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Dissertations / Theses on the topic 'Taxation practice'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Tsvetkova, O. V. "Taxation of interest income in the European Union." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14067.

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2

Beling, Brenda. "Tax topics a trainee chartered accountant should be taught a survey of perceptions in and outside of public practice /." Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-05272009-145116/.

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3

Robertson, Ross. "A critical comparative analysis of seven existing carbon tax systems with a view to deriving a related best practice within a South African context." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/13423.

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Includes bibliographical references (leaves 74-76).<br>Solutions to the proven threat of climate change have attracted a vast amount of attention as evidenced by the convention on Climate Change hosted by the United Nations in Copenhagen very recently. But this was only the most recent in a series of conventions, treaties and other forms of agreements entered into in an attempt to stop the climate change effect from spiralling out of control. However, in the wake of such conferences a harsh question remains, how many of the proposed action plans are just those: plans? A plan is no more than a

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4

Decloedt, Andre. "Seeking common deviations from South Africa’s tax treaty policy: a comparative analysis identifying trends (regional or otherwise) in treaty practice in bi-lateral tax treaties with countries in Asia, Australasia, North America and South America." Master's thesis, Faculty of Commerce, 2018. http://hdl.handle.net/11427/31554.

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South Africa experienced an unprecedented growth in its tax treaty network since 1994 as a result of an increase in global trade. In concluding these bi-lateral tax treaties with other countries, South Africa depends primarily on its national model policy during its negotiations with other contracting states. The country’s national tax treaty policy was previously defined in one document, the publication of which has since been discontinued. Apart from Professor C West’s contribution to the global tax community, there is little research information available on the current tax treaty policy of

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5

Milevski, Goce. "Mass valuation of commercial real estate for taxation & balance sheet purposes : productive review on valuation practice." Thesis, KTH, Building and Real Estate Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-12181.

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6

De, Vos Gerhard Johannes. "Generally recognised accounting practice : a critical evaluation of the impact of grap 23 on administrative tax legislation and recommendations." Diss., University of Pretoria, 2009. http://hdl.handle.net/2263/23893.

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The application of accrual accounting principles is a challenge for public sectors internationally and increases the level of transparency and accountability of management. Taxation authorities are governed by legislation and have to be supported by a sound legislative framework to enable effective administration of taxes and the proper application of the accrual accounting principles. The recent issuing of the accounting standard for taxes and developments relating to the subsequent measurement of tax receivables highlights the ineffectiveness of current administrative tax legislation relatin

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7

Francke, Pedro. "Daniel, Philip, Michael Keen y Charles McPherson (editores). The Taxation of Petroleum and Minerals: Principles, Problems and Practice." Economía, 2012. http://repositorio.pucp.edu.pe/index/handle/123456789/118205.

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8

Lamb, Margaret Anne. "Tax practice in the United Kingdom and the emergence of interrelationships between accounting and the taxation of business profits." Thesis, University of Reading, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.245024.

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9

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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10

Ungerer, Maryke. "Practical issues relating to the taxation of Real Estate Investment Trusts ("REITs") in South Africa." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/11729.

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Includes bibliographical references.<br>In this dissertation, the author focuses on the practical tax issues relating to the recently adopted South African Real Estate Investment Trust tax dispensation, by discussing international principles of Real Estate Investment Trust taxation and two foreign regimes, i.e. the US and UK Real Estate Investment Trust regimes which, it is understood, were used as a basis for the South African legislation. In addition, the dissertation discusses the details of the South African property investment vehicles regime pre- 1 April 2013, and the new Real Estate Inv

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11

Kindberg, Anna, and Maria Persson. "The Connection between Accounting and Taxation : The most practical one in relation to accounting harmonization!" Thesis, Jönköping University, Jönköping International Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-216.

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<p>The harmonization of accounting among the member states of the EU has been going on since the late 1960s. In 2001 it was decided that all listed groups within the EU should use the accounting standards IAS/IFRS issued by the International Accounting Standards Board in their consolidated accounts from 2005. All countries are also free to allow use of IAS/IFRS in individual accounts as well if they want to, which would be a step towards further harmonization. The use of these standards imply a changed way of accounting, adapted to provide relevant information to the capital market instead of

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12

Wojtyla, Natalia. "Double taxation and double non-deductibility of losses : impediments to the freedom of establishment : an analysis of the regulations and practices in the UK and Poland." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8681/.

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This thesis addresses the question of the implementation of the freedom of establishment (Article 49 Treaty on the Functioning of the European Union) in two EU member states with particular emphasis on impediments to the freedom. It is argued that despite a very long-standing and clear legal prohibition on restrictions to the freedom of establishment, there remain many practical obstacles which inhibit the right. This thesis’ hypothesis is that double taxation and double non-deductibility of losses constitute hurdles to a complete freedom of establishment. As far as the methodology is concerne

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13

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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14

Ferreira, Neto Arthur Maria. "Paradigmas científicos formadores do direito tributário brasileiro : proposta para uma ciência prática aplicável à tributação." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/134106.

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Três são os objetivos centrais deste trabalho: (a) especificar, por meio de uma reconstrução histórico-evolutiva do pensamento teórico, os elementos constitutivos (objeto, método, princípios primeiros, teoria da verdade e comunidade científica) e as exigências normativas (objetividade, coerência, clareza e transparência, justificação e consensualização) de um empreendimento que pretenda se qualificar como ciência, de modo propor uma concepção analógica de ciência que possa ser aplicável ao campo do direito; (b) identificar e detalhar os três diferentes paradigmas científicos que se desenvolver

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15

Tsai, YuehTai, and 蔡岳泰. "Study of Life Insurance Trust Practice and Taxation Issues." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/71922349382352825778.

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16

Chin, Chung-Nan, and 金仲南. "On the Practice of Taxation of Political Parties and Organizations." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/93707401137313432015.

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碩士<br>中原大學<br>會計研究所<br>97<br>In a democratic constitutional system, the most important social responsibility of a political party is to promote the well-being of the people by realizing its political policies through election. Such activities require funding from all sorts of channels so that the party can sustain and grow. The majority of funds is from private donations and government subsidies. However, without proper regulation, the funds may be misused that violate social fairness and justice, or even served for personal interests. Therefore, it is necessary to establish a set of rules to

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17

SHEN, YU-CHING, and 沈玉卿. "A Study on Practical Problems for Taxation of Income from Professional Practice in Primary Clinics." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/8t3kzu.

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碩士<br>東吳大學<br>會計學系<br>107<br>There has been a rise in the number of primary clinics failing to establish ac-counts and keep vouchers by law. This has contributed to tax evasion, difficulties in investigation by taxation authorities, and physicians who generally under-report non-healthcare incomes, thus violating the ability-to-pay principle and tax fairness. Thus, it is becoming an urgent affair to find ways to prevent these phenomena. Employing tax statistics, this study verifies that incongruities and contradictions really do exist in some provisions of the “key points of written auditin

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18

HuangWei and 黃衛. "On the Theory and Practice of the Source of Taxation Law." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/72ssv6.

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博士<br>國立中正大學<br>法律系研究所<br>107<br>In terms of the various factors that must be taken into account in the measurement of the protection of the tax law, the elements covered by the tax law source are often in the spectrum of lenient and even contradictory, which also leads to the complicated appearance of the tax law source in the constitutional review. Because, under the lack of an integrated benchmark of judgment, what kind of review density should be applied to the normative review is still highly vague. The tax law is a law of external law. It is a general and abstract law that creates, alter

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19

FANG, JUNG-HUI, and 方榮輝. "A Study on the Objection of Litigation in Administrative Execution Procedure--Centering on the Execution Practice of Taxation and Taxation." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/57tah3.

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碩士<br>東吳大學<br>法律學系<br>107<br>The tax collection authority occupies the status of the creditor in the public law, and cooperates with the administrative enforcement procedure in the case of the debtor’s objection, the third party’s objection, the third party’s objection, and the distribution object .They are all relatives of litigation, so the understanding and operation of practice is an important issue in the maintenance of tax-debt claims and the goal of ensuring effective implementation of tax collection. The basis and reasons for the suitant’s objection to the debtor’s objection in the adm

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20

Rajan, Cindy L. "International trade and taxation: the GATT and domestic tax policy." Thesis, 1995. http://hdl.handle.net/2429/3778.

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The thesis is that to give insufficient recognition to international trade agreements in developing tax policies can result in distortions in international trade. It is not suggested that the objective of facilitating free trade should be paramount to sovereign interests which underlie tax policy decisions. However, the proposition is that in selecting from among alternative tax policies, the policy which should be chosen is that which achieves national objectives while minimizing distortive effects on international trade. The goals of this study are: 1) to determine whether particul

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21

Jiyane, Gillian Nonhlanhla. "'Received by' and 'accrued to.'." Thesis, 2008. http://hdl.handle.net/10413/1504.

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Overall objective The overall objective of this dissertation is to identify and analyse decisions in tax cases in which the concept of receipts and accruals has been applied over the years. As there is no definition in the Income Tax Act 58 of 1962 as amended (hereinafter referred to as 'the Act') as to the meaning of the terms 'received by' or 'accrued to', the other available option is to resort to case law as interpreted by the courts. The research involves an analysis of reported cases, statutes and any research relevant to the topic with the hope of bringing a better understanding of the

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22

Amromin, Gene. "Taxable and tax-deferred portfolio choices : theory and practice /." 2002. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:3070152.

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23

Барельська, О. В. "Податкова система України: етапи становлення та напрями розвитку". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/9953.

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У роботі розглядаються теоретичні аспекти: сутність та принципи побудови податкової системи, особливості становлення та розвитку податкової системи України, правове регулювання податкової системи України. Проаналізовано: розмір та динаміку податкових надходжень до Зведеного бюджету України; напрями дослідження механізму оцінки фіскальної ефективності податків; вплив податкової системи на розвиток економіки України; вплив податкового навантаження та тіньової економіки на всі соціально-економічні процеси; зарубіжний досвід побудови податкової системи та можливості його адаптації в Україні. З

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24

Huang, Min-Lien, and 黃敏蓮. "The Research on the Practice of Tax Collection for Entertainment and Recreation Enterprises: Extended Study on the Amusement Taxation in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/33459223016202976655.

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碩士<br>朝陽科技大學<br>財務金融系<br>103<br>The change in consumer preferences is an obvious phenomenon that follows changes and trends in popular culture. An example would be "The Color Run" in the summer of 2013, where a jogging event saw the increase in popularity of jogging as a nation wide trend. Many businesses took the opportunity to extend the concept and hosted various themed jogging events, such as Color Run in various regions, zombie run, twilight runs, etc... These elaborate fun-run events were entertainment filled, multi-facet events that included live shows, souvenir, and dressing-ups. The

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25

Pires, Soraia Luísa Soares Nascimento. "Beneficial ownership : interpretation of the beneficial owner concept in tax treaty practice and European Union Law." Master's thesis, 2021. http://hdl.handle.net/10400.14/36761.

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Despite its long history, the beneficial ownership concept has raised many controversies over the years and continues to be one of the most debated terms in international tax law, due to its ambiguous definition. The OECD Model and EU law do not provide a clear definition for the term and the lack of harmonization of the concept has led Courts to apply different interpretations according to their own perspectives. The interconnection between the beneficial owner and abuse of rights has also been put on trial on several occasions, echoing the doubts surrounding the beneficial ownership term. Th

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26

Doussy, Elizabeth. "The taxation of electronic commerce and the implications for current taxation practices in South Africa." Diss., 2001. http://hdl.handle.net/10500/842.

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This study analyses the nature and implementation of electronic commerce in order to identify possible problems for taxation and pinpoint those problems which may be relevant to South Africa. Solutions suggested by certain countries and institutions are evaluated for possible implementation in South Africa. The study suggests that although current taxation legislation in South Africa is apP'icable to electronic commerce transactions it is not sufficient to cater effectively for this type of business. The conclusion reached Is that international co-operation is essential in finding solut

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27

Sturdy, Joline. "Accounting and taxation practices of selected mining exploration companies in South Africa." Thesis, 2011. http://hdl.handle.net/10500/4909.

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The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were di

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28

Courtelis, Christos Constantine. "An investigation of international environmental tax practices in selected countries." Thesis, 2013. http://hdl.handle.net/10210/8548.

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M.Comm. ( Accounting)<br>Globally, the temperature is rising and some of the consequences are starting to show. This effect is known as global warming. The issue of global warming and environmental pollution is more serious than people realise as it is the starting point of potentially catastrophic events to come. The implementation of global emission reductions is imperative in order to prevent further global warming. All countries should be actively involved in the prevention of further global warming and the reduction of pollution. With the use of a comparative analysis of various environme

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29

HSU, CHEN-YEN, and 許禎晏. "A Practical Review of the Gift Taxation of Other-Interest-Oriented Trust." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/9b3dqd.

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30

WANG, CHIAO-YUN, and 王巧雲. "Taxation on Gains Derived from Bond Transactions － A Study on Practices of Administrative Courts." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/78677429074515428556.

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碩士<br>國立臺北大學<br>法律專業研究所<br>95<br>Taxation cases account for a large percentage of administrative cases in court, and most of them are cases on income taxes (individual income tax and profit-seeking enterprises income tax ). From the statistics made by Judicial Yuan after the modified Code of Administrative Procedure coming into force since July 1st, 2000, we find two characteristics of the modified Code as follows: first, the percentage of the judgments that revoke administrative acts becomes higher than before; second, the percentage of settlement in courts for trial of fact is higher as well

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31

Hou, Te-Yu, and 侯得裕. "A Practical Study on the Taxation of the Nonprofit Organization’s Exempt from Income Tax." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/00280166000833470684.

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碩士<br>中原大學<br>會計研究所<br>89<br>According to the Internal Income Tax Code #41, article 13”educational、cultural、public welfare and charity organization, which conforms to the established criterions, is exempt from its income tax and its subordinated operational parties’ income tax.”, the Executive Yuan was authorized to issue “ the Standard for Nonprofit Organizations’ Exempt from Income Tax” in July 19, 1979. But due to the different missions, there were various kinds of juridical associations. The incomes and resources of these nonprofit organization come from the public, mostly from donations.

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32

Liu, Ai-Ling, and 劉藹玲. "The Research of the Effects of IFRS 15 on Accounting and Taxation Practices —— Study of Construction Industry and Telecommunication Industry in Taiwan." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/rdr76f.

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33

Chung, Yu-Jong, and 張裕忠. "A Tax planning strategic Practical Study on the Taxation of the Nonprofit Organization、s Exempt from Income Tax and Value-added Tax." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/25603674071180484813.

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碩士<br>南華大學<br>非營利事業管理研究所<br>92<br>When the balance of revenues obtained from business activities minus the expenses required for such activities is positive in a non-profiting enterprise, an income tax levy is imposed。 However, profit and loss can be balanced as profiting enterprises do for a negative operation result. Therefore, the factor of tax factor has to be taken into consideration when a non-profiting enterprise becomes commercialized. Besides, engagement in making profit for a production and marketing entity is not an element for a tax levy according to domestic business tax regulatio

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Huang, Chi-Ying, and 黃琪媖. "A Study on the Application of Piercing the Corporate Veil Principle on Single-Member Company\'s Practices in Taiwan - with Discussions of Substantive Taxation Principle." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/s4z8wf.

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35

Beraldo, Mariana Passos. "Tax ruling, auxílio de Estado e concorrência fiscal no ambiente europeu." Master's thesis, 2020. http://hdl.handle.net/10362/132167.

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Dissertação com vista à obtenção do grau de Mestre em Direito Internacional e Europeu<br>A adoção pelos Estados de medidas de abrandamento fiscal, a fim de manter ou captar bases de tributação em seu território tem representado uma verdadeira corrida para o abismo. Inúmeras ações internacionais têm sido adotadas visando o combate eficaz ao fenômeno da concorrência fiscal. No âmbito desta dissertação, aborda-se trabalho repressivo desenvolvido pela União Europeia na Task Force on Tax Planning Practices, comandada pela Comissão Europeia visando controle de tax ruling emitidas para proporci

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

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

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