between SARS’ task and the taxpayers’ rights exist.

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Samkin, James Grant. "South African deferred tax practices within the context of positive and normative accounting theories." Thesis, 1993. http://hdl.handle.net/10413/7804.

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The primary purpose of this study is to establish whether, by examining the responses to various pronouncements covering deferred taxation, a comprehensive theory of accounting can be said to exist in South Africa. Four case studies were conducted on the responses to the various pronouncements issued by the Accounting Practices Committee on deferred tax. The respondents to these pronouncements were surveyed to establish their perception and understanding of various aspects of accounting theory, deferred taxation and corporate management's influence on the accounting standard setting process. T

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Tsai, Wen-Te, and 蔡文德. "A Study of National Tax Service Failure and Service Recovery Practices-Taking National Tax Administrations in Taoyuan County Area as Examples." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/13895362499278591521.

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碩士<br>東吳大學<br>企業管理學系<br>92<br>Abstract The service industry is obviously the main stream of the modern industries. To enhance the competitive ability, the service industry has to continuously maintain the original customers and strive for new customers. Because customers are critical to enterprises, without the customers, the lives of the enterprises will terminate. Therefore, the thinking of “Customer Orientation” is unavoidable for enterprises operation. Actually, the thinking of “Customer Orientation” is not only required for enterprises operation, it is also required

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Hsu, Yung-Yi, and 許永議. "A Research on the Income Tax Practices of Non-profit Organization in Taiwan." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/05048932631978262670.

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碩士<br>淡江大學<br>會計學系<br>86<br>The Non-Profit Organization (NPO) is also called the third sector or the independent sector. They exist everywhere of our daily life. The service they offered promotes civilization evolution and development directly or indirectly, and provides important contribution to society. Most countries consent tax exemption or preferred treatment to NPO in the standpoint of encourage private sector to conduct public welfare affair, so as in Taiwan. 　　The Ministry of Finance of Taiwan modified the Tax Exemption Criteria in 1994 and levied income tax on the sales of goods or se

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Griswold, Jerry Robert. "Conservation credit motivating landowners to implement soil conservation practices through property tax credit /." 1989. http://catalog.hathitrust.org/api/volumes/oclc/20306023.html.

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Thesis (Ph. D.)--University of Wisconsin--Madison, 1989.<br>Typescript. Vita. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references (leaves 147-159).

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Cheng, Chih-Chih, and 鄭芝智. "The Related Research of Individual Income Tax Investigation on Income from Executing Professional Practices." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/5jcdu6.

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碩士<br>中華大學<br>企業管理學系碩士班<br>103<br>For past years, Individual Income Tax is a major proportion of total national tax revenues. Individual Income Tax is declared by taxpayer’s self-report in our country, it has advantages such as it can achieve the principle of taxpayer’s taxability and social wealth equality. However, it has also disadvantages such as it needs many arrangements in different agencies because of tediously tax collection and high taxation cost. Low honesty is observed in professional practician’s tax declaration. Therefore, it’s very important task for tax authority to truly contr

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Chan, An-nan, and 陳安男. "A Study for How to Improve Tax Accounting Practices in Small and Medium Enterprises (SME)." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/26109152679422056825.

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碩士<br>朝陽科技大學<br>企業管理系碩士班<br>99<br>According to the census issued in December 2009, by the Small and Medium Enterprise Administration, Ministry of Economy Affairs, the small to mid-size companies currently account for 97.91 percent of the total number of business entities in Taiwan. These companies have small business structures and less capital investments. They usually lack a sound accounting system. Business administrators are deliberately on the lookout for the marketing strategy and also the research and development of a new product. Accounting and Finance are two areas that are often over

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Kuo, Chung-Ming, and 郭宗銘. "A Study on The Practices of Wealth Management and Tax Planning in A Trust Perspective." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/64462246261376658651.

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碩士<br>國立臺灣大學<br>會計學研究所<br>92<br>Graduate Institute of Accounting National Taiwan University Name : Kuo, Tsung-Ming Adviser : Lin, Suming, Ph.D., CPA Title : A Study on The Practices of Wealth Management and Tax Planning in A Trust Perspective Month/ Year : June, 2004 Since the enactment of Law of Trust, Law of Trust Industry Act, and other related Tax Laws, it is believed that Taiwan’s regulatory environment regarding trust businesses has been established at the preliminary stage. However, it appears that the general public has not yet fully comprehended the fundamental and social functions

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Chen, Yen-Jen, and 陳衍任. "A Study on Borrowing License Practices in the Construction Industry and the Violation of it on Business Tax." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/37779347425146640893.

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