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1
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 Turkish macroeconomic variables and welfare. The results show that the proposed tax reform provides welfare gains to the low and middle income individuals while high income individuals are suffered.
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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.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 technical and financial resources; the dominance of a narrow technocratic approach in implementation; and indeed the failure of the implementers to mobilize political resources and constituent support, the realization of the above objective became a less attainable goal. This research examines the institutional and policy reforms in the tax system and the dynamics of their implementation, through the manipulation of secondary, numerical and textual information/ data on tax system administration in Rwanda. Chapter one of the research deals with the development of the idea to research tax system reform and the formulation of the research problem, hypothesis and methodology. In addition to that, chapter one provides an overview of the tax system reform in Rwanda, a comparative insight into the implementation of reform policies in developing countries, and contemporary experiences in tax system reforms. Chapters two and three, which are formative chapters, focus respectively on the background situations that either influenced or affected tax system reform in Rwanda, and the normative requirements for tax systems. Chapter four evaluates the implementation of reform and how it concurs with problem situations and normatives. Chapter five is summative in that it provides an interpretation and recommendations, as well as a summary of the research findings.
AFRIKAANSE OPSOMMING: Die implementering van beleidshervorming in ontwikkelende lande word negatief beïnvloed deur faktore soos probleme met die mobilisering van hulpbronne, die oorheersing van die tipe tegnokratiese beleidsbestuur wat deur donateurs voorgestaan word, en 'n voortgesette sentralistiese staatsbestel. Belastinghervorming in Rwanda omsluit institusionele en beleidshervorming met die oog op verbeterde belastingbetaling, wat tot 'n uiteindelike verbetering in die bydrae van belastinginkomste tot die BNP moet lei. Teenspoed tydens die implementering van die hervormingspoging, onder meer as gevolg van 'n gebrek aan tegniese en finansiële hulpbronne, die bekrompenheid van die tegnokratiese benadering waardeur die implementeringspoging oorheers is, en inderdaad die feit dat die implementeerders nie die nodige politieke middele of die publiek se ondersteuning kon mobiliseer nie, het egter veroorsaak dat hierdie doelwitte moeilik bereikbaar geraak het. Hierdie navorsing stel ondersoek in na institusionele en beleidshervorming ten opsigte van die belastingstelsel, en kyk ook na die implementeringsdinamiek daarvan. Die ondersoek is gegrond op 'n ontleding van sekondêre numeriese en tekstuele inligting/data oor die administrasie van die belastingstelsel in Rwanda. Hoofstuk een dui aan hoe die gedagte ontstaan het om navorsing oor die hervorming van die belastingstelsel in Rwanda te doen, en stel die navorsingsprobleem, die -hipotese en -metodologie bekend. Hierbenewens bied hoofstuk een 'n oorsig oor die hervorming van die belastingstelsel in Rwanda, en vergelykende insigte in die implementering van hervormingsbeleid in ontwikkelende lande asook onlangse ervaring wat die hervorming van belastingstelsels betref. Hoofstuk twee en drie is formatief van aard. Hulle fokus onderskeidelik op die agtergrondomstandighede wat 'n invloed op belastinghervorming in Rwanda gehad het, en op die normatiewe vereistes wat aan belastingsisteme gestel word. Hoofstuk vier evalueer die implementering van hervorming en hoe dit met probleemsituasies en hervormingsnorme verband hou. Hoofstuk vyf is summatief van aard en bevat 'n vertolking en aanbevelings, sowel as 'n samevatting van die navorsingsbevindinge.
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Ferreira, Petrus Hendrik. "An overview of the new tax return form and tax system." Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-02182009-111419/.
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Komara, Ahmad. "The Role of Professional Tax Consultants in the Indonesian Tax System." Thesis, Curtin University, 2017. http://hdl.handle.net/20.500.11937/65964.
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This research investigated the role of tax consultants in the Indonesian tax system in addition to factors affecting their decisions when advising clients. The study revealed that tax consultants played the most substantial role in the preparation of tax returns compared with other roles such as assisting clients in tax audits. It was also discovered that client and consultant related features were less influential than decision context related elements on tax consultants when advising clients.
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Котенко, Наталія Вікторівна, Наталия Викторовна Котенко, Nataliia Viktorivna Kotenko, and D. S. Zadorozhnia. "Ukrainian tax system competitiveness and globalization." Thesis, Sumy State University, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77568.
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What is globalization nowadays? There are different approaches to characterize
this phenomenon among domestic and foreign scientists and researchers. Most of
them include interactions, integrations, internationalization, intertwines,
interconnections, incorporations, expansions features. Not all of them are associated
with a positive impact on every participant. There are a lot of cautions and concerns
about the impact of globalization on vulnerable countries and economic activities,
especially in the area of public finance. The aim of this paper is to consider the
impact of globalization on the competitiveness of the tax system of Ukraine.
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Palil, Mohd Rizal. "Tax knowledge and tax compliance determinants in self assessment system in Malaysia." Thesis, University of Birmingham, 2010. http://etheses.bham.ac.uk//id/eprint/1040/.
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Self assessment system (SAS) has become the key administrative approach for both personal and corporate taxation in developed countries including the USA, UK and Australia. This approach emphasises both the taxpayers’ responsibility to report their income and the need for them to determine their own tax liability. Central to the motivations of self assessment system introduction is an increase in the efficiency of tax collection for the tax authority; however, of more vital importance is the need to enable this without having an unacceptable detrimental effect on the other key characteristics of a well-designed tax system (equity, wider administrative efficiency etc). This requires the development of public awareness of tax laws, and improvements in voluntary compliance. According to prior studies on this topic one of the main facilitating factors in achieving these aims is the development of the level of tax knowledge among taxpayers. The objective of this study is to investigate how facilitating factors interact in the development of a suitable SAS focusing in particular on the role of tax knowledge. To explore the interaction in the real setting the country of Malaysia is used as a case tax system for this study. This country is due to chosen its fairly recent introduction of SAS enabling a specific focus on changes brought about by the move to a SAS with as little time for ‘noise’ creating factors as possible that may result from longer implemented SAS. It also enables a study of this topic in the context of a developing country where many of the prior studies in this area have had in the context of developed countries. This study focuses on the level of individual Malaysian taxpayers’ knowledge and explores how tax knowledge levels influence tax compliance behaviour in a new SAS. Data was collected through a large scale national postal survey resulting in 1,073 responses. Five stages were used to facilitate the analysis. Stage 1, using the t-test and ANOVA, focuses on the characteristics of taxpayers’ knowledge including gender, ethnicity, educational level and income level. Stage 2 attempts to describe the relationship between tax knowledge and tax compliance using multiple regressions. Stage 4 examines taxpayers’ compliance determinants more widely than tax knowledge. Nine variables were tested in Stage 4. Control variables were added in both Stage 3 and Stage 5 in order to assess whether the inclusion of control variables significantly affects tax compliance behaviour. The results suggested that tax knowledge has a significant impact on tax compliance even though the level of tax knowledge varies significantly among respondents. The results also indicate that tax compliance is influenced specifically by probability of being audited, perceptions of government spending, penalties, personal financial constraints, and the influence of referent groups. Results of this study answer such questions as which various taxpayer characteristics of tax knowledge affect compliant behaviour. The results of this study can inform policymakers on the extent to which tax knowledge is important in a self assessment system and in what ways it can affect compliance. It also provides an indicator for tax administrators of the relative importance of tax knowledge in assisting with the design of tax education programmes, simplifying tax systems and developing a iii wider understanding of taxpayers' behaviour. This study contributes to current global literature in this field of the relative importance of tax knowledge in affecting tax compliance, as well as exploring the factors that make people pay taxes in a self assessment system, and discusses methods of increasing voluntary compliance.
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Romano, Carlo. "Advance tax rulings and principles of law : towards a european tax rulings system? /." Amsterdam : IBFD, 2002. http://www.gbv.de/dms/spk/sbb/recht/toc/35816916X.pdf.
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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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Romano, Carlo Alberto. "Advance tax rulings and principles of law : towards a European tax rulings system? /." Amsterdam : IBFD, 2002. http://bibpurl.oclc.org/web/31193.
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O'Donoghue, Cathal Gerard. "Redistribution in the Irish Tax-Benefit System." Thesis, London School of Economics and Political Science (University of London), 2002. http://etheses.lse.ac.uk/2503/.
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The primary objective of the thesis is to study the degree of redistribution in the Irish Tax-Benefit System. The first part of the thesis (chapter 2) describes the main features of the system and examines the potential redistributive effect of the system. It also sets the system in its historical context by charting the development of the system in the post war era. Chapter 3 examines the redistributive effect of the sub-components of the tax-benefit system separately on a cross-section of the population by decomposing standard redistributive and progressivity measures. This chapter examines in detail the effect of the reforms from 1987 to 2000. The use of a short accounting period such as a month will tend to exaggerate the degree of redistribution within a tax-benefit system. It is desirable therefore to examine the degree of redistribution over a measure such as lifetime income, as this more fully reflects the standard of living an individual faces. As lifetime income data is not available, a dynamic microsimulation model has been constructed to generate synthetic life histories of a sample of the Irish population, so that lifetime incomes can be constructed. A number of chapters then describe the characteristics of this model. Chapter 4 considers the main issues involved in designing a dynamic microsimulation model and assesses how the main dynamic models internationally have dealt with the issues discussed. Chapter 5 describes how this model dealt with these design issues. Chapters 6 and 7 respectively describe the behavioural equations used by the model to simulate demographic/education and market behaviour respectively. A number of analytical chapters have been included using the dynamic microsimulation model. Chapter 8 examines the degree of redistribution over life-cycle. Chapter 9 analyses the redistributive effect of taxes and benefits over the lifetime. Chapter 10 examines the degree of intra versus inter personal redistribution in the tax-benefit system. The previous chapters examine the redistributive effect of the tax-benefit system in isolation by considering its effect in a steady state world. However neither the world nor the tax-benefit system are in a steady state. The system has evolved over time. In Chapter 11, we examine the degree of inter-generational redistribution of the Irish Welfare State since the foundation of the state in 1921.
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Šinkūnienė, Kristina. "Tax culture assessment model." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2010. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2009~D_20100202_163021-12066.
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The processes of the global economic crisis and its effects affecting the whole life of the State, including the tax system, require examination of their influence on changes in tax culture. To justify the importance of tax culture research, analysis of links between taxes and culture and the tax system from philosophical, social-cultural and theological aspects are presented in the dissertation. The dissertation presents the systematic analysis of the conception and preconditions for formation of the tax culture, specifies conception of the tax culture, and identifies factors affecting the tax culture. Assumptions concerning assessment of tax culture have been validated by assessing how factors determining the tax culture are reflected in macroeconomic indicators, by means of taxpayer opinion survey for specification of the conception of tax culture and for determination of the key factors determining it. The four stages are included into the systematic Tax Culture Assessment Model, which encompasses specification and systematization of factors affecting the tax culture, identification of the most important factors, selection and justification of the indicators reflecting those factors, development and validation of the mathematical model for assessment of the tax culture, and substantiation of universality of the Tax Culture Assessment Model. This model reflects assessment of the tax culture as a synthesis of attitudes and behavior. The developed model was validated on the... [to full text]Pasaulyje vykstantys ekonominės krizės procesai, jos padariniai, įtakojantys visą valstybės gyvenimą, taip pat ir mokesčių sistemą, verčia kalbėti apie jų įtaką mokesčių kultūros pokyčiams. Siekiant pagrįsti mokesčių kultūros tyrimų svarbą, darbe pateikta mokesčių ir kultūros sąryšių bei mokesčių sistemos analizė (filosofiniu, socialiniu – kultūriniu, teologiniu aspektais). Disertacijoje pateikta sisteminė mokesčių kultūros sampratos ir jos formavimosi prielaidų analizė, patikslinta mokesčių kultūros samprata, pagrįsti mokesčių kultūrą sąlygojantys veiksniai. Mokesčių kultūros vertinimo prielaidos patikrintos, įvertinus mokesčių kultūrą sąlygojančių veiksnių atsispindėjimą makroekonominiuose rodikliuose ir atlikus Lietuvos mokesčių mokėtojų nuomonės tyrimą mokesčių kultūros sampratos tikrinimui ir ją sąlygojančių svarbiausių veiksnių nustatymui. Suformuotas sisteminis mokesčių kultūros vertinimo modelis apima mokesčių kultūrą sąlygojančių veiksnių tikslinimą ir sisteminimą, svarbiausių veiksnių nustatymą ir išskyrimą, rodiklių įvertinančių šiuos veiksnius parinkimą ir pagrindimą, mokesčių kultūros vertinimo matematinio modelio formavimą ir jo tikrinimą bei universalaus mokesčių kultūros vertinimo modelio pagrindimą. Modelis atspindi mokesčių kultūros kaip požiūrio ir elgsenos sintezės vertinimą. Sudarytu ir empiriškai ES šalių pavyzdžiu patikrintu modeliu gali naudotis bet kurios šalies su apmokestinimu susiję dalyviai ar jų grupės ir ypač politikai, mokesčių administratoriai... [toliau žr. visą tekstą]
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Pittaki, Zoi. "Walking a tightrope : business, the tax system and tax conscience in Greece, 1955-1989." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8028/.
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This thesis explores the interaction between business and the system of taxation in Greece, from the mid-1950s to the late-1980s. The key finding is that the system of taxation was one of the components of the Greek economic environment that was posing difficulties to business and was perceived by entrepreneurs as an obstacle to their activities. The issues explored are a series of administrative weaknesses of the system, such as the insufficient organisation and bureaucratic rigidities of the tax services, the complexity and constant alterations of the tax laws, but also the problematic relations with the tax officers, who were often accused to be lacking in training, arbitrary in their decisions and sometimes also corrupt. This study contributes to the current debates about the Greek economy and the causes of the crisis affecting the country. In this respect, it also throws light on the big issue of tax evasion burdening the country’s fiscal system. However, the research also belongs to the wider literature examining entrepreneurship from a business history perspective, to that focusing on the relation between entrepreneurship and institutions, to the debates regarding the ways entrepreneurship is affected by the socio-political and economic environment but also to institutional analyses about taxation. The thesis comprises of an introductory chapter, five main chapters and a conclusion. The introductory chapter presents the topic and its importance and analyses the theoretical basis on which the study is sustained. It also refers to the primary sources and the secondary material used in the thesis. The first one of the main chapters offers key information about the system of taxation, the political system and the system of public administration in Greece. The next four chapters examine disadvantages of the tax system such as the complexity of legislation and the insufficient organisation of the tax services, presenting also entrepreneurs’ perceptions about the effects of such disadvantages. The analysis also presents the voices of other parts of society, such as politicians, tax professionals and ordinary citizens, with regards to such disadvantages and the broader dysfunctionality of the tax system. The conclusion chapter suggests a series of possible reforms that could be implemented in order to improve the functioning of the tax system today. It also analyses the ways in which this thesis contributes to Greek historiography, to institutional analyses about taxation, but also to the literature concerning the interaction between institutions and entrepreneurship and more precisely, the interaction between entrepreneurship and taxation.
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Kučerová, Zuzana. "Daňový systém Švédska a jeho vývoj." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16996.
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The diploma thesis deals with the tax system of Sweden. The object of this thesis is to describe a tax system which differs from the other countries of the European Union. The bulk of this thesis is the analysis of the development of Swedish tax system in dependence on economic and political situation of the country, the introduction of actual tax conditions and current changes relating to the taxation originating in the economic development of the country, progressive European integration and also in the worldwide financial crisis. Furthermore, this work compares basic tax indicators within Sweden and other states of the European Union. On the basis of such a diploma thesis, the reader should acquire a complex insight into the character and specifics of the Swedish tax system.
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Downs, Brian. "The U.S. Corporate Tax System: Shortcomings and Alternatives." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/788.
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The purpose of this paper is to propose an alternative to the current U.S. corporate tax system. This paper analyzes the qualities of a “good” tax, theories of international neutrality, the two major international tax systems, and how the U.S. hybrid system falls short of these criteria. The current U.S. tax system is inefficient and overly complex. This paper will show that the U.S. tax system has major shortcomings, and will explore the popular proposals for reform. After demonstrating the strengths and weaknesses of the proposals, this paper concludes that a territorial income tax system with certain protections for income shifting is ideal for U.S. corporations.
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Mahuma, Keaobaka Percival. "A group income tax system for South Africa." Master's thesis, University of Cape Town, 1997. http://hdl.handle.net/11427/17345.
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Bibliography: pages [115]-120.This thesis establishes a group income tax system for South Africa so that equity may be achieved between the burden of company income tax borne by shareholders who invest in companies that are structured through subsidiaries and shareholders that invest in companies that are structured through divisions. For example, intercompany profits and losses of a revenue nature are subject to income tax whereas interdivisional profits or losses of a revenue nature are not subject to income tax. Also, tax losses incurred by a company are not deductible from taxable income of other companies within the same group whereas in the case of a company that is structured through divisions losses incurred by a division are deductible from income of other divisions of the same company. The study is classified as 'microcomparison' whereby legal problems that exist in one country are studied on a comparative legal basis. Accordingly, the objective of the thesis is achieved by undertaking a comparative study of group income tax law in the United Kingdom and United States of America for equitable group income tax treatment of problems that exist within the current South African company income tax system. First, the definition of 'a group' is established, after which a group income tax treatment of group transactions and tax losses is established to eliminate the inequities that are inherent in the South African income tax system. Throughout the study it is demonstrated that these inequities exist in spite of the current income tax avoidance provisions (for example s103 and the connected persons rules). The conclusions made in the study indicate that the inequity that exists in the South African company income tax system should be eliminated.
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Koutníková, Pavlína. "Účetnictví a daně." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85224.
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This final thesis deals with accounting and taxes in terms of consideration and assessment of mutual linkage between these two systems. On the basis of historical development analysis it has been carried out an assessment of the impact of taxation on the fair accounting view. The thesis also includes section concerning transformation of operating profit on tax base for corporate income tax through cleaning of tax revenues and excluding of non-deductible expenses. An integral part of the thesis covers topic of institute of deferred tax, reasons for its creation, calculation and billing. An practical example illustrating given procedures is a part of the closing section.
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Rasmussen, Emma Helen. "Increasing progressivity in South Africa's personal income tax system." Master's thesis, University of Cape Town, 2017. http://hdl.handle.net/11427/25503.
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This dissertation uses NIDS Wave 4 to simulate past, present and future personal income tax progressivity in South Africa. It is divided into two main sections. The first section investigates changes in progressivity between tax years 1996 and 2017. Using the Kakwani index I find increased progressivity over this time period. However, pre-and post-Gini coefficients show decreased progressivity. The second section uses a static, arithmetic microsimulation model to simulate two policies aimed at increasing progressivity: a negative income tax and increased tax rates for high income earners. The negative income tax is shown to significantly reduce inequality, while increased tax rates for high income earners have a limited impact. They also have limited potential for increasing tax revenue, making it unfeasible to finance the negative income tax through such tax increases. A South African negative income tax will either have to be smaller than the levels simulated or financed through other means.
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Kohlhase, Saskia, and Jochen Pierk. "Why are U.S.-Owned Foreign Subsidiaries Not Tax Aggressive?" WU Vienna University of Economics and Business, Universität Wien, 2016. http://epub.wu.ac.at/5164/1/SSRN%2Did2815112.pdf.
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This paper empirically tests a theory laid out in Scholes et al. (2015, p. 315) that the U.S.
worldwide tax system reduces the incentive of U.S. parent companies to be tax aggressive in
their foreign subsidiaries. Investors subject to a worldwide tax system pay taxes on their
worldwide income, regardless of the origin thereof. Therefore, a U.S. investor pays the difference
between the effective tax payment abroad and the higher U.S. statutory tax when profits are
repatriated. In contrast, investors subject to territorial tax systems gain the full tax savings from
being tax aggressive abroad. Our results show that U.S.-owned foreign subsidiaries have a by 1.2
percentage point higher average GAAP effective tax rate (ETR) compared to subsidiaries owned
by foreign investors from countries with a territorial system. We contribute to the literature by
showing a mechanism, other than cross-country profit shifting, why U.S. multinational
companies have higher GAAP ETRs than multinationals subject to territorial tax systems. (authors' abstract)Series: WU International Taxation Research Paper Series
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Mosupye, S. (Sedumedi). "Expatriate tax in Africa : the taxation of inbound Expatriate working in Botswana, Namibia, Nigeria and South Africa." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41218.
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The growth in multinational corporations looking to expand and invest in foreign countries, particularly in the emerging markets such as Africa, has grown tremendously. “Africa is already the world’s second fastest growing economy after expanding 5% a year in the past two years, well above the global average.” (World Economic Forum, 2013). This has resulted in the movement of human capital between different tax jurisdictions and an increase in expatriates all across the world.
The focus of the study is to expand on the current knowledge on the taxation of inbound expatriates working within South Africa, Botswana, Namibia and Nigeria, as the world has turned its focus on Africa in terms of investment and expansion, as supported by Shelley (2004:3), and to provide both employers and employees with knowledge of the different tax regimes (source-based taxation and residence-based taxation) found in some of the emerging and fastest growing markets in Africa: namely Botswana, Namibia, Nigeria and South Africa.
It was found that the African tax landscape provides for a vast range of tax systems, of which, most are either residence–based or source-based. The tax systems of South Africa and Nigeria are similar in that they are residence-based. In each of these two countries, tax residents are taxed on their worldwide income, while non-residents are only taxed on income from specific sources. Therefore, residency is an essential concept in each of these tax systems. The above-mentioned countries, however, apply different methods and factors in determining the concept of residency.
As a result of the difference in determining tax residency and differences in their domestic income tax legislations, the taxability of income earned abroad differs in these countries.
The tax systems of Botswana and Namibia are similar in that they are source-based. In each of these countries, income is taxable when it is from a source or deemed source within these countries. Although in exceptional circumstances, some income which is not from a source within these countries may be taxable, relief is applied in terms of the domestic legislation, in order to lessen the burden of tax. Source is therefore a vital concept in each of these tax systems. The definition and application of the term source is different in both countries. However, similarities are found in that the source is primarily where the services were physically rendered.
Both employers and employees should consider the basis of taxation (source basis and residence basis) that is applied by the prospective host country when making a decision regarding an assignment to a foreign country as this forms a major factor in how their income (both local and foreign) will be treated.Dissertation (MCom)--University of Pretoria, 2013.
Taxation
unrestricted
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Neubauerová, Jana. "Daňový systém Kambodže." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192652.
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The thesis deals with tax issue in Kingdom of Cambodia. The main goal is to analyse government tax income. The first chapter reveals historical development of tax system in consideration of the political and economical periods. The second chapter relates to the individual parts of the current tax system. The last chapter describes process of tax collection, primarily analyzing tax income and it's development in time. The analytic part of thesis also includes the breakdown of state expenditures.
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Harvey, Jacqueline Helen. "Tax performance in a small developing country : a comparative analysis of the Fiji tax system, 1974-1986." Thesis, University of Bradford, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.323540.
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chao, Liao kuang, and 廖光超. "The Tax Penalty Knowledge System for Business Tax." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/46074403582028267365.
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碩士亞洲大學
資訊工程學系碩士班
95
The business tax, which was originally collected by the City or County Revenue Office, has been levied individually by National Tax Administration in every district. The business tax collection authorities are required to make the initial investigation into the cases which are against the provisions of the act, figure out the amount of tax evasion, and then forward the cases to the legal department for trial and punishment. All these procedures not only impose a burden on the tax collection authorities but also force them to be more familiar with the provisions of the act. The business tax collection authorities of the taxation office are mostly rookies. However, these new appointees are set the tax collection tasks relevant to the taxpayers’ property without fully pre- vocational training. Their unfamiliarity with the act and lack of practical experience often lead to the errors in the initial investigation of the cases which are against the provisions. Their administrative efficiency is hence lowered. The research aims at providing the business tax collection authorities of the taxation office with a system relevant to the knowledge of the penalty for violating the provisions. Classified systematically according to the violation category, it guides the beginners to key in the conditions such as the amount of the tax evasion, figures out the fine, and then offers the relevant provisions of the act, for the purpose of saving the delivery time of the cases which are against the provisions and enhancing the accuracy of their initial investigation. Thus taxpayers will have a better opinion of the tax collection authorities of the taxation office and the administrative remedy cases will be reduced.
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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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碩士銘傳大學
公共事務學系碩士在職專班
104
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 based on neo-institutionalism to analyze the key factors affecting the reform of the tax system. Taiwan implemented the integrated income tax System result in the tax burden rate continued to fall, despite the surplus or deficit as percentage of GDP and the outstanding public debt has continued to increase. Therefore, The Ministry of Finance enforces “The Sound Finance Program” which reforms the integrated income tax System form the imputation system full tax credit to half tax credit. Demonstrate comprehensive that reforms the integrated income tax System has a significant impact on national finance.
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YU-LING, TSAI, and 蔡玉玲. "Information Content of Tax Credit Rate under Imputation Tax Credit System." Thesis, 2000. http://ndltd.ncl.edu.tw/handle/65956425761389908693.
Full textAbstract:
碩士國立成功大學
會計學系
88
Under the imputation tax credit system, tax credit rate has become one of the important factors that investors may take into consideration in their investment decision. The main idea is to investigate market reactions of 149 corporations’ information of tax credit rate before and after ex-dividend days in 1999. We found that in no matter ex-cash-dividend event or ex-stock-dividend event, the explanatory variance ICA has no strong reaction to the cumulated abnormal returns. It shows statistically that the unexpected information of tax credit rate to investors has no reaction to stock prices. The explanatory variance D2 in ex-cash-dividend event and the explanatory variance D3 in ex-stock-dividend event both have strong reaction to cumulated abnormal returns. It shows that 「first ex-cash-dividend and then ex-stock-dividend」is really one of the factors that will affect tax credit rate and investment decisions. the explanatory variance D1、D4 both have no strong reaction to cumulated abnormal returns.
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Ferreira, Petrus Hendrik (Petri). "An overview of the new tax return form and tax system." Diss., 2008. http://hdl.handle.net/2263/30200.
Full textAbstract:
During May 2007 it was announced that individual taxpayers would receive simplified tax return forms, will not need to do any more calculations and will no longer need to attach supporting documentation for the 2007 year of assessment. It was also announced that the tax system would be changed, making the turn around times for the assessment of tax returns faster. The primary objective of this research was to determine what effect the new tax return form, as well as the new tax system, would have on the tax practitioner submitting their client’s return. It was considered impractical to compare this study to other studies done. It was therefore decided that a questionnaire would be sent out. After considering all the research performed, it could be concluded that the new tax return form, as well as the new tax filing system, was welcomed by the taxpayer and the tax practitioner, and was a definite improvement, although some implementation problems were encountered. CopyrightDissertation (MCom)--University of Pretoria, 2009.
Taxation
unrestricted
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Gluckman, Adam. "The perceived fairness of turnover tax in the South African tax system." Thesis, 2013. http://hdl.handle.net/10539/12518.
Full textAbstract:
South Africa implemented a simplified Turnover Tax system with effect from the
commencement of years of assessment 1 March 2009 in order to help improve the culture of
tax compliance. To date the number of applicants has not been significant and a potential
reason for this is that it is not fair. Fairness and equality within a tax system is important in
order to discourage evasion. The purpose of this research is to explore the perceived fairness
of the current Turnover Tax system. Using the principles of a fair tax system as advanced by
Adam Smith (1776) a correspondence survey was issued to identify whether the Turnover
Tax principles enhance or undermine fairness. The criticisms and provisions of the Sixth
Schedule to the Income Tax Act No. 58 of 1962 were investigated to determine whether
Adam Smith’s (1776) maxims are promoted or undermined and in turn whether they are
perceived as being fair or not. Based on the responses and analysis of the survey, it was
deduced that the Turnover Tax system is not being perceived as completely fair. As a result
changes need to be implemented to in order to improve the overall compliance and
effectiveness of the tax.
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蔡松均. "Integration and Difference of Tax System---Stock Tax analysis from Empirical Views." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/6d93s9.
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Lin, Chueh-Ching, and 林珏菁. "ESTATE TAX SYSTEM AND THE RELATIONSHIP OF COPARCENERS TO PAY ESTATE TAX." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/94493371771748453162.
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Lee, Chun-Nan, and 李俊男. "The Effect of Imputed Tax on Dividend Policy in Imputation Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/19323212865430805697.
Full textAbstract:
碩士國立雲林科技大學
會計系研究所
95
This research investigates the effect of imputation tax system on dividend policy. Because imputed tax credit can be seemed as a proxy of the effect on companies financial decision in imputation tax system, we argue the dividend policy should be affected. The empirical results have two suggestions. First, the cash dividend ratio become larger after carrying out imputation tax system. Second, the more of imputed tax credit, the more of cash dividend ratio in imputation tax system.
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Lin, Ching-Hung, and 林京鴻. "The Effect of Imputed Tax on Capital Structure in Imputation Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/48209155794411771632.
Full textAbstract:
碩士國立雲林科技大學
會計系研究所
95
This research investigates the effect of imputation tax system on capital structure decision. Because imputed tax credit can be seemed as a proxy of the effect on companies financial decision in imputation tax system, we argue the financial leverage should be affected. The empirical results have two suggestions. First, the financial leverage become smaller after carrying out imputation tax system. Second, the more of imputed tax credit, the less of debit ratio in imputation tax system.
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LO-HO-YAO and 羅河堯. "The study on Halved Imputation Tax Credit of Integrated Income Tax System." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/11135023708569750216.
Full textAbstract:
碩士中華大學
行政管理學系
104
Since 1998,after implementing integrated income tax systems, although it eliminates the issue of double imposed dividend income, however, it also initiates some controversy; such as a huge disparity between rich and poor, the income distribution becomes worser, it is contrary tax fairness. In addition, it also caused a shortage of tax revenue, and due to the fiscal deficit and the issue of amount of outstanding debt keeps rising, it needs adequate financial resources to promoted major policies , therefore, the whole finical plan has been brought up on February 24,2014, implement on January 1.2015,hope it can improve the domestic financial and wealth distribution. However, under integrated income tax system, it still uses tax deduction, it only can deduct half, but it seems cannot eliminate all negative effects that mentioned in the preceding paragraph. Moreover it may result in family business choose not to allocate surplus due to the major shareholders are increased dividend tax, they prefer to pay 10% of the undistributed earning plus tax. The different between those is huge, it must enhance the motivation of changing shareholder structure. Moreover, the new policy make individual shareholders increase their tax but not for foreign shareholders, then the difference between them may also prompt the major shareholders turn into false foreign investment by foreign identity.Ministry of Finance had expected revenue to increase 50 billion every a year,in such cases, to achieve these goals will be greatly reduced. This research will use depth interview by literature discussion in or order to organize the result of previous studies and understand the experts, scholars’ view whose background are with financial and tax for the integrated income tax system can halve tax policy, analyze this policy target for revenue, economic development, tax fairness, and for the administrative costs, hope it can provide effective suggestion for modifying and implementing current policies.
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wei, kuo chin, and 郭晉瑋. "The Study of Business Tax Levy System– Focusing on Small-Scale BusinessThe Study of Business Tax Levy System– Focusing on Small-Scale BusinessThe Study of Business Tax Levy System– Focusing on Small-Scale BusinessThe Study of Business Tax Levy Syste." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/cvm27j.
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CHEN, SHU-CHUAN, and 陳淑娟. "Evaluation of Taiwan's Sales Tax System and Analysis of Related Issues--Merchandise Tax and Tobacco/Alcohol Tax--." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/82465254978672774855.
Full textAbstract:
碩士中原大學
會計研究所
91
Since the implementation of the new business tax system in 1986, the taxable items prescribed in the merchandise tax law have not been reviewed for years. Taxation of some of the taxable items has deviated from the purpose underlying the enactment. Changes in circumstances have made it necessary to review and make adjustment to the provisions of the law. On the other hand, under the impact of the massive 921 Earthquake, the US-Iraq War and the vicious epidemic called Severe Acute Respiratory Syndrome (SARS), domestic economy has stayed bearish and the government’s revenue from taxation dwindled. More and more business entities are trying to evade their tax obligations, and the trend has worsened the government’s financial shape. The government abolished the monopolized sales system for tobacco and liquor and returned both to the taxation system. Through special enactment, both tobacco and liquor were removed from the list of items subject to merchandise tax to form a new category entitled tobacco/liquor tax. Since the implementation of the new taxation system for tobacco and liquor more than a year ago, however, moonshiners have filled the market with unauthorized liquors. Deadly fake rice wine has threatened the lives of many and caused the treasury to sustain severe loss in taxation revenue. This paper reviews and analyzes systemic shortcomings of the merchandise tax and the tobacco/alcohol tax systems mentioned above, as well as issues pertinent to the taxation. Findings are concluded as follows: 1.With social and environmental changes, special consumption taxes have been redefined as social-policy-oriented measures aiming at “environmental protection”, “energy conservation” and “prohibitive taxation”. In the future, special consumption taxes may be targeted at consumer and production activities that pollute the environment, consume energy and are detrimental to public health, in order to prevent ineffective energy usage and negative external impact. 2.Tax evasion has become a common practice because there are loopholes in taxation laws, and investigating agents have not worked hard enough on tax evasion cases. To intensify investigation, we have to first comprehensively enhance the function of the internal organization and management of taxation agencies. 3.We cannot blame the death caused by fake rice wine solely on the overly high taxation. As a matter of fact, the deficient tobacco/alcohol safety system, ineffective supervision and the fact that governing agencies have not been clearly defined are all responsible. As a result, the government needs to amend the law and intensify its battle against unauthorized wines to completely wipe out the threat of deadly faked rice wine.
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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.
Full textAbstract:
碩士國立臺北商業技術學院
會計財稅研究所
100
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 significantly affected by the tax system reform. After implementing the transfer pricing auditing guidelines in 2005, effectively reducing the associated enterprises use transfer pricing policy shift income to low tax area, and making the effective rate higher than before. After the implementation of minimum tax system in 2006, which increases the tax base of high-income taxpayers and make their tax higher than before, consequently, increase the corporate effective tax rate. After the decrease of corporate income tax rate in 2010, The corporate deflate the effective tax rate. When our government implemented the tax reform mentioned above, the change of effective tax rate changes, will be consistent with the spirit of the new system which have a noticeable influence on effective tax rate. Furthermore, this study find that book-tax difference has a significant negative impact on enterprises effective tax rate. The results also show that when the company with larger book-tax difference, more earnings management by the firms, more company's effective tax rate decent. In this study, we divided the corporate governance into two aspects: board structure and ownership structure, to view the effect on corporate effective tax rate. The results show that both board structure and ownership structure have negative effects on corporate effective tax rate. Under the board structure system, when the majority of the board are independent directors, the empirical results show that the interplay between the book-tax difference and corporate governance has a positive effect on corporate effective tax rate. On the other hand, when the CEO isn’t the Chairman, the effect on lower the book-tax differences and higher the corporate effective tax rate do not exit. Regarding the ownership structure system, when the directors have higher ratio of the firm’s stock, which can reduce the book-tax difference, resulting the company's effective tax rate be significantly higher. However, the interaction between the manager hold a higher rate of firm’s stock and tax difference, which doesn’t higher the effective tax rate in this study.
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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.
Full textAbstract:
碩士國立臺北大學
不動產與城鄉環境學系
101
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 estate market and the skyrocketing housing price. This study compiled and compared the property tax systems of different countries. The data shows that the real estate holding tax imposed by these countries is consolidated and paid with land and housing tax. The tax rate may be adjusted by the local governments in accordance with actual circumstances with great flexibility. The actual transaction price of sale of real estate or capital gains is the basis for calculation and varying tax rates are imposed depending on the length of holding the real estate and the number of real estate held. These measures can punish speculative behaviors, such as frequent transactions and holding on land and housing with no intention to develop. Next, according to the simulated analysis, the land market can better increase supply and reduce speculative demand through high holding tax and low transfer tax, which is more effective in achieving the reduction of land price. When real estate is held for one year, if the holding tax rate is raised by one fold, the land price will reduce by 0.1829%. When the transfer tax rate is increased by one fold, the land price will drop by 0.1662%. In terms of curbing the housing market price, it is more effective to increase the transfer tax for the short term. The raising of the holding tax is more effective for the long term. When real estate is held for one year, the increase of the holding tax rate by one fold will lead to the drop in the housing price by 0.2296%. When the transfer tax rate is raised by one fold, the housing price will drop by 1.1386%. In addition, the overwhelming problem of the property tax system is the serious misalignment of the tax base and the market price. As long as the tax base is adjusted to the market price, the effects of the increase in the tax rate on the real estate price will be significantly improved. To use the holding of housing for one year as an example, when the tax base is adjusted to the market price, the increase of the holding tax rate by one fold will lead to the drop of the land price from 0.2296% to 1.2108%. If the transfer tax rate increases by one fold, the drop of the land price will increase from 1.7688% to 5.7301%. In addition, according to the questionnaire survey, approximately 60% interviewees are in the opinion that to strengthen the property tax system is the first step to curb speculations in the real estate market and prevent the price of real estate from skyrocketing, and the percentage of interviewees in favor of the transfer tax reform is significantly higher than that of interviewees in favor of the holding tax reform. 82.2% interviewees believe that the actual transaction price should be used as basis for calculating real estate value increment and different tax mix should be adopted to curb different types of speculations. Moreover, there are mixed views on the effects of differences between places of residence, whether or not owning real estate and whether housing is self-owned on the property tax system and the direction of future reform. Therefore, it is recommended that different tax system designs should be applied to vacant land and the integration of land and housing respectively in the future. High holding tax and low transfer tax should apply to the land market while the tax mix of low holding tax and high transfer tax should apply to the housing market. Not only should the tax on capital gains from the sale of real estate be calculated based on the actual transaction price, but the local governments should also be given proper flexibility to impose higher tax burden on owners of more than one piece of land or house which is not for primary residential use so as to stop speculative behaviors in the real estate market which in turn curbs the rising housing price.
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林容羽. "The comparision of the VAT system between Taiwan and china--tax base,tax rate and allocated tax revenue." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/01319100979068215467.
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Chiang, Yu-Mei, and 江玉美. "The Study of Tax Avoidance in Income Tax System ― Focus on Controversy of Profit-seeking Enterprise Income Tax." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/b2tzkb.
Full textAbstract:
碩士國立東華大學
財經法律研究所
106
Income tax is the primary source of tax revenues in Taiwan. However, both efficiency and fairness are the major issues in nation’s income tax system which resulting in the increasing deterioration of tax base erosion. The rich “legally” use the loopholes of tax rules for tax avoidance planning. For example, the cases of Mega Bank’s money laundering, SinoPac Financial Holdings Company scandals, and Cher Wang using charity to make tax avoidance. The Integrated Income Tax System has resulted in the fake foreign capital all over the market since 2012. Consequently, wealth gap is increasingly serious, and the source of tax revenue for central government most comes from the middle class and wage earner. Therefore, the reformation of the income tax system has been deeply concerned by the society nowadays. The above-mentioned considerations create the motivation of this thesis. The purpose of this study is to provide some suggestions about the reformation of the income tax system for government. It also hopes to build the taxing environment, which has fairness and justice, financial balance and equal distribution of wealth, and fiscal sustainability. The study compiles the issues about income tax investigated in Taiwan and other countries, and refers to textbooks and the data in the websites of Ministry of Finance and Judicial Yuan. On the basis of the comparative and inductive approaches, the investigation of pros and cons of the domestic judgments, which relating to the controversy of the tax avoidance in income tax system, has been conducted. Furthermore, the suggestions of domestic scholars and the measures applied to other counties were presented to concretize the abstract laws. The Principle of Substantive Taxation should investigate the substantive economic significance when the substance and form in tax laws are different. Generally speaking, it including the actions of tax evasion and tax avoidance has to be adjusted according to the ability-to-pay principle. The principle of substantive taxation and the taxpayer rights protection complement each other, and also are related to the taxation personnel protection very closely. After all, it pursues the aim of the fairness and justice in tax, economic substance, and taxpayer rights protection. The tax authorities apply it in tax audit and bear the burden of proof. The taxation personnel can not incur the doubt about the intention of profiting others because of protecting the rights of taxpayers, or cannot have the dispute over profiting national treasury due to law enforcement. Both rights of the taxpayer and the taxation personnel will be protected and the aim of tax levy and payment will be achieved. There are four anti-tax avoidance mechanisms in Taiwan: 1 and 2. The anti-tax avoidance rules were amended in July 2016 for controlled foreign company (CFC) and place of effective management (PEM). 3. The principle of anti-thin-capitalization was revised in 2011. 4. The law of “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm's-Length Transfer Pricing” was drawn up in 2004. In order to prevent cross-border tax avoidance and evasion, the Ministry of Finance announced the “Regulations Governing the Implementation of the Common Standard on Reporting and Due Diligence for Financial Institutions” on November 16, 2017. The “Common Reporting Standard” (CRS) will be conducted in 2019. Furthermore, the financial information exchange and transparency of financial flows will be built, and the credit rating of national financial activities will be enhanced in 2020. After these laws take effect, the CFCs and PEMs in Taiwan will be regarded as companies within country for taxation. The Income Basic Tax Act was revised in 2017 to prevent the way of instituting the CFC in the name of an individual, which will avoids the application to the Income Tax Act for CFC. The Ministry of Finance also announced the key work plan of maintaining the fair of tax in 2016 and revised Article 66-9 of the Income Tax Act in 2017 for enhancing the audit of tax evasion. The suggestions that the study makes are as follows: Judicial Yuan should formulate the specific evidence law applied to criminal, civil and administrative litigation, and establish a dedicated tax court, which emulates the ways coming from Japan, Germany and USA. The judge has the authority to ascertain the taxpayers’ obligation and directly gives the sentence with the help of the judicial associate officer with financial background. The summation theory should be adopted and the constitutional review (complaint) system should be instituted. The restoration of special deduction for savings and investment, tax base broadening and development of revenue source will be made to create wealth for society. Keyword：Profit-seeking Enterprise Income Tax、The Principle of Substantive Taxation、Tax Avoidance、Hidden Profit Distribution、Thin Capitalization Rules
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(12271493), Shirley Diane Gregor. "An expert system for tax law and its educational application." Thesis, 2022. https://figshare.com/articles/thesis/An_expert_system_for_tax_law_and_its_educational_application/19395161.
Full textAbstract:
The objectives of this study were to develop an expert system for an area of taxation law and to investigate issues associated with expert system development methods, explanation facilities, human -computer interface design and the use of expert systems as learning tools. An expert system giving advice on capital gains tax was developed and shown to be acceptable for use outside the development environment. Reported empirical research concerning operational expert systems is sparse and the research in this study was of an exploratory nature. System development was an incremental process, with successive
versions of the system tested with users and then modified according to test results. The explanation facility goes beyond the usual How and Why explanations offered in expert systems and is based on an analysis of the categories of questions which occur in everyday language. Intermediate steps in calculations can he viewed in a worksheet style screen or report as an explanatory device. In the development of the expert system findings and guidelines from research into human - computer interface design for more conventional systems were followed. The approach adopted led to a user -centred system rather than variable user -modelling, the avoidance of anthromorphism, and the use of menus and a form fill-in interface for input rather than natural language. Trials showed that the system gave valid advice, useful in a professional situation, and that both the explanation facility and the human - computer interface were acceptable to users. Coding for the human interface comprised almost 50% of the whole system. Previous researchers have suggested that an expert system which does not include tutoring expertise is not a good teaching device, though there is little experimental work on the topic. Results from this study indicated that the expert tax system has value as a learning tool when supported by auxiliary printed example problems and used by adults with some prior knowledge of the subject matter
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Yung-yang, Cheng, and 張永煬. "Research On the Influence of Tax Attorney System On Tax Administration in R.O.C." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/39489233383159422734.
Full textAbstract:
碩士中華大學
工業工程與管理研究所
87
As a result of the development of economy and the progression of operating in Taiwan (in our country) these years, the rapid increment of the profit seeking enterprises organizations and activities (business) of taxation as well as related tax decrees and interpretative rulings increase with year. Nevertheless it is found that the rated of mistake is quite considerable in varied return cases and applying forms made by taxpayers, which forces the authorities spending a profusion of people and time to engage in audit. This is because taxpayers are not well up in taxation statutes. If the auditing and supplying jobs can be done by professional agents, meanwhile regulating and managing them legally and systematically, the rate of mistake shall fall to the lowest point, and the right of taxpayers would be protected. It is thus evident that the agent system is assuredly a product of social advance and even more the expectation of the public. This research is to discuss the system of agent taxation nowadays in the round. To begin with introducing system of agent taxation if Japan, United States, and Korea for comparison and reference. Secondly, to make an analysis and a comparison on our system of agent taxation, System of booking for client and system of taxation at the present day, realizing advantages and disadvantages of each system. And the consequence tells us the urgency of legislation and the need of system establishment of system of agent taxation. Furthermore I’d designed a questionnaire to reckon up and to analyze, discussing defects and functions on the system. The analyzing conclusion gives high recognition on establishing system of agent taxation, and that agents obtain professional status through examinations is also in the affirmative. Therefore we look forward to seeing the authorities to legislate as soon as possible; confirming the legislative source and completing the system establishment to bring the system of agent taxation into play. In this way, the taxation job would be raised their service qualities and livying efficacy; at the same time, to enhance the willing of taxpayers and to set up a bridge (connection) between the authorities and taxpayers through mutual communication, hence, it could achieve the target of increasing tax revenue of the government as well as relieve the levying-cost burden.
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Chang, Dien-Sheng, and 張鼎聲. "Tax Avoidance Transactions during Ex-dividend Days under the Imputation Tax Credit System." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/91774442342630280015.
Full textAbstract:
碩士國立臺灣大學
會計學研究所
90
On January 1st 1998, Taiwan has adopted the imputation tax credit system to integrate individual income tax and the business income tax. Under the new tax system, investors with high personal income tax rate may sell out their stocks before the ex-dividend day and buy them back after the ex-dividend day to avoid their tax burden. On the other hand, investors with low income tax rate may buy stocks before the ex-dividend day and sell them out afterward to earn excess stock returns. Those trading strategies will cause the government to lose substantial tax revenue from the high tax rate investors, and refund the business income tax to the low tax rate investors. Having empirically examined the Taiwan stock market data from 1998 to 2000, this thesis finds that there is positive abnormal trading volume during the ex-dividend day and the regression result also supports the hypothesis of bargain hunting. However, the abnormal trading volume is not significantly correlated with the firm size, company profit or the tax credit ratio. On the other hand, while the financial institutions indicate significant positive abnormal trading volume than other industries, this phenomenon was not observed in the electronics industry in this study.
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CHANG, CHIH-YUN, and 張芷芸. "A Study of Settlement Contract in Tax Law and Tax-related Compromise System." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/z39k5t.
Full textAbstract:
碩士輔仁大學
法律學系
105
In accordance with the principle of taxation by law, principle of ability-to-pay and principle of tax-equality, tax collection authority only has limited authorities on the collection of taxes. However, tax debts should not only be construed under the perspective of state and tax collection authority, but should also be explicated based on the human dignity and taxpayers’ fundamental human rights. We could infer the taxpayers’ subject status in tax proceedings. For this reason, what this thesis wants to discuss is when facing tax disputes, taxpayers could base on their subject status and judge rationally by themselves to stand up for the benefits. Further, to choose the best dispute resolutions and take responsibilities of the follow-up detriments. On the other hand, the ministry of finance, R.O.C. have promulgated a command in 1989. This Command is mainly about the compromise of tax-related case which aims to resolve the conflict between taxpayers and tax collection authority. But after decades, the legal effects of the compromise of tax-related case is still an unsolved problem in either practice or theory in Taiwan. Ergo, the legal effects and whether its nature belongs to a compromise under Article 136 of the Administrative Procedure Law or not will also be discussed in this thesis; moreover, to probe into the necessity and direction of legalization and construct the route of alternative dispute resolution for taxpayers.
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Phuc, Tran Thi Hong, and Tran Thi Hong Phuc. "An empirical investigation of intention toward using VAT e-tax refund system in Dong Nai Tax Department: The TAM perspective." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/42j8zt.
Full textAbstract:
碩士義守大學
企業管理學系
106
Electronic tax system is a computerized tax administration system that is especially designed to handle general tax administration from registration, assessment, filing returns and processing of claims and refunds. This study was conducted with the aim to develop a model of factors influencing the intention to use the electronic Value Added return tax refund system of enterprises in Dong Nai tax department and the impact of these factors on the intention to use the system. It provides solutions to encourage enterprises to use when the system is officially deployed. Research scope: in Dong Nai tax department. Study subjects: Enterprises operating in Dong Nai tax department. The aim of this research is to predict the intention of the taxpayer''s interest in using the electronic value added tax refund system through the implementation of Technology Acceptance Model (TAM). This research takes the taxpayer in Dong Nai tax department as the sample with total of 196 respondents. Data were analyzed using Structural Equation Modeling (SEM) modeling which consists of two stages: the measurement model (measurement model) and the structural model. The research finds that, the perceive ease of use have a significant positive effect on perceived usefulness, attitude, and intention to use electronic value added tax refund system. In addition, the path from perceived usefulness to attitude and to intention are also supported. Finally, the path from attitude to intention is also supported.
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CHEN, YING-ZHOU, and 陳盈州. "INCOME REDISTRIBUTION EFFECT IN TAIWAN’S TAX SYSTEM." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/72751849814721492466.
Full textAbstract:
碩士國立臺北大學
經濟學系
92
Our aims in this paper were：(1) to introduce the methodology which used in the study of tax incidence issue. (2) to report more up-to-date results. This article employed a micro database and set up a model to estimate income redistribution effect in Taiwan’s tax system. By using two tax incidence assumptions of Tsui et al. (1988) and five ordinal income methods to estimate Taiwan’s tax burden. The five ordinal income methods are, household deciles, delete the first and the tenth household deciles, wealth deciles, family equivalence scale of Aronson and Lambert(1994), and expert statistical of Bushmann et al.(1988). This empirical evidence of Taiwan’s tax burden trends reveals that Taiwan’s tax burden was smaller by time. This article also examined the impact of Taiwan’s tax progression. We found no major difference among the results of those five ordinal income methods. This article showed that the different ordinal methods had little effection on Taiwan’s tax system.
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Ho, Ching-Chiang, and 何靜江. "A Study of Transfer Pricing Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/82333192778131419570.
Full textAbstract:
碩士國立臺灣大學
高階公共管理組
95
The era of globalization has forced enterprises to become boundaryless with global network in order to make best use of global resources. From early foreign investments to recent more investments with mainland China, internationalization has become a mature business model. When multinational companies assess their cost based on raw materials, products, services, etc, taxation is also an important consideration. These companies would consider tax regulation in different countries to then decide where they would keep their profit to minimize overall taxation. Therefore, transfer pricing regulation has become an important factor in multinational tax planning, which has also maintained each country’s best interest in taxation. Taiwan’s transfer pricing compliance standard only came out since 2004. This study focus on Taiwan’s transfer pricing regulations with reference to OECD’s articles, comparison with other countries’ transfer pricing policies, and the understanding of Taiwan’s implementation issues. Following are recommended considerations on transfer pricing regulations and how business entities may conform to existing transfer pricing system: 1. Suggestions on Transfer Pricing Regulations: a. Amendment of Transfer Pricing Regulation No.34 According to the definition of arm’s length transaction which involves several judgments, tax payer is subject to penalty when the difference between the amounts claimed by tax authority versus tax payer is over a certain amount according to Transfer Pricing Regulation No.34 and Income Tax Act Article No.110. However, proof of evidence on tax payer’s willfulness or gross negligence on related party transactions shouldn’t also be considered as well? b. Need a clear definition of year-end one-time adjustment with the adjustment fall within the area of arm’s length range. In international practice, if tax payers’ related party transactions seem to deviate from arm’s length range, they can perform a year-end one-time adjustment. Taiwan has no real case or regulation yet and is recommended to set confirmed guidelines for compliance, e.g. besides income tax, should related indirect tax also be adjusted? If tax payer performs year-end one-time adjustment, should the adjustment always be the middle of arm’s length range according to Transfer Pricing Regulation No.7 ? c. It is recommended to raise the threshold of submitting transfer pricing report (Safe Harbor’s rule). Due to the need of enormous proof of evidence and judgment on arm’s length transactions, the cost of compliance for tax payer and also the cost of audit for tax authority are very high. Therefore, it is recommended to reduce the transfer pricing report preparation scope. d. Recommend to add Full Cost Mark-Up Method to be one of the profit indicators for Comparable Profit Method. Comparable Profit Method is a popular international practice commonly used among countries, especially the Full Cost Mark-Up Method used in the manufacturing industry where significant usage of operating asset activities can be reflected. This method is recommended for Taiwan’s consideration. e. It is recommended for Ministry of Finance (MoF) not to perform secret comparables during transfer pricing compliance check. MoF owns the country’s tax database which is not released to public and therefore affects the fairness of tax payer’s information. It is suggested for MoF to publicly announce not to reference to secret comparables. 2. Recommendations for business entities: a.Business entities should consider Advanced Pricing Arrangements (APAs) in advance. Transfer pricing report is for protective purpose which can not completely reduce the transfer pricing adjustment risk or to significantly reduce the time and cost of justification with tax authority. Setting the APAs in advance can help business entity to hedge future tax liability which will then reduce the contingent tax risk and therefore increase the efficiency and effectiveness of establishing business strategy. b.Recommend multinational enterprises to conduct global minimum taxation planning while adopting to transfer pricing regulation. Arm’s length principle suggests that the terms and price of enterprises’ related party transactions should be consistent to non-related party’s terms and price. Therefore, multinational enterprises need to consider each subsidiary’s organization function and risks, etc, which are also part of global minimum taxation planning activities, while adopting the transfer pricing regulation. c. Recommend to include transfer pricing system as part of internal control system. Transfer pricing report is not just for post reference but also an important evaluation tool at the beginning of transaction where circumstances and risks from all parties have been considered. Therefore, this should be included in internal control system for continual reviewing and monitoring. d. Suggest multinational enterprises to value tax and legal professionals. Multinational enterprises need to have professional expert team to help establishing and maintaining a global transfer pricing strategy. This requires tax and legal expertise in assessing global business activities, investment structures, business models, each country’s tax structure, and analyzing related party’s transfer pricing functions, risks, and asset management, etc.
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Su, Yang Ter, and 蘇陽德. "Analysis tax system to living with justice." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/59740550581024799987.
Full textAbstract:
碩士國立清華大學
高階經營管理碩士在職專班
103
Taiwan is a small country with high population density, since the real state price continues to increase, buying real state becomes difficult for any married and working individual, who would be likely to spend a life time paying off the housing mortgage, this phenomenon gradually aroused antipathy, which has became one of the government’s research topic in the recent years. Take a comprehensive view of the current situation in real estate, the trend of price-rising is most obvious in the metropolitan area, that creates the knock on effects on other rural townships near the metropolitan area. To face the high price of real estate, "Living with Justice" become the most important value to the implementation of fairness and justice in people’s heart. This thesis is to study Taiwan's metropolitan area real estate prices as a research object to explore the rationality and refers to the economy, people's influence and analysis of the provisions of the tax system, as a reference for the public who has the intention to purchase real estate in the future.
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Balvan, Martin. "Tax system of chosen European Union countries." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-274910.
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Blundell, Richard. "Reforming our tax and welfare system [audiorecording]." 1997. http://hdl.handle.net/2429/12804.
Full textAbstract:
Item consists of a digitized copy of an audio recording of an E.S. Woodward Lecture delivered at the Vancouver Institute by Richard Blundell on March 22, 1997. Original audio recording available in the University Archives (UBC AT 2013). Also included is a PDF copy of the edited lecture that appeared in "The Vancouver Institute: an experiment in public education" Peter Nemetz (ed).
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Wang, Johnny, and 王瓊林. "The Administrative tax remedy system in China." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/08548423863187112465.
Full textAbstract:
碩士國立中山大學
大陸研究所
84
In this dissertation, at first , we explores the theory, history and function of the Tax Remedy System in China. Next, we describe it''s establishment and develop -ment. And then, we introduce the sequence of the Tax Remedy System in China. Finally, we evaluate the characters of the Tax Re -medy System in China.
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Lun, Tseng Yi, and 曾邑倫. "A Research On The Trust Tax System." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/35873355558025918716.
Full textAbstract:
博士國立中正大學
法律學研究所
101
The origin of trust is used to evade legal obligation and duty. Because the pro forma and reality owner of the trust property is distinct, and have a great effect on the taxation, the Internal Revenue Service in order to protect the national finance,to use substantial economical rule, passive trust, income splitting regulate the economical condition of the trust party, or to deny the effect of the trust. For instance, the Internal Revenue Service use substantial control and the distribution of the trust property or use to regulate the condition of the trust party for recently year. But the regulation is legal or not still an argument. On our opinion, in order to perfect the trust tax system and the right of the tax obligor, except to revise some tax code and trust law, the Ministry of finance should make some regulation to let the obligor understand the standard, code and the regulation, in order to improve the efficiency. The research has nine chapter. On chapter one through three, we discuss the principles of the trust and the trust tax theory foundation, than, on the chapter fore through seven, we discuss the trust tax about the income tax, the property tax, the consumption tax and the withholding tax ,and restrict the research to the issue that the Internal Revenue Service regularly run into the trust tax. And in order to improve the efficiency of the officer in the Internal Revenue Service to examine the case of trust ,we discuss the question of case that when officer examine the trust agreement, and provide some regulation and plan to solve those issue. When the officer investigate the tax evasion, there are many issues about the administration investigation, burden of proof, so we also discuss those issue, to avoid the government encroach the property right of the tax obligors. In the end of this research, provide some suggestion to revise some tax code and the trust law, but before reducting these code, the Ministry of finance should make some regulation to recommend the grantor trust rule, in order to make an standard about to the substantial control to the trust property and the use.
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Li, Mei-Lin, and 李美鈴. "A Study on Tax System of Business Tax Assessed by the Tax Authority for Small Business Entities in Taiwan." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/85429833025328094433.
Full textAbstract:
碩士崑山科技大學
企業管理研究所
105
In applying the principle of levying business tax conveniently and economically, in Taiwan the object of taxation has been transferred to ”sales” from “consumption or expenditure” legislatively. Thus under this practice, business entity “the salesperson” as taxpayer, passes through the business tax to the products or services, hence finally to end consumers. Considering the difficulties of administrating taxation activities on a great number of small business entities and taking the factors such as cost and techniques of levying tax into account, the legislative has conducted article 13 and article 23 of Value-added and Non-value-added Business Tax Act, where they specify the computation of business tax for a small business entity as 1% of its assessed sales amount by the Tax Authority. In the same time, the article 4 of Regulations Governing the Use of Uniform Invoices also specifies that the small business entities are exempted from the use or issuance of uniform invoices. Levy rate of business tax for a small business entity is 1% regardless of old or new business tax system. Since Value-added and Non-value-added Business Tax Act was legislated in the year 1986, small business entity has been ruled out from the act. This not only curbs the effect of automatic matching function of uniform invoices in the value-added system, but also fosters value-added entities skillfully practice tax evasion. Furthermore, the sales amount of small business entities being assessed by the Tax Authority cannot truly show the real status. Moreover, the levy rate difference between 1% and 5% in valued-added system is up to 4%. Obviously levy rate of small business entities is much lower. This affects and opposes tax equality. In view of all the circumstances, it is essential to discuss the system of assessed by the tax authority for small business entities. Thru studying the controversial cases of small business entities being assessed by the Tax Authority for business tax, acquiring judgements and cases of administration courts, discussing the current sales amount assessment methods, business entities with business of a special nature, and dispute of over-amount assessment versus prescribing issuing uniform invoices, this study is to analyze and to discuss the problem born from the system of assessed by the tax authority for small business entities thus to offer solutions. The finding of the study analyses indicates currently the system of assessed by the tax authority for business tax for the small business entities is indeed an unequal tax system. This assessment exposes the business tax system an accessible tax evasion loophole which lures business entities play a great variety of tax dodging practices. Therefore, to protect the economic disadvantaged dealers who lack knowledge of related law but truly comply with qualifications of small business entities with extremely small scale and scattered sales, it is essential to meet social justice and public expectation by reducing range or amending the sales amount assessment methods. Based on the results of the study, long-term and short-term suggestions for the current system of assessing business tax for the small business entities are therefore proposed. Short-term goal aims at: 1. To annually examine and amend “Regulations for Assessing Business Tax of Certain Business Entities” and “Scale Chart for Assessing Business Tax of Certain Business Entities”, thus to meet the principle of tax equity thru yearly viewing Rental Expenditure standard of Individual Income Tax declared by The Ministry of Finance and the minimum wage declared by The Ministry of Labor . 2. Considering the principle of equality and substance over form in tax collection, the regulations for the over-amount tax audit targeting alternative business owners should be abolished. 3. To abolish the regulation of penalty stipulated in Tax Collection Act for those who fail to obtain or keep certificates for the small business entities. 4. Proactively promote the small business entities to use e-invoice, and simplify tax collection operation as well as filing process. 5. Proactively propagate the numerous consumers the advantages of acquiring uniform invoices, and encourage the consumers to ask for uniform invoices actively. Thus the consumers play the leading role of urging the small business entities to transfer to value-added system. Long-term goal aims at: To effectively raise the willingness of the consumers to request uniform invoices and to consider the necessary expenses variation among those with different income from salaries and wages, the study suggests that for job’s purpose, the tax payers of income from salaries and wages are allowed to add business tax of duplicate uniform invoices into the necessary expenses of income deduction for calculating the income from salaries and wages. Thus to meet objective net worth principle of Ability to Pay and to conform to the right of equal protection as stipulated in Article 7 of the Constitution.