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Dissertations / Theses on the topic 'Tax system reform'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

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

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

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2

Junqueira, Murilo de Oliveira. "O nó tributário: por que não se aprova uma reforma tributária no Brasil." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/8/8131/tde-05072011-131136/.

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Este trabalho analisa as razões do recorrente fracasso das reformas tributárias no Brasil. Foram estudadas três tentativas de reforma - uma no governo FHC e duas no governo Lula. Apesar de o sistema tributário brasileiro ser muito mal avaliado, todas estas tentativas de reforma falharam. A hipótese central do trabalho é que este fracasso não pode ser explicado pelas estruturas políticas ou federativas, mas pela estratégia dos governos. A ampla insatisfação com os tributos no Brasil induz o governo a propor reformas abrangentes, que alteram muitos aspectos da intrincada estrutura tributária. Es

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3

Ileri, Adem. "Simulating Turkish Tax System." Master's thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12614720/index.pdf.

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Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turk

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4

Sochová, Jana. "Reformy osobních důchodových daní v EU." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4095.

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The study is concerned with reforms of tax systems in the european countries and possibilities of tax system optimalization. The research by the help of comparing analysis is applied to selected EU countries where in tax systems has been obtained integration and convergency trend in last decades. This has been one of the reasons for choosing this region. The selected countries have been chosen because they represent the greatest european countries and the most remarkable economics and/or experienced more significant tax reform. The object of study is to classify the reforms in individual count

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Dahdah, Kareh Marie. "The reform of the tax system in Lebanon : an impossible equation?" Thesis, Paris 1, 2020. http://www.theses.fr/2020PA01E054.

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Cette thèse porte principalement sur la proposition de réformes politiques, économiques et culturelles cruciales visant à influencer la conformité fiscale des contribuables Libanais. Outre l'estimation de l'économie de l'ombre au Liban et l'analyse de l'effet des pots-de-vin sur la fraude fiscale et la croissance économique, des institutions optimales ont été suggérées afin de confronter la fraude fiscale. Ces sujets, objets de cette thèse, sont reformulés dans les trois chapitres détaillés ci-après. Le premier chapitre évalue l'économie de l'ombre au Liban tout en mettant en œuvre une approch

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6

Hamill, David. "The impact of the new tax system on Australian federalism /." [St. Lucia, Qld.], 2005. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe18907.pdf.

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7

Rodriguez, Katherine J. "Reforming the International Corporate Tax Code: A Transition to a Territorial Tax System." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/955.

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This paper discusses why the United States is need of international corporate tax reform. It argues that instead of the worldwide tax system it currently uses, the United States needs to transition to a territorial tax system.

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8

Pavlíček, Martin. "Analýza daňového systému ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10810.

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The aim of the thesis is a comprehensive analysis of the Czech tax system. In the Czech Republic existed by the end of 2007 system based on progressive taxation. The system of progressive rates, was and is a subject to criticism not only in the Czech Republic. As an alternative, which allows to delete the seamy side of the system, appears the method of taxation based on the concept of flat tax, whose ideas includes the czech reform. The situation before and after the reform in early 2008 is in detail characterized in the practical part thesis. The theoretical part describe requirements of a go

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9

Gash, Egzona. "Taxation : a critical discussion of the present tax system in Kosovo." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-12280.

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Abstract Title: Taxation - A critical discussion of the present tax system in Kosovo Institution: School of Business and Economics University: Linnaeus University Aim: The aim of this thesis is to characterize and critically discuss thepresent tax system in Kosovo, keeping in mind the fundamentalproblems presented in weak tax bases, informal economies, ethniccontroversy and limited inflow of FDI in the country. Further,contributing with alternative designs of the tax system and argueadvantages and disadvantages of these designs Method: The thesis will attempt to relate the descriptions and ana

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10

Vyoral, Tomáš. "Vývoj daňového mixu ČR a jeho porovnání s vývojem mixu zemí EU." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-150317.

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This Master's thesis deals with the theme of tax mix. The main goal is analysis of the Czech Republic tax mix development and its comparison to the EU member states during the years 1995 -- 2010. The first theoretical part is focused on the basic tax terms, which are related to the theme of the tax mix. These include tax, tax system, tax reform and tax quota. The following section reflects the structure and development of the Czech tax mix and the major reforms of the Czech tax system until 2010. The third part focuses on a comparison of the tax mix and its development with the EU member state

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11

Dusitnanond, Sirinya. "Revenue department versus board of investment : the challenges of the tax incentive system and FDI promotion in Thailand." Thesis, Brunel University, 2011. http://bura.brunel.ac.uk/handle/2438/8366.

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This thesis examines the use of tax incentives to promote foreign direct investment (FDI) in Thailand and the issues arising out of the way in which the Thai revenue system has chosen to implement these incentives. Thailand experiences sporadic political unrest, and has been affected by regional and global economic crises. Since FDI appears to increase economic growth and help the host country to achieve sustainable development, the Thai government has a clear policy to encourage FDI. Tax incentives have become a significant weapon in the Thai government’s arsenal for encouraging this aim. Thi

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12

Dias, Albertino Marques. "Fiscalidade e crescimento económico : Portugal, Espanha, Dinamarca e Irlanda." Master's thesis, Instituto Superior de Economia e Gestão, 2007. http://hdl.handle.net/10400.5/3600.

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Mestrado em Economia Internacional<br>Para um crescimento económico ser possível, é necessário a existência de um sistema fiscal que seja: transparente - de modo a que todos os indivíduos sejam informados sobre o imposto que vão pagar e quanto é que este encargo vai custar ao seu rendimento; equitativo - onde os indivíduos com rendimentos idênticos devem ser tributados de forma igual; simples - para que seja possível reduzir os custos com os encargos administrativos e restringir a evasão fiscal; eficiente - deverá conseguir reduzir eficientemente os custos originados por uma alteração das taxa

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13

Khokrishvili, Elguja. "Das georgische Steuersystem im Transformationsprozess." Universität Potsdam, 2007. http://opus.kobv.de/ubp/volltexte/2008/1874/.

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During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax system should be elaborated regarding certain criteria. This paper analyzes the tax reform procedures during the transition of Georgia to the free-market economy as well as the existing tax system. Concerning the taxes, the current tax system is more or less duplicated from the Western European countrie

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14

Kapraľová, Veronika. "Rovná daň v ČR a na Slovensku." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85947.

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The aim of the thesis was to define and explain the basic concepts of the tax system, the legal basis and provide an overview of legal regulations and the basic types of taxes. The theoretical part is focused on defining the very nature and importance of taxes and the related conceptual terms. The operational part was to analyze whether the introduction of flat tax in the Czech Republic and Slovakia brought some benefit or not. To achieve these objectives in their work, I will use methods of analysis and synthesis, comparison, and statistical regression analysis. Thesis consists of three chapt

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15

Diagne, Youssoupha Sakrya. "La réforme du code général des impôts au Sénégal : principales mesures et implications." Thesis, Reims, 2017. http://www.theses.fr/2017REIME006/document.

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Cette thèse est une contribution à la littérature consacrée aux réformes fiscales. Le prétexte a été la réforme du code général des impôts du Sénégal, intervenue en 2012. La démarche s’appuie sur l’étude de trois thématiques (impact de l’environnement des affaires, impact de la réduction de l’impôt sur le revenu et évaluation de la capacité financière de l’administration fiscale) qui couvrent les principales préoccupations de la nouvelle législation fiscale. Au préalable, une approche expérimentale permet d’avoir un aperçu des difficultés du nouveau code.Les résultats montrent que des difficul

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16

Švarcová, Petra. "Management podniku a daně." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72393.

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17

Касьяненко, Тетяна Вячеславівна, Татьяна Вячеславовна Касьяненко, Tetiana Viacheslavivna Kasianenko та Ю. Я. Гаврило. "Податкова система та її вплив на економіку". Thesis, Сумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/50014.

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В кожній країні податкова система має значний вплив на формування та розвиток економічної системи. За допомогою системи податків не тільки формується бюджет держави, а й здійснюється економічний вплив на розвиток підприємницької діяльності. Ця проблема актуальна тим, що в Україні за останні 10 років податкова система пройшла значне реформування. І на сьогоднішній час вона в нашій країні недосконала, адже розвивається під впливом несприятливих соціально-економічних факторів.

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18

Ricketts, Robert C. (Robert Carlton). "Alternative Social Security Taxing Schemes: an Analysis of Vertical and Horizontal Equity in the Federal Tax System." Thesis, University of North Texas, 1988. https://digital.library.unt.edu/ark:/67531/metadc331574/.

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The objectives of this study were twofold. One objective was to analyze the effects of growth in the social security tax, when combined with recent changes in U.S. income tax law, on the distribution of the combined income and social security tax burden during the 1980s. The second objective was to estimate the effects of certain proposals for social security tax reform upon that distribution. The above analyses were performed using simulation techniques applied to the 1984 IRS Individual Tax Model File. The data from this file were used to estimate the income and social security tax liabiliti

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19

Khokrishvili, Elguja. "Good Taxation und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien." Phd thesis, Universität Potsdam, 2008. http://opus.kobv.de/ubp/volltexte/2009/2761/.

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Die Umsetzung theoretisch fundierter Besteuerungsprinzipien in die Praxis hat seit längerer Zeit einen prominenten Platz in der finanzwissenschaftlichen Forschung. Dabei besteht kein Zweifel, dass es ein größeres Interesse daran gibt, nicht nur theoretisch fundierte Prinzipien abzuleiten, sondern diese auch auf ihre Anwendbarkeit zu prüfen. Dieses Interesse an der optimalen Ausgestaltung eines Steuersystems in der Praxis wurde mit dem Zusammenbruch der sozialistischen Planwirtschaften in den 1990er Jahren nochmals verstärkt. Im Rahmen dieser umfassenden Transformationsprozesse ist es unabding

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20

Соломко, Ю. О. "Необхідність та шляхи реформування податкової системи". Thesis, Cумський державний університет, 2016. http://essuir.sumdu.edu.ua/handle/123456789/48987.

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На сьогоднішній день проблема реформування податкової системи України хвилює багатьох. В першу чергу науковців, вчених та економістів. Багато наукових робіт було написано про проблеми оподаткування та реформування Податкового кодексу.

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21

Khokrishvili, Elguja. ""Good Taxation" und die Neukonzeption der Einkommens- und Gewinnbesteuerung in Georgien /." Potsdam : Universitätsverlag, 2010. http://deposit.d-nb.de/cgi-bin/dokserv?id=3463247&prov=M&dokv̲ar=1&doke̲xt=htm.

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22

Pereira, Thiago Neves. "Essays in macroeconomics and public finance." reponame:Repositório Institucional do FGV, 2011. http://hdl.handle.net/10438/8819.

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Submitted by Thiago Pereira (tpereira@fgvmail.br) on 2011-11-15T22:29:07Z No. of bitstreams: 1 Thesis_Final.pdf: 1369841 bytes, checksum: fd36f0ac693d22db03a6309d1b005d09 (MD5)<br>Approved for entry into archive by Andrea Virginio Machado (andrea.machado@fgv.br) on 2011-11-17T13:05:32Z (GMT) No. of bitstreams: 1 Thesis_Final.pdf: 1369841 bytes, checksum: fd36f0ac693d22db03a6309d1b005d09 (MD5)<br>Made available in DSpace on 2011-12-06T10:07:51Z (GMT). No. of bitstreams: 1 Thesis_Final.pdf: 1369841 bytes, checksum: fd36f0ac693d22db03a6309d1b005d09 (MD5) Previous issue date: 2011-03-25<br>

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23

Poltavska, Diana, and Діана Полтавська. "Global trends in the development of the taxation system as a policy tool of sustainable development of small and medium business on the example of Slovakia and Singapore." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/51246.

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Opodatkuvannya v Slovachchini [Electronic resource]. - Access mode: https://2tm.si/blog/opodatkuvannya-v-slovachchini/?lang=uk 2. Index Doing Business 2020 [Electronic resource]. - Access mode: http://documents1.worldbank.org/curated/en/688761571934946384/pdf/Doing-Business-2020-Comparing-Business-Regulation-in-190-Economies.pdf 3. Singapore Tax Season 2020 [Electronic resource]. - Access mode: https://www.activpayroll.com/news-articles/singapore-tax-season-2020-what-you-need-to-know<br>Loyal tax system is one of the strongest factors, which can influence for develop small and medium busin

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24

Hovorka, Jakub. "Komparace daňových reforem ve vybraných státech OECD." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165388.

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This thesis focuses on the comparison of tax reform in four selected OECD countries. For the purposes of this study were chosen following countries: Czech Republic, Slovak Republic, the Federal Republic of Germany and the United States of America. The aim is to make mutual comparison of tax reforms. In all these countries, especially in the last ten years many changes and each country is dealt with differently. While the Czech Republic and Slovakia seek to adapt to EU legislation, tax system and then fairer taxation, in Germany, the main objective was to reduce the tax cost of labor and in the

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25

Pichet, Eric. "Essai d’une théorie générale des dépenses socio-fiscales." Thesis, Paris 2, 2015. http://www.theses.fr/2015PA020075.

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26

McCluskey, William James. "Property tax policy, systems, reform and appraisal techniques." Thesis, University of Ulster, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.287135.

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27

Супруненко, С. А. "Податкове планування в системі державного регулювання економіки України". Thesis, Чернігів, 2019. http://ir.stu.cn.ua/123456789/17370.

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Супруненко, С. А. Податкове планування в системі державного регулювання економіки України : дис. ... канд. екон. наук : 08.00.03 / С. А. Супруненко. - Чернігів, 2019. - 227 с.<br>Дисертаційна робота присвячена вирішенню важливого науково-прикладного завдання обґрунтування теоретичних засад і визначення напрямів удосконалення податкового планування в системі державного регулювання економіки. Для вирішення цієї проблеми було визначено теоретико-методичні основи системного дослідження сутності податкового планування та його ролі у забезпеченні результативності системи державного регулювання екон

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Vondrák, Jiří. "Daňový systém Malajie, reformy a politicko-ekonomický vývoj v asijské oblasti." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4935.

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This diploma thesis deals with the tax system of Malaysia in the political-economic context. It outlines the basic tax conditions on the territory of the Federation of Malaysia in the context of tax systems in the region. In order to give a plastic picture of the issue, the current tax conditions and ascertained data are compared, by means of charts and tables, with the countries neighboring Malaysia -- Singapore, Indonesia and Vietnam. In connection with the political-economic development also the Asian financial crisis is emphasized, which caused a drop in economic growth and a change in the

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Váchová, Petra. "Dlouhodobá udržitelnost výsledků reformy veřejných financí ve Finsku." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-9089.

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The graduation theses "Sustainability of public finance and results of reforms in Finland" is dealing with devolopment of finnish reforms of public finance since 1990 until now.The first part describes the tax system of Finland and the main part of thesis analyzes the reforms of public finance and tax reform. The aim of this dissertation is strike a balance of sustainability of public finance and to find perspectives and recommendation for Czech republic.

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Silva, Germano Ribeiro Fernandes da. "Sistema tributário e construção do estado : um estudo de caso sobre o Paraguai (1989-2013)." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/131732.

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Considerando que transformações no sistema tributário indicam processos de construção do Estado, o presente trabalho dirige-se aos seguintes problemas: quais os determinantes sociais e políticos do sistema tributário paraguaio desde a transição democrática, 1989? Qual a influência dos principais setores econômicos? Por que tem sido particularmente difícil extrair impostos das elites privadas no país? De forma a responder tais questões, o trabalho está organizado da seguinte maneira. Primeiro, traz uma periodização da construção do Estado no Paraguai a fim de contextualizar o processo em andame

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Jakubů, Michaela. "Ekologické aspekty zdanění v Německu." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-4965.

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We can find ecological taxation in every EU-15 countries and their importance grow continually. Czech "green" reform appear from the German draft. There was boot ecological taxation before ten years. It's enaugh time to estimation of their affects. The aim of this work is estimate the incidence of ecological taxation on tax subjects and tax system. This work show the state of German economy and tax system before and after the tax reform from year 1999 - 2003. There are presented winner and loser in conjunction with tax reform too. The forecast of future development is included in the last part

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Beleau, Aurélien. "Les effets macroéconomiques des réformes fiscales et la théorie postkeynésienne de l'incidence." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010099.

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Comme le souligne Michàl Kalecki, la parution de la Théorie Générale a mis en exergue l’impact de la fiscalité sur la croissance économique. La théorie générale, notamment dans le chapitre XXXVI, a mis en lumière les effets bénéfiques que la fiscalité peut avoir sur la société mais sans en développer véritablement les aspects macroéconomiques importants. C’est Kalecki (1937 ; 1944) qui a véritablement mis en avant les propriétés macroéconomiques de la fiscalité à court terme, en étudiant comment les modifications de la structure fiscale influence la redistribution et la dynamique macroéconomiq

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Soukupová, Petra. "Daňový systém Slovenska." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360658.

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This final thesis deals with the tax system of Slovakia. The main aim of the thesis is to capture the development of the tax reforms carried out in the Slovak Republic and the decription of the consequences of the resulting tax systems. The partial aim is the analysis of the Electronic Register of Sales. The first chapter defines the concept of tax reform and describes tax reforms in the world, then there are futher specified tax reforms of Czechoslovakia. The second chapter focuses on a big tax reform in Slovakia in 2004. The third chapter is devoted to the current tax system. The fourth chap

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Velazquez, Leyer Ricardo. "Who got what from social policy reforms in Mexico? : the redistributive potential of changes in the tax/benefit system between 1994 and 2012." Thesis, University of Bath, 2015. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.669037.

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Social policy has been transformed in Mexico during the last two decades. Social insurance programmes on which welfare provision was based throughout the twentieth century have been retrenched and new social assistance programmes have been introduced and expanded. This thesis aims to reveal the redistributive potential of these social policy reforms. The research maps the changes in the welfare policy architecture and estimates their vertical and horizontal redistributive effects. The study identifies the winners and losers of the reform process, the specific changes in the structure of the ar

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35

Juknelienė, Daiva. "Lietuvos mokesčių sistemos raida." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2005. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2005~D_20050606_124428-29212.

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Final work of master’s studies, 80 pages, 20 pictures, 57 sources of literature, 1 addition, Lithuanian language. KEY WORDS: taxes, tax system, development, taxsation, evolution of taxes, theories of taxes, burden of tax. The object of the research - Development of Tax System in Lithuanian. The aim of the research - To analyze Lithuanian tax system paying attention to the stages of its historical development, accentuating the most important features of the system and evaluating their influence on the formacion of the present tax system. Objectives: 1) To analyze the theoretical aspects of taxe

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Es-Sehab, Boutayeb. "La réforme budgétaire au Maghreb (Maroc-Algérie-Tunisie) face aux défis d'une nouvelle gouvernance financière performante." Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM1010.

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La thèse vise à analyser le système des finances publiques dans les trois pays du Maghreb (Maroc, Algérie et Tunisie) en mettant l’accent sur les insuffisances aux plans juridique, institutionnel, administratif, fiscal et financier, sur les contraintes structurelles et les tendances lourdes au regard des exigences de transparence et de la performance et d’exposer des axes stratégiques d’alternatives crédibles pour l’amélioration des procédures fiscales et budgétaires. Les pays du Maghreb sont donc à la recherche d’un nouveau modèle de gouvernance plus ouvert, plus transparent et plus responsab

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HUANG, SU-CHIH, and 黃素芝. "The research of tax system reform in Taiwan：The analysis of Integrated Income Tax System." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/286d57.

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碩士<br>銘傳大學<br>公共事務學系碩士在職專班<br>104<br>Taiwan people's tax burden rate in 2014 about 12.3% , which is the lowest one of the developed countries. The lower tax burden rate will impact the national finance directly. The integrated income tax System implements for sixteen years from 1998, it is one of the key projects for the tax system reform in 2014 again, just because the tax loss of the government finances. In order to understanding the amendments of the policy development process, reform of the system, supporting execution and performance of the integrated income tax System, this research bas

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Yu, Mei-Ling, and 游美菱. "Book-entry Bond and the Tax System Reform Suggestions." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/66249081363549655320.

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碩士<br>國立臺灣大學<br>財務金融學系<br>84<br>There are six topics in this thesis. 1.The introduction of book-entry government bond system references to the experiences of America,Japan ,and Singpore. The central bank and ministry of finance of Taiwan are promoting the issuance of government bond in book-entry form. This thesis stated the plans of monetary authority to execute book-entry bond system. 2.There is dual-determinated standard on tax base upon bondholders. Natural person is cash-basis and leg

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Liu, Yi-Mei, and 劉宜玫. "The Study of The Reform of Property Tax System." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/69814602949562901844.

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碩士<br>國立高雄大學<br>亞太工商管理學系碩士班<br>103<br>Property tax currently exist between our country and many disadvantages, The tax of Property Holdings and Transactions are both too low, and also often attributed to one factor to cause investment speculation. In our country Property Holdings and Transactions the tax base are consist of the announced land values, current assessed land value,and the evaluation of the present value of houses. But the tax base of government could not response the current market price. As a result keep a very low cost of Property Holdings and Transactions. This study sho

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Shiu, Ming-Jr, and 許明智. "Relationship between Income Tax System Reform, Book-Tax Difference and Corporate Governance on the Effective Tax Rate." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/93524887965694599802.

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碩士<br>國立臺北商業技術學院<br>會計財稅研究所<br>100<br>In the past, few literatures investigate the relationship between income tax system reform, book-tax difference and corporate governance on the effective tax rate. This study uses the sample of listed companies from the Taiwan's economic journal (TEJ) database during the period from 2000 to 2010. By using the multiple regression model, this study investigates the relationship between income tax system reform, book-tax Income difference and corporate governance on the effective tax rate. The empirical results show that the effective tax rate are significant

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Cheng, Wei-Ying, and 鄭維瑩. "The Influences of Property Tax System on Real Estate Prices－Study of The Reform of Prpoerty Tax System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/39810163153285690391.

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碩士<br>國立臺北大學<br>不動產與城鄉環境學系<br>101<br>The primary objective of this study is to clarify the differences of the property tax systems between Taiwan and the major countries and to examine the effects of the change of the holding tax and transfer tax on the price of real estate. Furthermore, the study also examines the views held by different sectors on the property taxation system, measures taken by the government to curb the housing price and the direction of future tax reform. These are intended to design adequate property tax mix and proper tax reform measures to curb speculations in the real

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Chien, Hui-Mei, and 簡慧美. "The Study of the Consolidated Housing and Land Tax Reform to Real Estate Property Tax System." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/qf4nvf.

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碩士<br>中原大學<br>企業管理研究所<br>107<br>The real estate property tax system has long been implemented to mitigate the uneven distribution of wealth, realize residential justice, and facilitate rational allocation of social resources. The specifically selected goods tax (also known as the luxury tax) has been applied to transfer of housing and landsince 2011. The act regarding the tax underwent legislation and amendment until the new taxation system of consolidated housing and land tax was implemented on January 1, 2016. Major tax reforms include the following: (a) Property transactions are taxed based

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Chia, wei Chin, and 秦嘉偉. "The Effect on Dividends Payout and Bonuses Payout from 2010 Tax System Reform." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/79573340028276878500.

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碩士<br>國立臺北商業技術學院<br>會計財稅研究所<br>102<br>Recently, in order to mitigate tax burden and simplify policy, our country have modified tax laws several times. Feburary 2008, in order to promote the balanced development of various industries, our government announced that by the end of 2009 abolished the Statute for Upgrading Industries. Soon after, May 2009, our government also announced that from 2010 descended the corporate income tax rate from 25% to 17%, as the supporting measures on abolishing the Statute for Upgrading Industries. Our study differ from previous studies is that our study use Si

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CHIU, SHIH-HAO, and 邱士豪. "The Impact of the Tax System Reform on Dividend Policy—from the Shareholder Tax-Deductible Amount Point of View." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/477b87.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>In 2014, Taiwan amended “Income Tax Law” to halve the shareholder tax deductible amount and added the income tax rate to 45% for whose net consolidated income exceeds NT$ 10 million. The investors probably pay more income taxes or get less shareholder tax deductible amounts (indicates shareholders suffer more pressures of tax) under preceding regulations. Therefore, this study explores the impact of the tax system reform on dividend policy from the view of halving the shareholder Tax-deductible amount. The study mainly investigates the situation of dividend payme

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MENG-HSUN, YU, and 余孟珣. "The Study on the Effectiveness and Reform Direction of Implementing Integrated Income Tax System." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/93690112416231064400.

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碩士<br>東吳大學<br>會計學系<br>102<br>It has been more than fifteen years since the Integrated Income System implemented, a long tern observation to look into the performance of the tax system is needed. Thus, this study uses the listed companies and the OTC companies of Taiwan as sample, period from 1993 to 2012, evaluate whether the Integrated Income System has achieved its three major goals by elimination of double taxation: encourages the will of investment, reduces the influence of tax policy between the company’s debt financing and equity financing decision, and promotes the distribution of compa

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Hsu, Chun-Chih, and 許春枝. "The Study of The Reform of Property Tax System and Housing Justice in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/72827207478183904436.

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碩士<br>銘傳大學<br>經濟學系碩士在職專班<br>102<br>With special historical significance and legal foundation, Taiwan’s land tax system is designed and developed based on the teachings of Dr. Sun Yat-Sen. Among them, the land value added tax is to nationalize the value of land appreciation to achieve the objective of equalization of land rights and the sharing of land productivity, and has been regarded as an important policy tool since its implementation. However, due to the design of the system and human manipulation, the government-appraised current land value deviates way below from the market price, causi

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CHEN, SAN-YA, and 陳三雅. "Research and Discussion on the Reform of Current Estate and Gift Tax System in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/52ksjv.

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碩士<br>國立高雄應用科技大學<br>會計系碩士在職專班<br>105<br>This paper exploits both literature analysis method and in-depth interviews method to explore the feasibility of changing the subject and object of taxation on the estate tax and gift tax reforms in Taiwan. First, the history and status of Taiwan's estate and gift tax system will be introduced. Moreover, for the sake of comparing taxes practices in Taiwan to other countries, the relevant provisions of the estate tax and gift tax in Japan, Korea and the United States will be displayed separately.Then, the development of the taxes system and social and eco

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Wei, Cheng-Cheng, and 魏正誠. "On the Necessity of Taiwan's Comprehensive Income Tax Reform- Through Comparison with and Analysis of Countries Employing Dual Income Tax Base System." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/79943308454557567477.

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碩士<br>大葉大學<br>管理學院碩士在職專班<br>98<br>Enhancing tax efficiency is the first goal of the dual income tax system (DIT). Under the prerequisites of eliminating the preferential tax treatment and expending the tax base, the capital income is separated from consolidated income tax base via DIT to construct a low tax rate, no tax breaks and high efficiency capital income tax systems by making a low flat proportional tax rate with separate taxation. Carrying out reform of taxation is not at one stroke and difficulty. Hence, under the Principle of Statutory Taxpaying and inefficiency in legislative, this

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Choutka, Petr. "Význam struktury daňových systémů pro ekonomický růst v zemích OECD - Extreme Bounds Analysis." Master's thesis, 2015. http://www.nusl.cz/ntk/nusl-339610.

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The importance of tax system structure for economic growth in OECD countries - Extreme Bounds Analysis Abstract The thesis examines the importance of tax system structures for economic growth in OECD countries. It aims to find out whether a revenue-neutral tax reform can promote economic growth. In other words, its objective is to identify taxes which are most harmful for economic growth and suggest tax policy implications accordingly. The extreme bounds analysis is employed to examine the robustness of relationship between particular taxes and the growth rate. This method consists in running

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Schmitzerová, Kristýna. "Vývoj daňové soustavy, reformy daně z příjmů od roku 1993 do současnosti v ČR a jejich vliv na sociální sféru." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-313417.

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(RESUMÉ) Název práce: Vývoj daňové soustavy, reformy daně z příjmů od roku 1993 do současnosti v ČR a jejich vliv na sociální sféru Title: Development of the Tax System, the Income Tax Reforms in the Czech Republic Since 1993 to the Present Day and Their Influence over the Social Sphere Autor: Kristýna Schmitzerová Cílem této práce je zajistit přísun informací studentům, ale i laické veřejnosti, jež se v dnešní době setkává s pojmem daně. Od základů vysvětlit dané pojmy a jejich historii, která se k daním a daňové soustavě pojí a zároveň poukázat na koho a na co mají daně vliv. Propojení se so

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