Log in

Relevant bibliographies by topics / Tax regimes for sportsmen / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Tax regimes for sportsmen.

Dissertations / Theses on the topic 'Tax regimes for sportsmen'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 43 dissertations / theses for your research on the topic 'Tax regimes for sportsmen.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

Loukota, Walter Stefaner Markus. "Taxation of artistes and sportsmen in international tax law /." [Vienna] : Wien : Postgraduate International Tax Law ; Linde, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016135985&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

Full text

Abstract:

Theses (Master's)--Vienna University of Economics and Business Administration, 2007.<br>Collection of master's theses of the 2005/2007 postgraduate program "International Tax Law" at the Vienna University of Economics and Business Administration.

APA, Harvard, Vancouver, ISO, and other styles

2

Karlwolfgang, Andrew 1958. "Alternative forest tax regimes and tax capitalization." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288829.

Full text

Abstract:

It has long been asserted that taxation distorts the production decisions of timber land owners. More recently, claims have been that this does not occur because the tax is fully shifted into sawlog prices. This paper constructs a model of landowner choice between a property tax programme and a modified yield tax programme under the assumption of tax capitalization. Under tax shifting, the landowner will be indifferent between tax regimes. With tax capitalization owners of younger stands will elect to classify their stands for the modified yield tax programme. An empirical model of binary choi

APA, Harvard, Vancouver, ISO, and other styles

3

Carey, Tagle Jaime. "Tax Reform in Chile: Alternative Tax Regimes and Agreements to Avoid Double Taxation." Derecho & Sociedad, 2015. http://repositorio.pucp.edu.pe/index/handle/123456789/118534.

Full text

Abstract:

On September 29th, 2014, an extensive tax reform was enacted in Chile. The main changes will be applied gradually from October 1, 2014. One of the main changes is the creation of two alternatives income tax regimes that will replace the current integrated regime from year 2017 onwards: (i) the attributed income regime and (ii) the partially integrated regime. The first one will collect the taxes at the foreign-shareholders level on the year the companies generate profits, regardless if they are distributed or not. The second one will raise the overall tax burden for the foreign-shareholders fr

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Speckhahn, Wolfgang. "Real estate investment trusts (REITS) in Europe - Europeanizing tax regimes." Thesis, Anglia Ruskin University, 2015. https://arro.anglia.ac.uk/id/eprint/579909/1/Wolfgang%20Speckhahn%20Final%20Thesis%20combined.pdf.

Full text

Abstract:

The research investigated the impact of EU law and policies on direct taxation in REITs, and movement towards a harmonised EU-REIT with common direct taxation of REITs profits. It represents the first comparative study of EU member state REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanization policy and theory. After identifying the fundamental elements of a REIT (following the original US model) within a context of Europeanization theory, the research examined EU policy mechanisms (such as goodness of fit and adaptational soft pr

APA, Harvard, Vancouver, ISO, and other styles

7

Speckhahn, Wolfgang. "Real estate investment trusts (REITS) in Europe : Europeanizing tax regimes." Thesis, Anglia Ruskin University, 2015. http://arro.anglia.ac.uk/579909/.

Full text

Abstract:

The research investigated the impact of EU law and policies on direct taxation in REITs, and movement towards a harmonised EU-REIT with common direct taxation of REITs profits. It represents the first comparative study of EU member state REIT regimes to identify an emerging common understanding informed by European jurisprudence and Europeanization policy and theory. After identifying the fundamental elements of a REIT (following the original US model) within a context of Europeanization theory, the research examined EU policy mechanisms (such as goodness of fit and adaptational soft pressure)

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

9

Porter, Susan L. "The effects of alternative state tax regimes on firms'accounting and financial decisions /." Thesis, Connect to this title online; UW restricted, 1994. http://hdl.handle.net/1773/8803.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Onyejekwe, Chisa. "Using corporate tax regimes to promote economic growth and development : a legal analysis of the Nigerian corporate tax regime." Thesis, Robert Gordon University, 2017. http://hdl.handle.net/10059/2509.

Full text

Abstract:

The recession that started in the late 2000s has created significant economic and financial challenges globally and within nation states. In particular, oil-producing countries have been further affected by the fall in oil price. It is therefore crucial that alternative, more sustainable methods of sourcing revenue be investigated and utilised. The purpose of this thesis therefore is to examine the use of corporate tax regimes as a sustainable revenue source in promoting economic growth and development in Nigeria. Using a qualitative legal analysis, of the Nigerian corporate tax regime and thr

APA, Harvard, Vancouver, ISO, and other styles

11

Talwar, Sanjiv. "The cost of capital in the presence of alternative corporation and personal tax regimes." Thesis, London School of Economics and Political Science (University of London), 1993. http://etheses.lse.ac.uk/2591/.

Full text

Abstract:

In 1958, Modigliani and Miller initiated an important debate in modern corporate finance literature, when they stated that in the absence of taxes, the cost of capital of a firm is independent of its capital structure. They modified and then corrected their view in 1963 when they stated that the introduction of corporation taxes into their model implied that there is a tax advantage to leverage and therefore taxes influenced the cost of capital. Subsequently, in the 1970s and 1980s, this debate has focused on the interaction of personal taxes and corporation taxes with the cost of capital and

APA, Harvard, Vancouver, ISO, and other styles

12

Nyah, Z. A. "Transfer pricing in the oil industry : improving tax anti-avoidance regimes in the Gulf Of Guinea." Thesis, University of Dundee, 2016. https://discovery.dundee.ac.uk/en/studentTheses/537a942b-a019-425a-b5df-0886e2b6a76f.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Durtschi, Cindy 1953. "The influence of changes in accounting and tax regimes on the emphasis placed by firms on defined benefit pension plans." Diss., The University of Arizona, 1998. http://hdl.handle.net/10150/288854.

Full text

Abstract:

During the last ten years, the number of workers covered by defined benefit retirement plans has fallen precipitously. At the same time the number of workers covered by defined contribution plans has climbed to record levels. This study examines whether the changes in accounting and tax regimes contributed to the decreasing emphasis by firms on defined benefit pension plans. I control for economic variables identified in prior studies as determinants of pension choice. I also control for variables identified in the popular press as being responsible for the change in emphasis. This study exten

APA, Harvard, Vancouver, ISO, and other styles

14

Chacón, Ramos Elvia Noemi, and Vega Michael Smit Luque. "El Régimen Mype Tributario y su impacto financiero en las empresas del sector peluquería del distrito de Miraflores, año 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2019. http://hdl.handle.net/10757/628032.

Full text

Abstract:

El presente trabajo de investigación tiene como objetivo determinar El Régimen Mype Tributario y su impacto Financiero en las empresas del sector peluquería del distrito de Miraflores, año 2017, para esto es imprescindible realizar un análisis a la Ley y su reglamento, en este sus requisitos, obligaciones, el pago de sus impuestos y su impacto financiero. Este trabajo se encuentra conformado en 5 capítulos que son: Capítulo I Marco teórico, se realiza una investigación de fuentes primarias, donde se desarrollan conceptos del código tributario, regímenes tributarios y otros donde se contextual

APA, Harvard, Vancouver, ISO, and other styles

15

Futter, Alison Jane. "The taxation of oil and gas exploration and production in South Africa : a critical comparison of the OP26 and Tenth Schedule tax regimes." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/10488.

Full text

Abstract:

Includes abstract.<br>Includes bibliographical references (leaves 112-123).<br>This dissertation provides a clear exposition of difficult legal tracts of the Income Tax Act, OP26 prospecting leases, OP26 mining leases and OP26 prospecting sub-lease agreements and the Tenth Schedule of the Income Tax Act.

APA, Harvard, Vancouver, ISO, and other styles

16

Sow, Moussé Ndoye. "Essays on Exchange Rate Regimes and Fiscal Policy." Thesis, Clermont-Ferrand 1, 2015. http://www.theses.fr/2015CLF10479/document.

Full text

Abstract:

Cette thèse s’intéresse d’une part aux effets macroéconomiques des régimes de change, et d’autre part, aux récentes évolutions sur la politique budgétaire et la décentralisation. La partie I met essentiellement l’accent sur l’interaction entre les régimes de change (RC) et la politique budgétaire, monétaire et fiscale. Tout d’abord, nous mettons en évidence que les RC peuvent avoir un effet stabilisateur sur la politique budgétaire (chapitre 1). Cependant, cet effet stabilisateur des RC n’est pas automatique mais dépendrait plutôt des conséquences d’une politique budgétaire laxiste. Le chapitr

APA, Harvard, Vancouver, ISO, and other styles

17

Theßeling, Holger [Verfasser], Deborah [Gutachter] Schanz, and Igor [Gutachter] Goncharov. "The influence of tax regimes on corporate distribution policy : an empirical analysis of Germany, Switzerland and the United States / Holger Theßeling. Gutachter: Deborah Schanz ; Igor Goncharov." Vallendar : WHU - Otto Beisheim School of Management, 2016. http://d-nb.info/1113594799/34.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Theßeling, Holger Verfasser], Deborah [Gutachter] [Schanz, and Igor [Gutachter] Goncharov. "The influence of tax regimes on corporate distribution policy : an empirical analysis of Germany, Switzerland and the United States / Holger Theßeling. Gutachter: Deborah Schanz ; Igor Goncharov." Vallendar : WHU - Otto Beisheim School of Management, 2016. http://nbn-resolving.de/urn:nbn:de:hbz:992-opus4-1126.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

Onaran, Özlem, Valerie Bösch, and Markus Leibrecht. "How does globalization affect the tax burden on labour income, capital income and consumption in different welfare regimes. The case of Western and Eastern EU Member States." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/1392/1/document.pdf.

Full text

Abstract:

This paper analyzes the effects of globalization on implicit tax rates (ITRs) on labour income, capital income, and consumption in the EU15 and Central and Eastern European New Member States (CEE NMS). We find a positive effect of globalization on the ITR on labour income in the EU15, but no effect on the ITR on capital income, and a negative effect on ITR on consumption. There is a significant negative effect on the ITR on capital income in the social-democratic and southern welfare regimes, a marginally significant negative effect in the liberal regime; a negative effect on the ITR on consum

APA, Harvard, Vancouver, ISO, and other styles

20

Мазко, И. Н., та I. N. Mazko. "Налогообложение субъектов малого предпринимательства: проблемы и пути решения : магистерская диссертация". Master's thesis, б. и, 2020. http://hdl.handle.net/10995/93994.

Full text

Abstract:

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложения субъектов малого бизнеса в условиях конкуренции. Предметом исследования выступают экономические отношения, возникающие в процессе налогообложения субъектов малого бизнеса. Основной целью магистерской диссертации является разработка комплексной концепции налогообложения субъектов малого бизнеса на основе развития теоретической дискуссии и детального анализа налогообложения субъекта малого бизнеса, выявить проблемы и предложить пути их решения. В заключении обозначены рекомендации по совершенствов

APA, Harvard, Vancouver, ISO, and other styles

21

Onaran, Özlem, and Valerie Bösch. "The effect of globalization on the distribution of taxes and social expenditures in Europe: Do welfare state regimes matter?" WU Vienna University of Economics and Business, 2010. http://epub.wu.ac.at/2795/1/workingpaper40_oezlem_boesch_online.pdf.

Full text

Abstract:

This paper estimates the effect of globalization on the implicit tax rates (ITR) on capital income, labor income and consumption, and the share of social protection expenditures in total public expenditures in Western and Eastern Europe. It tests the coexistence of efficiency and compensation effects of globalization on the expenditure as well as the revenue sides of government budgets. In Western Europe, globalization leads to an increase in social expenditures; however these expenditures are to an increasing extent financed by taxes on labor income. There is no effect of the ITR on capital

APA, Harvard, Vancouver, ISO, and other styles

22

Canado, Vanessa Rahal. "As regras-matrizes de incidência tributária da Contribuição para o Financiamento da Seguridade Social (COFINS) nos regimes "cumulativo", "não-cumulativo", de "incidência monofásica" e de "substituição tributária", previstos na Lei Complementar n. 70/91 e nas leis n. 9.718/98, n. 10.147/00, n. 10.485/02, n. 10.560/02 e n. 10.833/03." Pontifícia Universidade Católica de São Paulo, 2008. https://tede2.pucsp.br/handle/handle/8022.

Full text

Abstract:

Made available in DSpace on 2016-04-26T20:27:03Z (GMT). No. of bitstreams: 1 Vanessa Rahal Canado.pdf: 1017567 bytes, checksum: e2882c38d8ba54122acb3ac62e62d51c (MD5) Previous issue date: 2008-04-09<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>The main objective of this dissertation is to construct the essential rules connected to the levy ( regras matrizes de incidência tributária ) of the COFINS tax, based on provisions contained under specific laws which govern the four main collection regimes of said contribution: cumulative , noncumulative , single-phase taxati

APA, Harvard, Vancouver, ISO, and other styles

23

Ba, El Hadji Dialigue. "Le droit fiscal à l'épreuve de la mondialisation : la règlementation des prix de transfert au Sénégal." Phd thesis, Université Paris-Est, 2011. http://tel.archives-ouvertes.fr/tel-00681037.

Full text

Abstract:

Symbole de la souveraineté de l'État, le droit fiscal est fortement éprouvé par la mondialisation.Les prix de transfert en sont un témoignage éloquent. Les règles en matière de détermination desprix de transfert ne garantissent pas un résultat exact. Le principe de pleine concurrence estd'application délicate. Les comparables qui en assurent la bonne application ne sont pas toujoursdisponibles. Dès lors, la justification des prix de transfert est souvent difficile et parfoisimpossible. À ce titre, la réglementation sénégalaise doit être mise à jour, notamment dans le sensde prévoir les méthode

APA, Harvard, Vancouver, ISO, and other styles

24

Messina, Frédéric. "Équilibre concurrentiel et sport professionnel : l'exemple du football européen." Thesis, Montpellier 1, 2011. http://www.theses.fr/2011MON10066.

Full text

Abstract:

L'analyse concurrentielle du marché pertinent du football professionnel européen fait ressortir le saisissant contraste présent entre la force de l'exigence d'une concurrence "libre" et "non faussée" et la relativité de son existence sur le marché. Depuis l'arrêt "Bosman" et la reconnaissance par la Cour de justice de la liberté de circulation des sportifs professionnels, l'économie concurrentielle du marché en cause est inégalitaire et le sort de la compétition économique prévisible. En supprimant les clauses de nationalité, qui limitaient les flux transnationaux de joueurs et l'impact de l'h

APA, Harvard, Vancouver, ISO, and other styles

25

Li, You-Yang, and 李侑陽. "An Anti-Tax Evasion Regimes Study of Taiwan Enterprises investment in China through Tax Haven." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/79749372566735514861.

Full text

Abstract:

碩士<br>逢甲大學<br>會計學系<br>101<br>Since 2002, the Act Governing Relations between the People of the Taiwan Area and the Mainland Area amendment to section 35 of the Open Enterprise indirect investment, China&;#39;s enterprises through tax haven indirect investment in mainland China has become the trend, but also caused enterprises to take advantage to engage in a serious problem of tax avoidance operation. States to make use of tax haven to avoid the tax burden has become a common problem, the President of the United States at the G20 meeting in London, called on the world should face up to this pr

APA, Harvard, Vancouver, ISO, and other styles

26

Shen, Huan, and 沈煥. "The Anti-Tax Evasion Regimes of the Controlled Foreign Corporation." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/75916576594312169137.

Full text

Abstract:

碩士<br>朝陽科技大學<br>會計所<br>100<br>In the advent of internationalization for the global economy, internationally anti tax evasion system has become issue that the world major capital export countries would focus upon. Whereas the income tax system for CFC (Controlled Foreign Corporation) is the standardized international tax benchmark for major advanced countries and this is just one of approaches in preventing from tax evasion. Although there have been some variations in the standard’s contents for all nations involved, nonetheless, the intent of preventing from improper tax evasion and activities

APA, Harvard, Vancouver, ISO, and other styles

27

Carvalho, Rodrigo Cesar Oliveira. "Regimes simplificados de tributação de empresas - Análise comparativa entre Portugal e Brasil." Master's thesis, 2020. http://hdl.handle.net/10316/94407.

Full text

Abstract:

Dissertação de Mestrado em Contabilidade e Finanças apresentada à Faculdade de Economia<br>As Micro e Pequenas Empresas – MPE representam, tanto em Portugal quanto no Brasil, mais de 90% do tecido empresarial. Essas empresas enfrentam desafios para sobrevivência como dificuldade de obter financiamento, barreiras de entradas em segmentos, monopólios de grandes concorrentes e outras falhas de mercado. Como forma de aliviar o peso dos impostos e também uma oportunidade de aumento das receitas tributárias, dessa parcela conhecida como difícil de tributar (hard-to-tax), surgem os Regimes Simplifica

APA, Harvard, Vancouver, ISO, and other styles

28

Wang, Chiung-Chiu, and 王瓊萩. "A Study On The Anti-Tax Evasion Regimes of the Controlled Foreign Corporation." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/26591446989426740456.

Full text

Abstract:

碩士<br>逢甲大學<br>財稅所<br>97<br>Facing the global trends towards a new economy and new trends in global economic development in the 21st century, accompanied by the overall arrangement of the world, Taiwanese enterprises have been led to a rapid and booming growth in overseas investment inevitably that give rise to the practical experience in multi-national enterprises operation. It highlights the issues derived from multiple-nation enterprise in an internationalized era. Tax avoidance will cause secret worry of finance, and lead to negative influence in principle of taxation in reality and fairne

APA, Harvard, Vancouver, ISO, and other styles

29

Budanec, Damir. "Taxation policies of Croatia: Proposals for implementation of preferential tax regimes on islands." Master's thesis, 2021. http://hdl.handle.net/10400.8/5834.

Full text

Abstract:

What causes growth and development of a Croatian island? Could preferential tax regimes be one of the solutions to the challenges of Croatian islands without leading to base erosion and profit shifting? The primary goal of this thesis was to analyse the factors that influence the growth of Croatian islands and suggest possible solutions for increasing that growth within the international scope. The literature review performed identifies the several factors influencing the growth of a Country or an Island. A multivariate regression analysis of specific factors was used to develop a parsimoniou

APA, Harvard, Vancouver, ISO, and other styles

30

Ko, Chun-Long, and 柯俊榮. "A Study on Tax Issues for Taiwan Anti-Evasion Regimes of Controlled Foreign Corporations." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/mmy5xb.

Full text

Abstract:

碩士<br>國立臺灣大學<br>會計與管理決策組<br>103<br>As the trend of global economic rapid development, international anti-avoidance measures have become an issue that the world major capital export countries would focus upon. The transfer pricing regulation, controlled foreign corporations rule(CFC), thin capitalization rule and place of effective management rule are good examples of such legislative provisions. Many countries enact the CFC rule that requires the passive income and certain other tainted income of foreign corporations controlled by resident shareholders to be included in the income of those s

APA, Harvard, Vancouver, ISO, and other styles

31

Wang, Tse Hsuan, and 王澤軒. "Ex-Dividend Day Price Behavior of the Taiwan Stock Exchange in Different Tax Regimes." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/32702647661789337317.

Full text

Abstract:

碩士<br>國立臺灣大學<br>會計學研究所<br>100<br>We investigate the stock prices on ex-dividend day in the Taiwan Stock Exchange in different tax regimes over the period 1998-2010. We also calculate extra returns that investors can earn by purchasing stocks on the day prior to ex-dividend and selling on the following day at the closing price. We find significant extra returns for investors in low income tax rate, but the average extra return has decreased since 1998. On the other hand, we find significant losses for investors in high income tax rate. Moreover, consistent with our analytical model, changes in

APA, Harvard, Vancouver, ISO, and other styles

32

Silva, Daniela Maria Mendes Almeida da. "A cooperação entre estados na troca automática de informações fiscais: breve análise aos regimes FATCA, CRS e Diretiva da Cooperação Administrativa." Master's thesis, 2016. http://hdl.handle.net/1822/47833.

Full text

Abstract:

Dissertação de mestrado em Direito Tributário e Fiscal<br>A cooperação internacional na troca de informações fiscais é um assunto que se encontra na ordem do dia. Num mundo em que vigoram diferentes sistemas jurídicos de tributação, reúnem-se esforços no sentido da harmonização da tributação de realidades idênticas, com o objetivo de evitar a erosão das receitas fiscais, a dupla tributação internacional, a evasão e fraude fiscais. A Organização para a Cooperação e Desenvolvimento Económico (OCDE) e a Comissão Europeia têm levado a cabo, ao longo do tempo, várias ações e trabalhos para

APA, Harvard, Vancouver, ISO, and other styles

33

Dias, Cláudia Maria Marramaque Afecto. "Earnings management as a determinant of choice between alternative income taxation regimes of small Portuguese companies." Doctoral thesis, 2019. http://hdl.handle.net/10071/18851.

Full text

Abstract:

Since 2014 Portuguese SMEs can opt for a Simplified Taxation Regime (STR) to determine their taxable income as an alternative to the general regime. However, and despite the expectation that this regime would simplify and encourage tax compliance of small and medium enterprises (SMEs), most of them have not adopt this regime. According with the Portuguese Tax Authority’s statistics about Corporate Income Tax (CIT) returns for 2014-2016, the SMEs that fulfil the condition about the annual amount of revenue represent more than 70 percent of companies but just over 3 percent chose STR. Wit

APA, Harvard, Vancouver, ISO, and other styles

34

Халдина, Д. А., та D. A. Haldyna. "Налогообложение малого бизнеса: проблемы и перспективы совершенствования : магистерская диссертация". Master's thesis, 2016. http://hdl.handle.net/10995/43193.

Full text

Abstract:

Целью магистерской диссертации является совершенствование процессов налогообложения субъектов малого предпринимательства в Российской Федерации. В первой главе выделена значимость специальных налоговых режимов для малого бизнеса, исследован опыт российского и зарубежного налогообложения малого бизнеса. Во второй главе проведен анализ налогообложения малого бизнеса в России и Свердловской области. В третьей главе содержатся основные рекомендации по совершенствованию упрощенной системы налогообложения в целях повышения эффективности деятельности субъектов малого предпринимательства.<br>The purpo

APA, Harvard, Vancouver, ISO, and other styles

35

Ишманаева, Е. С., та E. S. Ishmanaeva. "Налогообложение субъектов малого бизнеса: проблемы и пути решения : магистерская диссертация". Master's thesis, 2018. http://hdl.handle.net/10995/65187.

Full text

Abstract:

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложения субъектов малого бизнеса в условиях конкуренции. Предметом исследования выступают экономические отношения, возникающие в процессе налогообложения субъектов малого бизнеса. Основной целью магистерской диссертации является разработка комплексной концепции налогообложения субъектов малого бизнеса на основе развития теоретической дискуссии и детального анализа налогообложения субъекта малого бизнеса, выявить проблемы и предложить пути их решения. В заключении обозначены рекомендации по совершенствов

APA, Harvard, Vancouver, ISO, and other styles

36

Разумовский, Д. Ю., та D. Y. Razumovsky. "Проблемы налогообложения субъектов малого предпринимательства в Российской Федерации и пути их решения : магистерская диссертация". Master's thesis, 2018. http://hdl.handle.net/10995/66164.

Full text

Abstract:

Final qualifying work (master's thesis) is devoted to the study of taxation of small businesses in a competitive environment. The subject of the study are the economic relations arising in the process of taxation of small businesses. The main purpose of the master's thesis is to develop a comprehensive concept of taxation of small businesses on the basis of the development of theoretical discussion and detailed analysis of taxation of small businesses, to identify problems and propose solutions. In conclusion, the recommendations for improving the tax regime for the object of study are outline

APA, Harvard, Vancouver, ISO, and other styles

37

Масленникова, М. А., та M. A. Maslennikova. "Налогообложение субъектов малого предпринимательства: проблемы и пути их решения : магистерская диссертация". Master's thesis, 2018. http://hdl.handle.net/10995/65850.

Full text

Abstract:

The relevance of the chosen topic is the need for the development of small business, as with the transition of the economy in Russia to market relations in the development of this business began to arise a lot of problems that are very common entrepreneurs, especially those who have just started their business. The aim of the work is to study the process of taxation of small businesses on the example of OOO "ASP-automation" and the development of proposals to minimize the tax burden. In this paper, the features of taxation of small businesses in the application of various tax regimes, analyzed

APA, Harvard, Vancouver, ISO, and other styles

38

Мельчукова, А. В., та A. V. Melchukova. "Особенности налогообложения субъектов малого предпринимательства в РФ на современном этапе : магистерская диссертация". Master's thesis, 2019. http://hdl.handle.net/10995/75958.

Full text

Abstract:

Выпускная квалификационная работа (магистерская диссертация) посвящена исследованию налогообложению субъектов малого предпринимательства. Предметом исследования является система экономических отношений, возникающая на малом предприятии в процессе налогообложения. Цель выпускной квалификационной работы (магистерской диссертации) заключается в исследовании теоретических и правовых основ налогообложения субъектов малого предпринимательства, анализ налогообложения малого предприятия ООО «АЛЬТЕР ВИЖИН» и на этой основе выявление проблем и разработка мероприятий, направленных на выбор оптимального р

APA, Harvard, Vancouver, ISO, and other styles

39

Oguttu, Annet Wanyana. "Curbing offshore tax avoidance: the case of South African companies and trusts." Thesis, 2007. http://hdl.handle.net/10500/1929.

Full text

Abstract:

This work entails a study of some of the schemes that are employed by country residents when companies and trusts are used as vehicles for investing in offshore tax-haven and low tax jurisdictions so as to avoid taxes. The study also entails a critical analysis of the effectiveness of the some of the laws in South Africa that curb such offshore tax avoidance schemes. Similar laws in the United Kingdom and in the United States are analysed in order to come up with some recommendations that could be considered for possible reform of the relevant South African laws where they are found wanting

APA, Harvard, Vancouver, ISO, and other styles

40

Лили, Л., та L. Lili. "Сравнительный анализ преференциальных режимов особых экономических зон России и Китая : магистерская диссертация". Master's thesis, 2018. http://hdl.handle.net/10995/66073.

Full text

Abstract:

The master's thesis is devoted to a comparative analysis of the preferential regimes of the special economic zones of Russia and China. Final qualifying work consists of an introduction, three chapters, conclusion and list of references. The first chapter discusses the theoretical aspects of preferential tax regimes of special economic zones in Russia and China. The second chapter analyzes the preferential regimes of the special economic zones of Russia and China. The third chapter assesses the attractiveness of the preferential regimes of special economic zones of Russia for Chinese investors

APA, Harvard, Vancouver, ISO, and other styles

41

Santos, Joana Filipa Costa. "As empresas utilizam a distribuição de dividendos como um meio para obterem benefícios fiscais?" Master's thesis, 2017. http://hdl.handle.net/10400.14/23619.

Full text

Abstract:

A sofisticação do estado fiscal é fruto das novas necessidades impostas pela sociedade hodierna. De forma a acompanhar o progresso e as exigências de um mundo globalizado, a abordagem do contribuinte sobre o estado tem vindo a ser alterada. Os contribuintes têm vindo a perfilhar vários instrumentos, lícitos ou ilícitos, diminuindo a sua sujeição à carga fiscal, através de esquemas cada vez mais complexos, o que dificulta o trabalho das autoridades responsáveis no combate à fraude e evasão fiscal. Esta dissertação pretende atestar a propensão dos contribuintes a práticas de planeamento fiscal

APA, Harvard, Vancouver, ISO, and other styles

42

Jacques, Olivier. "Les trois mondes des régimes fiscaux : l’économie politique du financement des États-providence." Thèse, 2015. http://hdl.handle.net/1866/12532.

Full text

Abstract:

Ce mémoire cherche à comprendre un paradoxe : les États-providence les plus généreux, façonnés par des partis sociaux-démocrates, sont financés par des taxes beaucoup plus régressives que les États-providence les moins généreux où les partis de droite, plus souvent au pouvoir, mettent en place une taxation plus progressive. Pour comprendre ce paradoxe, ce mémoire débute en analysant les pressions induites par la mondialisation des capitaux sur la taxation. Ensuite, le mémoire explore les causes institutionnelles des régimes fiscaux en effectuant une revue de la littérature analytique. Ces cont

APA, Harvard, Vancouver, ISO, and other styles

43

Vermeulen, Peet. "Boedelimplikasies vir partye wat getrou het of 'n siviele vennootskap voltrek het ingevolge die Civil Union Act / Peet Vermeulen." Thesis, 2014. http://hdl.handle.net/10394/12213.

Full text

Abstract:

In this research report the estate implications for a marriage or civil partnership, entered into in terms of the Civil Union Act, are identified by determining the impact thereof and whether or not there are any differences with regard to the estate implications of a traditional marriage. The Civil Union Act came into effect to give legality to the relationship between homosexual couples by providing the option to conclude a marriage or civil partnership. Both of these institutions thus have the same legal consequences. According to Section 13 of the Civil Union Act the implications of the Ma

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!