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Dissertations / Theses on the topic 'Tax profits'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Oremade, Babatunde Timothy. "Perception of petroleum profits tax compliance in Nigeria." Thesis, Bournemouth University, 2010. http://eprints.bournemouth.ac.uk/17520/.

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The aim of this research is to examine whether the extent of tax compliance by oil producing companies in Nigeria is determined by the knowledge, remuneration and incentives of government tax officials. This study sets out to investigate the extent of compliance of oil and gas (exploration and production) companies with the Petroleum Profits Tax Act and to confirm whether lack of sufficient knowledge of the PPT law and poor remuneration and incentives of government tax officials affect tax administration in the upstream sector of the petroleum industry in Nigeria. An extensive literature revie

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2

Jackson, Mark. "Book-tax differences and earnings growth /." Connect to title online (Scholars' Bank) Connect to title online (ProQuest), 2009. http://hdl.handle.net/1794/10224.

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3

Masters, Colin David. "The avoidance of tax on income, profits and gains." Thesis, University of Southampton, 1990. https://eprints.soton.ac.uk/349251/.

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This thesis deals with the various ways taxpayers have employed to avoid paying tax on income, profits and gains and the responses of the judges and legislators. Each type of avoidance is followed from its first appearance to the present day, where appropriate. The respective manoeuvres of the taxpayers, on the one hand, and the Legislature, on the other, are chartered, as is the attitude of the courts. There are four sections. In the first, the various categories of tax avoidance arrangements that have been implemented over the years in the United Kingdom are examined. The second is concerned

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4

Daily, Robert L. "Avoiding Taxes On Foreign Profits: How To Fix the Games That Multinationals Play." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/517.

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The current United States tax code regarding foreign sourced income is outdated for a heavily globalized and interconnected world. Multinationals have played certain games with the tax code to lower their domestic and foreign tax bill. This form of tax avoidance has real economic effects that are leading to non-optimal economic outcomes. This paper will begin by offering examples of how multinationals are avoiding taxes, especially in the pricing of intangible assets. Other countries have adopted different ways to tax foreign profits; notably most countries either have a worldwide non-deferral

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5

Yau, Ki-chu Cindy, and 邱琪珠. "An analysis of the issue of 'source' in the determination of the assessability of profit chargeable to Hong Kong profits tax." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1992. http://hub.hku.hk/bib/B31265522.

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6

Wheatley, Clark M. "Market capitalization and earnings persistence : the earnings response coefficients of tax generated earnings changes /." Diss., This resource online, 1994. http://scholar.lib.vt.edu/theses/available/etd-06062008-171229/.

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7

Harendt, Christoph [Verfasser], and Ulrich [Akademischer Betreuer] Schreiber. "Tax avoidance of multinational entities : an empirical analysis of tax effects on investment, financial structures and repatriation of profits / Christoph Harendt ; Betreuer: Ulrich Schreiber." Mannheim : Universitätsbibliothek Mannheim, 2019. http://d-nb.info/1175878979/34.

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8

Blom, Maria, and Anders Lenfors. "Attribution of Profits to Permanent Establishments : How Should Swedish Legislation Conform to the OECD December 2006 Report?" Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13.

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<p>The purpose of this thesis is to establish whether the domestic legislation of Sweden is in tune with the OECD December 2006 report on the attribution of profits to permanent es-tablishments (December 2006 report) and if not how Sweden ought to conform. How to attribute business profits to a permanent establishment (PE) is laid down in Article 7 of the OECD Model Tax Convention on Income and on Capital. In December 2006 the OECD released a report on how profits (losses) are to be attributed to PEs. The report lays down the current approach on how Contracting States should interpret Article

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9

Швагер, Ольга Андріївна, Ольга Андреевна Швагер та Olha Andriivna Shvaher. "До питання класифікації доходів державного бюджету України". Thesis, Класичний приватний університет, 2012. http://essuir.sumdu.edu.ua/handle/123456789/63092.

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Бюджетний кодекс України визначає доходи бюджету як податкові, неподаткові та інші надходження на безповоротній основі, справляння яких передбачено законодавством України.<br>The budgetary codex of Ukraine determines the profits of budget as tax, untax and other receipts on irretrievable basis, the production of which is foreseen the legislation of Ukraine.

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10

Захаркіна, Людмила Сергіївна, Людмила Сергеевна Захаркина, Liudmyla Serhiivna Zakharkina та В. В. Гльоза. "Аналіз впливу ставки та бази оподаткування на частку надходжень податку на прибуток підприємств у ВВП". Thesis, Вид-во СумДУ, 2009. http://essuir.sumdu.edu.ua/handle/123456789/6418.

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11

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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12

Ramanauskaitė, Raimonda. "Lietuvos mokesčių sistemos ekonominė analizė ir įvertinimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090909_084937-44419.

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Magistro darbe nagrinėjami teoriniai mokesčių sistemos formavimo pagrindai, t.y. mokesčių reikšmė ir būtinumas, vykdant valstybės funkcijas, apmokestinimo principai ir riba, mokesčių našta, pateikiama Lietuvos Respublikos mokesčių sistema. Analizuota Lietuvos mokesčių sistema, atkreipiant dėmesį į pagrindinius mokesčius, t.y. gyventojų pajamų, pelno, pridėtinės vertės bei akcizų mokesčius. Išanalizuotos šių mokesčių pajamų į nacionalinį biudžetą kitimo tendencijos 2004 – 2008 m. laikotarpiu, identifikuojant pagrindinius teigiamus ir neigiamus veiksnius, turėjusius įtakos mokestinių pajamų suri

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13

Collett, Kenneth Andrew. "Ensuring Favourable Taxing Rights for Business Profits : An Appraisal of the Permanent Establishment Concept in the UN and OECD Model Tax Conventions." Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74960.

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As taxation across borders have become a significant event, this study therefore focusses on the taxation of business profits within the context of cross border transactions, especially with reference to permanent establishments. The study places emphasise on the various requirements and variations of the permanent establishment concept as used and defined in the OECD and UN Model Tax Convention respectively, by drawing comparisons between the various requirements and also identifying variances. The study concluded by suggesting that the UN Model Double Tax Conventions offers better tax

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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Харківська державна академія культури, 2010. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36635.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулюваль

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Кармінська-Бєлоброва, Марина Володимирівна. "Податковий механізм державного регулювання соціально-економічних процесів в Україні". Thesis, Класичний приватний університет, 2011. http://repository.kpi.kharkov.ua/handle/KhPI-Press/36634.

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Дисертація на здобуття наукового ступеня кандидата наук з державного управління за спеціальністю 25.00.02 – механізми державного управління. – Класичний приватний університет. – Запоріжжя, 2011. Запропоновано нове вирішення наукового завдання побудови дієвого податкового механізму державного регулювання соціально-економічних процесів, у рамках якого уточнено теоретичні засади податкової політики на основі ширшого застосування потенціалу регулювальної функції податків та напрями удосконалення елементів та організаційного забезпечення податкового механізму. Досліджено напрями впливу регулювальн

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Brasil, Bruno Menezes. "Juros sobre o capital próprio: aspectos societários e tributários." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/5472.

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Made available in DSpace on 2016-04-26T20:19:50Z (GMT). No. of bitstreams: 1 BRUNO MENEZES BRASIL.pdf: 1451861 bytes, checksum: 031cd365c94984dda164be350c2c7898 (MD5) Previous issue date: 2010-12-13<br>An introduction of the discipline about interest on capital in the Brazilian legal system in 1995 with the publication of Law 9.249/95 brought many questions for operators of Law. On one hand, the referred legal provision allowed the accounting of amounts paid under this title as an expense of the paying legal entity for the deduction of the calculation basis of the IRPJ/CSLL. On the other han

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17

Lima, Larissa Pimentel de. "A tributação de lucros auferidos por controladas no exterior e a interpretação do artigo 7º dos Tratados para Evitar a Dupla Tributação." Pontifícia Universidade Católica de São Paulo, 2018. https://tede2.pucsp.br/handle/handle/21762.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-12-14T11:45:39Z No. of bitstreams: 1 Larissa Pimentel de Lima.pdf: 1354555 bytes, checksum: a67dc7c22badee005ae08f53d681d012 (MD5)<br>Made available in DSpace on 2018-12-14T11:45:39Z (GMT). No. of bitstreams: 1 Larissa Pimentel de Lima.pdf: 1354555 bytes, checksum: a67dc7c22badee005ae08f53d681d012 (MD5) Previous issue date: 2018-11-27<br>This paper’s purpose is to analyze the application of the legal regime for the taxation of profits obtained abroad in cases involving companies located in countries that have signed a Treaty to

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18

Awa, Avendaño Juan Jose Domingo, and Torres Patricia Amalia Martínez. "La distribución directa e indirecta de utilidades y su incidencia en la exoneración del Impuesto a la Renta de las Organizaciones No Gubernamentales del rubro educacional del distrito de San Isidro y Miraflores, Lima 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626389.

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La presente investigación pretende demostrar que el impacto tributario de la distribución directa e indirecta de utilidades influye en reducir la pérdida de la exoneración del Impuesto a la Renta en las Organizaciones No Gubernamentales del rubro educacional de los Distritos de San Isidro y Miraflores. El inciso b) del artículo 19 de la Ley del Impuesto a la Renta menciona los requisitos para obtener dicho beneficio de exoneración. A partir de un análisis de casos emitidos por el tribunal fiscal con relación a la pérdida de dicho beneficio se obtuvieron las hipótesis de la presente investigaci

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19

Pigato, Alberto <1996&gt. "Tax Scandals e Profilo Etico." Master's Degree Thesis, Università Ca' Foscari Venezia, 2022. http://hdl.handle.net/10579/20852.

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L’obiettivo della tesi di laurea è quello di indagare il profilo etico delle aziende coinvolte in scandali fiscali con il fisco europeo. A tal proposito, per ogni azienda analizzata, è stato necessario indagare i bilanci sostenibili durante gli anni della scoperta dello scandalo e i relativi rating ESG forniti da Bloomberg. Nello specifico, nel primo capitolo viene introdotto il concetto di ratings ESG e vengono spiegate quali sono le dinamiche analizzate da Bloomberg nella creazione di tali ratings. Il secondo capitolo dell’elaborato è dedicato al caso studio. Il campione di ricerca si comp

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20

Ba, Elhadji Cheikh Gueye. "L'imposition des bénéfices des entreprises en France et au Sénégal." Thesis, Lyon, 2017. http://www.theses.fr/2017LYSE3071.

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Résumé : L’imposition des bénéfices des entreprises en France et au SénégalL’objectif de toute politique fiscale est de répondre à des préoccupations économiques et sociales. Le phénomène de la mondialisation des échanges a très rapidement modifié les relations entre les systèmes fiscaux nationaux. Aujourd’hui avec l’interpénétration des économies, les États ne peuvent plus ignorer la nécessité d’agir de concert vers une convergence des systèmes fiscaux. Mais la France et le Sénégal n’ont pas attendu l’apparition du phénomène de la mondialisation pour se rapprocher juridiquement et fiscalement

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21

Телиженко, И. А. "Рентные отношения и платежи в социально-экономическом развитии территории". Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/8009.

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Мировая экономическая практика свидетельствует, что государство должно выполнять функции регулирования рентных отношений и использования принадлежащих обществу рентных доходов, обеспечивая баланс интересов граждан, территорий и пользователей недр. Современная теория горной ренты находится в стадии становления. Основы теории ренты были заложены на базе отношений землевладения и землепользования. Неразрывная связь земной поверхности и недр обусловливает необходимость рассматривать земельную и горную ренту, а также собственность на землю и недра как среду жизнеобеспечения гражданского общества.

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Carotenuto, Antonio <1995&gt. "Tax avoidance e profilo di sostenibilità." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15804.

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La ricerca di tesi è stata approfondita per individuare eventuali correlazioni tra imprese coinvolte in possibili inchieste fiscali, quali evasione o elusione, e la possibilità che le stesse possano essere compatibili con un adeguato profilo di sostenibilità. Nel corso degli studi sono state analizzate differenti imprese e le relative inchieste in cui sono state coinvolte, ma l’attenzione si è maggiormente focalizzata su un più ristretto gruppo di sedici imprese. Per ovviare ad una dispersività dello studio, il fulcro geografico centrale designato per lo studio è stato l’Europa. In particolare

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23

Vaselaar, Kirsten J. "For-profit/non-profit partnerships and the federal historic rehabilitation tax credit : are they an option for your non-profit?" Virtual Press, 2006. http://liblink.bsu.edu/uhtbin/catkey/1338881.

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The purpose of this creative project is to offer small non-profit organizations an overview of the legislative requirements of the Historic Rehabilitation Tax Credit Program and an understanding of the complexities involved in creating a syndicate to leverage the tax credits into project equity. Topics covered in this project include: basics of the tax credit, finding and assessing a potential project, creating a project syndicate, mitigating risk with a for-profit subsidiary, and leveraging other related sources of project funding. The intended audience for this guide is the management and bo

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24

Barake, Mona. "Essays on tax havens and tax avoidance." Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E061.

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Cette thèse contribue à la littérature en économie financière et en économie publique, plus spécifiquement la recherche sur les paradis fiscaux, l'évasion fiscale et la planification fiscale. Le premier chapitre est une revue de la littérature sur les principales études portant sur les paradis fiscaux, leurs définitions, rôles et conséquences. Le deuxième chapitre analyse les caractéristiques des paradis fiscaux. Une nouvelle liste est utilisée et contient les pays qui figurent dans les récentes fuites des Panama et Paradise Papers. En utilisant le modèle logit, les caractéristiques des paradi

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25

Mantilla-Hidalgo, Martín-Olmedo, and Martín-Olmedo Mantilla-Hidalgo. "El concepto de renta neta imponible utilizado para el cálculo de la participación de los trabajadores en las utilidades de empresas domiciliadas que cuentan con sucursales en el exterior." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3153.

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En este trabajo, analizaremos el contenido de las normas laborales y tributarias involucradas y develaremos las incongruencias que surgen de su interpretación, a pesar que, en la práctica, las autoridades públicas competentes, así como las revistas especializadas se han alineado a un criterio que si bien termina beneficiando al trabajador, no fluye de los textos legales, generando inseguridad jurídica y confusión.<br>Trabajo de investigación

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26

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

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

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Lew-Hailer, Lillian. "Low income housing tax credit properties : non-profit disposition strategies in the Commonwealth." Thesis, Massachusetts Institute of Technology, 2007. http://hdl.handle.net/1721.1/40126.

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Thesis (M.C.P. and S.B.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 2007.<br>This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.<br>Includes bibliographical references (p. 104-107).<br>This thesis examines how non-profit owners in Massachusetts have maintained affordability and ownership of Low-Income Housing Tax Credit (LIHTC) properties after the initial fifteen-year compliance period, at the lowest possible cost. The intent is two-fold: to inform non-profit projec

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Smith, Pamela C. "An Empirical Investigation of Joint Ventures Between For-Profit and Tax-Exempt Nonprofit Hospitals." Diss., Virginia Tech, 2001. http://hdl.handle.net/10919/26766.

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This dissertation examines debt ratios, profitability, and commercial activity of the following hospitals: (i) for-profit hospitals [FP hospitals], (ii) nonprofit hospitals engaging in joint ventures [JV NP hospitals], and (iii) nonprofit hospitals that do not engage in joint ventures [Non-JV NP hospitals]. Financial variables are measured using Form 990 tax return data of nonprofit hospitals and audited financial statements of for-profit hospitals. The purpose of the study is to compare: (1) JV NP hospitals versus FP hospitals and (2) JV NP hospitals versus Non-JV NP hospitals. Potential

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Moynihan, G. "Stock : The lower of cost or market value in the computation of trading profit for tax purposes." Thesis, University of Oxford, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.234303.

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Marzano, Michele. "Profili giuridici del coordinamento tra sistemi reddituali nell'Unione Europea." Thesis, Strasbourg, 2012. http://www.theses.fr/2012STRAA035/document.

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La coexistence de différents systèmes de revenus se confrontes structurellement à un ordonnancement qui promeut l'intégration économique. Est-ce que le droit européen, en accord avec ces exigences, prévoit des solutions pour la répartition du pouvoir impositif entre Etats membres ? En particulier, est ce que la coexistence de tels pouvoirs implique comme son homonyme (imposé par le droit communautaire), la reconnaissance nécessaire d'une priorité dans la taxation des revenustransnationaux, appartenant à l'un plutôt qu'à l'autre des Etats membres ? Les principes fondamentaux du droit européen –

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Castel-Branco, João Amaro dos Santos. "Essay about European Union’s tax competitiveness." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19953.

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Mestrado em Finanças<br>A competitividade fiscal entre Estados Membros, traz potenciais benefícios para as multinacionais aos quais não são acessíveis às empresas domésticas, criando uma vantagem competitiva não natural. Esses benefícios podem ser traduzidos pela redução de taxas de imposto sobre lucros e/ou por um conjunto de regras fiscais que permitem a canalização e alocação de tais lucros, através de royalties, juros e preços de transferência para territórios com menor carga tributária. A problemática está não só quando estimula uma distorção da concorrência entre empresas multinacionais

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Kim, Jin Wook, and Jin Wook Kim. "The Effect of Managerial Reputation on Corporate Tax Avoidance." Thesis, University of Oregon, 2012. http://hdl.handle.net/1794/12397.

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Prior literature suggests that tax avoidance is an effective way to enhance firm value. However, there appears to be considerable cross-sectional variation in tax avoidance, and it is not clear why some firms do not take full advantage of the tax avoidance opportunities being used by others. This study examines whether managerial reputation, as proxied by high-profile awards to top managers, is helpful in explaining corporate tax avoidance. The empirical results show that, relative to a matched control group, firms managed by a celebrity manager have significantly higher cash and GAAP effect

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Reineke, Rebecca, and Katrin Weiskirchner-Merten. "Transfer Pricing and Location Choice of Intangibles Spillover and Tax Avoidance through Profit Shifting." WU Vienna University of Economics and Business, Universität Wien, 2018. http://epub.wu.ac.at/6784/1/SSRN%2Did3314732.pdf.

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Large multinational companies are regularly suspected of using transfer pricing of intangibles to shift profits from high- to low-tax jurisdictions. We study the optimal transfer prices while endogenizing the location choice of intangibles and considering spillovers. In line with the initial intuition, we find that multinationals locate their intangibles in low-tax jurisdictions and deploy royalty flows to minimize tax payments. However, if multinationals face a trade-off between tax minimization and efficient spillover internalization, the so-called "home bias" might occur. Then, for a

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Hsu, Hui-Chien, and 許惠茜. "Recommendations on Branch Profits Tax in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/37712415783374181937.

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碩士<br>國立臺灣大學<br>資訊管理學研究所<br>94<br>Taiwan imposes a dividend withholding tax on remittances from the foreign subsidiary to its parent company. The foreign branch, however, is not subject to similar tax (remittances are not taxed). U.S Tax Reform Act of 1986 revised the taxation on foreign branch profits, seeking to tax a foreign corporation''s U.S. business profits with the same levies, whether the business is done through a domestic subsidiary or an unincorporated branch. In addition to foreign branch profits tax, the U.S. Congress regulated an exception of the residence-of-debtor criterion. T

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Tang, Tanya Yao Hua. "Book-tax differences : a function of accounting tax misalignment, earnings management and tax management." Phd thesis, 2006. http://hdl.handle.net/1885/147339.

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Shen, Yu-Shan, and 沈宇珊. "he Responding of Tax Rate on MNE Transfer Pricing Strategies and Operating Profits." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/57031210136992917901.

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碩士<br>中國文化大學<br>國際企業管理研究所<br>96<br>By adding tariff considerations, this study aims to investigate the influences of both tariff and income tax on the absolute and relative tax revenue of host country, and also to survey how will the operating profits of MNE be moderated by varied level of tariff and income tax while transfer pricing strategies was being lunched. Results showed that there is positive relation between tax rate and absolute tax revenue of host country, and, transfer pricing strategies will moderate both relative tax revenue of host country and operating profits of MNE. Furtherm

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"Taxation management and the structure of transactions: evidences of source of profits and real property gains : an implicit tax perspective." Thesis, 2004. http://library.cuhk.edu.hk/record=b6073948.

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This study investigates two specific types of transactions---source of profits and real property gains---in the Hong Kong tax context as well as how the structure of transactions with tax implications affects taxpayers' and stakeholders' decisions in the context of taxation management. Effective tax planning, among other factors, requires the tax planner who makes investment and financing decisions to consider not only explicit taxes but also implicit taxes [Scholes and Wolfson (SW), 1992; 2002]. This study has two main objectives. First, using 73 and 161 published legal case decisions on loca

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Lu, Yin-hwa, and 盧銀華. "Investigation on the impact of carbon tax and carbon rights trading on corporate profits with Activity-Based Costing system." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/59h22j.

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博士<br>國立中央大學<br>企業管理學系<br>107<br>Carbon emissions have been cited as a priority for sustainable environmental development in environmental protection, and the tire industry is a high carbon emission and air pollution industry. In this paper, the tire industry is used as an example to develop three scenarios, which consider the carbon emission mechanism and carbon offset. The quality of the tires in the production process is affected by the cost of waste recycling subsidies, thus, the green mathematical programming model is applied, which is combined with activity-based costing (ABC) and the th

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Venter, Lindie. "The potential impact of a resource rent tax on mines in South Africa / Lindie Venter." Thesis, 2015. http://hdl.handle.net/10394/15744.

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A problem South-Africa is facing is that the wealth created by mines (also called economic rent) may not yet get distributed satisfactorily evenly between the nation and investors. In an attempt to find a solution to the abovementioned dilemma, government initiated a feasibility study for the nationalisation of mines. This proposal was however waived for two reasons: firstly that it would be unaffordable for government to buy out private companies and secondly, that it would create discontent amongst foreign investors, which would result in them withdrawing access to financing. Consequently, t

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Rita, Geiza Silvie Fernandes. "A tributação dos lucros das sociedades comerciais nos PALOP e em Portugal." Master's thesis, 2015. http://hdl.handle.net/10071/10419.

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Pretendemos com a presente dissertação, comparar o regime aplicável à tributação dos lucros das sociedades comerciais nos diferentes1 países africanos de língua oficial portuguesa, (doravante, PALOP) face à legislação fiscal em vigor no sistema português. Partimos da definição do sistema fiscal português que servirá de suporte para todo o estudo comparativo que se propõe. Analisámos os conceitos legais fiscais básicos suportados numa pesquisa com base documental, de modo que, esta dissertação se pautará por ser um estudo interpretativo, descritivo e comparativo. Ainda assim, pretendemos que o

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

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

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

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

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Augusto, Cândida Mário. "Imposto industrial na reforma fiscal de 2016 perspetiva de desenvolvimento económico e sustentável de Angola." Master's thesis, 2019. http://hdl.handle.net/10437/9761.

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Orientação: Lúcio Augusto Pimentel Lourenço ; co-orientação: Eduardo Fernandes<br>Esta dissertação tem como objetivo analisar as diferentes fases do Imposto Industrial, bem como o impacto que teve a reforma tributária de 2016 no sistema fiscal de Angola, de forma a perceber o seu desenvolvimento económico considerando que se trata de um país que viveu fundamentalmente das receitas do petróleo nos últimos vinte anos, as quais representam cerca de 80% do total das receitas do Orçamento do Estado angolano. Com as alterações ao Imposto Industrial pretendeu-se em primeira instância promover e

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Дорохіна, К. М. "Акцизне оподаткування та шляхи його розвитку в Україні". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7534.

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У роботі розглядаються теоретичні аспекти акцизного податку як специфічного непрямого податку, нормативно-правове підґрунтя справляння акцизного податку в Україні. Проаналізовано фіскальна ефективність акцизного податку в Україні. Досліджені проблеми формування доходів Державного бюджету за рахунок оподаткування підакцизних товарів. Розглянуті проблеми адміністрування акцизного податку в Україні. Запропоновано, на підставі вивчення зарубіжного досвіду, шляхи оптимізації акцизного оподаткування. Розкриті перспективи вдосконалення механізму оподаткування підакцизних товарів.<br>В работе расс

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Tsai, Hsing-Jung, and 蔡幸容. "The Research of Undistributing Profit Tax." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/84954521109811380114.

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碩士<br>淡江大學<br>會計學系<br>89<br>After intense discussion about the imputation system, concerning the consideration of the wishes by the people, increasing the incentive of investment, prevention of double taxation, etc, the integrated income tax has been implemented since 1998 In order to reduce the impact of the shortage of tax revenues, and to encourage enterprises to distribute the dividends, however, the after tax earnings derived from a company shall incur a 10% surtax if not distributed in the then current year. Although the integrated income tax can avoid double taxation, the method of impl

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Wen-HuaChiang and 蔣文化. "The Tax Effect of Profit-Seeking Enterprise Income Tax Rate Reducing." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/39512595660346694065.

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碩士<br>國立成功大學<br>財務金融研究所在職專班<br>101<br>To achieve the purpose of stimulating economic growth, Taiwanese government adopted various tax deduction and tax credit measure policies during different economic developing stages for a long period of time. However, these long-term tax exemptions have severely damaged tax revenues severely and deteriorated the fiscal balance. These tax policies has not only caused injustice among the tax payers but also exacerbated the income distribution among the people. To correct the worsened situation, Taiwanese government has adopted the Profit-Seeking Enterprise

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Lin, Chia-Hsien, and 林佳憲. "The Tax Effect of Profit-seeking Enterprise Income Tax Rate Increasing." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/s34t6a.

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碩士<br>國立彰化師範大學<br>會計學系<br>107<br>On January 18, 2018, Legislators passed the third reading of draft amendments to the Income Tax Act. This law will be implemented in the year of 2018 and applied for income tax filing in May, 2019. The purpose of this tax reform is to optimize the taxation system, rationally adjust the income tax structure, reduce the tax burden of wage earners and low- and middle-income earners, and establish a tax environment for "investing in Taiwan " and " attract more talents." The Profit-seeking Enterprise Income Tax rate has been raised from 17% to 20%, which has a great

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Yu, Hsin-Jung, and 俞欣榮. "Profit Tax Competition under Transfer Pricing Regulation." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/41333782496586118054.

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碩士<br>國立清華大學<br>經濟學系<br>97<br>We study the problem of two governments who want to impose tax schedule combined with profit tax rate and lump-sum tax on a vertical integrated multinational enterprise under transfer pricing regulation non-cooperatively . When the multinational enterprise's cost is complete information, the bset stragtegy for the governments is to use lump-sum tax to collect the tax revenue and expand their tax base by reducing the profit tax rate. Besides, we also examine how the governments design the optimal tax schedule if the cost is private information. When the two govern

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Santos, Miguel Augusto Pereira. "Tax-rate uncertainty on profit-shifting identification." Master's thesis, 2021. https://hdl.handle.net/10216/137186.

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Huang, Jin-Xiong, and 黃錦雄. "Tax Evasion in Taiwan: An Empirical Analysis of Profit-seeking Enterprise Income Tax." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/6rcksg.

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碩士<br>國立臺灣大學<br>商學研究所<br>105<br>This paper employs the ordinary least squares (OLS) method to perform multiple regression analysis of tax evasion in Taiwan, and explores the influences of detection rate, penalty level, income level, tax burden, and moral cost (tax morale) & social cost (social norms) over tax evasion. Five conclusions can be drawn from this research. The first and most important one, this research simultaneously demonstrates that the deterrent effects of detection rate and of penalty level are lagged and significant. Second, a higher income level motivates taxpayers to commit

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