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Dissertations / Theses on the topic 'Taxation of enterprises'

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Published: 28 May 2022

Last updated: 31 July 2025

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1

Dischinger, Matthias. "Multinational Enterprises and Corporate Taxation." Diss., lmu, 2010. http://nbn-resolving.de/urn:nbn:de:bvb:19-111476.

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2

Wamser, Georg. "Essays on Behavioral Responses of Multinational Enterprises to International Taxation." Diss., lmu, 2009. http://nbn-resolving.de/urn:nbn:de:bvb:19-96976.

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3

Hoffman, Michael Douglas. "International taxation and the income shifting behaviour of multinational enterprises." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/NQ60298.pdf.

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4

Célestin, Lindsay C. "The formulary approach to the taxation of transnational corporations a realistic alternative? /." Connect to full text, 2000. http://hdl.handle.net/2123/846.

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Thesis (Ph. D.)--University of Sydney, 2002.<br>Title from title screen (viewed Apr. 23, 2008). Submitted in fulfilment of the requirements for the degree of Doctor of Philosophy to the Faculty of Law. Degree awarded 2002; thesis submitted 2000. Includes bibliography. Also available in print form.

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5

Mardan, Mohammed. "Essays on the taxation of multinational enterprises under profits and losses." Diss., Ludwig-Maximilians-Universität München, 2014. http://nbn-resolving.de/urn:nbn:de:bvb:19-176307.

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6

Holmgren, Lina. "Forest ownership and taxation in a Swedish boreal municipality context /." Umeå : Department of Forest Resource Management and Geomatics, Swedish University of Agricultural Sciences, 2006. http://epsilon.slu.se/200649.pdf.

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7

Foster, Sheila Dale. "An empirical investigation of the ability of multinational enterprises to affect their United States income tax liability." Diss., Virginia Tech, 1994. http://hdl.handle.net/10919/37900.

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Transfer prices are the prices charged by one party for goods and/or services transferred to a related party. While transfer prices are essential to the goal of profit maximization within the enterprise, difficulties arise over how to establish the "correct" transfer price. For the global enterprise this problem is more acute because different segments of the enterprise operate under different political jurisdictions and are subject to taxation by different political entities. Concerns have been raised by Congress and the Internal Revenue Service regarding whether multinationals, especially fo

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8

Shi, Ruoxi. "The effects of the BEPS Action Plans on the tax avoidance behaviors of multinational corporations in China." HKBU Institutional Repository, 2018. https://repository.hkbu.edu.hk/etd_oa/598.

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Multinational corporations (MNCs) around the globe commonly use cross-border related-party transactions (CRPTs) to shift profits from high tax jurisdictions to low ones to avoid paying taxes. The Organization for Economic Co-operation and Development and G20 countries launched the Base Erosion and Profit Shifting (BEPS) Action Plans in 2013 to constrain tax avoidance behaviors of MNCs, particularly the widespread use of CRPTs. This study examines how the localization of the BEPS Action Plans affects the tax avoidance behavior of MNCs in China. Using all the listed non-financial MNCs on the Sto

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9

Dischinger, Matthias. "Multinational enterprises and corporate taxation : an empirical assessment of the location of assets, profits and debt." kostenfrei, 2009. http://d-nb.info/1000475913/34.

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10

Mardan, Mohammed [Verfasser], and Andreas [Akademischer Betreuer] Haufler. "Essays on the taxation of multinational enterprises under profits and losses / Mohammed Mardan. Betreuer: Andreas Haufler." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2014. http://d-nb.info/1068767103/34.

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11

Sieberhagen, Hester Sofia. "A qualitative literature review of the differentiated tax policies for small and medium enterprises in South Africa." Diss., Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-04032009-143734/.

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12

Li, Zheng-ming. "Political costs and accrual adjustments." Thesis, Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2057714X.

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13

Dischinger, Matthias [Verfasser]. "Multinational Enterprises and Corporate Taxation: : An Empirical Assessment of the Location of Assets, Profits and Debt / Matthias Dischinger." Aachen : Shaker, 2010. http://d-nb.info/1120864534/34.

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14

Захаркін, Олексій Олександрович, Алексей Александрович Захаркин, Oleksii Oleksandrovych Zakharkin та А. М. Шкурко. "Корумпованість в сфері оподатковування підприємств: проблеми та шляхи вирішення". Thesis, Сумський державний університет, 2013. http://essuir.sumdu.edu.ua/handle/123456789/32880.

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Податкові надходження є основним джерелом фінансування загальнодержавних потреб, тому актуальною є, та залишається проблема боротьби з корупційними схемами ухилення від сплати податків. При цитуванні документа, використовуйте посилання http://essuir.sumdu.edu.ua/handle/123456789/32880

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15

Gumpert, Anna [Verfasser], and Monika [Akademischer Betreuer] Schnitzer. "Knowledge, organization and taxation : an analysis of the driving forces behind multinational enterprises' investment patterns / Anna Gumpert. Betreuer: Monika Schnitzer." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2014. http://d-nb.info/1068767251/34.

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16

Busse, Eva Freie. "The formal and informal workings of Russian taxation : the case of small and medium sized enterprises in western Russia 1999-2000." Thesis, University of Cambridge, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.620504.

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17

Staude, Daylan. "The tax consequences of a contingent liability disposed of as part of the sale of a business as a going concern." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017544.

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The sale of an entity as a going concern has a number of tax consequences for both the purchaser and the seller. The tax deductibility of a contingent liability upon its transfer from the seller to the purchaser, where the selling price has been reduced by the value of the contingent liabilities transferred, remains uncertain following the decision in Ackermans Ltd v Commissioner for the South African Revenue Service. An expense is either deductible under a specific section of the Income Tax Act, 58 of 1962, or under the general expense provisions in terms of sections 11(a) and 23(g). The Act

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18

Kamlana, Unathi. "The taxation of black economic empowerment transactions, with specific reference to the financial sector." Thesis, Rhodes University, 2006. http://hdl.handle.net/10962/d1004544.

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There has been some concern that the pace of expectations being built up regarding the transfer of ownership of the economy into the hands of the previously disadvantaged was not allowing for the due diligence and analysis of the implications of such transactions. Tax legislation relating to the transfer of assets is also not seen to be consistently conducive to this process. The focus of this thesis is taxation and a critical analysis of how the current tax legislation affects most of the transactions which usually form the basis of black economic empowerment. It is argued that tax policy is

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19

Ren, Linghui, and 任凌晖. "Transfer pricing in China." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2010. http://hub.hku.hk/bib/B45157819.

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20

Loomer, Geoffrey T. "Reformulating corporate residence : a coherent response to international tax avoidance." Thesis, University of Oxford, 2011. http://ora.ox.ac.uk/objects/uuid:1f515456-3d87-4942-9600-b9cfe73c6662.

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This thesis analyzes the concept of corporate residence, with particular reference to the law in the UK and Canada. It explores why corporate residence is relevant in tax policy, how corporate residence is understood in law, and how revenue authorities respond to the use and alleged 'abuse' of residence rules. Part I argues that the residence of taxpayers generally (individual or corporate) remains a relevant factor in international tax design, that taxation of corporations on the basis of residence has some justification, but that there is a disjunction between meaningful residence-based taxa

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21

Andersson, Thomas. "Foreign direct investment in competing host countries : a study of taxation and nationalization." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1989. http://www.hhs.se/efi/summary/278.htm.

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22

Louw, Sanelda. "Die belastingaftrekbaarheid van sagteware." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/20434.

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Thesis (MComm)--Stellenbosch University, 2004.<br>ENGLISH ABSTRACT: The aim of this study is to determine the applicability of the various South African Income Taxation Act sections on the deduction of software costs. A distinction is made between the various deduction sections in the Income Taxation Act that are applicable to software costs. By doing this an appropriate taxation deduction is recommended for the different types of software costs that the taxpayer incurs. Software assets and expenditure can be divided into various categories based on the acquisition agreement. The rights

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23

Moholola, Johannes Makgokolla. "A critical comparison of tax incentives for small, medium and micro enterprises between South Africa and Australia." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/31068.

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The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, creating jobs and alleviating poverty. This policy decision is not unique to South Africa. Many other countries offer incentives to small businesses for a variety of reasons, which may differ from country to country. However, it is generally understood that small businesses often face challenges which require the State to intervene in the form of tax incentives. South Africa op

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24

Burger, Bianca. "South African VAT implications in respect of supplies by non residents to residents." Thesis, Nelson Mandela Metropolitan University, 2014. http://hdl.handle.net/10948/d1019977.

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Paragraph 7(1) of the VAT Act provides for the charging of VAT at 14 percent on the supply of goods or services by a vendor in the course or furtherance of an ‘enterprise’, the importation into South Africa of goods by any person or the supply of ‘imported services’. The term ‘enterprise’ has been interpreted to require an on-going activity and therefore once off sales should be excluded. The sale must relate to enterprise activities, thereby excluding private sales. Furthermore the enterprise activities are required to be carried out in the Republic or partly in the Republic. Establishing whe

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25

Fourie, Leonie. "A comparison between the South African "source rules" in relation to income tax and the "permanent establishment rules" as contained in double taxation agreements." Thesis, Rhodes University, 2008. http://hdl.handle.net/10962/d1008203.

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South Africa's right to tax the income of a non-resident is determined in terms of the South African "source rules" established by court decisions in relation to the imposition of tax in terms of the Income Tax Act. Unless a non-resident's income is captured by the South African "source rules" (on the basis that hi slits income is derived from a South African source), South Africa would have no right to tax such income, even if such non-resident creates a permanent establishment in South Africa by performing business activities within South Africa which could be considered essential (but not d

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26

Van, Zyl Gideon Pieter. "A critical analysis of the income tax implications of loan account funding in the small and medium-sized enterprises (SMEs) environment." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/21230.

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The global economy is still recovering from the effects of the sub-prime crisis. The economic downturn has created international tax policies that seem to encourage debt funding. Some commentators are of the view that debt and equity should have a uniform tax treatment. South Africa has not escaped the aftermath of the economic meltdown and had three credit downgrades since the second half of 2009. The first objective of this treatise was to determine whether loan funding still has a role to play in a SME environment. This was considered in the context of interest-free or low-interest rate loa

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27

Walker, Sandra. "The tax implications of the sale of a business." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021002.

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Currently, there are two ways to structure the sale of a business. The first is the sale of the ownership of the business, and second, the sale of its assets. The structure of the sale, by way of its ownership or by way of its assets, can have varying and complex tax consequences, and should be an important consideration during negotiations between the seller and purchaser of the business. The purchaser and the seller, in order to minimise tax consequences, should carefully consider the tax payable, flowing from the sale of the business, but often fail to do so because of the complex nature of

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28

Bellak, Christian, and Markus Leibrecht. "Effective tax rates as a determinant of foreign direct investment in Central- and East European countries. A panel analysis." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2005. http://epub.wu.ac.at/1572/1/document.pdf.

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The Central- and East European Countries have lowered their corporate tax rates substantially in order to induce shifts of production capacity to their countries. This paper analyses empirically how inward Foreign Direct Investment (FDI) flows channeled to these countries reacts to these tax policies. We estimate a panel of 35 bilateral country-relationships over a period of 1995-2002. Results suggest a semielasticity of -2.93 which is in line with results derived in studies mainly on OECD countries. This indicates that from an individual country perspective, tax-lowering strategies have been

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29

Olivieri, Javier Alejandro. "Small and medium-sized enterprises (SMEs) : the engine of Canada's economy : the legal framework of three sensitive spheres for SMES' growth : financing, taxation and international trade." Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80944.

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It is widely believed that small and medium-sized enterprises ("SMEs"), acting as a source of innovation and job creation, play a key role in the economy of Canada.<br>The legal framework which regulates SMEs' activities is vast. This thesis focuses on the legal framework and most important aspects of three critical areas: financing, taxation and international trade.<br>After describing and interpreting the legal framework of these areas and the information obtained from public and private institutions which are considered key in these issues, this thesis presents conclusions in relation

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30

Gulliver, Ian AH. "Going Out: Successes and Failures of Chinese State-owned Enterprises in Foreign Markets." Scholarship @ Claremont, 2014. http://scholarship.claremont.edu/cmc_theses/893.

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China’s State-owned Enterprises are important actors in China’s foreign policy arsenal. In the last decade, these massive companies began an international expansion unlike anything seen before on Earth. Going into developing nations, these companies undertake massive infrastructure and development projects in countries that most western nations have written off. This paper examines the success and failure of SOEs when they go abroad employing three case studies from the past decade, the Mes Aynak copper mine in Afghanistan, the Sicomines infrastructure and copper project in the Congo, and the

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31

Molepo, Mapitso V. "Evaluation of the Readiness of New Car Dealerships in Polokwane for Possible Carbon Tax." Thesis, University of Limpopo, 2019. http://hdl.handle.net/10386/3055.

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Thesis (MBA.) --University of Limpopo, 2019.<br>The study is carried out in order to evaluate the readiness of new car dealerships in Polokwane for the possible levying of carbon taxes. The study is set out to determine the level of understanding and knowledge of carbon taxes by the new car dealerships. With the continuous changing climate, the weather patterns have worsened and the resultant impacts seen through storms, hurricanes, droughts and floods, to name a few, around the globe. This has been as a result of the carbon emissions that has damaged the ozone layer. The ideology of the

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32

Abdul-Jabbar, Hijattulah. "Income tax non-compliance of small and medium enterprises in Malaysia: determinants and tax compliance costs." Thesis, Curtin University, 2009. http://hdl.handle.net/20.500.11937/2115.

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This study examines the influence of tax compliance costs on non-compliance behaviour, taken together with the business characteristics and managerial perceptions of corporate taxation. The study focuses on corporate Small and Medium Enterprises (SMEs) in Malaysia under the Income Tax Self-Assessment System (SAS). This is the first study on corporate income tax compliance in the Malaysian context and among the first to integrate tax compliance costs, tax attitudes and the likely compliance behaviour of corporations, both in Malaysia and internationally. Thus it makes a significant contribution

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33

Нікітіна, О. О. "Облік, контроль та оподаткування малих підприємств (на прикладі ТОВ «Антей Сан»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Nikitina.pdf.

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У роботі з метою розкриття теоретичних основ системи обліку та оподаткування досліджено нормативне регулювання обліку та оподаткування на малих підприємствах, порядок формування обліку. Вивчення облікової політики дозволило з’ясувати проблемні питання та запропонувати шляхи їх вирішення на малих підприємствах. На підставі огляду діючої практики на ТОВ «Антей Сан» розглянуто документування господарських операцій та організацію обліку та звітності у системі оподаткування. Проведено аналіз фінансових результатів ТОВ «Антей Сан», визначено теоретико-прикладні основи фінансового контролю на малом

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34

Porter, Lynda. "Taxation and the multinational enterprise." Thesis, University of Bath, 2004. https://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.715243.

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35

Bellak, Christian, Markus Leibrecht, and Roman Römisch. "New evidence on the tax burden of MNC activities in Central- and East-European new member states." SFB International Tax Coordination, WU Vienna University of Economics and Business, 2005. http://epub.wu.ac.at/1120/1/document.pdf.

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Company-taxation policies in the Central and East European New Member States (CEE-NMS) have been frequently characterised as tax-cutting strategies in order to attract Foreign Direct Investment (FDI). On the basis of a survey of six empirical studies a median value of the tax-rate elasticities of FDI of -0.22 in CEE-NMS and mediterranean periphery countries is derived. Yet, these tax-rate elasticities probably suffer from a sort of measurement error bias since these studies entirely rely on the host country Statutory tax rate as measure of tax burden. Building on a thorough criticism of FDI as

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36

Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.

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This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weak

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37

Šebková, Lenka. "Mezinárodní daňová optimalizace spojených osob." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417359.

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This diploma thesis is focused on international tax planning and tax optimization of relaties parties. In the first part of the thesis are written theoretical bases, which are important for understanding the whole work. In the analytical parts are stated the factors that are decisive for international tax planning. At the end of the work is presented the process of international tax planning and tax optimization on a specific subject.

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38

Блоха, В. А. "Удосконалення системи оподаткування прибутку підприємств в Україні". Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/22139.

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Блоха, В. А. Удосконалення системи оподаткування прибутку підприємств в Україні : магістерська робота : 072 Фінанси, банківська справа та страхування / В. А. Блоха ; керівник роботи Виговська В. В. ; Національний університет «Чернігівська політехніка», кафедра фінансів, банківської справи та страхування. – Чернігів, 2020. – 70 с.<br>Зміст роботи: У першому розділі розкрито сутність прибутку підприємств як об’єкта оподаткування, визначено методичні засади визначення структури та елементів податку на прибуток, дослідено фіскально-стимулюючу роль оподаткування прибутку підприємств у розвитку еко

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Тріщенко, А. І. "Організація фінансового та податкового обліку на малих і середніх підприємствах". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/72280.

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У роботі досліджено особливості організації фінансового та податкового обліку на малих і середній підприємствах. Проведений аналіз облікової політики, особливостей документообігу на підприємстві та його податкової системи. Основною метою цього дослідження є розробка рекомендації щодо удосконалення організації фінансового та податкового обліку на малих і середніх підприємствах.<br>В работе исследованы особенности организации финансового и налогового учета на малых и средних предприятиях. Проведенный анализ учетной политики, особенностей документооборота на предприятии и его налоговой системы. О

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Grenville, David Paul. "A critical analysis of the practical man principle in Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1013238.

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This research studies the practical person principle as it was introduced in the case of Commissioner for Inland Revenue v Lever Brothers and Unilever Ltd 1946 AD 441. In its time the Lever Brothers case was a seminal judgment in South Africa’s tax jurisprudence and the practical person principle was a decisive criterion for the determination of source of income. The primary goal of this research was a critical analysis the practical man principle. This involved an analysis of the extent to which this principle requires judges to adopt a criterion that is too flexible for legitimate judicial d

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41

Hansen, Ida, and Viktoria Lin. "China - The new Corporate Income Tax Law and its effect on Transfer Pricing : and in particular the issue of documentation requirements." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1140.

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<p>China has had a remarkable development since the late 1970s, when the Chinese government started opening up its internal market for the outside world. The Chinese legislation and the legal system itself have been developing rapidly to adapt to the new economic environment, however not without complications. Many uncertainties still remain.</p><p>Under the old income tax regime, corporations on the Chinese market were taxed under two different systems, one for domestic enterprises and one for foreign invested enterprises and foreign enterprises. With the new Corporate Income Tax Law, these t

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Ting, Antony K. F. (Antony Ka Fai). "The taxation of corporate groups under the enterprise doctrine : a comparative study of eight consolidation regimes." Phd thesis, Sydney Law School, 2011. http://hdl.handle.net/2123/11993.

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43

Harris, Peter-Dirk. "South African environmental taxes and investment incentives in practice." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95565.

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Thesis (MBA)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: The South African economy is faced with a number of challenges as an upper-middle income country that is highly resource-intensive, with an open economy. It has a number of developmental goals that must be achieved in order to maintain environmentally conscious sustainable development. The country will have to find pioneering ways to address the poverty problems faced by a large proportion of its people, while still ensuring economic growth at a reduced cost to the environment. In an effort to promote the shift to a “green

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44

Wardhana, Andy Whisnu. "A policy proposal to address tax base erosion caused by transfer pricing in Indonesia." Thesis, Queensland University of Technology, 2019. https://eprints.qut.edu.au/125858/1/Andy%20Whisnu_Wardhana_Thesis.pdf.

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Prior studies indicate that developing countries face the problem of aggressive transfer pricing practices by multinational enterprises (MNEs) which cause tax base erosion. This study finds that the Indonesian transfer pricing regime fails to accurately allocate the income of MNEs among taxing states in accordance with actual economic reality. To overcome this problem, this study considers different interpretations of transfer pricing regimes in four countries: (a) Mexico's minimum profit, (b) Brazil's pre-fixed profit margin and (c) India's and China's location-specific advantage rules. This

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Puk, Wing Kin. "Salt trade in sixteenth-seventeenth century China." Thesis, University of Oxford, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.670133.

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Захаркін, Олексій Олександрович, Алексей Александрович Захаркин, Oleksii Oleksandrovych Zakharkin та В. В. Гльоза. "Аналіз методик визначення податкового навантаження на суб'єктів господарювання". Thesis, Видавництво СумДУ, 2010. http://essuir.sumdu.edu.ua/handle/123456789/15530.

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Shabeeb, Lina A. "The approach of the OECD Model Convention to the taxation of the Trans-National Enterprise." Thesis, University of East Anglia, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.410497.

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This thesis aims at exploring the Trans-National Enterprise (TNE) as a leading business and economic actor at the international taxation level, and the legal (international tax) framework surrounding it. It is spread over eleven chapters within four main parts; the first part addresses the question of what is the TNE, why is it important, and what is the international tax law that governs it. The first chapter addresses the importance of the THE in the modern world (economy) and the tax implication of that role. The second presents the international tax system that governs the TNE, where the O

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Sloan, Brian Andrew. "Determining the Incidence of Direct Taxation on the United Kingdom Small and Medium-Sized Enterprise Sector." Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.508910.

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The objective of this thesis is to develop a means of quantifying the level of direct taxation resulting from the activities of the United Kingdom's small and medium sized enterprise sector, over a six year period 1999-2000 to 2004-05. As many developed nations have accepted the argument that a prosperous small firms sector can be a contributory factor to economic growth (Evans and Leighton, 1989) public policy has been used to promote small firm ownership and business growth. The value and success of such policies in the United Kingdom has been questioned (Storey, 1994) and techniques have be

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Marais, Pierre. "A critical evaluation of the enterprise concept and the effect thereof on input tax and its apportionment for VAT purposes." Thesis, Stellenbosch : Stellenbosch University, 2014. http://hdl.handle.net/10019.1/86495.

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Thesis (MAcc)--Stellenbosch University, 2014.<br>ENGLISH ABSTRACT: In South Africa, value-added tax (‘VAT’) is classified as an indirect tax which is levied on goods or services supplied in the Republic of South Africa. In South Africa, VAT is a destination-based invoice type tax system which means that the consumption of goods and services are taxed. To register as a vendor for VAT purposes, the business conducted must fall within the ambit of an ‘enterprise’ as defined in section 1(1) of the Value-Added Tax Act, 1991 (Act No. 89 of 1991) (the VAT Act). Where a registered vendor makes taxab

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Pereira, Meire Joisy Almeida. "A LEI GERAL DA MICROEMPRESA E DA EMPRESA DE PEQUENO PORTE: uma avaliação do processo de implementação em Boa Vista-RR 2003-2008." Universidade Federal do Maranhão, 2009. http://tedebc.ufma.br:8080/jspui/handle/tede/824.

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Made available in DSpace on 2016-08-18T18:55:09Z (GMT). No. of bitstreams: 1 Meire Joisy Almeida Pereira.pdf: 913273 bytes, checksum: b3d256e100b47c3a42696e1234ba82a4 (MD5) Previous issue date: 2009-04-17<br>The evaluation implementation process of the General Law of Micro enterprises and small companies in Boa Vista city. The study falls within the evaluative research field, specifically in the case of an evaluation process. It is analyzed how the state is manifested in the current restructuring capitalist context, particularly in facing the issue of unemployment and informality in labor

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